SEGMENT REPORTING

3 Months Ended

Jul. 31, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 3 — SEGMENT REPORTING

Currently, the Company has two reportable business segments:

(i)	Consulting Service Segment, mainly provides consulting advisory services in management business, accounting and financial services; and
(ii)	Healthcare Segment, mainly provides healthcare products to customers, most of them are distributors.

In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments. For the three months ended July 31, 2023, the consulting service and healthcare segment did not generate any revenue.

	Three Months ended July 31, 2024
	Healthcare Segment			Consulting Service Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	–		$	–
Sale of healthcare products		108,477			–			108,477
Total revenue		108,477			–			108,477
Cost of revenue:
Consulting service income		–			–			–
Sale of healthcare products		(35,304	)		–			(35,304	)
Total cost of revenue		(35,304	)		–			(35,304	)
Gross profit		73,173			–			73,173
Operating Expenses
Selling and distribution		(7,030	)		–			(7,030	)
Personal and benefit costs		(18,739	)		(35,245	)		(53,984	)
General and administrative		(751	)		(56,822	)		(57,573	)
Total operating expenses		(26,520	)		(92,067	)		(118,587	)
Segment income (loss)	$	46,653		$	(92,067	)	$	(45,414	)

The below revenues are based on the countries in which the customer is located. Summarized financial information concerning the geographic segments is shown in the following tables:

	Three Months ended July 31,
	2024		2023
Hong Kong	$	108,477	$	–