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CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2025
Apr. 30, 2024
Current assets:    
Cash $ 782,810 $ 593,036
Accounts receivable 1,266,951 0
Inventories 44,247 132,873
Advances to vendor 158,802 460,870
Other current assets 3,441 6,079
Total current assets 2,256,251 1,192,858
TOTAL ASSETS 2,256,251 1,192,858
Current liabilities:    
Accounts payable and accrued expenses 60,065 60,749
Other current liabilities 820 8,302
Amounts due to related parties 0 3,000
Income tax payable 286,682 64,869
Total current liabilities 347,567 136,920
TOTAL LIABILITIES 347,567 136,920
Commitments and contingencies
Shareholders’ equity (deficit):    
Common stock, $0.001 par value; 75,000,000 shares authorized; 25,012,270 shares issued and outstanding as of April 30, 2025 and 2024, respectively 25,012 25,012
Additional paid-in capital 1,012,971 1,012,971
Shares to be issued – 20,000 shares of common stock 3,000 1,000
Retained earnings 867,701 16,955
Total Shareholders’ Equity 1,908,684 1,055,938
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 2,256,251 $ 1,192,858