v3.26.3
Accounts Receivable, Net
 3 Months Ended
Jul. 31, 2026
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 4 — ACCOUNTS RECEIVABLE, NET 

 

As of July 31, 2026 and April 30, 2026, accounts receivable, net consisted of the following:

 

    As of
July 31,
2026
(unaudited)		     As of
April 30,
2026		  
Accounts receivable, gross   $ 1,358,815     $ 812,497  
Less: allowance for credit losses     47,935       47,935  
Total accounts receivable, net   $ 1,310,880     $ 764,562  

 

The movement for the allowance for credit losses were as following:

 

    July 31,
2026
(unaudited)		     April 30,
2026		  
Allowance for credit losses, beginning of the period   $ 47,935     $ -  
Add: credit losses during the period     -       47,935  
Allowance for credit losses, end of the period   $ 47,935     $ 47,935  

 

As of the date of this report, subsequent collection of the outstanding accounts receivable as of July 31, 2026 was $126,318, and subsequent collection of the outstanding accounts receivable as of April 30, 2026 was $100,000.