XML 27 R16.htm IDEA: XBRL DOCUMENT
v3.26.1

Lease | 9 Months Ended
--- | ---
Jan. 31, 2026
Lease [Abstract] |
LEASE | NOTE 10 — LEASE Operating lease On January 19, 2024, FuAn entered into a sublease agreement with the landlord to lease an office in Irvine, California with a lease term of 27 months. The lease commenced on February 1, 2024, and will expire on April 30, 2026. The monthly rental payment is $3,825 for the period from February 1, 2024 to January 31, 2025, $3,978 for the period from February 1, 2025 to January 31, 2026, and $4,137 for the period from February 1, 2026 to April 30, 2026. Total lease expenses from continuing operations amounted to $11,783 and $11,783 for the three months ended January 31, 2026 and 2025, respectively. Total lease expenses from continuing operations amounted to $35,349 and $35,349 for the nine months ended January 31, 2026 and 2025, respectively. Total lease expenses from discontinued operations amounted to $292,009 and $292,009 for the three months ended January 31, 2026 and 2025, respectively. Total lease expenses from discontinued operations amounted to $876,027 and $876,027 for the nine months ended January 31, 2026 and 2025, respectively. The Company’s ROU assets and lease liabilities are recognized using an effective interest rate of 10.50%, which was determined using the Company’s incremental borrowing rate. As of January 31, 2026 and April 30, 2025, the average remaining term of the lease is 0.25 years and 1.0 years, respectively. The Company’s operating ROU assets and lease liabilities were as follows:
|  | January 31, 2026 (unaudited) |  |  | April 30, 2025 |
Operating ROU: |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 94,441 |  |  |  | 94,441 |
Less: accumulated amortization of ROU assets |  |  | (82,862 | ) |  |  | (49,845 | )
ROU assets, net |  | $ | 11,579 |  |  | $ | 44,596 |
Operating lease liabilities: |  |  |  |  |  |  |  |
Operating lease liabilities, current |  | $ | 12,207 |  |  | $ | 45,677 |
Operating lease liabilities, non-current |  |  | - |  |  |  | - |
Total lease liabilities |  | $ | 12,207 |  |  | $ | 45,677 |
As of January 31, 2026, future maturity of the Company’s operating lease liabilities is as follows:
Years Ending January 31, |  | Operating lease liabilities |
2027 |  | $ | 12,411 |
Total lease payments |  |  | 12,411 |
Less: imputed interest |  |  | (204 | )
Total lease liabilities |  | $ | 12,207 |

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
Name: | us-gaap_LesseeOperatingLeasesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration