0001699709 2025-05-01 2026-01-31 0001699709 2026-03-11 0001699709 2026-01-31 0001699709 2025-04-30 0001699709 us-gaap:SeriesAPreferredStockMember 2026-01-31 0001699709 us-gaap:SeriesAPreferredStockMember 2025-04-30 0001699709 2025-11-01 2026-01-31 0001699709 2024-11-01 2025-01-31 0001699709 2024-05-01 2025-01-31 0001699709 us-gaap:CommonStockMember 2025-04-30 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-04-30 0001699709 YJGJ:SharesToBeIssuedMember 2025-04-30 0001699709 us-gaap:RetainedEarningsMember 2025-04-30 0001699709 us-gaap:CommonStockMember 2025-07-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-07-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-07-31 0001699709 us-gaap:RetainedEarningsMember 2025-07-31 0001699709 2025-07-31 0001699709 us-gaap:CommonStockMember 2025-10-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-10-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-10-31 0001699709 us-gaap:RetainedEarningsMember 2025-10-31 0001699709 2025-10-31 0001699709 us-gaap:CommonStockMember 2024-04-30 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-04-30 0001699709 YJGJ:SharesToBeIssuedMember 2024-04-30 0001699709 us-gaap:RetainedEarningsMember 2024-04-30 0001699709 2024-04-30 0001699709 us-gaap:CommonStockMember 2024-07-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-07-31 0001699709 YJGJ:SharesToBeIssuedMember 2024-07-31 0001699709 us-gaap:RetainedEarningsMember 2024-07-31 0001699709 2024-07-31 0001699709 us-gaap:CommonStockMember 2024-10-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-10-31 0001699709 YJGJ:SharesToBeIssuedMember 2024-10-31 0001699709 us-gaap:RetainedEarningsMember 2024-10-31 0001699709 2024-10-31 0001699709 us-gaap:CommonStockMember 2025-05-01 2025-07-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-05-01 2025-07-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-05-01 2025-07-31 0001699709 us-gaap:RetainedEarningsMember 2025-05-01 2025-07-31 0001699709 2025-05-01 2025-07-31 0001699709 us-gaap:CommonStockMember 2025-08-01 2025-10-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-08-01 2025-10-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-08-01 2025-10-31 0001699709 us-gaap:RetainedEarningsMember 2025-08-01 2025-10-31 0001699709 2025-08-01 2025-10-31 0001699709 us-gaap:CommonStockMember 2025-11-01 2026-01-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-11-01 2026-01-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-11-01 2026-01-31 0001699709 us-gaap:RetainedEarningsMember 2025-11-01 2026-01-31 0001699709 us-gaap:CommonStockMember 2024-05-01 2024-07-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-05-01 2024-07-31 0001699709 YJGJ:SharesToBeIssuedMember 2024-05-01 2024-07-31 0001699709 us-gaap:RetainedEarningsMember 2024-05-01 2024-07-31 0001699709 2024-05-01 2024-07-31 0001699709 us-gaap:CommonStockMember 2024-08-01 2024-10-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-08-01 2024-10-31 0001699709 YJGJ:SharesToBeIssuedMember 2024-08-01 2024-10-31 0001699709 us-gaap:RetainedEarningsMember 2024-08-01 2024-10-31 0001699709 2024-08-01 2024-10-31 0001699709 us-gaap:CommonStockMember 2024-11-01 2025-01-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2024-11-01 2025-01-31 0001699709 YJGJ:SharesToBeIssuedMember 2024-11-01 2025-01-31 0001699709 us-gaap:RetainedEarningsMember 2024-11-01 2025-01-31 0001699709 us-gaap:CommonStockMember 2026-01-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2026-01-31 0001699709 YJGJ:SharesToBeIssuedMember 2026-01-31 0001699709 us-gaap:RetainedEarningsMember 2026-01-31 0001699709 us-gaap:CommonStockMember 2025-01-31 0001699709 us-gaap:AdditionalPaidInCapitalMember 2025-01-31 0001699709 YJGJ:SharesToBeIssuedMember 2025-01-31 0001699709 us-gaap:RetainedEarningsMember 2025-01-31 0001699709 2025-01-31 0001699709 YJGJ:NutripeakTradingCorporationMember 2025-05-01 2026-01-31 0001699709 YJGJ:NutripeakTradingCorporationMember 2026-01-31 0001699709 2026-01-26 2026-01-27 0001699709 YJGJ:ConsultancyServiceFeeIncomeMember us-gaap:TransferredOverTimeMember 2025-11-01 2026-01-31 0001699709 YJGJ:ConsultancyServiceFeeIncomeMember us-gaap:TransferredOverTimeMember 2024-11-01 2025-01-31 0001699709 YJGJ:ConsultancyServiceFeeIncomeMember us-gaap:TransferredOverTimeMember 2025-05-01 2026-01-31 0001699709 YJGJ:ConsultancyServiceFeeIncomeMember us-gaap:TransferredOverTimeMember 2024-05-01 2025-01-31 0001699709 YJGJ:DietarySupplementProductsMember us-gaap:TransferredAtPointInTimeMember 2025-11-01 2026-01-31 0001699709 YJGJ:DietarySupplementProductsMember us-gaap:TransferredAtPointInTimeMember 2024-11-01 2025-01-31 0001699709 YJGJ:DietarySupplementProductsMember us-gaap:TransferredAtPointInTimeMember 2025-05-01 2026-01-31 0001699709 YJGJ:DietarySupplementProductsMember us-gaap:TransferredAtPointInTimeMember 2024-05-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:DietarySupplementSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:ConsultingServiceSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember 2025-11-01 2026-01-31 0001699709 YJGJ:DietarySupplementProductsMember YJGJ:DietarySupplementSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember YJGJ:ConsultingServiceSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember 2025-11-01 2026-01-31 0001699709 YJGJ:DietarySupplementSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:ConsultingServiceSegmentMember 2025-11-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:DietarySupplementSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:ConsultingServiceSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember 2025-05-01 2026-01-31 0001699709 YJGJ:DietarySupplementProductsMember YJGJ:DietarySupplementSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember YJGJ:ConsultingServiceSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember 2025-05-01 2026-01-31 0001699709 YJGJ:DietarySupplementSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:ConsultingServiceSegmentMember 2025-05-01 2026-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:DietarySupplementSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:ConsultingServiceSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember 2024-11-01 2025-01-31 0001699709 YJGJ:DietarySupplementProductsMember YJGJ:DietarySupplementSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember YJGJ:ConsultingServiceSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember 2024-11-01 2025-01-31 0001699709 YJGJ:DietarySupplementSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:ConsultingServiceSegmentMember 2024-11-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:DietarySupplementSegmentMember 2024-05-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember YJGJ:ConsultingServiceSegmentMember 2024-05-01 2025-01-31 0001699709 YJGJ:ConsultingServiceIncomeMember 2024-05-01 2025-01-31 0001699709 YJGJ:DietarySupplementProductsMember YJGJ:DietarySupplementSegmentMember 2024-05-01 2025-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember YJGJ:ConsultingServiceSegmentMember 2024-05-01 2025-01-31 0001699709 YJGJ:SaleOfHealthcareProductsMember 2024-05-01 2025-01-31 0001699709 YJGJ:DietarySupplementSegmentMember 2024-05-01 2025-01-31 0001699709 YJGJ:ConsultingServiceSegmentMember 2024-05-01 2025-01-31 0001699709 country:CN 2025-11-01 2026-01-31 0001699709 country:CN 2024-11-01 2025-01-31 0001699709 country:CN 2025-05-01 2026-01-31 0001699709 country:CN 2024-05-01 2025-01-31 0001699709 country:HK 2025-11-01 2026-01-31 0001699709 country:HK 2024-11-01 2025-01-31 0001699709 country:HK 2025-05-01 2026-01-31 0001699709 country:HK 2024-05-01 2025-01-31 0001699709 YJGJ:UnitesStatesOfAmericaMember 2025-11-01 2026-01-31 0001699709 YJGJ:UnitesStatesOfAmericaMember 2024-11-01 2025-01-31 0001699709 YJGJ:UnitesStatesOfAmericaMember 2025-05-01 2026-01-31 0001699709 YJGJ:UnitesStatesOfAmericaMember 2024-05-01 2025-01-31 0001699709 YJGJ:SteveNiuMember YJGJ:Contract2024Member 2024-01-07 2024-01-08 0001699709 YJGJ:SteveNiuMember YJGJ:Contract2024Member 2025-05-01 2026-01-31 0001699709 YJGJ:SteveNiuMember YJGJ:Contract2024Member 2024-05-01 2025-01-31 0001699709 YJGJ:SteveNiuMember YJGJ:Contract2024Member 2026-01-31 0001699709 YJGJ:SteveNiuMember YJGJ:Contract2024Member 2025-04-30 0001699709 YJGJ:MrRobertMember 2025-11-01 2026-01-31 0001699709 YJGJ:MrRobertMember 2025-05-01 2026-01-31 0001699709 YJGJ:MsKellyMember 2025-11-01 2026-01-31 0001699709 YJGJ:MsKellyMember 2025-05-01 2026-01-31 0001699709 YJGJ:MrNiuMember 2025-11-01 2026-01-31 0001699709 YJGJ:MrNiuMember 2025-05-01 2026-01-31 0001699709 YJGJ:OneVendorMember us-gaap:AccountsPayableMember us-gaap:CustomerConcentrationRiskMember 2025-11-01 2026-01-31 0001699709 YJGJ:OneVendorMember us-gaap:AccountsPayableMember us-gaap:CustomerConcentrationRiskMember 2025-05-01 2026-01-31 0001699709 YJGJ:OneVendorMember us-gaap:AccountsPayableMember us-gaap:CustomerConcentrationRiskMember 2024-11-01 2025-01-31 0001699709 YJGJ:OneVendorMember us-gaap:AccountsPayableMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomerAMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-11-01 2026-01-31 0001699709 YJGJ:CustomerAMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomerBMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-11-01 2026-01-31 0001699709 YJGJ:CustomerBMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomerDMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-11-01 2026-01-31 0001699709 YJGJ:CustomerDMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomersABDAndEMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-11-01 2026-01-31 0001699709 YJGJ:CustomersABDAndEMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomerAMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-05-01 2026-01-31 0001699709 YJGJ:CustomerBMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-05-01 2026-01-31 0001699709 YJGJ:CustomerCMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-05-01 2026-01-31 0001699709 YJGJ:CustomerCMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomersABAndCMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-05-01 2026-01-31 0001699709 YJGJ:CustomersABAndCMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2026-01-31 0001699709 YJGJ:CustomerCMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-11-01 2025-01-31 0001699709 YJGJ:CustomerCMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomerDMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-11-01 2025-01-31 0001699709 YJGJ:CustomerDMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomerEMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-11-01 2025-01-31 0001699709 YJGJ:CustomerEMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomersCDAndEMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-11-01 2025-01-31 0001699709 YJGJ:CustomersCDAndEMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomerAMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomerAMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomerBMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomerBMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 0001699709 YJGJ:CustomerCMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomerDMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomersABCAndDMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-05-01 2025-01-31 0001699709 YJGJ:CustomersABCAndDMember us-gaap:AccountsReceivableMember us-gaap:CustomerConcentrationRiskMember 2025-01-31 iso4217:USD shares iso4217:USD shares pure YJGJ:Integer false --04-30 2026 Q3 0001699709 0 0 0 0 2 2 0 10-Q true 2026-01-31 false 333-218733 VitaNova Life Sciences Corporation NV 35-2583762 39 E Broadway Suite 603 New York NY 10002 516 886-8888 Yes Yes Non-accelerated Filer false true false 8337454 1168904 782810 1004442 1266951 0 158802 130436 44247 8024 3441 2311806 2256251 2311806 2256251 108978 0 81951 60885 267046 286682 457975 347567 457975 347567 0.001 0.001 3000000 3000000 0 0 0.001 200000000 8337454 8337 8337 1029646 1029646 20000 20000 3000 3000 812848 867701 1853831 1908684 2311806 2256251 709625 308318 1240639 708913 393282 119006 594712 290594 316343 189312 645927 418319 -0 300 2900 7489 50012 49471 124228 156423 219600 30667 405338 128347 269612 80438 532466 292259 46731 108874 113461 126060 0 196 120 496 -0 813 -0 2938 0 -617 120 -2442 46731 108257 113581 123618 91093 35279 168434 73204 -44362 72978 -54853 50414 -0.01 -0.01 0.01 0.01 -0.01 -0.01 0.01 0.01 8337454 8337454 8337423 8337423 8337454 8337454 8337423 8337423 8337423 8337 1029646 3000 867701 1908684 -46301 -46301 8337423 8337 1029646 3000 821400 1862383 35810 35810 8337423 8337 1029646 3000 857210 1898193 31 -44362 -44362 8337454 8337 1029646 3000 812848 1853831 8337423 8337 1029646 1000 16955 1055938 750 750 -55211 -55211 8337423 8337 1029646 1750 -38256 1001477 750 750 32647 32647 8337423 8337 1029646 2500 -5609 1034874 500 500 72978 72978 8337423 8337 1029646 3000 67369 1108352 -54853 50414 0 2938 0 2000 86189 53854 -262509 54018 -158802 210912 4583 -2638 108978 0 21066 3488 -19636 -29056 386094 -286363 -0 500 0 99000 0 98500 386094 -187863 782810 593036 1168904 405173 0 500 16698 0 <p id="xdx_808_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z1Y8gPCDahX9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 1 — <i><span id="xdx_82A_zBkRBHibHggk">ORGANIZATION AND NATURE OF BUSINESS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Yijia Group Corp. (“the Company”) was incorporated on January 25, 2017 under the laws of the State of Nevada, United States of America, formerly known as Soldino Group Corp. On October 7, 2025, the Company changed the name of the Company to VitaNova Life Sciences Corporation (the “Name Change”) effective on January 9, 2026. In connection with the Name Change, the ticker symbol of the Company’s common stock changed to “VNOV” (the “VNOV”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company provides consulting advisory services in management, business, accounting and finance services; and provides dietary supplement products to domestic and international customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The details of the Company’s subsidiary are described below:</p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z7kMjuqlWic8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td