v3.26.1
SCHEDULE OF CONDENSED STATEMENTS OF CASH FLOWS (Details) - USD ($)
12 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Apr. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income (loss) $ 207,722 $ 1,037,980 $ (87,180)
Amortization of right-of-use assets [1] 19,561 6,741
Equity in earnings of equity method investee (199,309)
Realized gain on trading securities (2,332)
Unrealized gain on trading securities (35)
Deferred income tax, net (35,269)
Changes in operating assets and liabilities:      
Account receivables 179,626 (408,600)
Lease liabilities (19,488) (8,600)
Income taxes payables (51,788) 109,968
Contract liabilities (13,743) (90,667) 104,410
Accrued expenses and other current liabilities (20,647) 68,530 71,314
Net cash provided by operating activities 273,272 705,865 88,544
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchase of trading securities (429,998)
Proceeds from disposal of trading securities 330,000
Investment in equity method investee (400)
Net cash generated from/(used in) investing activities (226,116)
CASH FLOWS FROM FINANCING ACTIVITIES      
Dividend paid (300,000) (580,000)
Advance from a related party 142,893 9,805 162,180
Payments of offering costs related to IPO (201,437)
Net cash (used in) provided by financing activities (358,544) (570,195) 162,180
NET INCREASE IN CASH AND CASH EQUIVALENTS (311,388) 135,670 250,724
Cash and cash equivalents at beginning of year 386,614 250,944
Cash and cash equivalents at end of year 75,226 386,614 250,944
Parent [Member]      
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income (loss) 213,193 1,032,799 (87,180)
Share of results of subsidiaries 12,147 2,619 19,547
Amortization of right-of-use assets 17,314
Allowance for expected credit loss 200,000
Equity in earnings of equity method investee (199,309)
Realized gain on trading securities (2,332)
Unrealized gain on trading securities (35)
Deferred income tax, net (33,000)    
Changes in operating assets and liabilities:      
Account receivables 188,600 (408,600)
Lease liabilities (17,314)    
Income taxes payables (51,788) 107,878  
Contract liabilities (98,000) 98,000
Accrued expenses and other current liabilities (23,338) 70,325 67,500
Net cash provided by operating activities 304,138 707,021 97,867
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchase of trading securities (429,998)
Proceeds from disposal of trading securities 330,000
Investment in subsidiaries 91,282 (260,047)
Investment in equity method investee (400)
Net cash generated from/(used in) investing activities (100,398) 91,282 (260,047)
CASH FLOWS FROM FINANCING ACTIVITIES      
Dividend paid (300,000) (580,000)
Advance from a related party 142,894 9,805 162,180
Payments of offering costs related to IPO (201,437)
Net cash (used in) provided by financing activities (358,543) (570,195) 162,180
NET INCREASE IN CASH AND CASH EQUIVALENTS (154,803) 228,108
Cash and cash equivalents at beginning of year 228,108
Cash and cash equivalents at end of year $ 73,305 $ 228,108
[1] The right of use assets was amortized over the lease term, i.e. 2 years.