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Related Party Balances and Transactions | 9 Months Ended
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Jan. 31, 2024
Related Party Balances and Transactions [Abstract] |
Related party balances and transactions | 12. Related party balances and transactions Related party transactions Sales to related parties
Name of Related Party |  | Nature |  | Relationship |  | Three Months ended January 31, 2024 |  |  | Three Months ended January 31, 2023 |
The United Food LLC |  | Supermarket product sales |  | John Xu, the Company’s Chief Executive Officer, Chairman and President, is one of the United Food LLC’s shareholders |  | $ | 988 |  |  | $ | 16,473 |
HKGF Market of Arcadia, LLC |  | Supermarket product sales |  | Maison owns 50% equity interest |  |  | 18,620 |  |  |  | — |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 35,088 |  |  |  | 200,168 |
Total |  |  |  |  |  | $ | 54,696 |  |  | $ | 216,641 |
Name of Related Party |  | Nature |  | Relationship |  | Nine Months ended January 31, 2024 |  |  | Nine Months ended January 31, 2023 |
The United Food LLC |  | Supermarket product sales |  | John Xu, the Company’s Chief Executive Officer, Chairman and President, is one of the United Food LLC’s shareholders |  | $ | 6,129 |  |  | $ | 22,270 |
HKGF Market of Arcadia, LLC |  | Supermarket product sales |  | Maison owns 50% equity interest |  |  | 85,656 |  |  |  | — |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 160,538 |  |  |  | 569,432 |
Total |  |  |  |  |  | $ | 252,323 |  |  | $ | 591,702 |
Purchases from related parties
Name of Related Party |  | Nature |  | Relationship |  | Three Months Ended January 31, 2024 |  |  | Three Months ended January 31, 2023 |
The United Food, LLC |  | Supermarket product sales |  | John Xu, the Company’s Chief Executive Officer, Chairman and President, is one of the United Food LLC’s shareholders |  | $ | — |  |  | $ | 21,214 |
HKGF Market of Arcadia, LLC |  | Supermarket product sales |  | Maison owns 50% equity interest |  |  | 13,160 |  |  |  | — |
Dai Cheong Trading Co Inc. |  | Import and wholesales of groceries |  | John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10% |  |  | 41,184 |  |  |  | 42,082 |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 866 |  |  |  | 4,510 |
Total |  |  |  |  |  | $ | 55,210 |  |  | $ | 67,806 |
Name of Related Party |  | Nature |  | Relationship |  | Nine Months Ended January 31, 2024 |  |  | Nine Months Ended January 31, 2023 |
The United Food, LLC |  | Supermarket product sales |  | John Xu, the Company’s Chief Executive Officer, Chairman and President, is one of the United Food LLC’s shareholders |  | $ | 4,408 |  |  | $ | 87,061 |
HKGF Market of Arcadia, LLC |  | Supermarket product sales |  | Maison owns 50% equity interest |  |  | 24,250 |  |  |  | — |
GF Supermarket of MP, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, was the major shareholder with 49% ownership, sold this entity to Maison on June 30, 2022 |  |  | — |  |  |  | 4,257 |
Dai Cheong Trading Co Inc. |  | Import and wholesales of groceries |  | John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10% |  |  | 146,709 |  |  |  | 137,821 |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 3,066 |  |  |  | 7,184 |
Total |  |  |  |  |  | $ | 178,433 |  |  | $ | 236,323 |
Investment in equity purchased from related parties
Name of Investment Company |  | Nature of Operation |  | Investment percentage |  |  | Relationship |  | As of January 31, 2024 |  |  | As of April 30, 2023 |
Dai Cheong Trading Co Inc. |  | Import and wholesales of groceries |  |  | 10 | % |  | John Xu, the Company’s Chief Executive Officer, Chairman and President, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10% |  | $ | 162,665 |  |  | $ | 162,665 |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  |  | 10 | % |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 40,775 |  |  |  | 40,775 |
Total |  |  |  |  |  |  |  |  |  | $ | 203,440 |  |  | $ | 203,440 |
In May 2021, the Company purchased a 10% equity interest in Dai Cheong Trading Inc., a grocery trading company, for $162,665 from DC Holding CA, Inc. DC Holding CA, Inc. is owned by John Xu, the Chief Executive Officer, Chairman and President of the Company. In December 2021, the Company purchased a 10% equity interest in HKGF Market of Alhambra, Inc, the legal entity holding the Alhambra store for $40,775 from Ms. Grace Xu, a related party as the spouse of Mr. John Xu, the Chief Executive Officer, Chairman and President of the Company. Related party balances Accounts receivable — sales to related parties
Name of Related Party |  | Nature |  | Relationship |  | January 31, 2024 |  |  | April 30, 2023 |
HKGF Market of Arcadia, LLC |  | Supermarket product sales |  | Maison owns 50% equity interest |  | $ | 88,243 |  |  | $ | — |
HKGF Market of Alhambra, Inc. |  | Supermarket product sales |  | Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10% |  |  | 112,492 |  |  |  | 283,005 |
United Food LLC. |  | Supermarket product sales |  | John Xu, is one of the United Food LLC’s shareholders |  |  | 206,711 |  |  |  | 6,610 |
Total |  |  |  |  |  | $ | 407,446 |  |  | $ | 289,615 |
Accounts payable — purchase from related parties
Name of Related Party |  | Nature |  | Relationship |  | January 31, 2024 |  |  | April 30, 2023 |
Hong Kong Supermarket of Monterey Park, Ltd |  | Due on demand, non-interest bearing |  | John Xu, controls this entity |  | $ | 440,166 |  |  | $ | 438,725 |
Dai Cheong Trading Co Inc. |  | Import and wholesales of groceries |  | John Xu, controls this entity with 100% ownership through DC Holding CA, Inc. prior to the 10% equity interest acquisition by Maison |  |  | 52,314 |  |  |  | 26,585 |
Total |  |  |  |  |  | $ | 492,480 |  |  | $ | 465,310 |
Other receivables — related parties
Name of Related Party |  | Nature |  | Relationship |  | January 31, 2024 |  |  | April 30, 2023 |
Ideal Investment |  | Due on demand, non-interest bearing |  | John Xu, has majority ownership of this entity |  |  | 3,995 |  |  |  | 3,995 |
Ideal City Capital |  | Due on demand, non-interest bearing |  | John Xu, has majority ownership of this entity |  |  | 30,000 |  |  |  | 30,000 |
Total |  |  |  |  |  | $ | 33,995 |  |  | $ | 33,995 |
Other payables — related parties
Name of Related Party |  | Nature |  | Relationship |  | January 31, 2024 |  |  | April 30, 2023 |
John Xu |  | due on demand, non-interest bearing |  | The Company’s Chief Executive Officer, Chairman and President |  | $ | 200,810 |  |  | $ | 200,810 |
Grace Xu |  | due on demand, non-interest bearing |  | Spouse of John Xu |  |  | 40,775 |  |  |  | 40,775 |
Total |  |  |  |  |  | $ | 241,585 |  |  | $ | 241,585 |

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