Maison Solutions Inc. Class A Common Stock (MSS) 10-Q 16 Dec 24 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2024	Dec. 11, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Oct. 31, 2024
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	MAISON SOLUTIONS INC.
Entity Central Index Key	0001892292
Entity File Number	001-41720
Entity Tax Identification Number	84-2498797
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--04-30
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	127 N Garfield Avenue
Entity Address, City or Town	Monterey Park
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91754
Entity Phone Fax Numbers [Line Items]
City Area Code	(626)
Local Phone Number	737-5888
Entity Listings [Line Items]
Title of 12(b) Security	Class A common stock, $0.0001 par value per share
Trading Symbol	MSS
Security Exchange Name	NASDAQ
Class A Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		17,450,476
Class B Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		2,240,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Oct. 31, 2024	Apr. 30, 2024
CURRENT ASSETS
Cash	$ 355,670
Accounts receivable	105,730	111,874
Inventories, net	8,886,337	6,802,255
Prepayments	3,705,814	3,263,711
Other receivables and other current assets	640,860	1,240,786
Total current assets	14,340,319	11,912,268
NON-CURRENT ASSETS
Restricted cash		1,101
Property and equipment, net	2,220,054	2,334,963
Intangible assets, net	7,699,361	7,978,911
Security deposits	946,208	946,208
Investment under cost method	75,000	75,000
Investment under equity method	931,155	1,261,458
Operating lease right-of-use assets, net	39,404,733	40,726,647
Goodwill	16,957,147	16,957,147
Total non-current assets	68,396,323	70,484,875
TOTAL ASSETS	82,736,642	82,397,143
CURRENT LIABILITIES
Book overdraft	1,323,117	97,445
Accounts payable	9,056,643	5,394,423
Accrued expenses and other payables	2,001,727	1,627,082
Income tax payable	1,665,265	442,518
Contract liabilities	810,798	965,696
Operating lease liabilities, current	4,138,759	4,088,678
Loan payables, current	66,160	65,098
Notes payable, current	9,826,065	15,126,065
Total current liabilities	29,985,268	28,769,196
NON-CURRENT LIABILITIES
Long-term loan payable	2,462,852	2,496,201
Security deposit from sub-tenants	124,428	125,114
Operating lease liabilities, non-current	37,912,048	39,015,252
Deferred tax liability, net	1,231,195	1,272,260
Total non-current liabilities	41,730,523	42,908,827
TOTAL LIABILITIES	71,715,791	71,678,023
Commitment and contingencies (Note 17)
STOCKHOLDERS’ EQUITY
Additional paid in capital	13,313,523	13,313,523
Accumulated deficit	(2,372,595)	(2,817,495)
Total Maison Solutions, Inc. stockholders’ equity	10,942,897	10,497,997
Noncontrolling interest	77,954	221,123
Total stockholders’ equity	11,020,851	10,719,120
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	82,736,642	82,397,143
Related Party
CURRENT ASSETS
Accounts receivable - related parties	546,913	459,647
Other receivable - related parties	98,995	33,995
NON-CURRENT ASSETS
Investment under cost method - related parties	162,665	203,440
CURRENT LIABILITIES
Accounts payable - related parties	591,410	470,605
Other payables - related parties	505,324	491,586
Class A Common stock
STOCKHOLDERS’ EQUITY
Common stock, value	1,745	1,745
Class B Common stock
STOCKHOLDERS’ EQUITY
Common stock, value	$ 224	$ 224

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Oct. 31, 2024	Apr. 30, 2024
Class A Common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	97,000,000	97,000,000
Common stock, shares issued	17,450,476	17,450,476
Common stock, shares outstanding	17,450,476	17,450,476
Class B Common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	3,000,000	3,000,000
Common stock, shares issued	2,240,000	2,240,000
Common stock, shares outstanding	2,240,000	2,240,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Revenue	$ 31,019,924	$ 13,766,204	$ 60,669,304	$ 27,518,519
Cost of goods sold	22,868,137	10,642,983	44,251,878	21,289,202
Gross profit	8,151,787	3,123,221	16,417,426	6,229,317
Operating expenses
Selling expenses	5,364,371	2,281,147	10,264,264	4,545,697
General and administrative expenses	2,116,050	588,251	3,846,921	1,646,542
Total operating expenses	7,480,421	2,869,398	14,111,185	6,192,239
Income from operations	671,366	253,823	2,306,241	37,078
Non-operating income (expenses)
Interest expense, net	(242,380)	(29,965)	(425,767)	(76,531)
Investment income (loss)	(226,274)	15,678	(433,077)	(12,778)
Other income (loss), net	44,289	(898)	53,658	383,051
Non-operating income (expenses), net	(424,365)	(15,185)	(805,186)	293,742
Income before income taxes	247,001	238,638	1,501,055	330,820
Income tax provisions	563,096	147,160	1,199,324	266,066
Net income (loss) before noncontrolling interest	(316,095)	91,478	301,731	64,754
Less: net income (loss) attributable to noncontrolling interests	(60,086)	13	(143,168)	78,228
Net income (loss) attributable to Maison Solutions, Inc.	$ (256,009)	$ 91,465	$ 444,899	$ (13,474)
Net income (loss) per share attributable to Maison Solutions, Inc.
