v3.26.3
Discontinued Operations (Tables)
 3 Months Ended
Jul. 31, 2026
Discontinued Operations [Abstract]  
Schedule of Carrying Value of Assets and Liabilities of Disposed Group

The following table summarizes the carrying value of the assets and liabilities of the disposed group as of December 22, 2025 and April 30, 2025.

 

    As of
December 22,
2025
(unaudited)		     As of
April 30,
2025
(unaudited)		  
ASSETS            
Cash and Cash Equivalents   $ 195,324     $ 390,865  
Account receivables, net     858,242       873,431  
Inventories, net     5,332,898       4,784,269  
Prepaid expenses and other current assets     295,338       263,887  
Total current assets     6,681,802       6,312,452  
                 
Deferred tax assets, net     249,769       249,769  
Property and equipment, net     164,379       252,809  
Operating lease right-of-use assets, net     2,841,442       3,753,656  
Finance lease right-of-use assets, net     41,768       54,253  
Total non-current assets     3,297,358       4,310,487  
                 
TOTAL ASSETS   $ 9,979,160     $ 10,622,939  
                 
LIABILITIES                
Short-term loan payable   $ 100,000     $ 100,000  
Account Payable     5,213,167       3,875,088  
Accrued expenses and other current liabilities     679,840       883,369  
Operating lease liabilities – current     997,311       922,247  
Financing lease liability –  current     10,465       12,249  
Income tax payable     74,751       50,019  
Auto loan payable - current     9,581       12,547  
Due to related parties     4,698       683,662  
Total current liabilities     7,089,813       6,539,181  
                 
Operating lease liabilities – non-current     2,500,340       3,107,642  
Finance lease liabilities – non-current     32,368       45,940  
Auto loan payable – non-current     33,020       33,518  
Total non-current liabilities     2,565,728       3,187,100  
                 
TOTAL LIABILITIES   $ 9,655,541     $ 9,726,281  
Schedule of Discontinued Operations Statements of Operations

The following table presents the components of discontinued operations reported in the unaudited condensed consolidated statements of operations for the three months ended July 31, 2025 (unaudited):

 

    For the
three months
ended
July 31,
2025		  
Revenue, net   $ 2,302,709  
         
Cost of revenue     (1,349,561 )
         
Gross profit     953,148  
         
Operating expenses:        
Selling expenses     (160,362 )
General & administrative expenses     (873,788 )
Total operating expenses     (1,034,150 )
         
Loss from operations     (81,002 )
         
Other income (expenses):        
Other income     1,771  
Interest expense     (1,909 )
Total other expenses, net     (138 )
         
Loss before income tax expense     (81,140 )
         
Income tax provision     -  
         
Net loss from discontinued operations, net of tax   $ (81,140 )