COST OF SERVICES AND ADMINISTRATIVE EXPENSES (Tables)

12 Months Ended

Apr. 30, 2026

Cost Of Services And Administrative Expenses

SCHEDULE OF COST OF SERVICES

Cost of services included the following:

SCHEDULE OF COST OF SERVICES

		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

SCHEDULE OF ADMINISTRATIVE EXPENSES

Administrative expenses included the following:

SCHEDULE OF ADMINISTRATIVE EXPENSES

		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