NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

9 Months Ended

Jan. 31, 2022

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 January 31, 2022 and April 30, 2021:

Account	January 31, 2022 (unaudited)	April 30, 2021
Accounts payable	$9,591,677	$8,155,842
Advanced from customers	650,567	143,695
Advanced from third parties*	6,797,719	-
Accrued salary payable	133,935	155,071
Tax payable	785,020	330,738
Other payable**	1,918,393	2,356,062
Total accounts payable and accrued expenses	$19,877,311	$11,141,408

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* Advanced from third parties for working capital, bearing interest free and due on demands.

** As of January 31, 2022, other payables consists of general liability, worker's compensation, and medical insurance payable of $440,679, consulting fee payable of $213,368, union and education fees payable of $139,407, interest payables for short-term loans of $90,238, safety production fund payable of $642,660, advances from the employees of $229,207, security deposit for sub-contractor of $157,208, and other miscellaneous payables of $5,626. 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.