Income Taxes (Tables)

12 Months Ended

Apr. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of federal statutory rate on income (loss) before income taxes

	Year ended April 30, 2023			Year ended April 30, 2022
Current:
Federal income tax expense	$	223,512		$	17,246
State income tax expense		116,099			10,492
Deferred:
Federal income tax benefit		(2,345	)		—
State income tax benefit		(780	)		—
Total	$	336,486		$	27,738

Schedule of income tax rate reconciliation

	Year ended April 30, 2023			Year ended April 30, 2022
Federal statutory rate		21.00	%		(21.00	)%
State statutory rate, net of effect of state income tax deductible to federal income tax		7.08	%		(6.88	)%
Permanent difference – penalties, interest, and others		(1.69	)%		(11.70	)%
Utilization of net operating losses (“NOL”)		(14.64	)%		-	%
Valuation allowance		5.28	%		44.00	%
Effective tax rate		17.03	%		4.42	%

Schedule of deferred tax assets and liabilities

	April 30, 2023			April 30, 2022
Deferred tax assets:
Inventory reserve	$	—		$	13,101
Bad debt expense		70,929
Lease liabilities, net of ROU		441,997			—
NOL		583,490			872,592
Valuation allowance		(1,085,551	)		(885,693	)
Deferred tax assets, net	$	10,865		$	—
Deferred tax liability:
Trademark acquired at acquisition of Maison Monterey Park		51,273			—
Deferred tax liability, net of deferred tax assets	$	40,408		$	—