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10-K true 2025-04-30 --04-30 false 333-218733 YIJIA GROUP CORP. NV 35-2583762 39 E Broadway Suite 603 New York NY 10002 919 869-0279 No No Yes Yes Non-accelerated Filer true false false false false 0 25012270 Risk Management and StrategyWe acknowledge the increasing importance of cybersecurity in today’s digital and interconnected world. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20240501__20250430_zzcQPtKvRUQe">Cybersecurity threats pose significant risks to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20240501__20250430_zPaEYertfvj4">integrity of our systems and data, potentially impacting our business operations, financial condition and reputation. As a smaller reporting company, we currently do not have formalized cybersecurity measures, a dedicated cybersecurity team or specific protocols in place to manage cybersecurity risks. Our approach to cybersecurity is in the developmental stage, and we have not yet conducted comprehensive risk assessments, established an incident response plan or engaged with external cybersecurity consultants for assessments or services. Given our current stage of cybersecurity development, we have not experienced any significant cybersecurity incidents to date. However, we recognize that the absence of a formalized cybersecurity framework may leave us vulnerable to cyberattacks, data breaches and other cybersecurity incidents. Such events could potentially lead to unauthorized access to, or disclosure of, sensitive information, disrupt our business operations, result in regulatory fines or litigation costs and negatively impact our reputation among customers and partners. We are in the process of evaluating our cybersecurity needs and developing appropriate measures to enhance our cybersecurity posture. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20240501__20250430_zQdb7N9zEWHe">This includes considering the engagement of external cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy. Our goal is to establish a cybersecurity framework that is commensurate with our size, complexity and the nature of our operations, thereby reducing our exposure to cybersecurity risks. In addition, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20240501__20250430_zd3HqhgXR2Fj">the Board will oversee any cybersecurity risk management framework and a dedicated committee of the Board or an officer appointed by the Board will review and approve any cybersecurity policies, strategies and risk management practices. Despite our efforts to improve our cybersecurity measures, there can be no assurance that our initiatives will fully mitigate the risks posed by cyber threats. The landscape of cybersecurity risks is constantly evolving, and we will continue to assess and update our cybersecurity measures in response to emerging threats. Cybersecurity threats pose significant risks to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20240501__20250430_zPaEYertfvj4">integrity of our systems and data, potentially impacting our business operations, financial condition and reputation. true This includes considering the engagement of external cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy. the Board will oversee any cybersecurity risk management framework and a dedicated committee of the Board or an officer appointed by the Board will review and approve any cybersecurity policies, strategies and risk management practices. 2485 Simon & Edward, LLP Los Angeles County, California

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<p id="xdx_804_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zF1ljGIAdHid" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 59.3pt; text-align: justify; text-indent: -59.3pt">NOTE 1 － ORGANIZATION AND NATURE OF BUSINESS Yijia Group Corp. (“the Company” or “YJGJ”) was incorporated on January 25, 2017 under the laws of the State of Nevada, United States of America, formerly known as Soldino Group Corp. The Company has currently commenced its operation in the rendering of consulting advisory services in management business, accounting and finance services; and provides healthcare products and health consultation services to domestic and international customers. On June 6, 2023, the Company’s major shareholder and director, Barry Sytner entered into a securities purchase agreement (the “Securities Purchase Agreement”) with Xianchang Ma (“Mr. Ma”), pursuant to which Barry Sytner sold 5,066,250 shares of common stock of the Company to Mr. Ma, constituting approximately 86.3% of the issued and outstanding shares of the Company as of May 2, 2023, for a total consideration of $470,562, derived from the purchaser’s personal funds. The Securities Purchase Agreement was closed on June 14, 2023. Following the closing of the securities purchase transaction, Mr. Ma acquired a beneficial interest in 5,066,250 shares of common stock of the Company constituting approximately 86.3% of the issued and outstanding shares of the Company as of May 2, 2023 and constituting a change of control of the Company. Pursuant to the Securities Purchase Agreement, Barry Sytner has resigned from all his positions with the Company, and Mr. Ma was appointed as the Chief Executive Officer, President, Chief Financial Officer and Director of the Company, effective June 14, 2023. Mr. Ma passed away on August 3, 2023. On September 12, 2023, Ms. Caihong Qu, Mr. Xianchang Ma’s sole heir, was allocated 5,066,250 shares of the Company’s common stock at a consideration of $Nil through operation of law. Upon completion of this transfer, Ms. Qu possessed 5,066,250 shares of common stock of the Company constituting approximately 86.3% of the issued and outstanding shares of the Company as of September 12, 2023, which constituted another change of control of the Company at that time. Effective September 13, 2023, the Board comprised Ms. Qiuping Lu and Mr. Ruiming Zhou. Ms. Qiuping Lu was appointed as the Chief Executive Officer, President, and Chief Financial Officer of the Company. On November 9, 2023, the Company founded Nutripeak Trading Corporation (“NTC”), a wholly owned subsidiary incorporated in Nevada. NTC was established with the purpose of marketing and supplying healthcare products. On January 30, 2024, the Company entered into ten securities purchase agreements (the “Purchase Agreements”) in connection with its private offering (the “Offering”) of the Company’s unregistered shares of common stock, par value $0.001, with a total of ten (10) investors, consisting of two (2) U.S. accredited investors, as defined under Rule 501 of Regulation D, and eight (8) non-U.S. investors (individually, an “Investor” and collectively, the “Investors”), at a purchase price of $0.05 per share. This Offering was being conducted on a rolling basis and there was no minimum nor maximum offering amount to close this Offering. Each of the Purchase Agreements contained customary representations, warranties and covenants by the parties, regularly applied under industry standards. Each of the Investors acknowledged and agreed that any resale of the shares issued in connection with this Offering is subject to resale restrictions pursuant to the Securities Exchange Act of 1934 and none of the shares purchased herein has been registered under the Securities Act of 1933, as amended. This Offering was closed on January 30, 2024 and the Company raised an aggregate gross proceeds of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240129__20240130__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zz8qi6s7n8uj" title="Proceeds from private placement">957,051 by selling and issuing 19,141,020 shares of its common stock in this Offering. The details of the Company’s subsidiary are described below: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zNcXpaXkyUPj" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td style="width: 20%">Schedule of details of company subsidiary</td> <td style="width: 1%"> </td> <td style="width: 24%"> </td> <td style="width: 1%"> </td> <td style="width: 26%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 8%"> </td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom">Name</td> <td> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Place of incorporation and kind of legal entity</td> <td> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Principal activities and place of operation</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Particulars of issued/ registered share capital</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Effective interest Held</td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td><span id="xdx_908_ecustom--SubsidiaryName_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_z7XQDh9JCTC8" title="Name of subsidiaries">Nutripeak Trading Corporation (“NTC”)</td> <td> </td> <td><span id="xdx_90D_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_z8fmqqnCJuph" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_907_ecustom--PrincipalActivity_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zSbD492QDyr4" title="Principal activities and place of operation">Marketing and supplying healthcare products</td> <td> </td> <td><span id="xdx_904_ecustom--ParticularsOfRegisteredPaidUpShareCapital_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zHNlFXyPdLu6" title="Particulars of issued/ registered share capital">100 shares of common stock, par value $1 per share</td> <td> </td> <td><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zM0M70bb7Fpl" title="Effective interest held">100%</td></tr> </table> YJGJ and its subsidiary are hereinafter referred to as (the “Company”).

