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COST OF SERVICES AND ADMINISTRATIVE EXPENSES
 12 Months Ended
Apr. 30, 2026
Cost Of Services And Administrative Expenses  
COST OF SERVICES AND ADMINISTRATIVE EXPENSES

 

11. COST OF SERVICES AND ADMINISTRATIVE EXPENSES

 

Cost of services included the following:

 

   2026   2025   2024 
Salaries and related costs  $357,052   $193,526   $12,500 
Defined contribution plan   21,923    4,551    - 
Subcontractor costs   678,104    -    - 
Other costs   3,312    997    - 
Total cost of services  $1,060,391   $199,074   $12,500 

 

 

Administrative expenses included the following:

 

   2026   2025   2024 
Salaries and related costs  $259,808   $58,969   $20,493 
Defined contribution plan   10,500    305    799 
Staff welfare   184    178    150 
Depreciation of right-of-use assets   20,510    6,741    - 
Legal and professional fees   4,522    53,269    75,743 
Allowance for expected credit loss   

208,974

           
Other expenses   83,051    17,959    3,102 
Total administrative expenses  $587,549   $137,421   $100,287