colspan="3"><span id="xdx_8BE_zkmVqzdFZZia" style="display: none">Schedule of details of company subsidiary</span></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 20%"><span style="font-size: 10pt">Name</span></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 24%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Place of incorporation</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">and kind of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">legal entity</p></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 26%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Principal activities</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">and place of operation</p></td> <td style="vertical-align: bottom; width: 1%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 18%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Particulars of issued/</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">registered share</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">capital</p></td> <td style="vertical-align: bottom; width: 1%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 8%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Effective interest</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Held</p></td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><span id="xdx_905_ecustom--SubsidiaryName_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zxNbU6i3FJB7" title="Name of subsidiaries">NutriPeak Trading Corporation (“NTC”)</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zXl8CP85alf3" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_905_ecustom--PrincipalActivity_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zKicKRXoF80i" title="Principal activities and place of operation">Marketing and supplying dietary supplement products</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_90D_ecustom--ParticularsOfRegisteredPaidUpShareCapital_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zb4ALVoHlgag" title="Particulars of issued/ registered share capital">100 shares of common stock, par value $1 per share</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zIc4Y8dX5SN" title="Effective interest held">100</span>%</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">VNOV and its subsidiary are hereinafter referred to as the “Company”.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 27, 2026, the Company's <span id="xdx_907_eus-gaap--StockholdersEquityReverseStockSplit_c20260126__20260127_zsUJBN4MZxU5">1-for-3 reverse stock split</span> of its common stock became effective, pursuant to which each holder of common stock received one share for every three shares held. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z7kMjuqlWic8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td colspan="3"><span id="xdx_8BE_zkmVqzdFZZia" style="display: none">Schedule of details of company subsidiary</span></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 20%"><span style="font-size: 10pt">Name</span></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 24%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Place of incorporation</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">and kind of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">legal entity</p></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 26%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Principal activities</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">and place of operation</p></td> <td style="vertical-align: bottom; width: 1%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 18%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Particulars of issued/</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">registered share</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">capital</p></td> <td style="vertical-align: bottom; width: 1%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 8%"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Effective interest</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Held</p></td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><span id="xdx_905_ecustom--SubsidiaryName_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zxNbU6i3FJB7" title="Name of subsidiaries">NutriPeak Trading Corporation (“NTC”)</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_906_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zXl8CP85alf3" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_905_ecustom--PrincipalActivity_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zKicKRXoF80i" title="Principal activities and place of operation">Marketing and supplying dietary supplement products</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_90D_ecustom--ParticularsOfRegisteredPaidUpShareCapital_c20250501__20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zb4ALVoHlgag" title="Particulars of issued/ registered share capital">100 shares of common stock, par value $1 per share</span></span></td> <td> </td> <td><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zIc4Y8dX5SN" title="Effective interest held">100</span>%</span></td></tr> </table> NutriPeak Trading Corporation (“NTC”) State of Nevada, United States of America, Corporation Marketing and supplying dietary supplement products 100 shares of common stock, par value $1 per share 1 1-for-3 reverse stock split <p id="xdx_807_eus-gaap--SignificantAccountingPoliciesTextBlock_zbc7W8g75n1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 2 — <i><span id="xdx_829_ztSaQK4vJnL9">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84A_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_ziMuNmYXvHy" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zyyJFoQHxaL">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note disclosures normally included in audited consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. The unaudited condensed consolidated financial statements are presented in US dollars, which is the Company’s functional currency.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the opinion of management, the condensed balance sheet as of April 30, 2025 which has been derived from audited consolidated financial statements and these unaudited condensed consolidated financial statements reflect all normal and considered necessary to state fairly the results for the periods presented. The results for the period ended January 31, 2026 are not necessarily indicative of the results to be expected for the entire fiscal year ending April 30, 2026 or for any future period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion and the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended April 30, 2025, <span style="background-color: white">filed with the SEC on July 24, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--ConsolidationPolicyTextBlock_zefG3Xz9LMV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86A_zKn0CWDNqizh">Principles of Consolidation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zP0VdyiiJYOk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zKKI5XjatSO1">Use of Estimates and Assumptions</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant areas for which management uses estimates include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">sales returns at point in time and allowances;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">inventory;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">income tax valuation allowances</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--RevenueRecognitionPolicyTextBlock_zHv1fdPjdxRg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zx2uuegAQhjf">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">identify the contract with a customer;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">identify the performance obligations in the contract;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">determine the transaction price;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">allocate the transaction price to performance obligations in the contract; and</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">recognize revenue as the performance obligation is satisfied.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently, the Company operates in <span id="xdx_90B_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20250501__20260131_z4nAPPxKvZWj" title="Number of operating segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl0469">two</span></span> business segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consulting Service Segment mainly provides consulting advisory services in management, business, accounting and finance; and the Dietary Supplement Segment mainly provides dietary supplement products.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The sale and distribution of dietary supplement products has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of the Company’s dietary supplement products when control of the products is transferred to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Ex Works (“EXW”) shipping terms, the Company fulfills its obligation to deliver when the products are available to the customer at the Company’s premises, i.e. the warehouse, at which point title and risk of loss pass to the customer. Customers are responsible for all transportation costs, risk of loss, and any other costs from that point onward. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenue is earned from the rendering of consulting advisory services to customers. The Company recognizes services revenue over the period in which such services are performed and billed to the customer, pursuant to the fulfillment of service terms in the agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p id="xdx_84E_ecustom--DisaggregationOfRevenuePolicyTextBlock_zrp3hypSQ0h9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zApWLwIHKhPi">Disaggregation of Revenue</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: </p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--DisaggregationOfRevenueTableTextBlock_zHPidt18XACl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td colspan="3"><span id="xdx_8BF_zV2srDvv47ob" style="display: none">Schedule of disaggregated revenue</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the three months ended<br/> January 31,</span></td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the nine months ended<br/> January 31,</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Type of products or services</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Timing of revenue recognition</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 24%"><span style="font-size: 10pt">Consultancy service fee income</span></td> <td style="width: 1%"> </td> <td style="width: 23%"><span style="font-size: 10pt">over the service period</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zS04IvpjrLKg" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">4,286</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zOVY6OenobD3" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">7,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zDNrSp05YaXe" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">15,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zgiHY4ZJLdk2" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">10,838</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Sales of dietary supplement products</span></td> <td> </td> <td><span style="font-size: 10pt">a point in time</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zHRxutuy7l15" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">705,339</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zQxJJekbwrx9" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">301,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_znuQWCo75rX4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,225,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z40byfDPfUs4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">698,075</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131_zXGz2qIDQvXb" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">709,625</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131_znrU0lYMxeGg" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">308,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131_zQQHqrW2y5ne" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,240,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131_zQrhluEpWFA4" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">708,913</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zufsa6jlNCF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_869_ziXzxslrJIEa">Recent Accounting Standard Adopted</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted this amended guidance on May 1, 2025 and concluded there is no significant impact on the footnotes to its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company adopted the amended guidance on May 1, 2025 and concluded there was no impact on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zmDO7vsNaDle" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zDBcon2silol">Accounting Standards Issued but Not Yet Adopted</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2024, the FASB issued ASU No. 2024-03, <i>Disaggregation of Income Statement Expenses </i>(“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, <i>Clarifying the Effective Date</i> (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the effect of adopting the new disclosure requirements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the unaudited condensed consolidated balance sheets, statements of operations and cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84A_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_ziMuNmYXvHy" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zyyJFoQHxaL">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note disclosures normally included in audited consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. The unaudited condensed consolidated financial statements are presented in US dollars, which is the Company’s functional currency.