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<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zNcXpaXkyUPj" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details)"> <tr> <td style="width: 20%">Schedule of details of company subsidiary</td> <td style="width: 1%"> </td> <td style="width: 24%"> </td> <td style="width: 1%"> </td> <td style="width: 26%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 8%"> </td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom">Name</td> <td> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Place of incorporation and kind of legal entity</td> <td> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Principal activities and place of operation</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Particulars of issued/ registered share capital</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> Effective interest Held</td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td><span id="xdx_908_ecustom--SubsidiaryName_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_z7XQDh9JCTC8" title="Name of subsidiaries">Nutripeak Trading Corporation (“NTC”)</td> <td> </td> <td><span id="xdx_90D_ecustom--PlaceOfIncorporationAndKindOfLegalEntity_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_z8fmqqnCJuph" title="Place of incorporation and kind of legal entity">State of Nevada, United States of America, Corporation</td> <td> </td> <td><span id="xdx_907_ecustom--PrincipalActivity_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zSbD492QDyr4" title="Principal activities and place of operation">Marketing and supplying healthcare products</td> <td> </td> <td><span id="xdx_904_ecustom--ParticularsOfRegisteredPaidUpShareCapital_c20240501__20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zHNlFXyPdLu6" title="Particulars of issued/ registered share capital">100 shares of common stock, par value $1 per share</td> <td> </td> <td><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250430__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NutripeakTradingCorporationMember_zM0M70bb7Fpl" title="Effective interest held">100%</td></tr> </table>

Nutripeak Trading Corporation (“NTC”) State of Nevada, United States of America, Corporation Marketing and supplying healthcare products 100 shares of common stock, par value $1 per share

NOTE 2 － SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The financial statements are presented in US dollars, which is the Company’s functional currency. Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. Reclassifications Certain amounts on the prior year’s consolidated balance sheets, consolidated statements of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity. Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Significant areas for which management uses estimates include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify">·</td> <td style="text-align: justify">sales returns at point in time and allowances;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">inventory;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">income tax valuation allowances</td></tr> </table> These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary. Segment Reporting Accounting Standards Codification (“ASC”) Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in consolidated financial statements. Currently, the Company has two business segments consisted of consulting service segment and healthcare segment operating in the United States of America. Cash Cash is carried at cost and represents cash on hand and demand deposits placed with banks or other financial institutions. Inventories Inventories primarily consist of finished healthcare products which are stated at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out method and includes all costs to acquire and other costs to bring the inventories to their present location and condition. The Company takes ownership, risks, and rewards of the products purchased. Inventories are written down to estimated net realizable value, which could be impacted by certain factors including historical usage, expected demand, anticipated sales price, new product development schedules, product obsolescence, and other factors. The Company continuously evaluates the recoverability of the Company’s inventories, and inventory provisions are recorded in the consolidated statements of operations and comprehensive income. The Company did not record write-down of potentially obsolete or slow-moving inventories or lower of cost or market adjustment for the years ended April 30, 2025 and 2024. Revenue Recognition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">identify the contract with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">identify the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">determine the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">allocate the transaction price to performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">recognize revenue as the performance obligation is satisfied.</td></tr> </table> Currently, the Company operates in two business segments. The Consulting Service Segment mainly provides consulting advisory services in management, business, accounting and finance; and the Healthcare Segment mainly provides healthcare products and health consultation services to customers. The sale and distribution of healthcare products, such as Nicotinamide Riboside capsules, has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of their healthcare products upon delivery or pick up by the customers, whereas the title and risk of loss are fully transferred to customers. For those sales orders which are delivered by the Company, shipping term is under Ex Works (“EXW”), the Company fulfills the obligation to deliver when the products are available on their premises, i.e. the warehouse. Those customers are responsible for all transportation costs, risk of loss, and any other costs that point onward. Revenue is earned from the rendering of consulting advisory services to customers. The Company recognizes services revenue over the period in which such services are performed and billed to the customer, pursuant to the fulfillment of service terms in the agreement. Disaggregation of Revenue The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--DisaggregationOfRevenueTableTextBlock_zEbt3ujmNXG5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Consultancy service fee income</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zk7UbrZmFfu4" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zsHRmlrZ7ut5" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">26,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sales of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zjqlZCKrrQ01" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVVQv3w0G0z2" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430_z0ItY9HVSRqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430_zk7uhZdNuxmg" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">570,694</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Cost of Revenues Cost of revenues, which are directly attributable to the sale of healthcare products, primarily consists of purchase costs of merchandizes. Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the years ended April 30, 2025 and 2024. The Company and its subsidiary are subject to local and various foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions. Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the years ended April 30, 2025 and 2024. Net Income Per Share The Company computes net income per share in accordance with FASB ASC 260 “Earnings per Share”. Basic income per share is computed by dividing net income available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income per share gives effect to all diluted potential common shares outstanding during the period. Dilutive income per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2025 and 2024, there were no potentially dilutive debt or equity instruments issued or outstanding. Stock Based Compensation Pursuant to ASU 2018-07, the Company follows ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards (employee or non-employee), are measured at grant-date fair value of the equity instruments that an entity is obligated to issue. Restricted stock units are valued using the market price of the Company’s common shares on the date of grant. Related Parties Parties, which can be a corporation or individual, are considered to be related if the entities have the ability, directly or indirectly, to control the other party or exercise significant influence over the party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%; text-align: justify">·</td> <td style="width: 97%; text-align: justify">Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 2: Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 3: Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.</td></tr> </table> The carrying value of cash, amount due to a related party and other current assets approximates its fair value due to their short-term nature of these financial instruments. Recent Accounting Standard Adopted In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to its consolidated financial statements. Accounting Standards Issued but Not Yet Adopted In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to our unaudited condensed consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the unaudited condensed consolidated balance sheets, statements of operations and cash flows.

Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). The financial statements are presented in US dollars, which is the Company’s functional currency.

Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.

Reclassifications Certain amounts on the prior year’s consolidated balance sheets, consolidated statements of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity.

Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Significant areas for which management uses estimates include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify">·</td> <td style="text-align: justify">sales returns at point in time and allowances;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">inventory;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">income tax valuation allowances</td></tr> </table> These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary.

Segment Reporting Accounting Standards Codification (“ASC”) Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in consolidated financial statements. Currently, the Company has two business segments consisted of consulting service segment and healthcare segment operating in the United States of America.

Cash Cash is carried at cost and represents cash on hand and demand deposits placed with banks or other financial institutions.

Inventories Inventories primarily consist of finished healthcare products which are stated at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out method and includes all costs to acquire and other costs to bring the inventories to their present location and condition. The Company takes ownership, risks, and rewards of the products purchased. Inventories are written down to estimated net realizable value, which could be impacted by certain factors including historical usage, expected demand, anticipated sales price, new product development schedules, product obsolescence, and other factors. The Company continuously evaluates the recoverability of the Company’s inventories, and inventory provisions are recorded in the consolidated statements of operations and comprehensive income. The Company did not record write-down of potentially obsolete or slow-moving inventories or lower of cost or market adjustment for the years ended April 30, 2025 and 2024.

Revenue Recognition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">identify the contract with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">identify the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">determine the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">allocate the transaction price to performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">recognize revenue as the performance obligation is satisfied.</td></tr> </table> Currently, the Company operates in two business segments. The Consulting Service Segment mainly provides consulting advisory services in management, business, accounting and finance; and the Healthcare Segment mainly provides healthcare products and health consultation services to customers. The sale and distribution of healthcare products, such as Nicotinamide Riboside capsules, has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of their healthcare products upon delivery or pick up by the customers, whereas the title and risk of loss are fully transferred to customers. For those sales orders which are delivered by the Company, shipping term is under Ex Works (“EXW”), the Company fulfills the obligation to deliver when the products are available on their premises, i.e. the warehouse. Those customers are responsible for all transportation costs, risk of loss, and any other costs that point onward. Revenue is earned from the rendering of consulting advisory services to customers. The Company recognizes services revenue over the period in which such services are performed and billed to the customer, pursuant to the fulfillment of service terms in the agreement.

Disaggregation of Revenue The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--DisaggregationOfRevenueTableTextBlock_zEbt3ujmNXG5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Consultancy service fee income</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zk7UbrZmFfu4" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zsHRmlrZ7ut5" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">26,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sales of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zjqlZCKrrQ01" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVVQv3w0G0z2" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430_z0ItY9HVSRqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430_zk7uhZdNuxmg" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">570,694</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--DisaggregationOfRevenueTableTextBlock_zEbt3ujmNXG5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Disaggregated revenue)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated revenue</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Type of products or services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Timing of revenue recognition</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Consultancy service fee income</td><td style="width: 2%"> </td> <td style="width: 32%; text-align: left">Services transferred over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zk7UbrZmFfu4" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultancyServiceFeeIncomeMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zsHRmlrZ7ut5" style="width: 13%; text-align: right" title="Disaggregated revenue from customers">26,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sales of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Goods transferred at a point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zjqlZCKrrQ01" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SalesOfHealthcareProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVVQv3w0G0z2" style="border-bottom: Black 1pt solid; text-align: right" title="Disaggregated revenue from customers">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240501__20250430_z0ItY9HVSRqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20230501__20240430_zk7uhZdNuxmg" style="border-bottom: Black 2.5pt double; text-align: right" title="Disaggregated revenue from customers">570,694</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10838

26100

2651267

544594

2662105

570694

Cost of Revenues Cost of revenues, which are directly attributable to the sale of healthcare products, primarily consists of purchase costs of merchandizes.

Income Taxes The provision for income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the years ended April 30, 2025 and 2024. The Company and its subsidiary are subject to local and various foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions.

Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the years ended April 30, 2025 and 2024.

Net Income Per Share The Company computes net income per share in accordance with FASB ASC 260 “Earnings per Share”. Basic income per share is computed by dividing net income available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income per share gives effect to all diluted potential common shares outstanding during the period. Dilutive income per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2025 and 2024, there were no potentially dilutive debt or equity instruments issued or outstanding.

Stock Based Compensation Pursuant to ASU 2018-07, the Company follows ASC 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards (employee or non-employee), are measured at grant-date fair value of the equity instruments that an entity is obligated to issue. Restricted stock units are valued using the market price of the Company’s common shares on the date of grant.

Related Parties Parties, which can be a corporation or individual, are considered to be related if the entities have the ability, directly or indirectly, to control the other party or exercise significant influence over the party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%; text-align: justify">·</td> <td style="width: 97%; text-align: justify">Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 2: Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">·</td> <td style="text-align: justify">Level 3: Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.</td></tr> </table> The carrying value of cash, amount due to a related party and other current assets approximates its fair value due to their short-term nature of these financial instruments.

Recent Accounting Standard Adopted In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to its consolidated financial statements.

Accounting Standards Issued but Not Yet Adopted In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to our unaudited condensed consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the unaudited condensed consolidated balance sheets, statements of operations and cash flows.

