v3.26.1
Accounts Receivable, Net
 12 Months Ended
Apr. 30, 2026
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 4 — ACCOUNTS RECEIVABLE, NET 

 

As of April 30, 2026 and 2025, accounts receivable, net consisted of the following:

 

    As of
April 30,
2026		     As of
April 30,
2025		  
Accounts receivable, gross   $ 812,497     $ 194,999  
Less: allowance for credit losses     47,935       -  
Total accounts receivable, net   $ 764,562     $ 194,999  

 

During the year ended April 30, 206 and 2025, the movement for the allowance for credit losses were as following:

 

    2026     2025  
Allowance for credit losses, beginning of the year   $ -     $ -  
Add: credit losses during the year     47,935       -  
Allowance for credit losses, end of the year   $ 47,935     $ -  

 

Accounts receivable by aging bucket as of April 30, 2026 and 2025, consisted of the following:

 

Accounts receivable by aging bucket   Balance as of
April 30,
2026		     Balance as of
April 30,
2025		  
Less than six months   $ 681,248     $ 131,249  
Seven to nine months     41,250       43,750  
Ten to twelve months     89,999       20,000  
Total gross accounts receivable     812,497       194,999  
Allowance for doubtful accounts     (47,935 )     -  
Total accounts receivable, net   $ 764,562     $ 194,999  

 

As of the date of this report, subsequent collection of the outstanding accounts receivable from continuing operations as of April 30, 2026 was $50,000, and subsequent collection of the outstanding accounts receivable from continuing operations as of April 30, 2025 was $105,000.