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the opinion of management, the condensed balance sheet as of April 30, 2025 which has been derived from audited consolidated financial statements and these unaudited condensed consolidated financial statements reflect all normal and considered necessary to state fairly the results for the periods presented. The results for the period ended January 31, 2026 are not necessarily indicative of the results to be expected for the entire fiscal year ending April 30, 2026 or for any future period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion and the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended April 30, 2025, <span style="background-color: white">filed with the SEC on July 24, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--ConsolidationPolicyTextBlock_zefG3Xz9LMV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86A_zKn0CWDNqizh">Principles of Consolidation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zP0VdyiiJYOk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zKKI5XjatSO1">Use of Estimates and Assumptions</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant areas for which management uses estimates include:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">sales returns at point in time and allowances;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">inventory;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">income tax valuation allowances</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--RevenueRecognitionPolicyTextBlock_zHv1fdPjdxRg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zx2uuegAQhjf">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">identify the contract with a customer;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">identify the performance obligations in the contract;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">determine the transaction price;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">allocate the transaction price to performance obligations in the contract; and</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">recognize revenue as the performance obligation is satisfied.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently, the Company operates in <span id="xdx_90B_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20250501__20260131_z4nAPPxKvZWj" title="Number of operating segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl0469">two</span></span> business segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consulting Service Segment mainly provides consulting advisory services in management, business, accounting and finance; and the Dietary Supplement Segment mainly provides dietary supplement products.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The sale and distribution of dietary supplement products has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of the Company’s dietary supplement products when control of the products is transferred to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Ex Works (“EXW”) shipping terms, the Company fulfills its obligation to deliver when the products are available to the customer at the Company’s premises, i.e. the warehouse, at which point title and risk of loss pass to the customer. Customers are responsible for all transportation costs, risk of loss, and any other costs from that point onward. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenue is earned from the rendering of consulting advisory services to customers. The Company recognizes services revenue over the period in which such services are performed and billed to the customer, pursuant to the fulfillment of service terms in the agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p id="xdx_84E_ecustom--DisaggregationOfRevenuePolicyTextBlock_zrp3hypSQ0h9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zApWLwIHKhPi">Disaggregation of Revenue</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: </p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--DisaggregationOfRevenueTableTextBlock_zHPidt18XACl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td colspan="3"><span id="xdx_8BF_zV2srDvv47ob" style="display: none">Schedule of disaggregated revenue</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the three months ended<br/> January 31,</span></td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the nine months ended<br/> January 31,</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Type of products or services</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Timing of revenue recognition</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 24%"><span style="font-size: 10pt">Consultancy service fee income</span></td> <td style="width: 1%"> </td> <td style="width: 23%"><span style="font-size: 10pt">over the service period</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zS04IvpjrLKg" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">4,286</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zOVY6OenobD3" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">7,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zDNrSp05YaXe" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">15,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zgiHY4ZJLdk2" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">10,838</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Sales of dietary supplement products</span></td> <td> </td> <td><span style="font-size: 10pt">a point in time</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zHRxutuy7l15" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">705,339</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zQxJJekbwrx9" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">301,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_znuQWCo75rX4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,225,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z40byfDPfUs4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">698,075</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131_zXGz2qIDQvXb" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">709,625</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131_znrU0lYMxeGg" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">308,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131_zQQHqrW2y5ne" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,240,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131_zQrhluEpWFA4" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">708,913</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--DisaggregationOfRevenueTableTextBlock_zHPidt18XACl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td colspan="3"><span id="xdx_8BF_zV2srDvv47ob" style="display: none">Schedule of disaggregated revenue</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the three months ended<br/> January 31,</span></td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">For the nine months ended<br/> January 31,</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Type of products or services</span></td> <td> </td> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">Timing of revenue recognition</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 24%"><span style="font-size: 10pt">Consultancy service fee income</span></td> <td style="width: 1%"> </td> <td style="width: 23%"><span style="font-size: 10pt">over the service period</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zS04IvpjrLKg" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">4,286</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zOVY6OenobD3" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">7,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zDNrSp05YaXe" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">15,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zgiHY4ZJLdk2" style="width: 10%; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">10,838</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Sales of dietary supplement products</span></td> <td> </td> <td><span style="font-size: 10pt">a point in time</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zHRxutuy7l15" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">705,339</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zQxJJekbwrx9" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">301,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_znuQWCo75rX4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,225,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z40byfDPfUs4" style="border-bottom: black 1pt solid; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">698,075</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131_zXGz2qIDQvXb" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">709,625</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131_znrU0lYMxeGg" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">308,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131_zQQHqrW2y5ne" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">1,240,639</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131_zQrhluEpWFA4" style="border-bottom: black 2.25pt double; text-align: right" title="Disaggregated revenue from customers"><span style="font-size: 10pt">708,913</span></td> <td> </td></tr> </table> 4286 7000 15000 10838 705339 301318 1225639 698075 709625 308318 1240639 708913 <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zufsa6jlNCF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_869_ziXzxslrJIEa">Recent Accounting Standard Adopted</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted this amended guidance on May 1, 2025 and concluded there is no significant impact on the footnotes to its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company adopted the amended guidance on May 1, 2025 and concluded there was no impact on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zmDO7vsNaDle" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zDBcon2silol">Accounting Standards Issued but Not Yet Adopted</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2024, the FASB issued ASU No. 2024-03, <i>Disaggregation of Income Statement Expenses </i>(“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, <i>Clarifying the Effective Date</i> (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the effect of adopting the new disclosure requirements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the unaudited condensed consolidated balance sheets, statements of operations and cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_802_eus-gaap--SegmentReportingDisclosureTextBlock_zTTdqnPdKY76" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"><b>NOTE 3 <i>— <span><span id="xdx_821_zFhSobGPi6Ml">SEGMENT REPORTING</span></span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently, the Company has <span id="xdx_900_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20250501__20260131_zddmToXUxLe1" title="Number of reportable segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl0512">two</span></span> reportable business segments:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"><span style="font-size: 10pt">(i)</span></td> <td style="text-align: justify; width: 97%"><span style="font-size: 10pt">Consulting Service Segment, mainly provides consulting advisory services in management, business, accounting and financial services; and</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-size: 10pt">(ii)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Dietary supplement Segment, mainly provides dietary supplement products. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_z5zbGmxrJSl2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zrfrwdI2Z1c5" style="display: none">Schedule of reconciliation of the disaggregated revenues</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zccTlPeJUGD1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zonSMUkfRZPh" style="width: 13%; text-align: right" title="Total revenue">4,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zBhD1OrfyLf2" style="width: 13%; text-align: right" title="Total revenue">4,286</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zsCFgSvvM9Rl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqxojhjvXsO1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_z8yHNvZd40Z3" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zRvCJu8wncrc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zO4h0eZfjar" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">4,286</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131_zs3lMequGEtg" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">709,625</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ztbjT0gA5cpd" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zISk93uRBOdh" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zkJMvR9dhikk" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z91ASZ3eY6ih" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z558nPNrNOu3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zxxbb5QtjUK6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zxFyabx4WQ2a" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zm3I4hHxExE9" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131_zjhgfbhGCRl3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SellingExpense_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zr59v4yA4kg9" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--SellingExpense_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8bceQH5QCgj" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--SellingExpense_iN_di0_c20251101__20260131_zHHfVulvD53l" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zA2PVk9XFdOf" style="text-align: right" title="Personal and benefit costs">(11,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z6FjLN4J6FXe" style="text-align: right" title="Personal and benefit costs">(38,230</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131_zNCsOiqbAcvi" style="text-align: right" title="Personal and benefit