Note Receivables	3 Months Ended
Jul. 31, 2026
Note Receivables [Abstract]
NOTE RECEIVABLES	NOTE 5 — NOTE RECEIVABLES On May 10, 2025, the Company’s subsidiary FuAn entered into a short-term note receivable agreement with a third-party company Bio Essence Pharmaceutical Inc. (“BEP”) to lend $500,000 to Bio Essence at a fixed annual interest rate of 10% with maturity date on December 10, 2025. In December 31, 2025, the Company and BEP extended the maturity date of the loan to December 31, 2026. As of July 31, 2026, the Company received $170,000 repayments from BEP. On June 5, 2025 and July 10, 2025, the Company advanced $100,000 and $90,000, respectively, to BEP as a short-term borrowing with no interest. On December 10, 2025, the Company and BEP have extended the maturity date of the loan to December 31, 2026. On November 19, 2025, the Company entered into a short-term note receivable agreement with a third party company Valemi Inc. (“Borrower”), pursuant to which the Company loaned $500,000 to the Borrower. The note bears interest rate of 9% per annum, calculated on a simple interest basis, and is secured by corporate and personal guarantees. As of July 31, 2026, the Company received $75,000 repayments from Valemi Inc. In May 2026, the Company and Borrower extended the maturity date of the loan to January 10, 2027. During the three months ended July 31, 2026, the Company advanced an aggregate of $125,000 to Golden Capital and Wealth Management LLC (“Golden”) as a short-term borrowing with no interest. During the same period, Golden repaid an aggregate of $80,000 to the Company. On August 12, 2026, the Company received full repayment of $45,000 from Golden. As of July 31,2026, the outstanding balance of note receivables was $800,000 and accrued interest receivable was $64,535. As of April 30,2026, the outstanding balance of note receivables was $830,000 and accrued interest receivable was $39,180. Interest income of $25,364 and nil was recognized during the three months ended July 31, 2026 and 2025. As of July 31, 2026 and April 30, 2026, no allowance for credit losses was recorded, as management’s assessment concluded that expected credit losses associated with the note receivables were immaterial.

Note Receivables

3 Months Ended

Jul. 31, 2026

NOTE 5 — NOTE RECEIVABLES

On May 10, 2025, the Company’s subsidiary FuAn entered into a short-term note receivable agreement with a third-party company Bio Essence Pharmaceutical Inc. (“BEP”) to lend $500,000 to Bio Essence at a fixed annual interest rate of 10% with maturity date on December 10, 2025. In December 31, 2025, the Company and BEP extended the maturity date of the loan to December 31, 2026. As of July 31, 2026, the Company received $170,000 repayments from BEP.

On June 5, 2025 and July 10, 2025, the Company advanced $100,000 and $90,000, respectively, to BEP as a short-term borrowing with no interest. On December 10, 2025, the Company and BEP have extended the maturity date of the loan to December 31, 2026.

On November 19, 2025, the Company entered into a short-term note receivable agreement with a third party company Valemi Inc. (“Borrower”), pursuant to which the Company loaned $500,000 to the Borrower. The note bears interest rate of 9% per annum, calculated on a simple interest basis, and is secured by corporate and personal guarantees. As of July 31, 2026, the Company received $75,000 repayments from Valemi Inc. In May 2026, the Company and Borrower extended the maturity date of the loan to January 10, 2027.

During the three months ended July 31, 2026, the Company advanced an aggregate of $125,000 to Golden Capital and Wealth Management LLC (“Golden”) as a short-term borrowing with no interest. During the same period, Golden repaid an aggregate of $80,000 to the Company. On August 12, 2026, the Company received full repayment of $45,000 from Golden.

As of July 31,2026, the outstanding balance of note receivables was $800,000 and accrued interest receivable was $64,535. As of April 30,2026, the outstanding balance of note receivables was $830,000 and accrued interest receivable was $39,180. Interest income of $25,364 and nil was recognized during the three months ended July 31, 2026 and 2025. As of July 31, 2026 and April 30, 2026, no allowance for credit losses was recorded, as management’s assessment concluded that expected credit losses associated with the note receivables were immaterial.