NOTE 3 — SEGMENT REPORTING Currently, the Company has two reportable business segments: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="width: 24px">(i)</td> <td style="text-align: justify">Consulting Service Segment, mainly provides consulting advisory services in management business, accounting and financial services; and</td></tr> <tr style="vertical-align: top"> <td>(ii)</td> <td style="text-align: justify">Healthcare Segment, mainly provides healthcare products to customers, most of them are distributors.</td></tr> </table> In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments. <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zkuZbEg1RwBf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliation of the disaggregated revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthcare Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zPICmWSAgO8i" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zprwqisjJTk9" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_ziMm3SVyDMee" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z5GREln9BF66" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zuHkhHBPCXBh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zSEd95axUWR4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zqE6XgqTX71c" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zK1jTZwBx3X9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zXpG2Mva1qI4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zo5z5KEvzMU7" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zhmQ4OcnLhUj" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zneIHINYgWo4" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zsoOyjOPHwFi" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zRSbWJRs1by" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsdwUdXxnQHj" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zWsSEU7VFYbg" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zPD9TgD2WpSe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430_zil2c1QQwXub" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zbDMjpIT9Ov6" style="text-align: right" title="Gross profit">1,564,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zuiaCuNy1mOb" style="text-align: right" title="Gross profit">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GrossProfit_c20240501__20250430_z4JySFFNkMV2" style="text-align: right" title="Gross profit">1,575,710</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--SellingExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zPpjtYPQJXWi" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SellingExpense_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zwQBaDVn4Tla" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SellingExpense_iN_di_c20240501__20250430_z7CH37x4NLIk" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zUTj659tywYk" style="text-align: right" title="Personal and benefit costs">(57,065</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJWGeFslo34j" style="text-align: right" title="Personal and benefit costs">(144,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430_zAQKpZnXTEu6" style="text-align: right" title="Personal and benefit costs">(201,608</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zrJ3eW18Dl88" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(21,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zVr5xIYdB4tj" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(137,011</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430_zOpuRcaI02v9" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(158,122</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zyGKTRPXC9l9" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(85,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zwlMxJg3JtQ6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(281,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430_zm5NMNJqQ5Qa" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(367,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zDLvg7FIZ9Mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,479,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHjweUB08tm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(270,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20240501__20250430_z7qdq7wwPrl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,208,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthcare Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z8JpAiKozPsg" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zfWZCAUElHtk" style="width: 13%; text-align: right" title="Total revenue">26,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_z88UkuwWZlpj" style="width: 13%; text-align: right" title="Total revenue">26,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zL6VGlSRHLhk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20230501__20240430__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zH7Oihm6aT8e" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zaceJinbU6M8" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zP8Jbv1o3ZI4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zVRCNPKHpOed" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">26,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430_zVlmTjbLSWWi" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">570,694</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zr1J89QOTEvd" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHNWf8vk1B04" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zqc4Xxj29O2c" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zMY2eY3xG8w3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8L0WwEIhjgf" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zlEhseNi0Sp6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z7RBHc3I5jB8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXduByhfVc8h" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430_zOhGcBrxLIse" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zcAnHFv0iizj" style="text-align: right" title="Gross profit">351,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zU3rzod4gPnl" style="text-align: right" title="Gross profit">26,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20230501__20240430_zba1D2azTZVl" style="text-align: right" title="Gross profit">377,711</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z0q0qifo2zp9" style="text-align: right" title="Selling and distribution">(22,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di0_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zZsg3b9z56W4" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di_c20230501__20240430_zPAzagEIYwtd" style="text-align: right" title="Selling and distribution">(22,683</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zC8HPMlosGd" style="text-align: right" title="Personal and benefit costs">(15,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z169KO1Rje11" style="text-align: right" title="Personal and benefit costs">(46,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430_zAHN04U7HvG5" style="text-align: right" title="Personal and benefit costs">(62,646</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zVguvFyTRtJ3" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(4,673</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zgXZecm8YhMh" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(82,080</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430_zB8cF1Vbde72" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(86,753</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zMfkkiIDhWM5" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(42,709</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zNW78igFcBr9" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(129,373</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430_zoQJ2NVqZJlc" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(172,082</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zyCFr6djWrDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">308,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zraBXVXloPg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(103,273</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20230501__20240430_zFJrX2WzTllj" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">205,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zTU1uGwOO9Db" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td>Schedule of geographic segments</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__country--CN_zae7sMQTBrTk" style="width: 13%; text-align: right" title="Total revenue">385,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__country--CN_zzJ2iqlapbO" style="width: 13%; text-align: right" title="Total revenue">411,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__country--HK_zXSpWwL1DPj8" style="text-align: right" title="Total revenue">1,072,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__country--HK_zHFjzD9QhVDi" style="text-align: right" title="Total revenue">81,745</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Unites States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zPFr8vXoOkr1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,204,157</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zpQ3xHiK08i" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">77,849</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zmMj65jUboY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430_zYjQhlWqxxs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">570,694</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zkuZbEg1RwBf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Reconciliation of the disaggregated revenue)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliation of the disaggregated revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthcare Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zPICmWSAgO8i" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zprwqisjJTk9" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_ziMm3SVyDMee" style="width: 13%; text-align: right" title="Total revenue">10,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z5GREln9BF66" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20240501__20250430__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zuHkhHBPCXBh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zSEd95axUWR4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zqE6XgqTX71c" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,651,267</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zK1jTZwBx3X9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">10,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zXpG2Mva1qI4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zo5z5KEvzMU7" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zhmQ4OcnLhUj" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zneIHINYgWo4" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zsoOyjOPHwFi" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zRSbWJRs1by" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zsdwUdXxnQHj" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zWsSEU7VFYbg" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zPD9TgD2WpSe" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240501__20250430_zil2c1QQwXub" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(1,086,395</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zbDMjpIT9Ov6" style="text-align: right" title="Gross profit">1,564,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--GrossProfit_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zuiaCuNy1mOb" style="text-align: right" title="Gross profit">10,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GrossProfit_c20240501__20250430_z4JySFFNkMV2" style="text-align: right" title="Gross profit">1,575,710</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--SellingExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zPpjtYPQJXWi" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SellingExpense_iN_di0_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zwQBaDVn4Tla" style="text-align: right" title="Selling and distribution">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SellingExpense_iN_di_c20240501__20250430_z7CH37x4NLIk" style="text-align: right" title="Selling and distribution">(7,666</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zUTj659tywYk" style="text-align: right" title="Personal and benefit costs">(57,065</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zJWGeFslo34j" style="text-align: right" title="Personal and benefit costs">(144,543</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LaborAndRelatedExpense_iN_di_c20240501__20250430_zAQKpZnXTEu6" style="text-align: right" title="Personal and benefit costs">(201,608</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zrJ3eW18Dl88" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(21,111</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zVr5xIYdB4tj" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(137,011</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240501__20250430_zOpuRcaI02v9" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(158,122</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zyGKTRPXC9l9" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(85,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zwlMxJg3JtQ6" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(281,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_iN_di_c20240501__20250430_zm5NMNJqQ5Qa" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(367,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zDLvg7FIZ9Mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,479,030</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240501__20250430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHjweUB08tm2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(270,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20240501__20250430_z7qdq7wwPrl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">1,208,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Healthcare Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Consulting Service Segment</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Revenue from external customers:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: justify">Consulting service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z8JpAiKozPsg" style="width: 13%; text-align: right" title="Total revenue">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__custom--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zfWZCAUElHtk" style="width: 13%; text-align: right" title="Total revenue">26,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_z88UkuwWZlpj" style="width: 13%; text-align: right" title="Total revenue">26,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zL6VGlSRHLhk" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_d0_c20230501__20240430__custom--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__custom--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zH7Oihm6aT8e" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zaceJinbU6M8" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zP8Jbv1o3ZI4" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">544,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zVRCNPKHpOed" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">26,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430_zVlmTjbLSWWi" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">570,694</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Consulting service income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zr1J89QOTEvd" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zHNWf8vk1B04" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--ConsultingServiceIncomeMember_zqc4Xxj29O2c" style="text-align: right" title="Total cost of revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sale of healthcare products</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zMY2eY3xG8w3" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z8L0WwEIhjgf" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430__srt--ProductOrServiceAxis__custom--SaleOfHealthcareProductsMember_zlEhseNi0Sp6" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z7RBHc3I5jB8" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_iN_di0_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zXduByhfVc8h" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di_c20230501__20240430_zOhGcBrxLIse" style="border-bottom: Black 1pt solid; text-align: right" title="Total cost of revenue">(192,983</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zcAnHFv0iizj" style="text-align: right" title="Gross profit">351,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zU3rzod4gPnl" style="text-align: right" title="Gross profit">26,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20230501__20240430_zba1D2azTZVl" style="text-align: right" title="Gross profit">377,711</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_z0q0qifo2zp9" style="text-align: right" title="Selling and distribution">(22,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di0_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zZsg3b9z56W4" style="text-align: right" title="Selling and distribution">(300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingExpense_iN_di_c20230501__20240430_zPAzagEIYwtd" style="text-align: right" title="Selling and distribution">(22,683</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Personal and benefit costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zC8HPMlosGd" style="text-align: right" title="Personal and benefit costs">(15,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_z169KO1Rje11" style="text-align: right" title="Personal and benefit costs">(46,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LaborAndRelatedExpense_iN_di_c20230501__20240430_zAHN04U7HvG5" style="text-align: right" title="Personal and benefit costs">(62,646</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zVguvFyTRtJ3" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(4,673</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zgXZecm8YhMh" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(82,080</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20230501__20240430_zB8cF1Vbde72" style="border-bottom: Black 1pt solid; text-align: right" title="General and administrative">(86,753</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zMfkkiIDhWM5" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(42,709</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zNW78igFcBr9" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(129,373</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingExpenses_iN_di_c20230501__20240430_zoQJ2NVqZJlc" style="border-bottom: Black 1pt solid; text-align: right" title="Total operating expenses">(172,082</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember_zyCFr6djWrDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">308,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20230501__20240430__us-gaap--StatementBusinessSegmentsAxis__custom--ConsultingServiceSegmentMember_zraBXVXloPg4" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">(103,273</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20230501__20240430_zFJrX2WzTllj" style="border-bottom: Black 2.5pt double; text-align: right" title="Segment income (loss)">205,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10838

