NOTE 10 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Oct. 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 October 31, 2022 and April 30, 2022:

Account	October 31, 2022	April 30, 2022
Accounts payable	$9,523,873	$7,945,913
Advanced from customers	291,513	121,183
Advanced from third parties*	753,811	1,208,900
Accrued salary payable	153,679	101,829
Tax payable	684,759	812,545
Other payable**	1,874,396	2,024,868
Total accounts payable and accrued expenses	$13,282,031	$12,215,238

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

** As of October 31, 2022, other payables consists of general liability, worker's compensation, and medical insurance payable of $358,648, consulting fee payable of $185,902, union and education fees payable of $121,325, interest payables for short-term loans of $297,456, safety production fund payable of $627,919, advances from the employees of $126,815, security deposit for sub-contractor of $136,971 and other miscellaneous payables of $19,360. 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.