NOTE 4 – CONCENTRATIONS

Accounts Receivable

The concentration of accounts receivable as of January 31, 2017 and April 30, 2016, respectively are as follows:

	As of
	January 31, 2017			April 30, 2016
Customer A		16	%		-
Customer B		10	%		21	%
Customer C		-			10	%
Customer D		-			34	%

The accounts receivable also included retainage receivable of $646,000 and $326,000 at January 31, 2017 and April 30, 2016, respectively, and both the retainage and aged accounts receivable are expected to be collected.

Revenue Recognition

The concentration of revenue recognition for the three and nine months ended January 31, 2017 and 2016, respectively are as follows:

	For the three months ended						For the nine months ended
	January 31,						January 31,
	2017			2016			2017			2016
Customer A		20	%		-			13	%		9	%
Customer B		-			-			-			11	%
Customer C		-			11	%		-			-
Customer D		13	%		-			-			-

Represents less than 10%