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Acquisition of Subsidiary (Tables)
9 Months Ended
Jan. 31, 2024
Acquisition of Subsidiary [Abstract]  
Schedule of Fair Values of the Assets Acquired and Liabilities Assumed The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition. Goodwill as a result of the acquisition of Maison Monterey Park is calculated as follows:
Total purchase considerations  $2,500,000 
Fair value of tangible assets acquired:     
Accounts receivable   79,651 
Due from related party   25,000 
Property and equipment   448,932 
Security deposit   161,945 
Inventory   872,084 
Deferred tax asset   10,545 
Operating lease right-of-use assets   4,680,216 
Intangible assets (trademark) acquired   194,000 
Total identifiable assets acquired   6,472,373 
      
Fair value of liabilities assumed:     
Bank overdraft   (281,940)
Accounts payable   (865,769)
Contract liabilities   (10,369)
Income tax payable   (183,262)
Accrued liability and other payable   (85,789)
Tenant Security deposit   (32,200)
Operating lease liabilities   (4,680,967)
Deferred tax liability   (54,288)
Total liabilities assumed   (6,194,584)
Net identifiable assets acquired   277,789 
Goodwill as a result of the acquisition  $2,222,211 
Schedule of Indicative of Future Consolidated Results The pro forma results are not necessarily indicative of the actual results that would have occurred had the acquisitions been completed as of the beginning of the periods presented, nor are they necessarily indicative of future consolidated results.
   For the
Nine Months Ended
January 31,
2023
 
   (Unaudited) 
Revenue  $44,038,436 
Operating costs and expenses   43,633,975 
Income from operations   404,461 
Other income   1,337,288 
Income tax expense   (286,445)
Net income  $1,455,304