v3.26.1
SEGMENT REPORTING (Tables)
9 Months Ended
Jan. 31, 2026
Segment Reporting [Abstract]  
Schedule of reconciliation of the disaggregated revenues
            
   Three Months ended January 31, 2026 
   Dietary
Supplement
Segment
   Consulting Service
Segment
   Total 
Revenue from external customers:               
Consulting service income  $   $4,286    4,286 
Sale of dietary supplement products   705,339        705,339 
Total revenue   705,339    4,286    709,625 
                
Cost of revenue:               
Consulting service income            
Sale of dietary supplement products   (393,282)       (393,282)
Total cost of revenue   (393,282)       (393,282)
                
Gross profit               
                
Operating Expenses               
Sales and distribution expenses            
Personal and benefit costs   (11,782)   (38,230)   (50,012)
General and administrative   (1,910)   (217,690)   (219,600)
Total operating expenses   (13,692)   (255,920)   (269,612)
                
Segment income (loss)  $298,365   $(251,634)  $46,731 

 

             
   Nine Months ended January 31, 2026 
   Dietary
Supplement
Segment
   Consulting Service
Segment
   Total 
Revenue from external customers:               
Consulting service income  $   $15,000    15,000 
Sale of dietary supplement products   1,225,639        1,225,639 
Total revenue   1,225,639    15,000    1,240,639 
                
Cost of revenue:               
Consulting service income            
Sale of dietary supplement products   (594,712)       (594,712)
Total cost of revenue   (594,712)       (594,712)
                
Gross profit               
                
Operating Expenses               
Sales and distribution expenses   (2,900)       (2,900)
Personal and benefit costs   (35,261)   (88,967)   (124,228)
General and administrative   (11,870)   (393,468)   (405,338)
Total operating expenses   (50,031)   (482,435)   (532,466)
                
Segment income (loss)  $580,896   $(467,435)  $113,461 

  

             
   Three Months ended January 31, 2025 
   Dietary
Supplement
Segment
   Consulting Service
Segment
   Total 
Revenue from external customers:               
Consulting service income  $   $7,000    7,000 
Sale of dietary supplement products   301,318        301,318 
Total revenue   301,318    7,000    308,318 
                
Cost of revenue:               
Consulting service income            
Sale of dietary supplement products   (119,006)       (119,006)
Total cost of revenue   (119,006)       (119,006)
                
Gross profit   182,312    7,000    189,312 
                
Operating Expenses               
Selling and distribution   (300)       (300)
Personal and benefit costs   (11,942)   (37,529)   (49,471)
General and administrative   (4,734)   (25,933)   (30,667)
Total operating expenses   (16,976)   (63,462)   (80,438)
                
Segment income (loss)  $165,336   $(56,462)  $108,874 

 

 

             
   Nine Months ended January 31, 2025 
   Dietary
Supplement
Segment
   Consulting Service
Segment
   Total 
Revenue from external customers:               
Consulting service income  $   $10,838   $10,838 
Sale of dietary supplement products   698,075        698,075 
Total revenue   698,075    10,838    708,913 
                
Cost of revenue:               
Consulting service income            
Sale of dietary supplement products   (290,594)       (290,594)
Total cost of revenue   (290,594)       (290,594)
                
Gross profit   407,481    10,838    418,319 
                
Operating Expenses               
Selling and distribution   (7,489)       (7,489)
Personal and benefit costs   (48,404)   (108,019)   (156,423)
General and administrative   (17,701)   (110,646)   (128,347)
Total operating expenses   (73,594)   (218,665)   (292,259)
                
Segment income (loss)  $333,887   $(207,827)  $126,060 
Schedule of geographic segments
                
   Three Months ended January 31,   Nine Months ended January 31, 
   2026   2025   2026   2025 
China  $   $7,000   $   $86,200 
Hong Kong   199,250    105,000    199,250    305,773 
United States of America   510,375    196,318    1,041,389    316,760 
Total  $709,625   $308,318   $1,240,639   $708,913