costs">(50,012</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zbB2zAetWALk" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(1,910</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHtDOYvNSOUh" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(217,690</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131_zscUi10V7Dx5" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(219,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZhWYouWfyM1" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(13,692</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsys3gKJOkAh" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(255,920</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131_zrx9RzLHykl1" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(269,612</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z9VequaDgfYg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">298,365</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zoT95nPOLyO6" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(251,634</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_c20251101__20260131_zU70MagJA7xi" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">46,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement<br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z3O74I9rDWeg" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zpTKVdeF51P5" style="width: 13%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_za5hDPDqElnj" style="width: 13%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zqXaqvmoesKd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zKz2VHiJAsI9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zcZn30v0BwUh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zmxDHeDqHtH6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zgGauHkVabx" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">15,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131_zIvq0DozmiW2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,240,639</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zm3I2QNDN5eb" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zIpq4WWwkcV7" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zNRSWGJvcEIl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zVsNkEMLmec6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zfxZyaDrtnyd" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zJ1heIb7dwG2" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zkfSiQwbcyFg" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z9tZTGkr9zdl" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131_zQhiqz6ryAUe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z36Z47EqT8Kh" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingExpense_iN_di0_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zG92qoTyQdIb" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingExpense_iN_di_c20250501__20260131_zUjKDHmovVZ6" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z2byCyg6bKW" style="text-align: right" title="Personal and benefit costs">(35,261</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zxVXktrEcRj7" style="text-align: right" title="Personal and benefit costs">(88,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131_zN1z5qRmBGN" style="text-align: right" title="Personal and benefit costs">(124,228</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z0aa2sEqOWKj" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(11,870</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zoBSkDHOyd4h" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(393,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131_zHugiD0aAnU6" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(405,338</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zFdLVznaFsN6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(50,031</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z36shlLpwLg7" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(482,435</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131_z3bGQWVsXZ4b" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(532,466</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zmmzMkgikht4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">580,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zabDDgUxCcP4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(467,435</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20250501__20260131_zQ82Ai1rUFng" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">113,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement<br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZ2XdHrwBkP3" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXCYeby5O3Pj" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zSlvIPDpFpzk" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4tUVXyRn3Bh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20241101__20250131__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8SgQKNCmwv5" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsZn1FJiEKGb" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zQmXOPm1Ymy1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zbLbo3Ungg6f" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">7,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131_zQwQZzwGcxHh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">308,318</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z9k8XdUlFja" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zDhvdox4FXqa" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zz5zeWB3fMok" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z1kRDq6tvhU8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zZIePvvXXlyk" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zrDuYz8CPkP8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zWQ3IctHUvxh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zNXEirNXEvm3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131_zEneyMh0pi18" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zfwRTNFNtuQ5" style="text-align: right" title="Gross profit">182,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zg6YBvstbTLg" style="text-align: right" title="Gross profit">7,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20241101__20250131_z9gsoayimUed" style="text-align: right" title="Gross profit">189,312</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SellingExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEuJUvjuAzD9" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SellingExpense_iN_di0_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zSMiKchRTGUk" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingExpense_iN_di_c20241101__20250131_z3k68FXD5fig" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEZMd8Zd9Dxb" style="text-align: right" title="Personal and benefit costs">(11,942</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zU9wryZH5WMg" style="text-align: right" title="Personal and benefit costs">(37,529</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131_zzVkEcZyGWrj" style="text-align: right" title="Personal and benefit costs">(49,471</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z0B0zdh9njTk" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(4,734</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zROYIUsx1XIc" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(25,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131_z1cfdASfVRN6" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(30,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zqSZdl2APbCj" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(16,976</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXvZ4dlaTDo6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(63,462</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131_zxaM8bA08E4b" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(80,438</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zrkm0B1yc8vc" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">165,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z3MJonISAnKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(56,462</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20241101__20250131_zQ4wTnNWUcF6" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">108,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zyFYKbHITKX8" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zcwAiTaVTyx3" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_z7y6wgQl2bte" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zSlpQ95VrUn6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250131__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsjbVLVa8xFd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsY7nq0Yhhc6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zoX4kwTexAgk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqQb2wtt4vVl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131_zDmfjoNvOPjh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">708,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zKvAQ6whINki" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z2gskSID1wob" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zJKLu2cWS3ki" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEHgYPoSxZQb" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHNOUd71Mmoh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zGEsge1Ga7Ya" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zyplRyobu7b" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z1Gspb9zYQc" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131_zz2JgICcPI8c" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zRj7bOdOVmp7" style="text-align: right" title="Gross profit">407,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqWM0WsyPlp7" style="text-align: right" title="Gross profit">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20240501__20250131_zhtpHwPc1Pyd" style="text-align: right" title="Gross profit">418,319</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SellingExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zD7KhuUz66zg" style="text-align: right" title="Selling and distribution">(7,489</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingExpense_iN_di0_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zAu0ftqG429j" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingExpense_iN_di_c20240501__20250131_zYP6TJuJpckk" style="text-align: right" title="Selling and distribution">(7,489</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4qDDIJP3rLa" style="text-align: right" title="Personal and benefit costs">(48,404</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z2OyNg9dP89c" style="text-align: right" title="Personal and benefit costs">(108,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131_zjyEaTG6fer5" style="text-align: right" title="Personal and benefit costs">(156,423</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z8dOyGY6G0W5" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(17,701</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zkiKaTHqUMt9" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(110,646</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131_zazFdIqKIsd" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(128,347</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zGppW86BEMRl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(73,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJotF1JIoDj4" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(218,665</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131_zdbXOJvoBvU2" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(292,259</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zxOsaRJ9qfke" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">333,887</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zWTYVDCWKrHf" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(207,827</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20240501__20250131_zEfJDS1RB94b" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">126,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zTVB8PzAo9X9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The revenues below are based on the countries in which the customers are located. Summarized financial information concerning the geographic segments is shown in the following tables:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zGDujN5zdzmh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zXpTca3NAGZg" style="display: none">Schedule of geographic segments</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31,</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--CN_zZyIB3PWnIC1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--CN_zFhcQcHRcx3f" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260131__srt--StatementGeographicalAxis__country--CN_zGHAeQjfc5e7" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__country--CN_zMKjPvmZnZbb" style="width: 13%; text-align: right" title="Total revenue">86,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--HK_zNZgt70j91Vl" style="text-align: right" title="Total revenue">199,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--HK_zgd3kGwyFZ97" style="text-align: right" title="Total revenue">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260131__srt--StatementGeographicalAxis__country--HK_zBse6gqhBjI8" style="text-align: right" title="Total revenue">199,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__country--HK_z4yHH2LHkyO" style="text-align: right" title="Total revenue">305,773</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">United States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zj4ZWBL0WDYc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">510,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zXkWejqdqSrk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">196,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zMvFSCeJPBnc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,041,389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zM9IS0XYF71d" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">316,760</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131_zQqQsjP5K8T5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">709,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131_zMJa4OZ6887i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">308,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131_zjOubfvlK2R3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">1,240,639</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131_zcE7YYNJ45ja" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">708,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_z5zbGmxrJSl2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zrfrwdI2Z1c5" style="display: