v3.26.1
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Jan. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives The estimated useful lives by asset classification are generally as follows:
   Estimated
Useful Life		 
Furniture and fixtures  3 – 7 years 
Office equipment  3 – 5 years 
Schedule of Disaggregated Revenue from Continuing Operations

The following table provides information about disaggregated revenue from continuing operations by product or service type:

 

   For the three months ended
January 31		 
   2026   2025 
   (unaudited)   (unaudited) 
         
Revenue from food and beverage sales  $340,192   $579,960 
Revenue from consulting services   43,749    43,749 
Revenue from recyclable e-waste materials sales   1,000,000    
-
 
Total revenues  $1,383,941   $623,709 

 

   For the nine months ended
January 31		 
   2026   2025 
   (unaudited)   (unaudited) 
         
Revenue from food and beverage sales  $340,192   $624,846 
Revenue from consulting services   128,749    135,737 
Revenue from recyclable e-waste materials sales   1,000,000    
-
 
Total revenues  $1,468,941   $760,583 
Schedule of Disaggregated Revenue from Continuing Operations

The following tables present summary information by segment for the three months ended January 31, 2026 and 2025, respectively:

 

   For the three months ended January 31, 2026
(unaudited)		 
   Sale of
food and
 beverage		   Consulting
services		   Sale of
e-waste
materials		   Total 
Sales  $340,192   $43,749   $1,000,000   $1,383,941 
Cost of sales   270,666    58,746    970,874    1,300,286 
Operating expenses   146,649    55,500    433,113    635,262 
Loss from operations   (77,123)   (70,497)   (403,987)   (551,607)
Other income (expense), net   22,720    (7,231)   
-
    15,489 
Income tax provision   (5,674)   1,036    (7,580)   (12,218)
Net loss  $(60,077)  $(76,692)  $(411,567)  $(548,336)
                     
Capital expenditure  $
-
   $
-
   $
-
   $
-
 

 

   For the three months ended January 31, 2025
(unaudited)		 
   Sale of
food and
beverage		   Consulting
services		   Total 
Sales  $579,960   $43,749   $623,709 
Cost of sales   328,182    50,899    379,081 
Operating expense   131,893    28,652    160,545 
Income (loss) from operations   119,885    (35,802)   84,083 
Other expense, net   (1,876)   (407)   (2,283)
Income tax provision   (2,820)   1,246    (1,574)
Net income (loss)  $115,189   $(34,963)  $80,226 
                
Capital expenditure  $
-
   $
-
   $
-
 

The following tables present summary information by segment for the nine months ended January 31, 2026 and 2025, respectively:

 

   For the nine months ended January 31, 2026
(unaudited)		 
   Sale of
food and
 beverage		   Consulting
services		   Sale of
e-waste
materials		   Total 
Sales  $340,192   $128,749   $1,000,000   $1,468,941 
Cost of sales   270,666    58,798    970,874    1,300,338 
Operating expenses   2,862,498    406,630    433,113    3,702,241 
Loss from operations   (2,792,972)   (336,679)   (403,987)   (3,533,638)
Other income, net   22,720    8,599    
-
    31,319 
Income tax provision   (5,674)   (2,147)   (7,580)   (15,401)
Net loss  $(2,775,926)  $(330,227)  $(411,567)  $(3,517,720)
                     
Capital expenditure  $
-
   $
-
   $
-
   $
-
 
Total reportable assets  $1,701,082   $1,032,487   $29,086   $2,762,655 

 

   For the nine months ended January 31, 2025
(unaudited)		 
   Sale of
food and
beverage		   Consulting
services		   Total 
Revenues, net  $624,846   $135,737   $760,583 
Cost of revenues   351,915    76,447    428,362 
Operating expenses   739,530    289,382    1,028,912 
Loss from operations   (466,599)   (230,092)   (696,691)
Other expenses, net   (1,876)   (407)   (2,283)
Income tax expense   (3,835)   (833)   (4,668)
Net loss  $(472,310)  $(231,332)  $(703,642)
Capital expenditure  $
—
   $
—
   $
—
 
Total reportable assets  $1,536,226   $
—
   $1,536,226 
Schedule of Basic and Diluted Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per share for the three months ended January 31, 2026 and 2025:

 

   For the three months ended
January 31,
(unaudited)		 
   2026   2025 
Net (loss) income attributable to the Company from continuing operations  $(548,336)  $80,226 
Net  loss attributable to the Company from discontinued operations   
-
    (56,808)
Weighted average common stock outstanding - basic   20,194,804    15,004,004 
Weighted average common stock outstanding - diluted   20,194,804*   15,004,004 
Net (loss) income per share of common stock from continuing operations - basic  $(0.03)  $0.00 
Net loss per share of common stock from discontinued operations - basic  $
-
   $(0.00)
Net (loss) income per share of common stock from continuing operations - diluted  $(0.03)  $0.00 
Net loss per share of common stock from discontinued operations - diluted  $
-
   $(0.00)

The following table sets forth the computation of basic and diluted net loss per share for the nine months ended January 31, 2026 and 2025:

 

   For the nine months ended
January 31,
(unaudited)		 
   2026   2025 
Net loss attributable to the Company from continuing operations  $(3,517,720)  $(703,642)
Net  (loss) income attributable to the Company from discontinued operations   (646,656)   284,160 
Weighted average common stock outstanding - basic   18,146,456    15,004,004 
Weighted average common stock outstanding - diluted   18,146,456*   15,004,004 
Net loss per share of common stock from continuing operations - basic  $(0.19)  $(0.05)
Net  (loss) income per share of common stock from discontinued operations - basic  $(0.04)  $0.02 
Net loss per share of common stock from continuing operations - diluted  $(0.19)  $(0.05)
Net loss per share of common stock from discontinued operations -diluted  $(0.04)  $0.02 

 

* Loss per share for basic and diluted weighted average shares outstanding are the same due to anti-dilutive effect resulting from the net loss for the three and nine months ended January 31, 2026.  There were no diluted shares outstanding for the three and nine months ended January 31, 2026.