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SCHEDULE OF INCOME TAX EXPENSE RECONCILIATION (Details) - USD ($)
12 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Apr. 30, 2024
Income Tax Disclosure [Abstract]      
Income (Loss) before tax $ 120,665 $ 1,147,948 $ (87,180)
Hong Kong Profits Tax rate 16.50% 16.50% 16.50%
Income taxes computed at Hong Kong Profits Tax rate $ 19,910 $ 189,411 $ (14,384)
Tax effect of income not taxable [1] (32,284) (23) (205)
Tax effect of expenses not deductible [2] 286 1,473 14,589
Tax concession [3] (74,969) (59,739)
Effect of two-tier tax rate [4] (21,154)
Income tax expense $ (87,057) $ 109,968
[1] Income that is not taxable mainly consisted of the Equity in earnings of equity method investee, non-taxable capital gains, non-taxable investment income and income earned in non-taxable jurisdictions under applicable income tax laws.
[2] Mainly represents the exchange difference which is capital in nature, operating expenses not for generating assessable profits in Hong Kong.
[3] Enhanced deduction for R&D expenditure under DIPN No. 55 released by the Hong Kong Inland Revenue Department
[4] The effect of the two-tiered profits tax rates regime was nil for the year ended April 30, 2026, as the lower-rate band had been fully utilized against assessable profits arising in the preceding period. Accordingly, no incremental tax benefit under the two-tiered regime was allocated to the current year.