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10-K true 2026-04-30 --04-30 false 333-218733 VITANOVA LIFE SCIENCES CORPORATION NV 35-2583762 39 E Broadway Suite 603 New York NY 10002 516 886-8888 No No Yes Yes Non-accelerated Filer true false false false false 24121860 8337454 RISK<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250501__20260430_zAyjbJFFnkd1">We rely extensively on information technology systems, cloud-based platforms, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250501__20260430_zWjhDEeawZ65">third-party service providers to support our Direct-to-Consumer (“D2C”) sales model, including our e-commerce platform, order processing, online payment systems, marketing channels, and customer-relationship databases. These systems are vulnerable to cybersecurity threats such as malware, ransomware, phishing attacks, credential theft, denial-of-service attacks, and other forms of unauthorized access. As a smaller reporting company, we have limited financial and personnel resources dedicated to information security. We do not maintain an in-house cybersecurity team and instead rely on external vendors for many aspects of data protection and threat monitoring. A major cybersecurity incident could materially and adversely affect our business, results of operations, and financial condition. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250501__20260430_zUDNq7mNBDKj">Our board of directors (the “Board” or “Board of Directors”) oversees cybersecurity risks as part of its general risk-management framework; however, our governance, reporting, and oversight processes continue to develop. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250501__20260430_zIVBGaQsKQvc">Because of our size and limited internal resources, the Board relies on management and external service providers for technical expertise. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250501__20260430_zEaOgWxFuhf4">As of the date of this Annual Report, we are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250501__20260430_zKLoW3l11Jih">not aware of cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, there can be no assurance that a material cybersecurity incident will not occur in the future. true true Our board of directors (the “Board” or “Board of Directors”) oversees cybersecurity risks as part of its general risk-management framework; however, our governance, reporting, and oversight processes continue to develop. Because of our size and limited internal resources, the Board relies on management and external service providers for technical expertise. As of the date of this Annual Report, we are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250501__20260430_zKLoW3l11Jih">not aware of cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. false 2485 Simon & Edward, LLP Los Angeles County, California

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NOTE 1 — ORGANIZATION AND NATURE OF BUSINESS VitaNova Life Sciences Corporation (“the Company”) was incorporated on January 25, 2017 under the laws of the State of Nevada, United States of America, formerly known as Soldino Group Corp. On October 7, 2025, the Company changed the name of the Company to VitaNova Life Sciences Corporation (the “Name Change”) effective on January 9, 2026. In connection with the Name Change, the ticker symbol of the Company’s common stock changed to “VNOV” (the “VNOV”). The Company provides dietary supplement and food products to domestic and international customers, and occasionally provides consulting advisory services in management, business, accounting and finance services. On June 6, 2023, the Company’s major shareholder and director, Barry Sytner entered into a securities purchase agreement (the “Securities Purchase Agreement”) with Xianchang Ma (“Mr. Ma”), pursuant to which Barry Sytner sold 5,066,250 shares of common stock of the Company to Mr. Ma, constituting approximately 86.3% of the issued and outstanding shares of the Company as of May 2, 2023, for a total consideration of $470,562, derived from the purchaser’s personal funds. The Securities Purchase Agreement was closed on June 14, 2023. Following the closing of the securities purchase transaction, Mr. Ma acquired a beneficial interest in 5,066,250 shares of common stock of the Company constituting approximately 86.3% of the issued and outstanding shares of the Company as of May 2, 2023 and constituting a change of control of the Company. On September 12, 2023, Ms. Caihong Qu, Mr. Xianchang Ma’s sole heir, was inherited and allocated 5,066,250 shares of the Company’s common stock at a consideration of nil through operation of law. Upon completion of this transfer, Ms. Qu possessed 5,066,250 shares of common stock of the Company constituting approximately 86.3% of the issued and outstanding shares of the Company as of September 12, 2023, which constituted another change of control of the Company at that time. On November 9, 2023, the Company founded Nutripeak Trading Corporation (“NTC”), a wholly owned subsidiary incorporated in Nevada. NTC was established with the purpose of marketing and supplying dietary supplement products. On March 6, 2026, the Company established VitaNova Global Foods Corporation (“VGFC”) as a wholly owned subsidiary incorporated in Nevada. VGFC was established with the purpose of marketing and supplying healthy food products. The details of the Company’s subsidiary are described below: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z6QQV3JyLYwk" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td>Schedule of details of company subsidiary</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 30%">Name</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%"> Place of incorporation and kind of legal entity</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%"> Principal activities and place of operation</td> <td style="padding-bottom: 1pt; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%"> Effective interest Held</td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td><span id="xdx_90A_ecustom--SubsidiaryName_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zuBXyg2MwKSf" title="Name of subsidiaries">NutriPeak Trading Corporation (“NTC”)</td> <td> </td> <td><span id="xdx_90E_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zcP9QHrExo23" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_901_ecustom--PrincipalActivity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zsVKmV8zcRMj" title="Principal activities and place of operation">Marketing and supplying dietary supplement products</td> <td> </td> <td><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zqW1xGg3rWm1" title="Effective interest held">100%</td></tr> <tr style="vertical-align: top; background-color: White"> <td><span id="xdx_901_ecustom--SubsidiaryName_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_zeV4WNdKvtI1" title="Name of subsidiaries">VitaNova Global Foods Corporation (“VGFC”)</td> <td> </td> <td><span id="xdx_90E_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_ztDREvnjzTKc" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_901_ecustom--PrincipalActivity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_z2oxLoIBaLmb" title="Principal activities and place of operation">Marketing and supplying healthy food products</td> <td> </td> <td><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_zJnkcF5Xxp16" title="Effective interest held">100%</td></tr> </table> VNOV and its subsidiaries are hereinafter referred to as the “Company”. On January 27, 2026, the Company's 1-for-3 reverse stock split of its common stock became effective, pursuant to which each holder of common stock received one share for every three shares held. The accompanying consolidated financial statements were retroactively reflected this reverse stock split for the periods presented.

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z6QQV3JyLYwk" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td>Schedule of details of company subsidiary</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 30%">Name</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%"> Place of incorporation and kind of legal entity</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 29%"> Principal activities and place of operation</td> <td style="padding-bottom: 1pt; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%"> Effective interest Held</td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td><span id="xdx_90A_ecustom--SubsidiaryName_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zuBXyg2MwKSf" title="Name of subsidiaries">NutriPeak Trading Corporation (“NTC”)</td> <td> </td> <td><span id="xdx_90E_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zcP9QHrExo23" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_901_ecustom--PrincipalActivity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zsVKmV8zcRMj" title="Principal activities and place of operation">Marketing and supplying dietary supplement products</td> <td> </td> <td><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zqW1xGg3rWm1" title="Effective interest held">100%</td></tr> <tr style="vertical-align: top; background-color: White"> <td><span id="xdx_901_ecustom--SubsidiaryName_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_zeV4WNdKvtI1" title="Name of subsidiaries">VitaNova Global Foods Corporation (“VGFC”)</td> <td> </td> <td><span id="xdx_90E_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_ztDREvnjzTKc" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_901_ecustom--PrincipalActivity_c20250501__20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_z2oxLoIBaLmb" title="Principal activities and place of operation">Marketing and supplying healthy food products</td> <td> </td> <td><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--VitaNovaGlobalFoodsCorporationMember_zJnkcF5Xxp16" title="Effective interest held">100%</td></tr> </table>

NutriPeak Trading Corporation (“NTC”) State of Nevada, United States of America, Corporation Marketing and supplying dietary supplement products

