v3.26.1
Lease
9 Months Ended
Jan. 31, 2026
Lease [Abstract]  
LEASE

NOTE 10 — LEASE

 

Operating lease

   

On January 19, 2024, FuAn entered into a sublease agreement with the landlord to lease an office in Irvine, California with a lease term of 27 months. The lease commenced on February 1, 2024, and will expire on April 30, 2026. The monthly rental payment is $3,825 for the period from February 1, 2024 to January 31, 2025, $3,978 for the period from February 1, 2025 to January 31, 2026, and $4,137 for the period from February 1, 2026 to April 30, 2026.

 

Total lease expenses from continuing operations amounted to $11,783 and $11,783 for the three months ended January 31, 2026 and 2025, respectively. Total lease expenses from continuing operations amounted to $35,349 and $35,349 for the nine months ended January 31, 2026 and 2025, respectively. Total lease expenses from discontinued operations amounted to $292,009 and $292,009 for the three months ended January 31, 2026 and 2025, respectively. Total lease expenses from discontinued operations amounted to $876,027 and $876,027 for the nine months ended January 31, 2026 and 2025, respectively. The Company’s ROU assets and lease liabilities are recognized using an effective interest rate of 10.50%, which was determined using the Company’s incremental borrowing rate.

 

As of January 31, 2026 and April 30, 2025, the average remaining term of the lease is 0.25 years and 1.0 years, respectively.

The Company’s operating ROU assets and lease liabilities were as follows:

 

   January 31,
2026
(unaudited)
   April 30,
2025
 
Operating ROU:        
Operating lease right-of-use assets  $94,441    94,441 
Less: accumulated amortization of ROU assets   (82,862)   (49,845)
ROU assets, net  $11,579   $44,596 
           
Operating lease liabilities:          
Operating lease liabilities, current  $12,207   $45,677 
Operating lease liabilities, non-current   
-
    
-
 
Total lease liabilities  $12,207   $45,677 

  

As of January 31, 2026, future maturity of the Company’s operating lease liabilities is as follows:

 

Years Ending January 31,  Operating 
lease
liabilities
 
2027  $12,411 
Total lease payments   12,411 
Less: imputed interest   (204)
Total lease liabilities  $12,207