NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Jul. 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 July 31, 2022 and April 30, 2022:

Account	July 31, 2022	April 30, 2022
Accounts payable	$10,258,255	$7,945,913
Advanced from customers	89,657	121,183
Advanced from third parties*	712,471	1,208,900
Accrued salary payable	138,228	101,829
Tax payable	1,050,827	812,545
Other payable**	2,065,735	2,024,868
Total accounts payable and accrued expenses	$14,315,173	$12,215,238

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

** As of on July 31, 2022, other payables consists of general liability, worker's compensation, and medical insurance payable of $412,103, consulting fee payable of $239,578, union and education fees payable of $131,477, interest payables for short-term loans of $341,922, safety production fund payable of $656,437, advances from the employees of $125,584, security deposit for sub-contractor of $148,432 and other miscellaneous payables of $10,202. As of April 30, 2022, other payables consists of general liability, worker's compensation, and medical insurance payable of $428,773, consulting and service fee payable of $206,007, union and education fees payable of $134,598, interest payables for short-term loans of $366,249, safety production fund payable of $627,138, advances from the employees of $106,253, deposit for operating lease of $151,784 and other miscellaneous payables of $4,066.