v3.26.1
ACCOUNTS RECEIVABLE, NET (Tables)
 12 Months Ended
Apr. 30, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE, NET

As of April 30, 2026, 2025 and 2024, accounts receivable, net consisted of the following:

 

   2026   2025   2024 
Accounts receivable, gross  $228,974   $408,600   $- 
Less: allowance for expected credit losses   (208,974)   -    - 
Accounts receivable, net  $20,000   $408,600   $- 
SCHEDULE OF AGING OF ACCOUNTS RECEIVABLE GROSS BASED ON CONTRACTUAL DUE DATE

The aging of accounts receivable, gross, based on the contractual due date was as follows:

 

   2026   2025   2024 
Not yet past due  $20,000   $408,600   $- 
Within 30 days past due   -    -    - 
Over 90 days past due   208,974    -    - 
Total  $228,974   $408,600   $- 
SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES

The movement in the allowance for expected credit losses was as follows:

 

   2026   2025   2024 
Balance at beginning of year  $-   $-   $- 
Reversal (Provision)   (208,974)   -    - 
Ending balance  $(208,974)  $-   $-