VitaNova Global Foods Corporation (“VGFC”) State of Nevada, United States of America, Corporation Marketing and supplying healthy food products

1-for-3 reverse stock split

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The financial statements are presented in US dollars, which is the Company’s functional currency. Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. Use of Estimates and Assumptions The preparation of the Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. These estimates and judgments include, but are not limited to, revenue recognition, allowance for credit losses, inventory impairment allowance, and deferred taxes. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Although actual amounts may differ from the estimated amounts, such differences are not likely to be material. Cash Cash is carried at cost and represents cash on hand and demand deposits placed with banks or other financial institutions. Credit Losses On May 1, 2024, the Company adopted ASU 2016-13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments(ASC 326). This standard replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. CECL requires an estimate of credit losses for the remaining estimated life of the financial asset using historical experience, creditworthiness of customers and debtors, current economic conditions, and reasonable and supportable forecasts and generally applies to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities, and some off-balance sheet credit exposures such as unfunded commitments to extend credit. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for credit losses. In addition, CECL made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities if management does not intend to sell and does not believe that it is more likely than not they will be required to sell. There was no material transition adjustment upon adoption of CECL. The Company’s accounts receivables, advance to venders and other current assets in the balance sheet are within the scope of Accounting Standards Codification (“ASC”) Topic 326. Accounts Receivable, Net Accounts receivable arises from the sale of products on trade credit terms and are presented net of allowance for credit losses. The allowance for credit losses is based on management’s assessment of the collectability of outstanding accounts receivable, including consideration of historical collection experience, current economic conditions, and specific customer circumstances. The Company periodically evaluates the collectability of its accounts receivable and records an allowance when credit losses are expected. All provisions for the allowance for credit losses are included as a component of general and administrative expenses in the accompanying consolidated statements of income. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified. Delinquent account balances are written-off against the allowance for credit losses after management has determined that the likelihood of collection is not probable. Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. Additionally, the Company ships products only when collection of payment is considered probable. At April 30, 2026 and 2025, the allowance for credit losses was $61,366 and $0, respectively. Inventories Inventories primarily consist of finished dietary supplement products which are stated at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out method and includes all costs to acquire and other costs to bring the inventories to their present location and condition. The Company takes ownership, risks, and rewards of the products purchased. Inventories are written down to estimated net realizable value, which could be impacted by certain factors including historical usage, expected demand, anticipated sales price, new product development schedules, product obsolescence, and other factors. The Company continuously evaluates the recoverability of the Company’s inventories, and inventory provisions are recorded in the consolidated statements of operations and comprehensive income. The Company did not record write-down of potentially obsolete or slow-moving inventories or lower of cost or market adjustment for the years ended April 30, 2026 and 2025. Segment Reporting Financial Accounting Standards Board (“FASB”) ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the method a company’s management organizes segments within the company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure, or any other manners in which management disaggregates a company. The Company’s management has determined that the Company’s current operations constitute two reportable segments in accordance with ASC 280: 1) sale and distribution of dietary supplement segment, and 2) wholesale and trading of food products segment. All of the Company’s operations and assets are located in the United States. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606 when control of goods transfers to customers in an amount that reflects the consideration expected to be received. The Company applies the five-step model prescribed by ASC 606, which requires the Company to: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when, or as, the performance obligations are satisfied. Currently, the Company operates in two business segments sale and distribution of dietary supplement and wholesale and trading of food products segment. Each segment has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of the Company’s dietary supplement and food products when control of the products is transferred to the customer, which is at a point in time. The Company fulfills its obligation to deliver when the products are available to the customer at the Company’s premises or at the designated place, i.e. the warehouse, at which point title and risk of loss pass to the customer. Customers are responsible for all transportation costs, risk of loss, and any other costs from that point onward. Disaggregation of Revenue The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--DisaggregationOfRevenueTableTextBlock_zrHGGJGD0p7c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Other</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrji5o5teRW" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zl7zUwABdxUf" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales of dietary supplement</td><td> </td> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_za2f49AQUVQd" style="text-align: right" title="Disaggregated revenue from customers">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zS10zeKbwtB" style="text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Sales of food products</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zYNYM71yAiw" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5L7bydE8m97" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430_ziSxoH5HHVVh" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">3,025,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430_zidUgnE1YTj8" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Cost of Revenues Cost of revenues, which are directly attributable to the sale of dietary supplement products and healthy food products, primarily consists of purchase costs of merchandizes and food. Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Under the provisions of FASB ASC Topic 740, when tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the years ended April 30, 2026 and 2025. The Company and its subsidiary are subject to local and various foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions. Earnings per Share (EPS) The Company calculates loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic EPS is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similar to basic net income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if all the potential common shares pertaining to warrants, stock options, and similar instruments had been issued and if the additional common shares were dilutive. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method for the outstanding unvested restricted stock, options and warrants, and the if-converted method for the outstanding convertible instruments. Under the treasury stock method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later) and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Under the if-converted method, outstanding convertible instruments are assumed to be converted into common stock at the beginning of the period (or at the time of issuance, if later). Potential common stock that has an anti-dilutive effect (i.e., those that increase income per common stock or decrease loss per common stock) are excluded from the calculation of diluted loss per share. For the years ended April 30, 2026 and 2025, the Company had no dilutive shares. Stock Based Compensation Pursuant to ASU 2018-07, the Company follows ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards (employee or non-employee), are measured at grant-date fair value of the equity instruments that an entity is obligated to issue. Restricted stock units are valued using the market price of the Company’s common shares on the date of grant. Related Parties Parties, which can be a corporation or individual, are considered to be related if the entities have the ability, directly or indirectly, to control the other party or exercise significant influence over the party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 3%; text-align: justify">·</td> <td style="width: 95%; text-align: justify">Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 2: Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 3: Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.</td></tr> </table> The carrying value of cash, amount due to a related party and other current assets approximates its fair value due to their short-term nature of these financial instruments. Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU No. 2023-06, “Disclosure Improvements — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” The ASU amends the disclosure or presentation requirements related to various subtopics in the FASB ASC. The ASU was issued in response to the SEC’s August 2018 final amendments in Release No. 33-10532, Disclosure Update and Simplification that updated and simplified disclosure requirements that the SEC believed were duplicative, overlapping, or outdated. The guidance in ASU 2023-06 is intended to align GAAP requirements with those of the SEC and to facilitate the application of GAAP for all entities. The amendments introduced by ASU 2023-06 are effective if the SEC removes the related disclosure or presentation requirement from its existing regulations by June 30, 2027. If, by June 30, 2027, the SEC has not removed the applicable requirements from its existing regulations, the pending content of the associated amendment will be removed from the ASC and will not become effective for any entities. Early adoption is permitted. The adoption of ASU 2023-06 is not expected to have a material impact on the Company’s consolidated financial statements or related disclosures. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), which requires the disaggregation of certain expense captions into specified categories in disclosures within the notes to the consolidated financial statements to provide enhanced transparency into the expense captions presented on the face of the statement of income and comprehensive income. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, with early adoption permitted, and may be applied either prospectively or retrospectively to financial statements issued for reporting periods after the effective date of ASU 2024-03 or retrospectively to any or all prior periods presented in the financial statements. On January 6, 2025, FASB issued ASU 2025-01 that clarifies for non-calendar year-end entities the interim effective date of Accounting Standards Update No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. Public business entities are required to adopt the guidance in Update 2024-03 in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact that the adoption of ASU 2024-03 will have on its related disclosures. In May 2025, the FASB issued ASU 2025-04, Compensation - Stock Compensation (Topic 18) and Revenue from contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer. The amendments provide guidance on identifying the accounting acquirer in transactions involving a variable interest entity. The amendments clarify the accounting for share-based consideration payable to a customer under Topic 718 and Topic 606. The amendments are effective for annual reporting periods, including interim reporting period within those annual periods, beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact of this amendment and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations, or cash flows. The Company’s management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The financial statements are presented in US dollars, which is the Company’s functional currency.

Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.

Use of Estimates and Assumptions The preparation of the Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. These estimates and judgments include, but are not limited to, revenue recognition, allowance for credit losses, inventory impairment allowance, and deferred taxes. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Although actual amounts may differ from the estimated amounts, such differences are not likely to be material.

Cash Cash is carried at cost and represents cash on hand and demand deposits placed with banks or other financial institutions.

Credit Losses On May 1, 2024, the Company adopted ASU 2016-13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments(ASC 326). This standard replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. CECL requires an estimate of credit losses for the remaining estimated life of the financial asset using historical experience, creditworthiness of customers and debtors, current economic conditions, and reasonable and supportable forecasts and generally applies to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities, and some off-balance sheet credit exposures such as unfunded commitments to extend credit. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for credit losses. In addition, CECL made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities if management does not intend to sell and does not believe that it is more likely than not they will be required to sell. There was no material transition adjustment upon adoption of CECL. The Company’s accounts receivables, advance to venders and other current assets in the balance sheet are within the scope of Accounting Standards Codification (“ASC”) Topic 326.

Accounts Receivable, Net Accounts receivable arises from the sale of products on trade credit terms and are presented net of allowance for credit losses. The allowance for credit losses is based on management’s assessment of the collectability of outstanding accounts receivable, including consideration of historical collection experience, current economic conditions, and specific customer circumstances. The Company periodically evaluates the collectability of its accounts receivable and records an allowance when credit losses are expected. All provisions for the allowance for credit losses are included as a component of general and administrative expenses in the accompanying consolidated statements of income. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified. Delinquent account balances are written-off against the allowance for credit losses after management has determined that the likelihood of collection is not probable. Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. Additionally, the Company ships products only when collection of payment is considered probable. At April 30, 2026 and 2025, the allowance for credit losses was $61,366 and $0, respectively.

61366

Inventories Inventories primarily consist of finished dietary supplement products which are stated at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out method and includes all costs to acquire and other costs to bring the inventories to their present location and condition. The Company takes ownership, risks, and rewards of the products purchased. Inventories are written down to estimated net realizable value, which could be impacted by certain factors including historical usage, expected demand, anticipated sales price, new product development schedules, product obsolescence, and other factors. The Company continuously evaluates the recoverability of the Company’s inventories, and inventory provisions are recorded in the consolidated statements of operations and comprehensive income. The Company did not record write-down of potentially obsolete or slow-moving inventories or lower of cost or market adjustment for the years ended April 30, 2026 and 2025.

Segment Reporting Financial Accounting Standards Board (“FASB”) ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the method a company’s management organizes segments within the company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure, or any other manners in which management disaggregates a company. The Company’s management has determined that the Company’s current operations constitute two reportable segments in accordance with ASC 280: 1) sale and distribution of dietary supplement segment, and 2) wholesale and trading of food products segment. All of the Company’s operations and assets are located in the United States.

Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606 when control of goods transfers to customers in an amount that reflects the consideration expected to be received. The Company applies the five-step model prescribed by ASC 606, which requires the Company to: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when, or as, the performance obligations are satisfied. Currently, the Company operates in two business segments sale and distribution of dietary supplement and wholesale and trading of food products segment. Each segment has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of the Company’s dietary supplement and food products when control of the products is transferred to the customer, which is at a point in time. The Company fulfills its obligation to deliver when the products are available to the customer at the Company’s premises or at the designated place, i.e. the warehouse, at which point title and risk of loss pass to the customer. Customers are responsible for all transportation costs, risk of loss, and any other costs from that point onward.

Disaggregation of Revenue The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--DisaggregationOfRevenueTableTextBlock_zrHGGJGD0p7c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Other</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrji5o5teRW" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zl7zUwABdxUf" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales of dietary supplement</td><td> </td> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_za2f49AQUVQd" style="text-align: right" title="Disaggregated revenue from customers">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zS10zeKbwtB" style="text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Sales of food products</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zYNYM71yAiw" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5L7bydE8m97" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430_ziSxoH5HHVVh" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">3,025,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430_zidUgnE1YTj8" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--DisaggregationOfRevenueTableTextBlock_zrHGGJGD0p7c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Other</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrji5o5teRW" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--OtherMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zl7zUwABdxUf" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales of dietary supplement</td><td> </td> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_za2f49AQUVQd" style="text-align: right" title="Disaggregated revenue from customers">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfDietarySupplementMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zS10zeKbwtB" style="text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Sales of food products</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zYNYM71yAiw" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfFoodProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5L7bydE8m97" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430_ziSxoH5HHVVh" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">3,025,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20240501__20250430_zidUgnE1YTj8" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15000

10838

1947620

2651267

1062918

3025538

2662105

Cost of Revenues Cost of revenues, which are directly attributable to the sale of dietary supplement products and healthy food products, primarily consists of purchase costs of merchandizes and food.

Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Under the provisions of FASB ASC Topic 740, when tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the years ended April 30, 2026 and 2025. The Company and its subsidiary are subject to local and various foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions.

Earnings per Share (EPS) The Company calculates loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic EPS is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similar to basic net income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if all the potential common shares pertaining to warrants, stock options, and similar instruments had been issued and if the additional common shares were dilutive. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method for the outstanding unvested restricted stock, options and warrants, and the if-converted method for the outstanding convertible instruments. Under the treasury stock method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later) and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Under the if-converted method, outstanding convertible instruments are assumed to be converted into common stock at the beginning of the period (or at the time of issuance, if later). Potential common stock that has an anti-dilutive effect (i.e., those that increase income per common stock or decrease loss per common stock) are excluded from the calculation of diluted loss per share. For the years ended April 30, 2026 and 2025, the Company had no dilutive shares.

Stock Based Compensation Pursuant to ASU 2018-07, the Company follows ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards (employee or non-employee), are measured at grant-date fair value of the equity instruments that an entity is obligated to issue. Restricted stock units are valued using the market price of the Company’s common shares on the date of grant.

Related Parties Parties, which can be a corporation or individual, are considered to be related if the entities have the ability, directly or indirectly, to control the other party or exercise significant influence over the party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 3%; text-align: justify">·</td> <td style="width: 95%; text-align: justify">Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 2: Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 3: Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.</td></tr> </table> The carrying value of cash, amount due to a related party and other current assets approximates its fair value due to their short-term nature of these financial instruments.

