v3.26.3
Lease
3 Months Ended
Jul. 31, 2026
Lease [Abstract]  
LEASE

NOTE 11 — LEASE

 

Operating lease

   

On January 19, 2024, FuAn entered into a sublease agreement with the landlord to lease an office in Irvine, California with a lease term of 27 months. The lease commenced on February 1, 2024, and expired on April 30, 2026. The monthly rental payment is $3,825 for the period from February 1, 2024 to January 31, 2025, $3,978 for the period from February 1, 2025 to January 31, 2026, and $4,137 for the period from February 1, 2026 to April 30, 2026. The Company did not renew the lease at maturity.

 

Total long-term lease expenses from continuing operations amounted to nil   and $11,763 for the three months ended July 31, 2026 and 2025, respectively. Total long-term lease expenses from discontinued operations amounted to nil and $292,029 for the three months ended July 31, 2026 and 2025, respectively. The Company’s ROU assets and lease liabilities are recognized using an effective interest rate of 10.50%, which was determined using the Company’s incremental borrowing rate. Lease expenses related to short-term leases amounted to $11,604 and $16,374 for the three months ended July 31, 2026 and 2025, respectively.

 

The Company’s operating ROU assets and lease liabilities were as follows:

 

    July 31,
2026
    April 30,
2026
 
Operating ROU:            
Operating lease right-of-use assets   $ -     $ 94,441  
Less: accumulated amortization of ROU assets     -       (94,441 )
ROU assets, net   $ -     $ -  
                 
Operating lease liabilities:                
Operating lease liabilities, current   $ -     $ -  
Operating lease liabilities, non-current     -       -  
Total lease liabilities   $ -     $ -  

 

On March 15, 2025, MarWynn entered a 12-months lease for its office use in the City of Irvine, California, commencing on March 15, 2025. The monthly rental payment is $5,458. On March 14, 2026, MarWynn entered another 12-months lease for the same location commencing on March 15, 2026 with the monthly rental payment of $5,458. The lease was subsequently terminated in July 2026. (see Note 13 – Related Party Lease).

 

On July 1, 2026, MarWynn entered into a 12-months lease for its office use in the City of Irvine, California, commencing on July 1, 2026. The monthly rental payment is $6,146.