2651267

10838

2662105

-0

1086395

-0

1086395

-0

1086395

1564872

10838

1575710

7666

-0

7666

57065

144543

201608

21111

137011

158122

85842

281554

367396

1479030

-270716

1208314

26100

544594

26100

570694

-0

192983

-0

192983

-0

192983

351611

26100

377711

22383

300

22683

15653

46993

62646

4673

82080

86753

42709

129373

172082

308902

-103273

205629

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zTU1uGwOO9Db" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Revenues by geographic segments)"> <tr style="vertical-align: bottom"> <td>Schedule of geographic segments</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__country--CN_zae7sMQTBrTk" style="width: 13%; text-align: right" title="Total revenue">385,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__country--CN_zzJ2iqlapbO" style="width: 13%; text-align: right" title="Total revenue">411,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__country--HK_zXSpWwL1DPj8" style="text-align: right" title="Total revenue">1,072,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__country--HK_zHFjzD9QhVDi" style="text-align: right" title="Total revenue">81,745</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Unites States of America</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zPFr8vXoOkr1" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">1,204,157</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__srt--StatementGeographicalAxis__custom--UnitesStatesOfAmericaMember_zpQ3xHiK08i" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">77,849</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430_zmMj65jUboY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">2,662,105</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430_zYjQhlWqxxs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">570,694</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

385718

411100

1072230

81745

1204157

77849

2662105

570694

NOTE 4 － INVENTORIES Inventories comprised of the following: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zJprcAnHXAZ6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of inventories</td><td> </td> <td colspan="2" id="xdx_49B_20250430_zpIENmLyKQk5" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20240430_zs1LnFFCVhni" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_zrfeMD3nSPf2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods – Gene Code NR Capsules</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">132,873</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the years ended April 30, 2025 and 2024, no allowance for obsolete inventories was recorded by the Company.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zJprcAnHXAZ6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of inventories</td><td> </td> <td colspan="2" id="xdx_49B_20250430_zpIENmLyKQk5" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20240430_zs1LnFFCVhni" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_zrfeMD3nSPf2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Finished goods – Gene Code NR Capsules</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">44,247</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">132,873</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

