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Related Party Balances and Transactions (Tables)
9 Months Ended
Jan. 31, 2024
Related Party Balances and Transactions [Abstract]  
Schedule of 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 
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