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Inventories, Net
 3 Months Ended 12 Months Ended
Jul. 31, 2023
Apr. 30, 2023
Inventories, Net [Abstract]    
Inventories, net

3. Inventories, net

A summary of inventories, net is as follows:

  

July 31,
2023

  

April 30,
2023

Perishables

  

$

456,925

 

  

$

487,912

 

Non-perishables

  

 

2,453,637

 

  

 

2,533,824

 

Reserve for inventory shrinkage

  

 

(39,513

)

  

 

(42,750

)

Inventories, net

  

$

2,871,049

 

  

$

2,978,986

 

Movements of reserve for inventory shrinkage are as follows:

  

Three Months Ended
July 31,
2023

  

Three Months Ended
July 31,
2022

Beginning balance

  

$

42,750

 

  

$

135,122

GF Supermarket of MP, Inc. inventory shrinkage reserve at July 1, 2022

  

 

—

 

  

 

37,684

Provision for (reversal of) inventory shrinkage reserve

  

 

(3,237

)

  

 

8,306

Ending Balance

  

$

39,513

 

  

$

181,112

3. Inventories, net

A summary of inventories, net is as follows:

 

April 30,
2023

  

April 30,
2022

Perishables

  

$

487,912

 

  

$

410,266

 

Non-perishables

  

 

2,533,824

 

  

 

2,045,215

 

Reserve for inventory shrinkage

  

 

(42,750

)

  

 

(135,122

)

Inventories, net

  

$

2,978,986

 

  

$

2,320,359

 

Movements of reserve for inventory shrinkage are as follows:

 

April 30,
2023

  

April 30,
2022

Beginning balance

  

$

135,122

 

  

$

119,859

GF Supermarket of MP, Inc. Inventory shrinkage reserve at July 1, 2022

  

 

37,684

 

  

 

—

Provision for (Reverse of) inventory shrinkage reserve

  

 

(130,056

)

  

 

15,263

Ending Balance

  

$

42,750

 

  

$

135,122