NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Jul. 31, 2021

Notes

NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following as of July 31, 2021 and April 30, 2021:

Account	July 31, 2021 (unaudited)	April 30, 2021
Accounts payable	$7,720,609	$8,155,842
Advanced from customers	79,803	143,695
Accrued salary payable	286,064	155,071
Tax payable	330,318	330,738
Other payable*	2,604,869	2,356,062
Total accounts payable and accrued expenses	$11,021,663	$11,141,408

* As of on July 31, 2021, other payables consists of general liability, worker's compensation, and medical insurance payable of $396,419, consulting fee payable of $257,359, union and education fees payable of $137,239, interest payables for short-term loans of $214,443, safety production fund payable of $307,980, advances from the employees of $209,928, security deposit for sub-contractor of $154,763 and other miscellaneous payables of $926,738. As of April 30, 2021, other payables consists of general liability, worker's compensation, and medical insurance payable of $412,328, consulting and service fee payable of $209,871, union and education fees payable of $137,123, interest payables for short-term loans of $147,433, safety production fund payable of $262,449, advances from the employees of $159,909, deposit for operating lease of $154,631 and other miscellaneous payables of $872,318.