SEGMENT REPORTING

12 Months Ended

Apr. 30, 2025

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 Year ended April 30, 2025
	Healthcare Segment			Consulting Service Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	10,838		$	10,838
Sale of healthcare products		2,651,267			–			2,651,267
Total revenue		2,651,267			10,838			2,662,105
Cost of revenue:
Consulting service income		–			–			–
Sale of healthcare products		(1,086,395	)		–			(1,086,395	)
Total cost of revenue		(1,086,395	)		–			(1,086,395	)
Gross profit		1,564,872			10,838			1,575,710
Operating expenses:
Selling and distribution		(7,666	)		–			(7,666	)
Personal and benefit costs		(57,065	)		(144,543	)		(201,608	)
General and administrative		(21,111	)		(137,011	)		(158,122	)
Total operating expenses		(85,842	)		(281,554	)		(367,396	)
Segment income (loss)	$	1,479,030		$	(270,716	)	$	1,208,314

	For the Year ended April 30, 2024
	Healthcare Segment			Consulting Service Segment			Total
Revenue from external customers:
Consulting service income	$	–		$	26,100		$	26,100
Sale of healthcare products		544,594			–			544,594
Total revenue		544,594			26,100			570,694
Cost of revenue:
Consulting service income		–			–			–
Sale of healthcare products		(192,983	)		–			(192,983	)
Total cost of revenue		(192,983	)		–			(192,983	)
Gross profit		351,611			26,100			377,711
Operating Expenses
Selling and distribution		(22,383	)		(300	)		(22,683	)
Personal and benefit costs		(15,653	)		(46,993	)		(62,646	)
General and administrative		(4,673	)		(82,080	)		(86,753	)
Total operating expenses		(42,709	)		(129,373	)		(172,082	)
Segment income (loss)	$	308,902		$	(103,273	)	$	205,629

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:

	For the Years ended April 30,
	2025		2024
China	$	385,718	$	411,100
Hong Kong		1,072,230		81,745
Unites States of America		1,204,157		77,849
	$	2,662,105	$	570,694