44247

132873

NOTE 5 － ADVANCES TO VENDOR Advances to vendor consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--AdvancesToVendorTableTextBlock_zKjZJA3tXYJd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ADVANCES TO VENDOR (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of advances to vendor</td><td> </td> <td colspan="2" id="xdx_492_20250430_zg1c0A0KGHEa" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20240430_ztkTQUanybfe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--NontradeReceivablesCurrent_iI_zUgelvvgHDb4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Purchase deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">158,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">460,870</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--AdvancesToVendorTableTextBlock_zKjZJA3tXYJd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ADVANCES TO VENDOR (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of advances to vendor</td><td> </td> <td colspan="2" id="xdx_492_20250430_zg1c0A0KGHEa" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20240430_ztkTQUanybfe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--NontradeReceivablesCurrent_iI_zUgelvvgHDb4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Purchase deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">158,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">460,870</td><td style="width: 1%; text-align: left"> </td></tr> </table>

158802

460870

NOTE 6－ COMMON STOCK Authorized shares The Company has 75,000,000 shares of common stock authorized, par value $0.001 per share. Issued and outstanding shares In January 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240129__20240130__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zQcLvopBLIO1" title="Stock issued in private placement, shares">19,141,020 shares of common stock at a cash price of $0.05 per share for the total proceeds of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240129__20240130__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z6rq88EeMzMh" title="Proceeds from private placement">957,051 in the private placement. As of April 30, 2025 and 2024, there were 25,012,270 shares of common stock issued and outstanding. Share-based compensation On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240107__20240108__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember_zdzJAlPIPVRa" title="Stock issued for compensation, shares">60,000 common stocks to the Chief Financial Officer - Steve Niu at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the years ended April 30, 2025 and 2024, the Company recognized share-based compensation in the amount of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember_zBayxSlkNM8c" title="Stock issued for compensation, value">2,000 and $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20230501__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember_zXzvXjv3ECG9" title="Stock issued for compensation, value">1,000, respectively. As of April 30, 2025, the Company’s common stock to be issued totaled 60,000.

75000000

0.001

19141020

0.05

957051

25012270

60000

2000

1000

60000

NOTE 7 － NET INCOME PER SHARE Basic net income per share is computed using the weighted average number of common shares outstanding during the year. The following table sets forth the computation of basic and diluted net income per share for the years ended April 30, 2025 and 2024: <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zkEIofDI2fk6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET INCOME PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of computation of basic and diluted net income (loss) per share</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net income attributable to common shareholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20240501__20250430_zKKZLecvDpc9" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net income attributable to common shareholders">850,746</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--NetIncomeLoss_c20230501__20240430_zKdRdK4MKdz7" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net income attributable to common shareholders">140,865</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income per share – Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.01</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average common shares outstanding – Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,012,270</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,643,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zkEIofDI2fk6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET INCOME PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of computation of basic and diluted net income (loss) per share</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net income attributable to common shareholders</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20240501__20250430_zKKZLecvDpc9" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net income attributable to common shareholders">850,746</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--NetIncomeLoss_c20230501__20240430_zKdRdK4MKdz7" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net income attributable to common shareholders">140,865</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income per share – Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.03</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.01</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average common shares outstanding – Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,012,270</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,643,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

850746

140865

0.03

0.01

25012270

10643395

NOTE 8－ INCOME TAX EXPENSE The income tax provision for the years ended April 30, 2025 and 2024, consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zmudpmyQImdj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax provision</td><td> </td> <td colspan="2" id="xdx_492_20240501__20250430_zwJKEXuh4Ah8" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zbZLNQ3Gjat3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_zf98T5ogU9rd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_ztaBScFVG2wa" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">310,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">64,869</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zyhYnFG1kXHi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_z3PdoSm0RKel" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zb7nYAIXWTm" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zIuECfPP5qYh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_z4iCnglCDSQd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">353,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">64,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of April 30, 2025 and 2024, the Company’s net deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQWHYVAy7Ibf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td> <td> </td> <td colspan="2" id="xdx_49B_20250430_zCT6oJNgKTF4" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20240430_z1R34AuBV51a" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">As of April 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2025</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2024</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGrossAbstract_iB_zqP0KqXRwhwi" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_ze8MJArMpXOj" style="vertical-align: bottom; background-color: white"> <td style="width: 68%; text-align: justify">Net operating loss</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%">$</td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right">102,611</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%">$</td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right">46,969</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_zjKs1ymW9BW1" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Total deferred tax assets</td> <td> </td> <td> </td> <td style="text-align: right">102,611</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">46,969</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zmgRQfKLS8p6" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Less: valuation allowance</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(102,611</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(46,969</td> <td>)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNet_iI_d0_ztJw09DowPl5" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Deferred tax assets, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">–</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">–</td> <td> </td></tr> </table> The valuation allowance as of April 30, 2025 and 2024 was $102,611 and $46,969, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of April 30, 2025 and 2024. Up to six years since inception remain open for examination only by taxing authorities of US Federal and State of Nevada. The valuation allowance was attributed to Yijia Group Corp. which incurred a loss position. A reconciliation of the federal income tax rate to the Company’s effective tax rate at April 30, 2025 and 2024, consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z2zKg6Ykmi4j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.6%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20.3%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20.3%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustment to current year taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4.6%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective Tax Rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25.6%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31.5%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The effective tax rate differs from the statutory tax rate of 21% for the years ended April 30, 2025 and 2024, primarily due to the adjustment to current year taxes and valuation allowance on the deferred tax assets.

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zmudpmyQImdj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Income tax provision)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax provision</td><td> </td> <td colspan="2" id="xdx_492_20240501__20250430_zwJKEXuh4Ah8" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zbZLNQ3Gjat3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_ecustom--CurrentFederalTaxExpenseBenefitAbstract_iB_zf98T5ogU9rd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_ztaBScFVG2wa" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; text-indent: 9pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">310,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">64,869</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_zyhYnFG1kXHi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; text-indent: 9pt">Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CurrentStateTaxExpenseBenefitAbstract_iB_z3PdoSm0RKel" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zb7nYAIXWTm" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_zIuECfPP5qYh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; text-indent: 9pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_z4iCnglCDSQd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">353,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">64,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

