| 3. |
ACCOUNTS
RECEIVABLE, NET |
As
of April 30, 2026, 2025 and 2024, accounts receivable, net consisted of the following:
SCHEDULE
OF ACCOUNTS RECEIVABLE, NET
| | |
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 | | |
$ | - | |
The
aging of accounts receivable, gross, based on the contractual due date was as follows:
SCHEDULE
OF AGING OF ACCOUNTS RECEIVABLE GROSS BASED ON CONTRACTUAL DUE DATE
| | |
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 | | |
$ | - | |
The
movement in the allowance for expected credit losses was as follows:
SCHEDULE
OF ALLOWANCE FOR EXPECTED CREDIT LOSSES
| | |
2026 | | |
2025 | | |
2024 | |
| Balance at beginning of year | |
$ | - | | |
$ | - | | |
$ | - | |
| Reversal (Provision) | |
| (208,974 | ) | |
| - | | |
| - | |
| Ending balance | |
$ | (208,974 | ) | |
$ | - | | |
$ | - | |
|