COMMON STOCK

6 Months Ended

Oct. 31, 2023

Equity [Abstract]

COMMON STOCK

NOTE 2 – COMMON STOCK

The Company has authorized 1,000,000 shares of preferred stock, $0.001 par value, with such rights, preferences and designation and to be issued in such series as determined by the Board of Directors. No shares of preferred stock are issued and outstanding at October 31, 2023 and April 30, 2023.

The Company has authorized 300,000,000 shares of par value $0.001 common stock, of which 138,964,917 and 138,964,917 shares are outstanding at October 31, 2023 and April 30, 2023, respectively. No shares of common stock have been issued during the three and six months ended October 31, 2023.

As of October 31, 2023, the Company has not issued an aggregate 38,153,269 common shares to three shareholders (a total of 32,153,269 to related parties and 6,000,000 to a third party). These shares are reflected the weighted-average shares outstanding but are not included in the 138,964,917 shares outstanding at October 31, 2023 and April 30, 2023, respectively.