none">Schedule of reconciliation of the disaggregated revenues</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zccTlPeJUGD1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zonSMUkfRZPh" style="width: 13%; text-align: right" title="Total revenue">4,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zBhD1OrfyLf2" style="width: 13%; text-align: right" title="Total revenue">4,286</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zsCFgSvvM9Rl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqxojhjvXsO1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_z8yHNvZd40Z3" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zRvCJu8wncrc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">705,339</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zO4h0eZfjar" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">4,286</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131_zs3lMequGEtg" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">709,625</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ztbjT0gA5cpd" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zISk93uRBOdh" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zkJMvR9dhikk" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z91ASZ3eY6ih" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z558nPNrNOu3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zxxbb5QtjUK6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zxFyabx4WQ2a" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zm3I4hHxExE9" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20251101__20260131_zjhgfbhGCRl3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(393,282</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SellingExpense_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zr59v4yA4kg9" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--SellingExpense_iN_di0_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8bceQH5QCgj" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--SellingExpense_iN_di0_c20251101__20260131_zHHfVulvD53l" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zA2PVk9XFdOf" style="text-align: right" title="Personal and benefit costs">(11,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z6FjLN4J6FXe" style="text-align: right" title="Personal and benefit costs">(38,230</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LaborAndRelatedExpense_iN_di_c20251101__20260131_zNCsOiqbAcvi" style="text-align: right" title="Personal and benefit costs">(50,012</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zbB2zAetWALk" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(1,910</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHtDOYvNSOUh" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(217,690</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20251101__20260131_zscUi10V7Dx5" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(219,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZhWYouWfyM1" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(13,692</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsys3gKJOkAh" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(255,920</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20251101__20260131_zrx9RzLHykl1" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(269,612</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z9VequaDgfYg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">298,365</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20251101__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zoT95nPOLyO6" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(251,634</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_c20251101__20260131_zU70MagJA7xi" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">46,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement<br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z3O74I9rDWeg" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zpTKVdeF51P5" style="width: 13%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_za5hDPDqElnj" style="width: 13%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zqXaqvmoesKd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zKz2VHiJAsI9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zcZn30v0BwUh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zmxDHeDqHtH6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,225,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zgGauHkVabx" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">15,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131_zIvq0DozmiW2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,240,639</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zm3I2QNDN5eb" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zIpq4WWwkcV7" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zNRSWGJvcEIl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zVsNkEMLmec6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zfxZyaDrtnyd" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zJ1heIb7dwG2" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zkfSiQwbcyFg" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z9tZTGkr9zdl" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20250501__20260131_zQhiqz6ryAUe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(594,712</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z36Z47EqT8Kh" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingExpense_iN_di0_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zG92qoTyQdIb" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingExpense_iN_di_c20250501__20260131_zUjKDHmovVZ6" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z2byCyg6bKW" style="text-align: right" title="Personal and benefit costs">(35,261</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zxVXktrEcRj7" style="text-align: right" title="Personal and benefit costs">(88,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260131_zN1z5qRmBGN" style="text-align: right" title="Personal and benefit costs">(124,228</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z0aa2sEqOWKj" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(11,870</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zoBSkDHOyd4h" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(393,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260131_zHugiD0aAnU6" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(405,338</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zFdLVznaFsN6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(50,031</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z36shlLpwLg7" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(482,435</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20250501__20260131_z3bGQWVsXZ4b" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(532,466</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zmmzMkgikht4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">580,896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20250501__20260131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zabDDgUxCcP4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(467,435</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20250501__20260131_zQ82Ai1rUFng" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">113,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement<br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZ2XdHrwBkP3" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXCYeby5O3Pj" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zSlvIPDpFpzk" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4tUVXyRn3Bh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20241101__20250131__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8SgQKNCmwv5" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsZn1FJiEKGb" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zQmXOPm1Ymy1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">301,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zbLbo3Ungg6f" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">7,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131_zQwQZzwGcxHh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">308,318</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z9k8XdUlFja" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zDhvdox4FXqa" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zz5zeWB3fMok" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z1kRDq6tvhU8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zZIePvvXXlyk" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zrDuYz8CPkP8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zWQ3IctHUvxh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zNXEirNXEvm3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20241101__20250131_zEneyMh0pi18" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(119,006</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zfwRTNFNtuQ5" style="text-align: right" title="Gross profit">182,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zg6YBvstbTLg" style="text-align: right" title="Gross profit">7,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20241101__20250131_z9gsoayimUed" style="text-align: right" title="Gross profit">189,312</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SellingExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEuJUvjuAzD9" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SellingExpense_iN_di0_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zSMiKchRTGUk" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingExpense_iN_di_c20241101__20250131_z3k68FXD5fig" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEZMd8Zd9Dxb" style="text-align: right" title="Personal and benefit costs">(11,942</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zU9wryZH5WMg" style="text-align: right" title="Personal and benefit costs">(37,529</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20241101__20250131_zzVkEcZyGWrj" style="text-align: right" title="Personal and benefit costs">(49,471</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z0B0zdh9njTk" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(4,734</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zROYIUsx1XIc" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(25,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20241101__20250131_z1cfdASfVRN6" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(30,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zqSZdl2APbCj" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(16,976</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXvZ4dlaTDo6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(63,462</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingExpenses_iN_di_c20241101__20250131_zxaM8bA08E4b" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(80,438</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zrkm0B1yc8vc" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">165,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20241101__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z3MJonISAnKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(56,462</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20241101__20250131_zQ4wTnNWUcF6" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">108,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary<br/> Supplement <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service <br/> Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zyFYKbHITKX8" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zcwAiTaVTyx3" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_z7y6wgQl2bte" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zSlpQ95VrUn6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250131__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsjbVLVa8xFd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsY7nq0Yhhc6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zoX4kwTexAgk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">698,075</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqQb2wtt4vVl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131_zDmfjoNvOPjh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">708,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zKvAQ6whINki" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z2gskSID1wob" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zJKLu2cWS3ki" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zEHgYPoSxZQb" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHNOUd71Mmoh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zGEsge1Ga7Ya" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zyplRyobu7b" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z1Gspb9zYQc" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20240501__20250131_zz2JgICcPI8c" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(290,594</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zRj7bOdOVmp7" style="text-align: right" title="Gross profit">407,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zqWM0WsyPlp7" style="text-align: right" title="Gross profit">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20240501__20250131_zhtpHwPc1Pyd" style="text-align: right" title="Gross profit">418,319</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SellingExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zD7KhuUz66zg" style="text-align: right" title="Selling and distribution">(7,489</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingExpense_iN_di0_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zAu0ftqG429j" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingExpense_iN_di_c20240501__20250131_zYP6TJuJpckk" style="text-align: right" title="Selling and distribution">(7,489</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4qDDIJP3rLa" style="text-align: right" title="Personal and benefit costs">(48,404</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z2OyNg9dP89c" style="text-align: right" title="Personal and benefit costs">(108,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250131_zjyEaTG6fer5" style="text-align: right" title="Personal and benefit costs">(156,423</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z8dOyGY6G0W5" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(17,701</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zkiKaTHqUMt9" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(110,646</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250131_zazFdIqKIsd" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(128,347</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zGppW86BEMRl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(73,594</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJotF1JIoDj4" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(218,665</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingExpenses_iN_di_c20240501__20250131_zdbXOJvoBvU2" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(292,259</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zxOsaRJ9qfke" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">333,887</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240501__20250131__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zWTYVDCWKrHf" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(207,827</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20240501__20250131_zEfJDS1RB94b" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">126,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 4286 4286 705339 0 705339 705339 4286 709625 -0 -0 -0 393282 -0 393282 393282 -0 393282 -0 -0 -0 11782 38230 50012 1910 217690 219600 13692 255920 269612 298365 -251634 46731 0 15000 15000 1225639 0 1225639 1225639 15000 1240639 -0 -0 -0 594712 -0 594712 594712 -0 594712 2900 -0 2900 35261 88967 124228 11870 393468 405338 50031 482435 532466 580896 -467435 113461 0 7000 7000 301318 0 301318 301318 7000 308318 -0 -0 -0 119006 -0 119006 119006 -0 119006 182312 7000 189312 300 -0 300 11942 37529 49471 4734 25933 30667 16976 63462 80438 165336 -56462 108874 0 10838 10838 698075 0 698075 698075 10838 708913 -0 -0 -0 290594 -0 290594 290594 -0 290594 407481 10838 418319 7489 -0 7489 48404 108019 156423 17701 110646 128347 73594 218665 292259 333887 -207827 126060 <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zGDujN5zdzmh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zXpTca3NAGZg" style="display: none">Schedule of geographic segments</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three Months ended January 31,</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--CN_zZyIB3PWnIC1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--CN_zFhcQcHRcx3f" style="width: 13%; text-align: right" title="Total revenue">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260131__srt--StatementGeographicalAxis__country--CN_zGHAeQjfc5e7" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__country--CN_zMKjPvmZnZbb" style="width: 13%; text-align: right" title="Total revenue">86,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--HK_zNZgt70j91Vl" style="text-align: right" title="Total revenue">199,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--HK_zgd3kGwyFZ97" style="text-align: right" title="Total revenue">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260131__srt--StatementGeographicalAxis__country--HK_zBse6gqhBjI8" style="text-align: right" title="Total revenue">199,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__country--HK_z4yHH2LHkyO" style="text-align: right" title="Total revenue">305,773</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">United States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zj4ZWBL0WDYc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">510,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zXkWejqdqSrk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">196,318</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zMvFSCeJPBnc" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,041,389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zM9IS0XYF71d" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">316,760</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20251101__20260131_zQqQsjP5K8T5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">709,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20241101__20250131_zMJa4OZ6887i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">308,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260131_zjOubfvlK2R3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">1,240,639</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250131_zcE7YYNJ45ja" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">708,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 7000 0 86200 199250 105000 199250 305773 510375 196318 1041389 316760 709625 308318 1240639 708913 <p id="xdx_80E_eus-gaap--AccountsAndNontradeReceivableTextBlock_zy3JnWwEJ0Z1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><b>NOTE 4 — <i><span id="xdx_824_zQct0w0KR0ba">ACCOUNTS RECEIVABLE</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><b><i><span> </span></i></b></p> <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zuLKLv0OqUPe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zCGt7qwedSwj" style="display: none">Schedule of accounts receivable allowance for credit losses</span></td><td> </td> <td colspan="2" id="xdx_492_20260131_zNOjNRdLnx41" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250430_z8wam6zZn1Lc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableGrossCurrent_iI_zBJMgGoD2Nv7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,004,442</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,266,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iI_d0_zSGp1RwkMwFd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_iI_zQNU4NS65lkk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,004,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,266,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2026 and 2025, <span id="xdx_90F_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iI_do_c20260131_z7YzhToFYNUh" title="Allowance for expected credit losses"><span id="xdx_909_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iI_do_c20250131_zm9MhjFEeSmj" title="Allowance for expected credit losses">no</span></span> allowance of expected credit losses was recorded by the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for expected credit losses, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zuLKLv0OqUPe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zCGt7qwedSwj" style="display: none">Schedule of accounts receivable allowance for credit losses</span></td><td> </td> <td colspan="2" id="xdx_492_20260131_zNOjNRdLnx41" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250430_z8wam6zZn1Lc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableGrossCurrent_iI_zBJMgGoD2Nv7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,004,442</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,266,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iI_d0_zSGp1RwkMwFd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_iI_zQNU4NS65lkk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,004,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,266,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1004442 1266951 0 0 1004442 1266951 0 0 <p id="xdx_803_eus-gaap--InventoryDisclosureTextBlock_zF5iRpIvNcBb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><b>NOTE 5 <span style="font-family: Times New Roman, Times, Serif"><i>—</i></span><i> <span id="xdx_82A_zjOEdVlieXRj">INVENTORIES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventories comprised of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zi1yGL2rmjCh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zRdAxHvBoeH8" style="display: none">Schedule of inventories</span></td><td> </td> <td colspan="2" id="xdx_49B_20260131_zcFrDPsA5w5d" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20250430_zMAeOCNLqTp1" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_zx4n9CB0tGHa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">130,436</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2026 and 2025, <span id="xdx_90F_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_do_c20260131_zaYg3LV0ZTv9" title="Allowance for obsolete inventories"><span id="xdx_903_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_do_c20250131_zbOnSEvN5Mo9" title="Allowance for obsolete inventories">no</span></span> allowance for obsolete inventories was recorded by the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zi1yGL2rmjCh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zRdAxHvBoeH8" style="display: none">Schedule of inventories</span></td><td> </td> <td colspan="2" id="xdx_49B_20260131_zcFrDPsA5w5d" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20250430_zMAeOCNLqTp1" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_zx4n9CB0tGHa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">130,436</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> 130436 44247 0 0 <p id="xdx_809_eus-gaap--IncomeTaxDisclosureTextBlock_zZ9s1XpB0zVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 6<span style="font-family: Times New Roman, Times, Serif"><i>－</i></span><i> <span id="xdx_82A_zqFFa0H0hZmd">INCOME TAX EXPENSE</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The income tax provision for the nine months ended January 31, 2026 and 2025, consists of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zLe0Ogjngzp" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zWWg4r5BRTee" style="display: none">Schedule of income tax provision</span></td><td> </td> <td colspan="2" id="xdx_49E_20250501__20260131_zdMsNDcSOGJ3" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20240501__20250131_zGOU51faGeka" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_zycSGFncpUYi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentFederalTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">138,711</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">70,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zQAhDm8xXd45" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_zKGyypE12jik" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zdVQUNlIAto9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,466</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zMOvzhpdNFHb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">168,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">73,204</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_z3gT5owoJLkc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The deferred tax assets as of January 31, 2026 and April 30, 2025 were $<span id="xdx_903_eus-gaap--DeferredTaxAssetsGross_iI_c20260131_zCFNSOyhaMKd" title="Deferred tax assets">98,161</span> and $<span id="xdx_90B_eus-gaap--DeferredTaxAssetsGross_iI_c20250430_zewI6AyUwCWl" title="Deferred tax assets">102,611</span>, respectively, which were fully reserved for valuation allowance. The net change in valuation allowance as of January 31, 2026 and April 30, 2025 was $<span id="xdx_904_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20250430_z0ILiqGWHWHj" title="Net change in valuation allowance"><span id="xdx_906_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20260131_zxBQlAWTYOPg" title="Net change in valuation allowance">4,450</span></span>. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of January 31, 2026 and April 30, 2025. Up to six years since inception remain open for examination only by taxing authorities of US Federal and State of Nevada.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A reconciliation of the federal income tax rate to the Company’s effective tax rate for the nine months ended January 31, 2026 and 2025, consists of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zGsql4H9rDej" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_znpAIDSq4nSh" style="display: none">Schedule of reconciliation of income tax rate</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">Nine months ended January 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250501__20260131_zgEbSbxwxVM8" title="Statutory federal income tax rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240501__20250131_zIG9hgSSTDkk" title="Statutory federal income tax rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20250501__20260131_zdpnEwV3GEKd" title="Deferred tax asset">(86.4</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20240501__20250131_zhYe8fv4F0H5" title="Deferred tax asset">(34.2</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250501__20260131_zU0kFETLGdh6" title="Change in valuation allowance">86.4</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20240501__20250131_zIDuBZFTftli" title="Change in valuation allowance">34.2</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustment to current year taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_dp_c20250501__20260131_zW8gYdvhhEI" title="Adjustment to current year taxes">86.4</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_dp_c20240501__20250131_zcNx5bWHRjSg" title="Adjustment to current year taxes">34.2</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective Tax Rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250501__20260131_zDt0yZBxpXG1" title="Effective Tax Rate">107.4</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20240501__20250131_zSWcTrokQSl6" title="Effective Tax Rate">55.