v3.26.3
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Jul. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives The estimated useful lives by asset classification are generally as follows:
    Estimated
Useful Life		  
Furniture and fixtures   3 – 7 years  
Computer   3 – 5 years  
Schedule of Estimated Useful Lives by Asset Classification

The estimated useful lives by asset classification are generally as follows: 

 

    Estimated
Useful Life		  
Software   5 years  
Schedule of Disaggregated Revenue from Continuing Operations

The following table provides information about disaggregated revenue from continuing operations by product or service type:

 

    For the three months ended
July 31		  
    2026     2025  
             
Revenue from food and beverage sales   $ 450,000     $ -  
Revenue from consulting services     70,000       41,250  
Revenue from recyclable e-waste materials sales     570,445       -  
Total revenues   $ 1,090,445     $ 41,250  
Schedule of Information By Segment

The following tables present summary information by segment for the three months ended July 31, 2026 and 2025, respectively:

 

    For the three months ended July 31, 2026  
    Sale of
food and
beverage		     Consulting
services		     Sale of
e-waste
materials		     Total  
Sales   $ 450,000     $ 70,000     $ 570,445     $ 1,090,445  
Cost of sales     299,880       13,300       542,105       855,285  
Operating expenses     131,771       172,611       14,927       319,309  
Income (loss) from operations     18,349       (115,911 )     13,413       (84,149 )
Other income (expense), net     15,449       5,903       (3,500 )     17,852  
Income tax provision     (34,491 )     (5,365 )     (2,774 )     (42,630 )
Net income (loss)   $ (693 )   $ (115,373 )   $ 7,139     $ (108,927 )
                                 
Capital expenditure   $ 949     $ 148     $ -     $ 1,097  
Total reportable assets     2,453,243       431,524       222,899       3,107,666  

 

 

    For the three months ended July 31, 2025
    Sale of
food and
beverage		     Consulting
services		     Total  
Sales   $ -     $ 41,250     $ 41,250  
Cost of sales     -       52       52  
Operating expense     2,468,612       205,831       2,674,443  
Loss from operations     (2,468,612 )     (164,633 )     (2,633,245 )
Other expense, net     (3,860 )     -       (3,860 )
Income tax provision     -       (1,508 )     (1,508 )
Net loss   $ (2,472,472 )   $ (166,141 )   $ (2,638,613 )
                         
Capital expenditure   $ -     $ -     $ -  
Total reportable assets   $ 1,022,500     $ 603,598     $ 1,626,098  
Schedule of Basic and Diluted Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per share for the three months ended July 31, 2026 and 2025:

 

    For the three months ended
July 31,		  
    2026     2025  
Net loss attributable to the Company from continuing operations   $ (108,927 )   $ (2,638,613 )
Net loss attributable to the Company from discontinued operations     -       (81,140 )
Weighted average common stock outstanding - basic     20,194,804       17,054,004  
Weighted average common stock outstanding - diluted*     20,194,804       17,054,004  
Net loss per share of common stock from continuing operations - basic   $ (0.005 )   $ (0.15 )
Net loss per share of common stock from discontinued operations - basic   $ -     $ (0.01 )
Net loss per share of common stock from continuing operations - diluted   $ (0.005 )   $ (0.15 )
Net loss per share of common stock from discontinued operations - diluted   $ -     $ (0.01 )

   

* Loss per share for basic and diluted weighted average shares outstanding are the same due to anti-dilutive effect resulting from the net loss for the three months ended July 31, 2026 and 2025.