UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2024	Apr. 30, 2024
Current assets:
Cash	$ 141,635	$ 593,036
Inventories	213,463	132,873
Advances to vendors	840,262	460,870
Other current assets	5,491	6,079
Total current assets	1,200,851	1,192,858
TOTAL ASSETS	1,200,851	1,192,858
Current Liabilities:
Accounts payable and accrued expenses	67,249	60,749
Other current liabilities	1,859	8,302
Amounts due to related parties	55,600	3,000
Income tax payable	74,666	64,869
Total current liabilities	199,374	136,920
TOTAL LIABILITIES	199,374	136,920
Commitments and Contingencies
Shareholders’ equity:
Ordinary shares, $0.001 par value; 75,000,000 shares authorized; 25,012,270 shares issued and outstanding as of July 31 and April 30, 2024	25,012	25,012
Additional paid in capital	1,012,971	1,012,971
Shares to be issued – 35,000 and 20,000 shares of ordinary shares	1,750	1,000
(Accumulated deficit) retained earnings	(38,256)	16,955
Total Shareholders’ Equity	1,001,477	1,055,938
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 1,200,851	$ 1,192,858