310699

64869

42859

353558

64869

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQWHYVAy7Ibf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td> <td> </td> <td colspan="2" id="xdx_49B_20250430_zCT6oJNgKTF4" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20240430_z1R34AuBV51a" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">As of April 30,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2025</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2024</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGrossAbstract_iB_zqP0KqXRwhwi" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Deferred tax assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_ze8MJArMpXOj" style="vertical-align: bottom; background-color: white"> <td style="width: 68%; text-align: justify">Net operating loss</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%">$</td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right">102,611</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%">$</td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right">46,969</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_zjKs1ymW9BW1" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Total deferred tax assets</td> <td> </td> <td> </td> <td style="text-align: right">102,611</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">46,969</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zmgRQfKLS8p6" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Less: valuation allowance</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(102,611</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(46,969</td> <td>)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNet_iI_d0_ztJw09DowPl5" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Deferred tax assets, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">–</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">–</td> <td> </td></tr> </table>

102611

46969

102611

46969

102611

46969

102611

46969

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z2zKg6Ykmi4j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX EXPENSE (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.6%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20.3%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20.3%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustment to current year taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4.6%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective Tax Rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25.6%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31.5%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.210

-0.046 0.203

0.046

-0.203

0.046

0.105

0.256

0.315

NOTE 9 － RELATED PARTY BALANCES AND TRANSACTIONS Nature of relationships with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: Black 1pt solid; width: 49%; text-align: justify">Name of related party</td> <td style="padding-bottom: 1pt; width: 2%; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; text-align: justify">Relationship with the Company</td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td style="text-align: justify">Qiuping Lu (“Ms. Lu”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Chief Executive Officer and Director of the Company</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: justify">Ruiming Zhou (“Mr. Zhou”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Director of the Company</td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td style="text-align: justify">Steve Niu (“Mr. Niu”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Chief Financial Officer of the Company</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: justify">Barry Sytner (“Mr. Sytner”)</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Former Director of the Company</td></tr> <tr style="vertical-align: top; background-color: #EEEEEE"> <td style="text-align: justify">Triangle Accounting Inc.</td> <td style="text-align: justify"> </td> <td style="text-align: justify">An entity controlled by Steve Niu</td></tr> </table> Related party balances consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zCqdABviBrOh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of related party balances</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Qiuping Lu</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Amount due to a director</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">3,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> From time to time, the Company’s directors advanced funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand. On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240107__20240108__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zlVnXYb4iHLk" title="Stock issued for services, shares">60,000 common stocks to Mr. Niu at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the years ended April 30, 2025 and 2024, the Company recognized share-based compensation in the amount of $<span id="xdx_906_eus-gaap--ShareBasedCompensation_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zGl4EdwqREBa" title="Share based compensation">2,000 and $<span id="xdx_909_eus-gaap--ShareBasedCompensation_c20230501__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zQ2oJz59no9c" title="Share based compensation">1,000 respectively. As of April 30, 2025, the Company’s common stock issuable under share-based compensation totaled $<span id="xdx_904_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zUkTUHveZM0j" title="Salary payable">3,000 for <span id="xdx_909_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SteveNiuMember__us-gaap--TransactionTypeAxis__custom--Contract2024Member_zej7S6XgAbfb" title="Salary payable">60,000 shares. On January 30, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240129__20240130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QiupingLuMember_zs7DBql2ODlk" title="Stock issued new, shares">1,200,000 shares of common stock at a price of $0.05 per share for the proceeds of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240129__20240130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--QiupingLuMember_zdK3inkztwp" title="Proceeds from common stock">60,000 from Ms. Lu and issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240129__20240130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RuimingZhouMember_zvuo2uZ3Rdqg" title="Stock issued new, shares">2,201,200 shares of common stock at a price of $0.05 per share for the proceeds of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240129__20240130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RuimingZhouMember_zfOrNw85KPhg" title="Proceeds from common stock">110,060 from Mr. Zhou. This Offering was closed on January 30, 2024. In the ordinary course of business, for the years ended April 30, 2025 and 2024, the Company has been involved with transactions, either at cost or current market prices and on the normal commercial terms among related parties. The following table provides the transactions with these parties for the years as presented (for the portion of such years that they were considered related): <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zMYHvffXt1h7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Related party transactions)"> <tr style="vertical-align: bottom"> <td>Schedule of related party transactions</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Triangle Accounting Inc.</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Professional fees</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ProfessionalFees_d0_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TriangleAccountingIncMember_zZLKncIHxIKg" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Professional fees">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ProfessionalFees_c20230501__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TriangleAccountingIncMember_zcD3vRtOyqOg" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Professional fees">1,450</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Apart from the transactions and balances detailed elsewhere in these accompanying consolidated financial statements, the Company has no other significant or material related party transactions during the years presented.

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zCqdABviBrOh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of related party balances</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Qiuping Lu</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Amount due to a director</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">3,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0 3000

60000

2000

1000

3000

60000

1200000

60000

2201200

110060

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zMYHvffXt1h7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Related party transactions)"> <tr style="vertical-align: bottom"> <td>Schedule of related party transactions</td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Name</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years ended April 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Triangle Accounting Inc.</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 32%; text-align: left; padding-bottom: 2.5pt">Professional fees</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ProfessionalFees_d0_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TriangleAccountingIncMember_zZLKncIHxIKg" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Professional fees">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ProfessionalFees_c20230501__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TriangleAccountingIncMember_zcD3vRtOyqOg" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Professional fees">1,450</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1450

