| Schedule of reconciliation of the disaggregated revenues |
| Schedule of reconciliation of the disaggregated revenues | |
| | | |
| | | |
| | | |
| | |
| | |
Years ended April 30, 2026 | |
| | |
Healthy Food Products | | |
Dietary Supplement | | |
Other | | |
Total | |
| Revenue from external customers: | |
| | | |
| | | |
| | | |
| | |
| Consulting service income | |
$ | – | | |
$ | – | | |
$ | 15,000 | | |
$ | 15,000 | |
| Sale of dietary supplement products | |
| – | | |
| 1,947,620 | | |
| – | | |
| 1,947,620 | |
| Sale of healthy food products | |
| 1,062,918 | | |
| – | | |
| – | | |
| 1,062,918 | |
| Total revenue | |
| 1,062,918 | | |
| 1,947,620 | | |
| 15,000 | | |
| 3,025,538 | |
| | |
| | | |
| | | |
| | | |
| | |
| Cost of revenue: | |
| | | |
| | | |
| | | |
| | |
| Consulting service income | |
| – | | |
| – | | |
| – | | |
| – | |
| Sale of dietary supplement products | |
| | | |
| (1,147,934 | ) | |
| – | | |
| (1,147,934 | ) |
| Sale of healthy food products | |
| (967,015 | ) | |
| – | | |
| – | | |
| (967,015 | ) |
| Total cost of revenue | |
| (967,015 | ) | |
| (1,147,934 | ) | |
| – | | |
| (2,114,949 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Gross profit | |
| 95,903 | | |
| 799,686 | | |
| 15,000 | | |
| 910,589 | |
| | |
| | | |
| | | |
| | | |
| | |
| Operating Expenses: | |
| | | |
| | | |
| | | |
| | |
| Sales and distribution expenses | |
| – | | |
| (2,900 | ) | |
| – | | |
| (2,900 | ) |
| Personal and benefit costs | |
| (43,591 | ) | |
| (126,702 | ) | |
| – | | |
| (170,293 | ) |
| General and administrative | |
| (231,778 | ) | |
| (502,017 | ) | |
| – | | |
| (733,795 | ) |
| Total operating expenses | |
| (275,369 | ) | |
| (631,619 | ) | |
| – | | |
| (906,988 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Segment income (loss) | |
$ | (179,466 | ) | |
$ | 168,067 | | |
$ | 15,000 | | |
$ | 3,601 | |
| | |
For the Year ended April 30, 2025 | |
| | |
Dietary
Supplement Segment | | |
Consulting Service
Segment | | |
Total | |
| Revenue from external customers: | |
| | | |
| | | |
| | |
| Consulting service income | |
$ | – | | |
$ | 10,838 | | |
$ | 10,838 | |
| Sale of dietary supplement products | |
| 2,651,267 | | |
| – | | |
| 2,651,267 | |
| Total revenue | |
| 2,651,267 | | |
| 10,838 | | |
| 2,662,105 | |
| | |
| | | |
| | | |
| | |
| Cost of revenue: | |
| | | |
| | | |
| | |
| Consulting service income | |
| – | | |
| – | | |
| – | |
| Sale of dietary supplement products | |
| (1,086,395 | ) | |
| – | | |
| (1,086,395 | ) |
| Total cost of revenue | |
| (1,086,395 | ) | |
| – | | |
| (1,086,395 | ) |
| | |
| | | |
| | | |
| | |
| Gross profit | |
| 1,564,872 | | |
| 10,838 | | |
| 1,575,710 | |
| | |
| | | |
| | | |
| | |
| Operating expenses: | |
| | | |
| | | |
| | |
| Selling and distribution | |
| (7,666 | ) | |
| – | | |
| (7,666 | ) |
| Personal and benefit costs | |
| (57,065 | ) | |
| (144,543 | ) | |
| (201,608 | ) |
| General and administrative | |
| (21,111 | ) | |
| (137,011 | ) | |
| (158,122 | ) |
| Total operating expenses | |
| (85,842 | ) | |
| (281,554 | ) | |
| (367,396 | ) |
| | |
| | | |
| | | |
| | |
| Segment income (loss) | |
$ | 1,479,030 | | |
$ | (270,716 | ) | |
$ | 1,208,314 | |
|