Recently Issued Accounting Pronouncements In October 2023, the FASB issued ASU No. 2023-06, “Disclosure Improvements — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” The ASU amends the disclosure or presentation requirements related to various subtopics in the FASB ASC. The ASU was issued in response to the SEC’s August 2018 final amendments in Release No. 33-10532, Disclosure Update and Simplification that updated and simplified disclosure requirements that the SEC believed were duplicative, overlapping, or outdated. The guidance in ASU 2023-06 is intended to align GAAP requirements with those of the SEC and to facilitate the application of GAAP for all entities. The amendments introduced by ASU 2023-06 are effective if the SEC removes the related disclosure or presentation requirement from its existing regulations by June 30, 2027. If, by June 30, 2027, the SEC has not removed the applicable requirements from its existing regulations, the pending content of the associated amendment will be removed from the ASC and will not become effective for any entities. Early adoption is permitted. The adoption of ASU 2023-06 is not expected to have a material impact on the Company’s consolidated financial statements or related disclosures. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), which requires the disaggregation of certain expense captions into specified categories in disclosures within the notes to the consolidated financial statements to provide enhanced transparency into the expense captions presented on the face of the statement of income and comprehensive income. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, with early adoption permitted, and may be applied either prospectively or retrospectively to financial statements issued for reporting periods after the effective date of ASU 2024-03 or retrospectively to any or all prior periods presented in the financial statements. On January 6, 2025, FASB issued ASU 2025-01 that clarifies for non-calendar year-end entities the interim effective date of Accounting Standards Update No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. Public business entities are required to adopt the guidance in Update 2024-03 in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact that the adoption of ASU 2024-03 will have on its related disclosures. In May 2025, the FASB issued ASU 2025-04, Compensation - Stock Compensation (Topic 18) and Revenue from contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer. The amendments provide guidance on identifying the accounting acquirer in transactions involving a variable interest entity. The amendments clarify the accounting for share-based consideration payable to a customer under Topic 718 and Topic 606. The amendments are effective for annual reporting periods, including interim reporting period within those annual periods, beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact of this amendment and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations, or cash flows. The Company’s management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

NOTE 3 — SEGMENT REPORTING Currently, the Company has two reportable business segments: sale and distribution of dietary supplement and wholesale and trading of food products segment. In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments. <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zSo3E67C8jvd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Schedule of reconciliation of the disaggregated revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthy Food Products</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary Supplement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zmoWjPrDFWr" style="width: 11%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZXWXZsHlyl3" style="width: 11%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zuzpuDiHDUA7" style="width: 11%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zPn9KlcR2lEb" style="width: 11%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zIaT8yo3Yax5" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zpWAim6LjWL1" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zik3CmP7HVwe" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zPqiWt0Wbuxc" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Sale of healthy food products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zFQQnGatOo7e" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zjh3DUVS5Wvd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zS2calOVkIt4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember_zNrUPNmAGZLl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z8mtME0GWbld" style="text-align: right" title="Total revenue">1,062,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zz030wPrVMI6" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zG2hFhLZODMd" style="text-align: right" title="Total revenue">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430_zFA6TV2wJbae" style="text-align: right" title="Total revenue">3,025,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zB4Dkb7Y5fvk" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z8oYRNdWLfV8" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zpYGDKTYCRc4" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zefrr7RbLebi" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4hpk21pGoJ6" style="text-align: right" title="Total cost of revenue">(1,147,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zzrldB7ikMNl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_z9NrOwlS5NK3" style="text-align: right" title="Total cost of revenue">(1,147,934</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Sale of healthy food products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zghVY4S6Tctc" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zLd7fNUPjCr1" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zm1eiI3L3sL4" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember_zQmfhBbtZWzb" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zyANmcaVZRbf" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zdCzuxh26hg8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,147,934</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zFwt8XqTpRz9" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430_zcFE72SloqSd" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(2,114,949</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zTSI3lQVeJkg" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">95,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zkKSYsQHoeyb" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">799,686</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zOObf6f245zf" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">15,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--GrossProfit_c20250501__20260430_z3U4KwPrcKT1" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">910,589</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zoeWv1bXBOo3" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ze1KCJujZTKk" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zD6USEqhQP5i" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SellingExpense_iN_di_c20250501__20260430_zo2wWCWBx6Db" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LaborAndRelatedExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zBz5dxgkIcHg" style="text-align: right" title="Personal and benefit costs">(43,591</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zH7EVsONYh34" style="text-align: right" title="Personal and benefit costs">(126,702</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zmgF9uwORPO6" style="text-align: right" title="Personal and benefit costs">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260430_zxtlbnwH9X38" style="text-align: right" title="Personal and benefit costs">(170,293</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z38anjXhM8Qa" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(231,778</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zzkOcizu3UZi" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(502,017</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_z3Hmmxd0gqgd" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430_zc9EYcRD5Jie" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(733,795</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zYpBWholw723" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(275,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zfUGWG1Ppak7" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(631,619</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zdOyLmrDJbTl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430_zGBFJad1LVm" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(906,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z2pfVVB3xHwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(179,466</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zpmmCkUfR2Fg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">168,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zPP267DlTAXc" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">15,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20250501__20260430_z7hsZKVF631d" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">3,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary Supplement Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z06DLmFyz3O3" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJIcZev7y55c" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zBbfMNg92eOg" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: justify">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zbxYYxyPKbL1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zm8quxy4jWi2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zHHzpWDDVNze" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ztKERwaCaUZ5" style="text-align: right" title="Total revenue">2,651,267</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zE58TXmlvCz6" style="text-align: right" title="Total revenue">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zlAU1zmtenHf" style="text-align: right" title="Total revenue">2,662,105</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z1nIndkDAPLj" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zG3VBgHsGLKl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zdMp892wVNC3" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zaCdFvOgGDLi" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsabdyO2SQIe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zd6w105MoIs2" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZ9h5Hj6wO1b" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z7HyRfpNlBqh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430_zzBy9i49sOC4" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z2frmeIEb1J7" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">1,564,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zFzZbJTpuCGk" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20240501__20250430_z2VDB0bYf8Q8" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">1,575,710</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SellingExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zckKobV4EX7f" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zQLi5JWtGIM8" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingExpense_iN_di_c20240501__20250430_zotF4HeYOCHa" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zWYnBuaHIkSh" style="text-align: right" title="Personal and benefit costs">(57,065</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zla3xCwlfpd4" style="text-align: right" title="Personal and benefit costs">(144,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430_ziVmFuYFaile" style="text-align: right" title="Personal and benefit costs">(201,608</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zh8wk2Dd962k" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(21,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zzKEDDCEQZ7d" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(137,011</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430_zn1oIktgUB9j" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(158,122</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zMQoI2QgJfWl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(85,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zDGNlhViDpPa" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(281,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430_zIPRJvW8JYfb" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(367,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zihZgptIO4I8" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,479,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_znJKfugfmC02" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(270,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20240501__20250430_zYoyC1FgwEh2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,208,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The revenues below are based on the countries in which the customers are located. Summarized financial information concerning the geographic segments is shown in the following tables: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zGzwbpKWY4og" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td>Schedule of geographic segments</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260430__srt--StatementGeographicalAxis__country--CN_zae9nXnYD1q1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__country--CN_zUYjQbmlMrgi" style="width: 13%; text-align: right" title="Total revenue">385,718</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260430__srt--StatementGeographicalAxis__country--HK_z4bsSUYmkvA9" style="text-align: right" title="Total revenue">345,578</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__country--HK_zliNDzBdNy5" style="text-align: right" title="Total revenue">1,072,230</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Unites States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zSILiZWoRTca" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,679,960</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zIfjKZgrWPpg" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,204,157</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430_z7oo2ErhLb3d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">3,025,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430_zbVFbbU9s3Ff" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zSo3E67C8jvd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Schedule of reconciliation of the disaggregated revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthy Food Products</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary Supplement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zmoWjPrDFWr" style="width: 11%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZXWXZsHlyl3" style="width: 11%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zuzpuDiHDUA7" style="width: 11%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zPn9KlcR2lEb" style="width: 11%; text-align: right" title="Total revenue">15,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zIaT8yo3Yax5" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zpWAim6LjWL1" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zik3CmP7HVwe" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zPqiWt0Wbuxc" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Sale of healthy food products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zFQQnGatOo7e" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zjh3DUVS5Wvd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zS2calOVkIt4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember_zNrUPNmAGZLl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,062,918</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z8mtME0GWbld" style="text-align: right" title="Total revenue">1,062,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zz030wPrVMI6" style="text-align: right" title="Total revenue">1,947,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zG2hFhLZODMd" style="text-align: right" title="Total revenue">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430_zFA6TV2wJbae" style="text-align: right" title="Total revenue">3,025,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zB4Dkb7Y5fvk" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z8oYRNdWLfV8" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zpYGDKTYCRc4" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zefrr7RbLebi" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z4hpk21pGoJ6" style="text-align: right" title="Total cost of revenue">(1,147,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zzrldB7ikMNl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_z9NrOwlS5NK3" style="text-align: right" title="Total cost of revenue">(1,147,934</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">Sale of healthy food products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zghVY4S6Tctc" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zLd7fNUPjCr1" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zm1eiI3L3sL4" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__srt--ProductOrServiceAxis__custom--SaleOfFoodProductsMember_zQmfhBbtZWzb" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zyANmcaVZRbf" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(967,015</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zdCzuxh26hg8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,147,934</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zFwt8XqTpRz9" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20250501__20260430_zcFE72SloqSd" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(2,114,949</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zTSI3lQVeJkg" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">95,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zkKSYsQHoeyb" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">799,686</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--GrossProfit_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zOObf6f245zf" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">15,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--GrossProfit_c20250501__20260430_z3U4KwPrcKT1" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">910,589</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Sales and distribution expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zoeWv1bXBOo3" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ze1KCJujZTKk" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zD6USEqhQP5i" style="text-align: right" title="Sales and distribution expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SellingExpense_iN_di_c20250501__20260430_zo2wWCWBx6Db" style="text-align: right" title="Sales and distribution expenses">(2,900</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LaborAndRelatedExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zBz5dxgkIcHg" style="text-align: right" title="Personal and benefit costs">(43,591</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zH7EVsONYh34" style="text-align: right" title="Personal and benefit costs">(126,702</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zmgF9uwORPO6" style="text-align: right" title="Personal and benefit costs">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LaborAndRelatedExpense_iN_di_c20250501__20260430_zxtlbnwH9X38" style="text-align: right" title="Personal and benefit costs">(170,293</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: left">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z38anjXhM8Qa" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(231,778</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zzkOcizu3UZi" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(502,017</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_z3Hmmxd0gqgd" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250501__20260430_zc9EYcRD5Jie" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(733,795</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_zYpBWholw723" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(275,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zfUGWG1Ppak7" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(631,619</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di0_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zdOyLmrDJbTl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingExpenses_iN_di_c20250501__20260430_zGBFJad1LVm" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(906,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--FoodProductsMember_z2pfVVB3xHwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(179,466</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zpmmCkUfR2Fg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">168,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20250501__20260430__us-gaap--StatementBusinessSegmentsAxis__custom--OtherMember_zPP267DlTAXc" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">15,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20250501__20260430_z7hsZKVF631d" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">3,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Dietary Supplement Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z06DLmFyz3O3" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJIcZev7y55c" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zBbfMNg92eOg" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: justify">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zbxYYxyPKbL1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zm8quxy4jWi2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zHHzpWDDVNze" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_ztKERwaCaUZ5" style="text-align: right" title="Total revenue">2,651,267</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zE58TXmlvCz6" style="text-align: right" title="Total revenue">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zlAU1zmtenHf" style="text-align: right" title="Total revenue">2,662,105</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z1nIndkDAPLj" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zG3VBgHsGLKl" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zdMp892wVNC3" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Sale of dietary supplement products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zaCdFvOgGDLi" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zsabdyO2SQIe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--DietarySupplementProductsMember_zd6w105MoIs2" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zZ9h5Hj6wO1b" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z7HyRfpNlBqh" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430_zzBy9i49sOC4" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_z2frmeIEb1J7" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">1,564,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zFzZbJTpuCGk" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20240501__20250430_z2VDB0bYf8Q8" style="border-bottom: Black 1pt solid; text-align: right" title="Gross profit">1,575,710</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SellingExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zckKobV4EX7f" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingExpense_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zQLi5JWtGIM8" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingExpense_iN_di_c20240501__20250430_zotF4HeYOCHa" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zWYnBuaHIkSh" style="text-align: right" title="Personal and benefit costs">(57,065</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zla3xCwlfpd4" style="text-align: right" title="Personal and benefit costs">(144,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430_ziVmFuYFaile" style="text-align: right" title="Personal and benefit costs">(201,608</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zh8wk2Dd962k" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(21,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zzKEDDCEQZ7d" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(137,011</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430_zn1oIktgUB9j" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(158,122</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zMQoI2QgJfWl" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(85,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zDGNlhViDpPa" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(281,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430_zIPRJvW8JYfb" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(367,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--DietarySupplementSegmentMember_zihZgptIO4I8" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,479,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_znJKfugfmC02" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(270,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20240501__20250430_zYoyC1FgwEh2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,208,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15000