NOTE 10 － CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0%"> </td> <td style="width: 48px">(a)</td> <td style="text-align: justify">Cash</td></tr> </table> The Company maintains cash with banks in the United States of America (“USA”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In the United States, the standard insurance amount is $250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”). Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash. As of April 30, 2025 and 2024, $301,267 and $301,267 of the Company’s cash held by financial institutions were uninsured, respectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0%"> </td> <td style="width: 48px">(b)</td> <td style="text-align: justify">Major customers</td></tr> </table> For the years ended April 30, 2025 and 2024, the customers who accounts for 10% or more of the Company’s revenues and its outstanding receivable balances as at year-end dates, are presented as follows: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorCustomersMember_zmDqAX7AMzQ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z2FBPeIEpwm1" style="width: 13%; text-align: right" title="Revenues">1,072,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zjp1uSvOG7be" title="Percentage of revenues">40%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSEiIc9rg9Zk" style="width: 13%; text-align: right" title="Accounts receivable">501,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zpgGKyGvIq54" style="text-align: right" title="Revenues">972,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zB00zBSnCwZ9" title="Percentage of revenues">37%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zkb2sZa2ekQh" style="text-align: right" title="Accounts receivable">494,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_ztl0R5tS0Zcd" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">374,880</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zNHw0ycSW28g" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJKJMnGF8Ap8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">238,208</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zwEsjUJyxvca" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,419,278</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zgsvNp3KAzPh" title="Percentage of revenue">91%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zq8TO8HL3oD7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">1,234,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Customer C</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zi5gie6IJ3E3" style="width: 13%; text-align: right" title="Revenues">385,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zI14WdTgHaP8" title="Percentage of revenues">67%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zkjVXwUuuEn9" style="width: 13%; text-align: right" title="Accounts receivable">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Customer D</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zuPI6xYbawQf" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">81,745</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zuiq1SuJPnC2" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_znNOCblV28qj" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zmAkbILSV1ai" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">466,745</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zPlEY8f8qpTf" title="Percentage of revenue">81%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zfDtr0P2hszk" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company’s major customers are located in the People’s Republic of China, Hong Kong and the United States of America. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0%"> </td> <td style="width: 48px">(c)</td> <td style="text-align: justify">Major vendors</td></tr> </table> For the years ended April 30, 2025 and 2024, the following vendor accounted for 10% or more of our purchases: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorVendorsMember_zVmxePJ2cpk5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Vendors)"> <tr style="vertical-align: bottom"> <td style="text-align: center">Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Vendor A</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--PurchaseCost_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zfOUxUkNPcJc" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Purchases">966,422</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"><span id="xdx_90E_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_z3iYKfEY2Mn2" title="Percentage of purchases">86%</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 7%; text-align: right; padding-bottom: 2.5pt">Total:</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zqsxHOokkKUb" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Accounts payable">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Vendor B</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--PurchaseCost_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zYKi3T0r8Fh7" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Purchases">177,592</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zKno5hf3L1Qc" title="Percentage of purchases">92%</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 7%; text-align: right; padding-bottom: 2.5pt">Total:</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_z6HRJ9uPqJE1" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Accounts payable">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company’s major vendor is located in the United States of America. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0%"> </td> <td style="width: 48px">(d)</td> <td style="text-align: justify">Credit risk</td></tr> </table> Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for expected credit losses based upon factors surrounding the credit risk of specific customers, historical trends and other information.

250000

301267

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorCustomersMember_zmDqAX7AMzQ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Revenue and outstanding receivables)"> <tr style="vertical-align: bottom"> <td>Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z2FBPeIEpwm1" style="width: 13%; text-align: right" title="Revenues">1,072,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zjp1uSvOG7be" title="Percentage of revenues">40%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSEiIc9rg9Zk" style="width: 13%; text-align: right" title="Accounts receivable">501,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zpgGKyGvIq54" style="text-align: right" title="Revenues">972,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zB00zBSnCwZ9" title="Percentage of revenues">37%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zkb2sZa2ekQh" style="text-align: right" title="Accounts receivable">494,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_ztl0R5tS0Zcd" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">374,880</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zNHw0ycSW28g" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zJKJMnGF8Ap8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">238,208</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zwEsjUJyxvca" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,419,278</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zgsvNp3KAzPh" title="Percentage of revenue">91%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersABAndCMember_zq8TO8HL3oD7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">1,234,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of revenues</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Customer C</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zi5gie6IJ3E3" style="width: 13%; text-align: right" title="Revenues">385,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zI14WdTgHaP8" title="Percentage of revenues">67%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zkjVXwUuuEn9" style="width: 13%; text-align: right" title="Accounts receivable">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Customer D</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zuPI6xYbawQf" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">81,745</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zuiq1SuJPnC2" title="Percentage of revenues">14%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_znNOCblV28qj" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">TOTAL</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zmAkbILSV1ai" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">466,745</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zPlEY8f8qpTf" title="Percentage of revenue">81%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsReceivableNet_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCAndDMember_zfDtr0P2hszk" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1072230

0.40

501512

972168

0.37

494500

374880

0.14

238208

2419278

0.91

1234220

385000

0.67

81745

0.14

466745

0.81

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_hus-gaap--TransactionTypeAxis__custom--MajorVendorsMember_zVmxePJ2cpk5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONCENTRATIONS OF RISK (Details - Vendors)"> <tr style="vertical-align: bottom"> <td style="text-align: center">Schedule of concentrations risk</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Vendor A</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--PurchaseCost_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zfOUxUkNPcJc" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Purchases">966,422</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"><span id="xdx_90E_ecustom--ConcentrationRiskPercentage_dp_c20240501__20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_z3iYKfEY2Mn2" title="Percentage of purchases">86%</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 7%; text-align: right; padding-bottom: 2.5pt">Total:</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20250430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorAMember_zqsxHOokkKUb" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Accounts payable">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended April 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Vendor</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percentage of purchases</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Vendor B</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--PurchaseCost_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zYKi3T0r8Fh7" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Purchases">177,592</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage_dp_c20230501__20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_zKno5hf3L1Qc" title="Percentage of purchases">92%</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 7%; text-align: right; padding-bottom: 2.5pt">Total:</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_d0_c20240430__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorBMember_z6HRJ9uPqJE1" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Accounts payable">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

966422 0.86

177592 0.92

NOTE 11－ COMMITMENTS AND CONTINGENCIES As of April 30, 2025 and 2024, the Company has no commitments or contingencies.

NOTE 12－ SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after April 30, 2025, up to the date that the audited consolidated financial statements were available to be issued. On July 11, 2025, the Board of Directors of the Company approved a resolution to award 200,000 shares of the Company’s common stock to Chief Executive Officer Qiuping Lu. The award, valued at $36,000 based on the market price of $0.18 per share, was granted in recognition of her contributions to the Company.

false false false false We do not maintain insider trading policies and procedures governing the purchase, sale, and/or other dispositions of our securities by our directors, officers, and employees that we believe are reasonably designed to promote compliance with insider trading laws, rules, and regulations applicable to us. We have failed to do so due to limited number of members of management, limited resources, and the lack of equity awards granted to management. We intend to adopt an insider trading policy in the near future. false Although we do not have a formal policy, program, or plan that requires us to award equity or equity-based compensation on specific dates, we do not grant equity awards in anticipation of the release of material nonpublic information that is likely to result in changes to the price of our common stock, and do not time the public release of such information based on award grant dates. true