v3.26.1
Accrued Expenses and Other Current Liabilities
9 Months Ended
Jan. 31, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 9 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consisted of the following:

 

   January 31,
2026
(unaudited)
   April 30,
2025
 
Payroll and payroll tax payable  $1,899   $2,008 
Sales tax payable   
-
    372 
Credit card payable   369    3,700 
Professional fee payable   245,040    
-
 
Total  $247,308   $6,080 

 

As of January 31, 2026, professional fees payable primarily consisted of outstanding legal fees related to SEC filing compliance services provided by the Company’s SEC counsel, as well as fees for legal services associated with acquisitions and discontinued operations, audit fees for potential acquisitions, and Nasdaq listing fees.