v3.26.1
Accrued Expenses and Other Current Liabilities
12 Months Ended
Apr. 30, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 9 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consisted of the following:

 

    April 30,
2026
    April 30,
2025
 
Payroll and payroll tax payable   $ 1,899     $ 2,008  
Sales tax payable     -       372  
Credit card payable     11,787       3,700  
Professional fee payable     196,739       -  
Total   $ 210,425     $ 6,080  

 

As of April 30, 2026, professional fees payable primarily consisted of outstanding legal fees related to SEC filing compliance services provided by the Company’s SEC counsel, as well as fees for legal services associated with acquisitions and discontinued operations, audit fees for potential acquisitions, and Nasdaq listing fees.