v3.26.3
TAXATION (Tables)
3 Months Ended
Jul. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME LOSS BEFORE INCOME TAXES

Income before income taxes was as follows:

 

Description  July 31, 2026   July 31, 2025 
   For the Three-Month Period Ended 
Description  July 31, 2026   July 31, 2025 
U.S. federal and state  $(691,620)  $- 
Foreign   

345,313

    1,510,097 
(Loss)/income before income taxes  $(346,307)  $1,510,097 
SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES

The components of the provision for income taxes were as follows:

  

   July 31, 2026   July 31, 2025 
   For the Three-Month Period Ended 
   July 31, 2026   July 31, 2025 
Current:        
U.S. federal and state  $-   $- 
Foreign   1,242,095    249,166 
Total current income tax expense   1,242,095    249,166 
Deferred:          
U.S. federal and state   -    - 
Foreign   (1,081,209)   - 
Total deferred income tax benefit   (1,081,209)   - 
Income tax expense  $160,886   $249,166 
SCHEDULE OF EFFECTIVE RATE OF RECONCILIATION OF INCOME TAX BENEFIT

A reconciliation of the income tax benefit computed at the U.S. federal statutory income tax rate of 21% to the Company’s actual income tax expense for the year ended April 30, 2026 is as follows:

  

   For the Three-Month Period Ended 
   July 31, 2026   July 31, 2025 
Description  Amount   Rate   Amount   Rate 
Income tax benefit at U.S. federal statutory rate  $(72,724)   21.0%  $

317,120

    

21.0

%
Foreign tax effects   45,652    (13.3)%   

(67,954

)   

(4.5

)%
Tax effect of preferential tax rate   26,816    (8.7)%   -    

-

%
Tax effect of losses for which no tax benefit was recognized   161,142   (46.5)%   -    

-

%
Income tax expense  $160,886    (46.5)%  $249,166    

16.5

%