Basic (in Dollars per share)	$ (0.01)	$ 0.01	$ 0.03	$ 0
Diluted (in Dollars per share)	$ (0.01)	$ 0.01	$ 0.03	$ 0
Weighted average number of common stock outstanding - basic (in Shares)	17,450,476	16,780,220	17,450,476	16,298,913
Weighted average number of common stock outstanding - diluted (in Shares)	17,450,476	16,780,220	17,450,476	16,298,913

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Common Stock Class A	Common Stock Class B	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)	Noncontrolling Interests	Total
Balance at April 30 at Apr. 30, 2023	$ 1,376	$ 224		$ 522,710	$ 267,947	$ 792,257
Balance at April 30 (in Shares) at Apr. 30, 2023	13,760,000	2,240,000
Net income (loss)				(104,939)	78,215	(26,724)
Balance at at Jul. 31, 2023	$ 1,376	$ 224		417,771	346,162	765,533
Balance at (in Shares) at Jul. 31, 2023	13,760,000	2,240,000
Balance at April 30 at Apr. 30, 2023	$ 1,376	$ 224		522,710	267,947	792,257
Balance at April 30 (in Shares) at Apr. 30, 2023	13,760,000	2,240,000
Net income (loss)						64,754
Balance at at Oct. 31, 2023	$ 1,626	$ 224	8,716,142	509,236	346,175	9,573,403
Balance at (in Shares) at Oct. 31, 2023	16,260,000	2,240,000
Balance at April 30 at Jul. 31, 2023	$ 1,376	$ 224		417,771	346,162	765,533
Balance at April 30 (in Shares) at Jul. 31, 2023	13,760,000	2,240,000
Net income (loss)				91,465	13	91,478
Issuance of common stock - IPO	$ 250		8,716,142			8,716,392
Issuance of common stock - IPO (in Shares)	2,500,000
Balance at at Oct. 31, 2023	$ 1,626	$ 224	8,716,142	509,236	346,175	9,573,403
Balance at (in Shares) at Oct. 31, 2023	16,260,000	2,240,000
Balance at April 30 at Apr. 30, 2024	$ 1,745	$ 224	13,313,523	(2,817,495)	221,123	10,719,120
Balance at April 30 (in Shares) at Apr. 30, 2024	17,450,476	2,240,000
Net income (loss)				700,908	(83,082)	617,826
Balance at at Jul. 31, 2024	$ 1,745	$ 224	13,313,523	(2,116,586)	138,040	11,336,946
Balance at (in Shares) at Jul. 31, 2024	17,450,476	2,240,000
Balance at April 30 at Apr. 30, 2024	$ 1,745	$ 224	13,313,523	(2,817,495)	221,123	10,719,120
Balance at April 30 (in Shares) at Apr. 30, 2024	17,450,476	2,240,000
Net income (loss)						301,731
Balance at at Oct. 31, 2024	$ 1,745	$ 224	13,313,523	(2,372,595)	77,954	11,020,851
Balance at (in Shares) at Oct. 31, 2024	17,450,476	2,240,000
Balance at April 30 at Jul. 31, 2024	$ 1,745	$ 224	13,313,523	(2,116,586)	138,040	11,336,946
Balance at April 30 (in Shares) at Jul. 31, 2024	17,450,476	2,240,000
Net income (loss)				(256,009)	(60,086)	(316,095)
Balance at at Oct. 31, 2024	$ 1,745	$ 224	$ 13,313,523	$ (2,372,595)	$ 77,954	$ 11,020,851
Balance at (in Shares) at Oct. 31, 2024	17,450,476	2,240,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Cash flows from operating activities
Net income before noncontrolling interest	$ 301,731	$ 64,754
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	527,543	127,451
Inventory impairment (reversal)	314,833	(3,559)
Bad debt expense (reversal)	62,483	(105,322)
Investment loss	433,077	12,778
Changes in deferred taxes	(41,065)	(3,667)
Changes in operating assets and liabilities:
Accounts receivable	6,144	(239,161)
Accounts receivable - related parties	(149,749)	129,105
Inventories	(2,398,913)	155,589
Prepayments	(442,103)	(138,307)
Other receivables and other current assets	599,926	268,343
Accounts payable	3,662,221	(149,679)
Accounts payable - related parties	120,804	(301)
Accrued expenses and other payables	374,645	87,983
Income tax payable	1,222,747	247,505
Contract liabilities	(154,898)	(132,180)
Operating lease liabilities	268,791	149,093
Other long-term payables	(686)	5,677
Net cash provided by operating activities	4,707,531	476,102
Cash flows from investing activities
Payments for equipment purchase	(133,085)	(18,965)
Payments of intangible assets purchase		(1,500,000)
Investment into HKGF Market of Arcadia, LLC	(62,000)	(1,440,000)
Net cash used in investing activities	(195,085)	(2,958,965)
Cash flows from financing activities
Bank overdraft	1,225,672
Borrowing from related parties	13,738
Loan to related party	(65,000)
Repayment of loan payables	(32,287)	(201,948)
Repayment’ of notes payable arising from acquisition of Lee Lee	(5,300,000)
Net proceeds from issuance of common stock		8,716,392
Net cash provided by (used in) financing activities	(4,157,877)	8,514,444
Net changes in cash and restricted cash	354,569	6,031,581
Cash and restricted cash at the beginning of the period	1,101	2,570,867
Cash and restricted cash at the end of the period	355,670	8,602,448
Supplemental disclosure of cash and restricted cash
Cash	355,670	8,601,347