1947620

1062918

1947620

15000

3025538

-0

1147934

-0

1147934

967015

-0

967015

1147934

-0

2114949

95903

799686

15000

910589

-0

2900

-0

2900

43591

126702

-0

170293

231778

502017

-0

733795

275369

631619

-0

906988

-179466

168067

15000

3601

10838

2651267

10838

2662105

-0

1086395

-0

1086395

-0

1086395

1564872

10838

1575710

7666

-0

7666

57065

144543

201608

21111

137011

158122

85842

281554

367396

1479030

-270716

1208314

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zGzwbpKWY4og" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td>Schedule of geographic segments</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260430__srt--StatementGeographicalAxis__country--CN_zae9nXnYD1q1" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__country--CN_zUYjQbmlMrgi" style="width: 13%; text-align: right" title="Total revenue">385,718</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250501__20260430__srt--StatementGeographicalAxis__country--HK_z4bsSUYmkvA9" style="text-align: right" title="Total revenue">345,578</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__country--HK_zliNDzBdNy5" style="text-align: right" title="Total revenue">1,072,230</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Unites States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zSILiZWoRTca" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,679,960</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zIfjKZgrWPpg" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,204,157</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250501__20260430_z7oo2ErhLb3d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">3,025,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430_zbVFbbU9s3Ff" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

385718

345578

1072230

2679960

1204157

3025538

2662105

NOTE 4 — ACCOUNTS RECEIVABLE NET <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zAR5A0xbbbhg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts receivable allowance for credit losses</td><td> </td> <td colspan="2" id="xdx_494_20260430_zmT1kJlJ5Wn4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250430_zcE0sZd4IOk" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableGrossCurrent_iI_zPGM9GGuusf4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">788,109</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,266,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iNI_di0_zBCvPxEgyPZ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,366</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_iI_zYMyxHZrD8m6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">726,743</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,266,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the years ended April 30, 2026 and 2025, there were $61,366 and $0 allowance of expected credit losses was recorded by the Company. The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for expected credit losses, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant.

