v3.26.1
INCOME TAX EXPENSE (Tables)
12 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax provision
        
   Years ended April 30, 
   2026   2025 
         
Federal          
Current  $5,382   $310,699 
Deferred   (12,887)    
           
State          
Current   54,091    42,859 
Deferred   (3,151)    
           
Income tax provision  $43,885   $353,558 
Schedule of deferred tax assets
        
   As of April 30, 
   2026   2025 
         
Deferred tax assets:          
Net operating loss  $   $102,611 
Bad debt expense   16,038     
Total deferred tax assets   16,038    102,611 
           
Less: valuation allowance       (102,611)
Deferred tax assets, net  $16,038   $ 
Schedule of reconciliation of income tax rate
                       
  Years ended April 30, 
    2026   2025 
Statutory federal income tax rate   $ 1,382    21.0%   $ 252,904     21.0% 
State statutory income tax rate, net of effect of state income tax deductible to federal income tax     38,866    590.6%          
Deferred tax asset             (112,611 )   (9.3%)
Change in valuation allowance             112,611     9.3% 
Permanent difference     3,637    55.3%          
Adjustment to current year taxes             100,654     8.3% 
Effective income tax rate   $ 43,885    666.9%   $ 353,558     29.3%