v3.26.1
Income Taxes (Tables)
12 Months Ended
Apr. 30, 2026
Income Taxes [Abstract]  
Schedule of Provision for Income Taxes

For the years ended April 30, 2026, and 2025, the provision for income taxes consisted of the following:

 

    Year
ended
April 30,
2026
    Year
ended
April 30,
2025
 
Current:            
Federal income tax expense   $ 29,793     $ 3,210  
State income tax expense     14,014       2,963  
Deferred:                
Federal income tax expense            
State income tax expense            
Total income tax expense   $ 43,807     $ 6,173  
Schedule of Effective Income Tax Rate

The following table reconciles the Company’s effective income tax rate for the years ended April 30, 2026 and 2025:

 

    Year
ended
April 30,
2026
    Year
ended
April 30,
2025
 
Federal statutory rate     21.0 %     21.0 %
State statutory rate, net of effect of state income tax deductible to federal income tax     6.98 %     6.98 %
Permanent difference – penalties, interest, and others     (0.27 )%     (0.28 )%
Valuation allowance     (29.07 )%     (27.84 )%
Effective tax rate     (1.36 )%     (0.14 )%
Schedule of Deferred Tax Assets and Liabilities Deferred taxes are comprised of the following:

 

    April 30,
2026
    April 30,
2025
 
Deferred tax assets:            
Operating lease liabilities, net of ROU   $ -     $ 303  
Depreciation     3,348       -  
Bad debt expense     10,066       -  
NOL     2,141,283       122,022  
Valuation allowance     (2,154,697 )     (120,098 )
Deferred tax assets, net   $     $ 2,227