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zAR5A0xbbbhg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts receivable allowance for credit losses</td><td> </td> <td colspan="2" id="xdx_494_20260430_zmT1kJlJ5Wn4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250430_zcE0sZd4IOk" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableGrossCurrent_iI_zPGM9GGuusf4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">788,109</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,266,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsAndFinancingReceivableAllowanceForCreditLoss_iNI_di0_zBCvPxEgyPZ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,366</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_iI_zYMyxHZrD8m6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">726,743</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,266,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

788109

1266951

61366

-0

726743

1266951

61366

NOTE 5 — INVENTORIES Inventories comprised of the following: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zbvjPw7SOfK7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of inventories</td><td> </td> <td colspan="2" id="xdx_49C_20260430_zi8Gs7jL92Nh" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20250430_z5qUHeQRboqc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_za6SzxHsf6U5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">105,613</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the years ended April 30, 2026 and 2025, no allowance for obsolete inventories was recorded by the Company.

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zbvjPw7SOfK7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of inventories</td><td> </td> <td colspan="2" id="xdx_49C_20260430_zi8Gs7jL92Nh" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20250430_z5qUHeQRboqc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_za6SzxHsf6U5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">105,613</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

105613

44247

NOTE 6 － ADVANCES TO VENDOR Advances to vendor consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--AdvancesToVendorTableTextBlock_zmFMa6zyXJM6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ADVANCES TO VENDOR (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of advances to vendor</td><td> </td> <td colspan="2" id="xdx_49E_20260430_z92eq0ovRd3l" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250430_z9mVwl8sFB7l" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_d0_z0q9vIEEcgbg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 66%; text-align: justify">Purchase deposit</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"> –</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">158,802</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--AdvancesToVendorTableTextBlock_zmFMa6zyXJM6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ADVANCES TO VENDOR (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of advances to vendor</td><td> </td> <td colspan="2" id="xdx_49E_20260430_z92eq0ovRd3l" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250430_z9mVwl8sFB7l" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_d0_z0q9vIEEcgbg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 66%; text-align: justify">Purchase deposit</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"> –</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">158,802</td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table>

158802

NOTE 7－ INCOME TAX EXPENSE The Company and its subsidiaries are subject to 21% federal corporate income tax rate in US and 6.5% New York state corporate income tax rate. The income tax provision for the years ended April 30, 2026 and 2025, consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zlwjWH9m9Rgj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax provision</td><td> </td> <td colspan="2" id="xdx_49C_20250501__20260430_zF15ZRid24Qd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_494_20240501__20250430_zkQOVsRTb218" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_z3sQAXymCcm6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentFederalTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">310,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zuJTYcyYL0zf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,887</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_zY8vlmhEX5ai" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zOWsqMy985U7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zvTr8isYgeve" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,151</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">43,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">353,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of April 30, 2026 and 2025, the Company’s net deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zE4kMfdZbq6k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_490_20260430_zcVI5tJW4468" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20250430_zomVBg6s0Kn2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGrossAbstract_iB_zoSM4NapdxA4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_d0_maDTAGz3Gv_z06Zi4Ck0d8j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Net operating loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">102,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsBadDebtExpense_iI_d0_maDTAGz3Gv_z863rZYKes7i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">Bad debt expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz3Gv_maDTANz9lU_zQuqLjAmCudd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102,611</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di0_msDTANz9lU_zqsV3rvEPiJ1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,611</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANz9lU_zdLCJu1PUZ48" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: justify">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The valuation allowance for deferred tax assets as of April 30, 2026 and 2025 was $0 and $102,611, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of April 30, 2025. The valuation allowance as of April 30, 2025 was attributed to VitaNova Life Sciences Corporation which incurred a loss position. A reconciliation of the consolidated federal and state statutory income tax rate to the Company’s effective tax rate as a percentage of income before income taxes for the years ended April 30, 2026 and 2025, consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zHIIiOoVI6Ba" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td> <td> </td> <td> </td> <td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 42%; text-align: left">Statutory federal income tax rate</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250501__20260430_zYN6uFVd5Asd" style="text-align: right; width: 11%">1,382</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 11%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240501__20250430_zmonHFGDWdt6" style="text-align: right; width: 11%">252,904</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 11%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left">State statutory income tax rate, net of effect of state income tax deductible to federal income tax</td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250501__20260430_zR9XnygJY5S4" style="text-align: right">38,866</td> <td> </td><td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_maRate_c20250501__20260430_zAOuX1kl02A3" title="State statutory income tax rate, net of effect of state income tax deductible to federal income tax">590.6%</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_d0_c20240501__20250430_zx7MHomDmsgj" style="text-align: right">–</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp0_c20240501__20250430_zzmUFGEWyQ96" title="State statutory income tax rate, net of effect of state income tax deductible to federal income tax">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_d0_c20250501__20260430_zLkEd7Sjvxxi" style="text-align: right">–</td> <td> </td><td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_988_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20240501__20250430_zLYH3dq3Fgae" style="text-align: right">(112,611</td> <td>)</td> <td> </td> <td style="text-align: right">(9.3%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_d0_c20250501__20260430_zS9jHH5VG7Ul" style="text-align: right">–</td> <td> </td><td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240501__20250430_z9bHsqNQ85sk" style="text-align: right">112,611</td> <td> </td> <td> </td> <td style="text-align: right">9.3%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Permanent difference</td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20250501__20260430_zBjjQ8shE3Wc" style="text-align: right">3,637</td> <td> </td><td> </td> <td style="text-align: right">55.3%</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20240501__20250430_zuw2yA2Id3Pk" style="text-align: right">–</td> <td> </td> <td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Adjustment to current year taxes</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_d0_c20250501__20260430_zlzEuRf7K439" style="border-bottom: Black 1pt solid; text-align: right">–</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"> </td> <td id="xdx_986_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_c20240501__20250430_zP78qzuvbA1d" style="border-bottom: Black 1pt solid; text-align: right">100,654</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8.3%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Effective income tax rate</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_c20250501__20260430_z25nDf9ZZgz7" style="border-bottom: Black 2.5pt double; text-align: right">43,885</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">666.9%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">$</td> <td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_c20240501__20250430_zoWI81jNJrLg" style="border-bottom: Black 2.5pt double; text-align: right">353,558</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">29.3%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zlwjWH9m9Rgj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax provision</td><td> </td> <td colspan="2" id="xdx_49C_20250501__20260430_zF15ZRid24Qd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_494_20240501__20250430_zkQOVsRTb218" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_z3sQAXymCcm6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentFederalTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">310,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zuJTYcyYL0zf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,887</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_zY8vlmhEX5ai" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zOWsqMy985U7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zvTr8isYgeve" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,151</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">43,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">353,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5382

310699

-12887

54091

42859

-3151

43885

353558

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zE4kMfdZbq6k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_490_20260430_zcVI5tJW4468" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20250430_zomVBg6s0Kn2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGrossAbstract_iB_zoSM4NapdxA4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_d0_maDTAGz3Gv_z06Zi4Ck0d8j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Net operating loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">102,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsBadDebtExpense_iI_d0_maDTAGz3Gv_z863rZYKes7i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt; text-align: justify">Bad debt expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz3Gv_maDTANz9lU_zQuqLjAmCudd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102,611</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di0_msDTANz9lU_zqsV3rvEPiJ1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,611</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANz9lU_zdLCJu1PUZ48" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: justify">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