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">The effective tax rate differs from the statutory tax rate of 21% for the nine months ended January 31, 2026 and 2025, primarily due to the adjustment to current year taxes and valuation allowance on the deferred tax assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zLe0Ogjngzp" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zWWg4r5BRTee" style="display: none">Schedule of income tax provision</span></td><td> </td> <td colspan="2" id="xdx_49E_20250501__20260131_zdMsNDcSOGJ3" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20240501__20250131_zGOU51faGeka" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Nine Months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_zycSGFncpUYi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentFederalTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">138,711</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">70,738</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zQAhDm8xXd45" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_zKGyypE12jik" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zdVQUNlIAto9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,466</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zMOvzhpdNFHb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">168,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">73,204</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 138711 70738 0 0 29723 2466 0 0 168434 73204 98161 102611 4450 4450 <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zGsql4H9rDej" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_znpAIDSq4nSh" style="display: none">Schedule of reconciliation of income tax rate</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">Nine months ended January 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250501__20260131_zgEbSbxwxVM8" title="Statutory federal income tax rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240501__20250131_zIG9hgSSTDkk" title="Statutory federal income tax rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20250501__20260131_zdpnEwV3GEKd" title="Deferred tax asset">(86.4</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20240501__20250131_zhYe8fv4F0H5" title="Deferred tax asset">(34.2</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250501__20260131_zU0kFETLGdh6" title="Change in valuation allowance">86.4</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20240501__20250131_zIDuBZFTftli" title="Change in valuation allowance">34.2</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustment to current year taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_dp_c20250501__20260131_zW8gYdvhhEI" title="Adjustment to current year taxes">86.4</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_dp_c20240501__20250131_zcNx5bWHRjSg" title="Adjustment to current year taxes">34.2</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective Tax Rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250501__20260131_zDt0yZBxpXG1" title="Effective Tax Rate">107.4</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20240501__20250131_zSWcTrokQSl6" title="Effective Tax Rate">55.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0.210 0.210 -0.864 -0.342 0.864 0.342 0.864 0.342 1.074 0.552 <p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z27809s3pJM7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 7 — <i><span id="xdx_822_z16FcWZE0ne1">RELATED PARTY BALANCES AND TRANSACTIONS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nature of relationships with related parties</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: black 1pt solid; width: 45%; text-align: justify"><span style="font-size: 10pt">Name of related party</span></td> <td style="width: 1%; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; width: 54%; text-align: justify"><span style="font-size: 10pt">Relationship with the Company</span></td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Rose Kelly (“Ms. Kelly”)</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"><span style="font-size: 10pt">Chief Executive Officer and Director of the Company</span></td></tr> <tr style="vertical-align: top; background-color: White"> <td style="text-align: justify">Robert M. Kelly (Mr. Robert”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Family member of Ms. Kelly</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Steve Niu (“Mr. Niu”)</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"><span style="font-size: 10pt">Chief Financial Officer of the Company</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.05in 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240107__20240108__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zXW01Ym0I0Bc" title="Stock issued for services, shares">20,000</span> common stocks to the Chief Financial Officer - Steve Niu, at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the nine months ended January 31, 2026 and 2025, the Company recognized share-based compensation in the amount of $<span id="xdx_900_eus-gaap--ShareBasedCompensation_dxL_c20250501__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zADK1cYL3FNk" title="Share based compensation::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl0938">Nil</span></span> and $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20240501__20250131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zAVslwee6wme" title="Share based compensation">1,750</span>, respectively. As of January 31, 2026 and April 30, 2025, the Company’s common stock issuable under share-based compensation totaled $<span id="xdx_90D_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_ziDMnBaSdROi" title="Share based compensation total"><span id="xdx_902_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zl4X1ksPbt0h" title="Share based compensation total">3,000</span></span> for <span id="xdx_90B_ecustom--StockToBeIssuedShares_iI_c20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_z5bpeG6R0Yj3" title="Stock to be issued, shares"><span id="xdx_904_ecustom--StockToBeIssuedShares_iI_c20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zwW44vGQW878" title="Stock to be issued, shares">20,000</span></span> shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three and nine months ended January 31, 2026, Mr. Robert received compensation of $<span id="xdx_903_eus-gaap--NoninterestExpenseDirectorsFees_c20251101__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrRobertMember_z4QGUMvj9zp3" title="Director fees">6,000</span> and $<span id="xdx_906_eus-gaap--NoninterestExpenseDirectorsFees_c20250501__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrRobertMember_zFfUo2ry5fi3" title="Director fees">6,000</span> for his service.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three and nine months ended January 31, 2026, Ms. Kelly received compensation of $<span id="xdx_90E_eus-gaap--NoninterestExpenseDirectorsFees_c20251101__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsKellyMember_zYZ1XV4ks0l9" title="Director fees">15,521</span> and $<span id="xdx_904_eus-gaap--NoninterestExpenseDirectorsFees_c20250501__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsKellyMember_zBORYz3Iz377" title="Director fees">46,565</span> for her service.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the three and nine months ended January 31, 2026, Mr. Niu received compensation of $<span id="xdx_904_eus-gaap--NoninterestExpenseDirectorsFees_c20251101__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrNiuMember_zC2ISBNpc80i" title="Director fees">6,000</span> and $<span id="xdx_907_eus-gaap--NoninterestExpenseDirectorsFees_c20250501__20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrNiuMember_zCuzWgxVIjM7" title="Director fees">18,000</span> for his service.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> 20000 1750 3000 3000 20000 20000 6000 6000 15521 46565 6000 18000 <p id="xdx_800_eus-gaap--ConcentrationRiskDisclosureTextBlock_zBmzcISSj8O8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 8 — <i><span id="xdx_82A_zqiDXINrJO52">CONCENTRATIONS OF RISK</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt">The Company is exposed to the following concentrations of risk:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-size: 10pt">(a)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Cash</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company maintains cash with banks in the United States of America (“USA”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In the United States, the standard insurance amount is $<span id="xdx_901_eus-gaap--CashFDICInsuredAmount_iI_c20260131_zhUZeRAtOiY9" title="Standard insurance amount in FDIC">250,000</span> per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash. As of January 31, 2026 and April 30, 2025, $<span id="xdx_90B_eus-gaap--CashUninsuredAmount_iI_c20260131_zHvUxtWPaHKf" title="Cash uninsured amount">493,283</span> and $<span id="xdx_903_eus-gaap--CashUninsuredAmount_iI_c20250430_zNmxYyPgth14" title="Cash uninsured amount">301,267</span> of the Company’s cash held by financial institutions were uninsured, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-size: 10pt">(a)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Major customers</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2026, the individual customers who accounted for 10% of the Company’s revenue and its outstanding receivables balance at period-end rates, as presented as follows: </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zTiqxfhBFT9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zpVOZVIIa8Pg" style="display: none">Schedule of concentrations risk</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Three months ended<br/> January 31, 2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2026</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Percentage of <br/> revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Accounts <br/> receivable</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSXINuKMDZM5" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zqu7W5pRqIf8" title="Percentage of revenues">31.28</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zRfFSuy5t6v1" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zMg7fIq9OAIi" style="text-align: right" title="Revenues"><span style="font-size: 10pt">199,250</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zE06Bmuznuig" title="Percentage of revenues">28.08</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z890fBacJEn9" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">342,380</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zXXI47Cye0z9" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">104,250</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_ze7sM3s2jFwl" title="Percentage of revenues">14.69</span>%</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zAwkTjSj9LI3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">278,750</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zqjoXMmqv1Ug" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">525,500</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zsDFWtrArACi" title="Percentage of revenues">74.05</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zBIUhFDhWVV2" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">843,130</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Nine months ended<br/> January 31, 2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2026</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Percentage of <br/> revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Accounts <br/> receivable</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zRYMYPZJu7e9" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">352,050</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zru1dxINAHzi" title="Percentage of revenues">28.38</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zMQMm8ljskKb" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zu7LUdgkacMb" style="text-align: right" title="Revenues"><span style="font-size: 10pt">199,250</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z0GZbPJKh7E9" title="Percentage of revenues">16.06</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zlTBbeL0CIY5" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">342,380</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMTg5OaINCQh" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">142,517</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zHw9BjOWlEx4" title="Percentage of revenues">11.49</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zIrD3BPWVaod" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zi2mQ7Ae1eKa" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">693,817</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_z51Pe0bWUXNd" title="Percentage of revenues">55.92</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zIf9UmwKSYwb" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">564,380</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These customers are located in the United States of America and Hong Kong.