Related Party Balances and Transactions (Tables)

6 Months Ended

Oct. 31, 2025

Related Party Balances and Transactions [Abstract]

Schedule of Related Party Transactions

Sales to related parties

Name of Related Party	Nature	Relationship	Three Months ended October 31, 2025		Three Months ended October 31, 2024
HKGF Market of Arcadia, LLC	Supermarket product sales	Maison owns 49% equity interest		466		134,962
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		3,264		16,787
Total			$	3,730	$	151,749

Sales to related parties

Name of Related Party	Nature	Relationship	Six Months ended October 31, 2025		Six Months ended October 31, 2024
HKGF Market of Arcadia, LLC	Supermarket product sales	Maison owns 49% equity interest		121,584		170,974
Grantstone, Inc.	Supermarket product sales	John Xu, indirectly owns this entity with 100% ownership		-		1,232
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		3,264		93,186
Total			$	124,848	$	265,392

Purchases from related parties

Name of Related Party	Nature	Relationship	Three Months Ended October 31, 2025		Three Months Ended October 31, 2024
United Food, LLC	Supermarket product sales	John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC	$	-	$	433
HKGF Market of Arcadia, LLC	Supermarket product sales	Maison owns 49% equity interest		-		13,024
Dai Cheong Trading Co Inc.	Import and wholesales of groceries	John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10%		785,512		39,372
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		-		24,417
Total			$	785,512	$	77,246

Name of Related Party	Nature	Relationship	Six Months Ended October 31, 2025		Six Months Ended October 31, 2024
United Food, LLC	Supermarket product sales	John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC	$	2,764	$	1,595
HKGF Market of Arcadia, LLC	Supermarket product sales	Maison owns 49% equity interest		54,366		27,411
Dai Cheong Trading Co Inc.	Import and wholesales of groceries	John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10%		1,060,215		73,088
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		-		37,194
Total			$	1,117,345	$	139,288

Investment in equity purchased from related parties

Name of Investment Company	Nature of Operation	Investment percentage			Relationship	As of October 31, 2025		As of April 30, 2025
Dai Cheong Trading Co Inc.	Import and wholesales of groceries		10	%	John Xu, the Company’s Chief Executive Officer, Chairman and President, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10%	$	162,665	$	162,665
Total						$	162,665	$	162,665

Accounts receivable — sales to related parties

Name of Related Party	Nature	Relationship	October 31, 2025		April 30, 2025
HKGF Market of Arcadia, LLC	Supermarket product sales	Maison owns 49% equity interest	$	136,855	$	62,444
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		-		19,223
JC Business Guys, Inc.	Supermarket product sales	Shareholder with 51% equity interest of HKGF Market of Arcadia, LLC		72,810		66,728
Grantstone Inc.	Supermarket product sales	John Xu, indirectly owns this entity with 100% ownership		11,863		11,864
Ebisu LA2, LLC	Retail	John Xu, manages this entity		467		-
United Food, LLC	Supermarket product sales	John Xu, ultimately owns 24% of United Food, LLC		303,942		312,647
Total			$	525,937	$	472,907

 Accounts payable — purchase from related parties

Name of Related Party	Nature	Relationship	October 31, 2025		April 30, 2025
Hong Kong Supermarket of Monterey Park, Ltd.	Due on demand, non-interest bearing	John Xu, controls this entity	$	440,166	$	440,166
HKGF Market of Alhambra, Inc.	Supermarket product sales	Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%		11,292		54,251
Dai Cheong Trading Co Inc.	Import and wholesales of groceries	John Xu, controls this entity with 100% ownership through DC Holding CA, Inc. prior to the 10% equity interest acquisition by Maison		58,495		41,956
Total			$	509,953	$	536,373

Other receivables — related parties

Name of Related Party	Nature	Relationship	October 31, 2025		April 30, 2025
Ideal Investment	Due on demand, non-interest bearing	John Xu, has majority ownership of this entity	$	3,995	$	3,995
Ideal City Capital	Due on demand, non-interest bearing	John Xu, has majority ownership of this entity		30,000		30,000
Dai Cheong Trading Co Inc.	Due on demand, non-interest bearing	John Xu, controls this entity with 100% ownership through DC Holding CA, Inc. prior to the 10% equity interest acquisition by Maison		63,904		-
Ebisu LA2, LLC	Retail	John Xu, manages this entity		12,000		-
HKGF Market of Arcadia, LLC	Due on demand, non-interest bearing	Maison owns 49% equity interest		105,000		95,000
Total			$	214,899	$	128,995

Other payables — related parties

Name of Related Party	Nature	Relationship	October 31, 2025		April 30, 2025
John Xu	due on demand, non-interest bearing	The Company’s Chief Executive Officer, Chairman and President	$	1,167	$	222,049
Grace Xu	due on demand, non-interest bearing	Spouse of John Xu		-		40,775
Grantstone Inc.	due on demand, non-interest bearing	John Xu, indirectly owns this entity with 100% ownership		100,000
New Victory Foods Inc	due on demand, non-interest bearing	John Xu, owns this entity with 100% ownership		-		250,000
Total			$	101,167	$	512,824