102611

16038 0

16038

102611

-0

102611

16038

102611

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zHIIiOoVI6Ba" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td> <td> </td> <td> </td> <td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; text-align: center">Years ended April 30,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 42%; text-align: left">Statutory federal income tax rate</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250501__20260430_zYN6uFVd5Asd" style="text-align: right; width: 11%">1,382</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 11%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240501__20250430_zmonHFGDWdt6" style="text-align: right; width: 11%">252,904</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 11%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left">State statutory income tax rate, net of effect of state income tax deductible to federal income tax</td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250501__20260430_zR9XnygJY5S4" style="text-align: right">38,866</td> <td> </td><td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_maRate_c20250501__20260430_zAOuX1kl02A3" title="State statutory income tax rate, net of effect of state income tax deductible to federal income tax">590.6%</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_d0_c20240501__20250430_zx7MHomDmsgj" style="text-align: right">–</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp0_c20240501__20250430_zzmUFGEWyQ96" title="State statutory income tax rate, net of effect of state income tax deductible to federal income tax">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_d0_c20250501__20260430_zLkEd7Sjvxxi" style="text-align: right">–</td> <td> </td><td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_988_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20240501__20250430_zLYH3dq3Fgae" style="text-align: right">(112,611</td> <td>)</td> <td> </td> <td style="text-align: right">(9.3%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_d0_c20250501__20260430_zS9jHH5VG7Ul" style="text-align: right">–</td> <td> </td><td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_98E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240501__20250430_z9bHsqNQ85sk" style="text-align: right">112,611</td> <td> </td> <td> </td> <td style="text-align: right">9.3%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Permanent difference</td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20250501__20260430_zBjjQ8shE3Wc" style="text-align: right">3,637</td> <td> </td><td> </td> <td style="text-align: right">55.3%</td><td style="text-align: left"> </td><td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20240501__20250430_zuw2yA2Id3Pk" style="text-align: right">–</td> <td> </td> <td> </td> <td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Adjustment to current year taxes</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_d0_c20250501__20260430_zlzEuRf7K439" style="border-bottom: Black 1pt solid; text-align: right">–</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"> </td> <td id="xdx_986_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_c20240501__20250430_zP78qzuvbA1d" style="border-bottom: Black 1pt solid; text-align: right">100,654</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8.3%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Effective income tax rate</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_c20250501__20260430_z25nDf9ZZgz7" style="border-bottom: Black 2.5pt double; text-align: right">43,885</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">666.9%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">$</td> <td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_c20240501__20250430_zoWI81jNJrLg" style="border-bottom: Black 2.5pt double; text-align: right">353,558</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">29.3%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1382

0.210

252904

0.210

38866

5.906

-112611

-0.093

112611

0.093

3637

0.553

100654

0.083

43885

6.669

353558

0.293

NOTE 8 — SHAREHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock, par value $0.001 per share, of which 3,000,000 shares of preferred stock have been designated as “Series A Preferred Stock.” Each share of Series A Preferred Stock shall entitle the holder to cast 20 votes, which votes shall be identical in all respects to, and counted on the same bases as, votes of shares of common stock and included in the totals for the common stock. Each share of Series A Preferred Stock is convertible at the option of the holder at any time into one share of common stock. The holders of Series A Preferred Stock shall not be entitled to receive dividends of any kind or be entitled to any liquidation preference. As of April 30, 2026 and 2025, no preferred stock has been issued and outstanding. Common Stock The Company is authorized to issue 200,000,000 shares of common stock, par value $0.001 per share, As of April 30, 2026 and 2025, 8,337,454 common stocks are issued and outstanding. On January 27, 2026, the Company's 1-for-3 reverse stock split of its common stock became effective, pursuant to which each holder of common stock received one share for every three shares held. The accompanying consolidated financial statements were retroactively reflected the reverse stock split for the periods presented. On January 8, 2024, the Company granted 1,667 common stocks issuable per month in total of 20,000 common stocks to the Chief Financial Officer (“CFO”) at fair value of $0.15 per share, subject to vesting condition in completion of one year of service. For the years ended April 30, 2026 and 2025, the Company recognized share-based compensation in the amount of $0 and $2,000, respectively. The shares have not been issued yet as of this reporting date. On April 30, 2026, the Company’s Board of Directors granted 130,000 common stocks to the Company’s Chief Executive Officer (“CEO”) for her outstanding services rendered during the fiscal year ended April 30, 2026 at fair value of $1.38 per share. The Company recorded $179,400 stock compensation accordingly. The shares have not been issued yet as of this reporting date. As of April 30, 2026, the Company had 20,000 shares to be issued to its CFO and 130,000 shares to be issued to its CEO.

10000000

0.001

3000000

200000000

0.001

8337454

20000

2000

130000

179400

20000 130000

NOTE 9 — RELATED PARTY BALANCES AND TRANSACTIONS Nature of relationships with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: Black 1pt solid; width: 49%; text-align: justify">Name of related party</td> <td style="padding-bottom: 1pt; width: 2%; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; text-align: justify">Relationship with the Company</td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td style="text-align: justify">Rose Kelly (“Ms. Kelly”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Chief Executive Officer and Director of the Company</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: justify">Robert M. Kelly (Mr. Robert”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Family member of Ms. Kelly</td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td style="text-align: justify">Steve Niu (“Mr. Niu”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Chief Financial Officer of the Company</td></tr> </table> On January 8, 2024, the Company granted 1,667 common stocks issuable per month in total of <span id="xdx_905_ecustom--StockToBeIssuedShares_iI_c20240108__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zCnDOlNvy3pk" title="Stock issued for services, shares">20,000 common stocks to the Chief Financial Officer - Steve Niu, at fair value of $0.15 per share, subject to vesting conditions in completion of one year of service. For the years ended April 30, 2026 and 2025, the Company recognized share-based compensation in the amount of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20250501__20260430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zefnJO4ewj9" title="Share based compensation">0 and $<span id="xdx_907_eus-gaap--ShareBasedCompensation_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zO01fFqLZs4" title="Share based compensation">2,000, respectively. As of April 30, 2026 and 2025, the Company’s common stock issuable under share-based compensation totaling $<span id="xdx_909_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20260430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zEnQaUIun8U7" title="Share based compensation total"><span id="xdx_902_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zFAIAznZTqg1" title="Share based compensation total">3,000 for <span id="xdx_907_ecustom--StockToBeIssuedShares_iI_c20260430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_z6cL2Z5N5tpe" title="Stock to be issued, shares"><span id="xdx_904_ecustom--StockToBeIssuedShares_iI_c20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zdr9eE1kP4Ng" title="Stock to be issued, shares">20,000 shares. During the year ended April 30, 2026 and 2025, Mr. Robert received compensation of $12,000 and $0 for his service. During the year ended April 30, 2026 and 2025, Ms. Kelly received compensation of $59,733 and $134,283 for her service. During the year ended April 30, 2026 and 2025, Mr. Niu received compensation of $24,000 and $8,000 for his service.

20000

2000

3000

20000 20000

12000

59733

134283

24000

8000

NOTE 10 — CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px">(a)</td> <td style="text-align: justify">Cash</td></tr> </table> The Company maintains cash with banks in the United States of America (“USA”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In the United States, the standard insurance amount is $250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”). Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash. As of April 30, 2026 and 2025, $627,192 and $301,267 of the Company’s cash held by financial institutions were uninsured, respectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px">(a)</td> <td style="text-align: justify">Major customers</td></tr> </table> For the years ended April 30, 2026 and 2025, the individual customers who accounted for 10% of the Company’s revenue and its outstanding accounts receivable balance at period-end date: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorCustomersMember_zvP62Mqwo" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zE2VNslm8pv9" style="width: 13%; text-align: right" title="Revenues">345,578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zvjDhVTGiZEf" title="Percentage of revenues">11%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zk80JJgshCDi" style="width: 13%; text-align: right" title="Accounts receivable">188,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zxgkIXgB37Tk" style="text-align: right" title="Revenues">724,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zS6wrKfFzrdh" title="Percentage of revenues">24%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zXRo6KBMCdNi" style="text-align: right" title="Accounts receivable">85,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zD3JaRLZRj8i" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">587,010</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_z2GPgzMm1g74" title="Percentage of revenues">19%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsReceivableNet_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zBhhr82PM8Mg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">146,960</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zWAGqirpmY91" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,657,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zKBh0fsdsUp2" title="Percentage of revenues">54%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zkN4do4dyQF" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">421,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_znqEvXugqV0j" style="width: 13%; text-align: right" title="Revenues">1,072,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zkFLvpeEBGpl" title="Percentage of revenues">40%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1MzP02xjxtg" style="width: 13%; text-align: right" title="Accounts receivable">501,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z72MX5wzlr1c" style="text-align: right" title="Revenues">972,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z2ZAyxJkNIu8" title="Percentage of revenues">37%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zIVuiO1IMKp1" style="text-align: right" title="Accounts receivable">494,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zcgkwt6Xvyr8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">374,880</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJ5iFicLAHv1" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zcvVtsWv5Zs6" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">238,208</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zqVYP9eBc6dk" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">2,419,278</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_z5fWYfXDQ6m6" title="Percentage of revenues">91%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zC1yZuQjnkOh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">1,234,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px">(b)</td> <td style="text-align: justify">Major vendors</td></tr> </table> For the years ended April 30, 2026 and 2025, the following vendor accounted for 10% or more of the Company’s purchases and its outstanding accounts payable balance at period-end date: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z43TxWS0Gx3k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Vendors)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zvWMGYacgCi2" style="width: 13%; text-align: right" title="Purchases">891,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zsUzI0Nm7Qcj" title="Percentage of purchases">41%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_z9rnzYLthqJh" style="width: 13%; text-align: right" title="Accounts payable">72,828</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vendor B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_z4V71AUxqn87" style="text-align: right" title="Purchases">736,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zWTBbmAhDr23" title="Percentage of purchases">34%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zLQj3nry8cul" style="text-align: right" title="Accounts payable">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Vendor C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zlYcNiAFw2b9" style="text-align: right" title="Purchases">317,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zJVNyP668Tv8" title="Percentage of purchases">15%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zXfhick0kxG5" style="text-align: right" title="Accounts payable">110,060</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Vendor D</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zHJR3xf0uJCd" style="border-bottom: Black 1pt solid; text-align: right" title="Purchases">231,014</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zkwX4MfI44Jh" title="Percentage of purchases">11%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zF4wEL4QXiS5" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: justify">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_z4lcZtOg8d45" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchases">2,176,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_z6NIhJg8Yq13" title="Percentage of purchases">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_zXjXJMFJBzVl" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">182,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--PurchaseCost_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zTAWLaCsnc6k" style="width: 13%; text-align: right" title="Purchases">966,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zTgKxQn9dAdk" title="Percentage of purchases">86%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zEZnLnVwdfC3" style="width: 13%; text-align: right" title="Accounts payable"> –</td><td style="width: 1%; text-align: left"> </td></tr> </table>

250000

627192

301267

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorCustomersMember_zvP62Mqwo" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zE2VNslm8pv9" style="width: 13%; text-align: right" title="Revenues">345,578</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zvjDhVTGiZEf" title="Percentage of revenues">11%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zk80JJgshCDi" style="width: 13%; text-align: right" title="Accounts receivable">188,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zxgkIXgB37Tk" style="text-align: right" title="Revenues">724,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zS6wrKfFzrdh" title="Percentage of revenues">24%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zXRo6KBMCdNi" style="text-align: right" title="Accounts receivable">85,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zD3JaRLZRj8i" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">587,010</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_z2GPgzMm1g74" title="Percentage of revenues">19%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsReceivableNet_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zBhhr82PM8Mg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">146,960</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zWAGqirpmY91" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,657,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zKBh0fsdsUp2" title="Percentage of revenues">54%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersADAndEMember_zkN4do4dyQF" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">421,636</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_znqEvXugqV0j" style="width: 13%; text-align: right" title="Revenues">1,072,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zkFLvpeEBGpl" title="Percentage of revenues">40%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1MzP02xjxtg" style="width: 13%; text-align: right" title="Accounts receivable">501,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z72MX5wzlr1c" style="text-align: right" title="Revenues">972,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z2ZAyxJkNIu8" title="Percentage of revenues">37%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zIVuiO1IMKp1" style="text-align: right" title="Accounts receivable">494,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zcgkwt6Xvyr8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">374,880</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJ5iFicLAHv1" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zcvVtsWv5Zs6" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">238,208</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zqVYP9eBc6dk" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">2,419,278</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_z5fWYfXDQ6m6" title="Percentage of revenues">91%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zC1yZuQjnkOh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">1,234,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

345578

0.11

188801

724484

0.24

85875

587010

0.19

146960

1657072

0.54

421636

1072230

0.40

501512

972168

0.37

494500

374880

0.14

238208

2419278

0.91

1234220

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z43TxWS0Gx3k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Vendors)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zvWMGYacgCi2" style="width: 13%; text-align: right" title="Purchases">891,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zsUzI0Nm7Qcj" title="Percentage of purchases">41%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_z9rnzYLthqJh" style="width: 13%; text-align: right" title="Accounts payable">72,828</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vendor B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_z4V71AUxqn87" style="text-align: right" title="Purchases">736,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zWTBbmAhDr23" title="Percentage of purchases">34%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zLQj3nry8cul" style="text-align: right" title="Accounts payable">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Vendor C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zlYcNiAFw2b9" style="text-align: right" title="Purchases">317,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zJVNyP668Tv8" title="Percentage of purchases">15%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorCMember_zXfhick0kxG5" style="text-align: right" title="Accounts payable">110,060</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Vendor D</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zHJR3xf0uJCd" style="border-bottom: Black 1pt solid; text-align: right" title="Purchases">231,014</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zkwX4MfI44Jh" title="Percentage of purchases">11%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorDMember_zF4wEL4QXiS5" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: justify">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--PurchaseCost_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_z4lcZtOg8d45" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchases">2,176,164</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250501__20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_z6NIhJg8Yq13" title="Percentage of purchases">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20260430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorABCAndDMember_zXjXJMFJBzVl" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">182,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--PurchaseCost_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zTAWLaCsnc6k" style="width: 13%; text-align: right" title="Purchases">966,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zTgKxQn9dAdk" title="Percentage of purchases">86%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zEZnLnVwdfC3" style="width: 13%; text-align: right" title="Accounts payable"> –</td><td style="width: 1%; text-align: left"> </td></tr> </table>

891350

0.41

72828

736000

0.34

317800

0.15

110060

231014

0.11

2176164

182888

966422

0.86

NOTE 11 — COMMITMENTS AND CONTINGENCIES As of April 30, 2026 and 2025, the Company has no commitments or contingencies.

NOTE 12 — SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after April 30, 2026, up to the date that the consolidated financial statements were available to be issued.

false false false false We do not maintain insider trading policies and procedures governing the purchase, sale, and/or other dispositions of our securities by our directors, officers, and employees that we believe are reasonably designed to promote compliance with insider trading laws, rules, and regulations applicable to us. We have failed to do so due to limited number of members of management and limited resources. We intend to adopt an insider trading policy in the near future. false Although we do not have a formal policy, program, or plan that requires us to award equity or equity-based compensation on specific dates, we do not grant equity awards in anticipation of the release of material nonpublic information that is likely to result in changes to the price of our common stock, and do not time the public release of such information based on award grant dates. true