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2025, the individual customers who accounted for 10% of the Company’s revenue and its outstanding receivables balance at period-end rates, as presented as follows:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Three months ended<br/> January 31, 2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Percentage of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">revenue</p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Accounts</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">receivable</p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zIfTN2cQBmK6" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">141,000</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z2r1Z0zfSO58" title="Percentage of revenues">45.73</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z0SMGwpL9ik5" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z9goHpSQGwG8" style="text-align: right" title="Revenues"><span style="font-size: 10pt">105,000</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z3Jlb9PXzi0a" title="Percentage of revenues">34.06</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z48ZDZrWseo7" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer E</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zTBIt8YgJD17" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">35,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zDr1MgRq3pAk" title="Percentage of revenues">11.46</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zvQdpMLuoST5" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zoOVz5qhSgm3" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">281,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zC4mhIFFiKYa" title="Percentage of revenues">91.25</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zlQ2lNJ8VrN1" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Nine months ended<br/> January 31, 2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Percentage of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">revenue</p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Accounts</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">receivable</p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNaCFiqgfHIa" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">200,773</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z61SrdqZZRbh" title="Percentage of revenues">28.32</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zax7aUVNfyGd" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zgxTCvXQ9Ypg" style="text-align: right" title="Revenues"><span style="font-size: 10pt">79,200</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zh5aYJL344jk" title="Percentage of revenues">11.17</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zqQBBWjl4A29" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">54,018</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMjBiysgHgV2" style="text-align: right" title="Revenues"><span style="font-size: 10pt">207,668</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zx9wqgzM605b" title="Percentage of revenues">29.29</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJi2RVvDta7b" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z09XTvGjtCVc" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">105,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_ztsJrHE5ULWc" title="Percentage of revenues">14.81</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zMePBSgSgwQ" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_z4oTh90apnT2" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">592,641</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_zKg6cSaWRj5b" title="Percentage of revenues">83.59</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_zRQM83dQZYG7" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">54,018</span></td> <td> </td></tr> </table> <p id="xdx_8A9_zZFWBs16VFTj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These customers are located in Hong Kong, China and the United States of America.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.5in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"><span style="font-size: 10pt">(b)</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Major vendors</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2026, there is one vendor who accounted for <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zV394rl5EN6a" title="Concentration risk, percentage">100</span>% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_z3eSV7mwtjhc" title="Concentration risk, percentage">100</span>% of the Company’s purchase cost amounting to $<span id="xdx_90E_eus-gaap--CostDirectMaterial_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zpFKoJln9Nvi" title="Total purchases">393,282</span> and $<span id="xdx_90D_eus-gaap--CostDirectMaterial_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zHAE0Iv8xZ37">594,712</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2025, there is one vendor who accounted for <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zgpYuK8ZU6Oi" title="Concentration risk, percentage">100</span>% and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zl5UyGYK1dIe" title="Concentration risk, percentage">100</span>% of the Company’s purchase cost amounting to $<span id="xdx_905_eus-gaap--CostDirectMaterial_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_z17OAEC6HJNk">119,006</span> and $<span id="xdx_90E_eus-gaap--CostDirectMaterial_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zdKtcTcAoOLl">290,594</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 250000 493283 301267 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zTiqxfhBFT9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zpVOZVIIa8Pg" style="display: none">Schedule of concentrations risk</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Three months ended<br/> January 31, 2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2026</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Percentage of <br/> revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Accounts <br/> receivable</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSXINuKMDZM5" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zqu7W5pRqIf8" title="Percentage of revenues">31.28</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zRfFSuy5t6v1" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zMg7fIq9OAIi" style="text-align: right" title="Revenues"><span style="font-size: 10pt">199,250</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zE06Bmuznuig" title="Percentage of revenues">28.08</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z890fBacJEn9" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">342,380</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zXXI47Cye0z9" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">104,250</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_ze7sM3s2jFwl" title="Percentage of revenues">14.69</span>%</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zAwkTjSj9LI3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">278,750</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zqjoXMmqv1Ug" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">525,500</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20251101__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zsDFWtrArACi" title="Percentage of revenues">74.05</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABDAndEMember_zBIUhFDhWVV2" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">843,130</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Nine months ended<br/> January 31, 2026</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2026</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Percentage of <br/> revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Accounts <br/> receivable</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zRYMYPZJu7e9" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">352,050</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zru1dxINAHzi" title="Percentage of revenues">28.38</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zMQMm8ljskKb" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">222,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zu7LUdgkacMb" style="text-align: right" title="Revenues"><span style="font-size: 10pt">199,250</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z0GZbPJKh7E9" title="Percentage of revenues">16.06</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zlTBbeL0CIY5" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">342,380</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMTg5OaINCQh" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">142,517</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zHw9BjOWlEx4" title="Percentage of revenues">11.49</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_d0_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zIrD3BPWVaod" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zi2mQ7Ae1eKa" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">693,817</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_z51Pe0bWUXNd" title="Percentage of revenues">55.92</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_c20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zIf9UmwKSYwb" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">564,380</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These customers are located in the United States of America and Hong Kong.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three and nine months ended January 31, 2025, the individual customers who accounted for 10% of the Company’s revenue and its outstanding receivables balance at period-end rates, as presented as follows:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Three months ended<br/> January 31, 2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Percentage of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">revenue</p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Accounts</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">receivable</p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zIfTN2cQBmK6" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">141,000</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z2r1Z0zfSO58" title="Percentage of revenues">45.73</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_z0SMGwpL9ik5" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z9goHpSQGwG8" style="text-align: right" title="Revenues"><span style="font-size: 10pt">105,000</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z3Jlb9PXzi0a" title="Percentage of revenues">34.06</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z48ZDZrWseo7" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer E</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zTBIt8YgJD17" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">35,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zDr1MgRq3pAk" title="Percentage of revenues">11.46</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zvQdpMLuoST5" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zoOVz5qhSgm3" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">281,318</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20241101__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zC4mhIFFiKYa" title="Percentage of revenues">91.25</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCDAndEMember_zlQ2lNJ8VrN1" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Nine months ended<br/> January 31, 2025</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">As of<br/> January 31, 2025</span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><span style="font-size: 10pt">Customer</span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt">Revenue</span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Percentage of</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">revenue</p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Accounts</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">receivable</p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify"><span style="font-size: 10pt">Customer A</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNaCFiqgfHIa" style="width: 13%; text-align: right" title="Revenues"><span style="font-size: 10pt">200,773</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z61SrdqZZRbh" title="Percentage of revenues">28.32</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zax7aUVNfyGd" style="width: 13%; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer B</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zgxTCvXQ9Ypg" style="text-align: right" title="Revenues"><span style="font-size: 10pt">79,200</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zh5aYJL344jk" title="Percentage of revenues">11.17</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zqQBBWjl4A29" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">54,018</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Customer C</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMjBiysgHgV2" style="text-align: right" title="Revenues"><span style="font-size: 10pt">207,668</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zx9wqgzM605b" title="Percentage of revenues">29.29</span>%</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJi2RVvDta7b" style="text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Customer D</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z09XTvGjtCVc" style="border-bottom: black 1pt solid; text-align: right" title="Revenues"><span style="font-size: 10pt">105,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_ztsJrHE5ULWc" title="Percentage of revenues">14.81</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_d0_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zMePBSgSgwQ" style="border-bottom: black 1pt solid; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_z4oTh90apnT2" style="border-bottom: black 2.25pt double; text-align: right" title="Revenues"><span style="font-size: 10pt">592,641</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_zKg6cSaWRj5b" title="Percentage of revenues">83.59</span>%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_c20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABCAndDMember_zRQM83dQZYG7" style="border-bottom: black 2.25pt double; text-align: right" title="Accounts receivable"><span style="font-size: 10pt">54,018</span></td> <td> </td></tr> </table> 222000 0.3128 222000 199250 0.2808 342380 104250 0.1469 278750 525500 0.7405 843130 352050 0.2838 222000 199250 0.1606 342380 142517 0.1149 0 693817 0.5592 564380 141000 0.4573 0 105000 0.3406 0 35318 0.1146 0 281318 0.9125 0 200773 0.2832 0 79200 0.1117 54018 207668 0.2929 0 105000 0.1481 0 592641 0.8359 54018 1 1 393282 594712 1 1 119006 290594 <p id="xdx_801_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zHMOIt2Lec4f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 9<span style="font-family: Times New Roman, Times, Serif"><i> —</i></span><i> <span id="xdx_82E_znTfXPwnIlAb">COMMITMENTS AND CONTINGENCIES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of January 31, 2026, the Company has no commitments or contingencies.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_ztX7w9OKzuMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 10<span style="font-family: Times New Roman, Times, Serif"><i> —</i></span><i> <span id="xdx_82B_z8Dy92vtOecj">SUBSEQUENT EVENTS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.15pt; text-align: justify; text-indent: -2.15pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the unaudited condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after January 31, 2026, up to the date that the unaudited condensed consolidated financial statements were available to be issued.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2026, the Company established VitaNova Global Foods Corporation as a wholly owned subsidiary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> false false false false The share amounts are presented on a retroactive basis, giving effect to 1-for-3 reverse split. (refer Note 1) The share amounts are presented on a retroactive basis, giving effect to 1-for-3 reverse split. (refer Note 1)