v3.26.3
Accrued Expenses and Other Current Liabilities
 3 Months Ended
Jul. 31, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 9 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consisted of the following:

 

    July 31,
2026
(unaudited)		     April 30,
2026		  
Payroll and payroll tax payable   $ 2,857     $ 1,899  
Accrued interest payable     3,500       -  
Credit card payable     15,316       11,787  
Professional fee payable     133,766       196,739  
Total   $ 155,439     $ 210,425  

 

As of April 30, 2026, professional fees payable primarily consisted of outstanding legal fees related to SEC filing compliance services provided by the Company’s SEC counsel, as well as fees for legal services associated with acquisitions and discontinued operations, audit fees for potential acquisitions, and Nasdaq listing fees.