Restricted cash		1,101
Total cash and restricted cash	355,670	8,602,448
Supplemental disclosure of cash flow information
Cash paid for interest	425,767	63,683
Cash paid for income taxes	$ 86,508	$ 22,228

Organization

Organization	6 Months Ended
	Oct. 31, 2024
Organization [Abstract]
Organization	1. Organization Maison Solutions Inc. (“Maison”, the “Company”, and formerly known as “Maison International Inc.”) was founded on July 24, 2019 as an Illinois corporation with its principal place of business in California. In September 2021, the Company was redomiciled in the State of Delaware as a corporation registered under the laws of the State of Delaware. Immediately upon formation, the Company acquired three retail Asian supermarkets with two brands (Good Fortune and Hong Kong Supermarkets) in Los Angeles, California and rebranded them as “HK Good Fortune Supermarkets.” Upon completion of these acquisitions, these entities became controlled subsidiaries of the Company (hereafter collectively referred to as “Maison Group”). ● In July 2019, the Company purchased 91% of the equity interests in Good Fortune Supermarket San Gabriel, LP (“Maison San Gabriel”) and 85.25% of the equity interests in Good Fortune Supermarket of Monrovia, LP (“Maison Monrovia”), each of which owns a Good Fortune Supermarket. ● In October 2019, the Company purchased 91.67% of the equity interests in Super HK of El Monte, Inc. (“Maison El Monte”), which owns a Hong Kong Supermarket. ● On June 30, 2022, the Company purchased 100% equity interest in GF Supermarket of MP, Inc. (“Maison Monterey Park”), the legal entity holding a supermarket in Monterey Park. On November 3, 2023, the Company incorporated a wholly-owned subsidiary, AZLL LLC (“AZLL”), in Arizona. On April 8, 2024, AZLL closed an acquisition transaction and purchased 100% of the equity interests in Lee Lee Oriental Supermart, Inc. (“Lee Lee”) for an aggregate purchase price of approximately $22.2 million, consisting of: (i) $7.0 million in cash paid immediately at the closing of the transaction, and (ii) a senior secured promissory note (the “Secured Note”) with an original principal amount of approximately $15.2 million pursuant to a senior secured note agreement dated April 8, 2024 the “Senior Secured Note Agreement”). Lee Lee is a three-store supermarket chain operating in Arizona under the name Lee Lee International Supermarkets and specializing in South-East groceries. The Company, through its five subsidiaries, engages in the specialty grocery retailer business. The Company is a fast-growing specialty grocery retailer offering traditional Asian food and merchandise to U.S. consumers, in particular to Asian-American communities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Oct. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies Going concern The accompanying consolidated financial statements (“CFS”) were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. For the three and six months ended October 31, 2024, the Company had a net loss of $256,009 and a net income of $444,899, respectively. The Company had an accumulated deficit of approximately $2.37 million and negative working capital of $15.64 million as of October 31, 2024. The historical operating results including recurring losses from operations raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to increase its revenue by strengthening its sales force, providing attractive sales incentive programs, recruiting experienced industry-related managerial personnel, increasing marketing and promotion activities, seeking suppliers with competitive price and good quality products, opening or acquiring additional specialty supermarkets in the locations that have less-competition. If deemed necessary, management could also seek to raise additional funds by way of admitting strategic investors, or private or public offerings, or by seeking to obtain loans from banks or others, to support the Company’s daily operation. While management of the Company believes in the viability of its strategy to generate sufficient revenues and its ability to raise additional funds on reasonable terms and conditions, there can be no assurances to that effect. The ability of the Company to continue as a going concern depends upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its initiatives or attain profitable operations. If the Company is unable to raise additional funding to meet its working capital needs in the future, it may be forced to delay, reduce or cease its operations. Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The interim consolidated financial information as of October 31, 2024 and for the three and six months periods ended October 31, 2024 and 2023 have been prepared without audit, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures, which are normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been omitted pursuant to such rules and regulations. The interim consolidated financial information should be read in conjunction with the Financial Statements and the notes thereto, included in the Company’s Annual Report on Form 10-K for the fiscal year ended April 30, 2024, previously filed with the SEC on August 13, 2024. In the opinion of management, all adjustments (which include all significant normal and recurring adjustments) necessary to present a fair statement of the Company’s interim consolidated financial position as of October 31, 2024, its interim consolidated results of operations and cash flows for the three and six months ended October 31, 2024 and 2023, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods. Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries and, when applicable, entities for which the Company has a controlling financial interest. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. Noncontrolling interests The Company follows the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” governing the accounting for and reporting of noncontrolling interests (“NCI”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially-owned consolidated subsidiary be allocated to noncontrolling interests even when such allocation might result in a deficit balance. The net income attributed to NCI was separately designated in the accompanying statements of operations. Losses attributable to NCI in a subsidiary may exceed a NCI’s interests in the subsidiary’s equity. The excess attributable to NCI is attributed to those interests. NCIs shall continue to be attributed their share of losses even if that attribution results in a deficit NCIs balance. As of October 31, 2024 and April 30, 2024, the Company had NCIs of $77,954 and $221,123, respectively, which represent 9% of the equity interest of Maison San Gabriel, 14.75% of the equity interest of Maison Monrovia and 8.33% of the equity interest of Maison El Monte. For the three months ended October 31, 2024 and 2023, the Company had net loss of $60,086 and net income of $13, respectively, that were attributable to NCIs. For the six months ended October 31, 2024 and 2023, the Company had net loss of $143,168 and net income of $78,228, respectively, that were attributable to NCIs. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates are used for, but not limited to, useful lives of property and equipment, commitments and contingencies, inventory reserve, allowance for estimated uncollectable accounts receivable and other receivables, impairment of long-lived assets, contract liabilities and valuation of deferred tax assets. Cash and cash equivalents Cash and equivalents include cash on hand, demand deposits and short-term cash investments that are highly liquid in nature and have original maturities when purchased of three months or less. The Company’s cash is maintained at financial institutions in the United States of America. Deposits in these financial institutions may, from time to time, exceed the Federal Deposit Insurance Corporation (“FDIC”)’s federally insured limits. The standard insurance amount is $250,000 per depositor, per insured bank, for each account ownership category. The bank deposits exceeding the standard insurance amount will not be covered. As of October 31, 2024 and April 30, 2024, cash balances held in the banks, exceeding the standard insurance amount, are $0 and $862,613, respectively. The Company has not experienced any losses in accounts held in these financial institutions and believes it is not exposed to any risks on its cash held in these financial institutions. Restricted cash Restricted cash is an amount of cash deposited with banks in conjunction with borrowings from banks. Restriction on the use of such cash and the interest earned thereon is imposed by the banks and remains effective throughout the terms of the bank borrowings and notes payable. Restricted cash is classified as non-current assets on the Company’s consolidated balance sheets, as all the balances are not expected to be released to cash within the next 12 months. As of October 31, 2024 and April 30, 2024, the Company had restricted cash of $0 and $1,101, respectively. Credit losses On May 1, 2023, the Company adopted Accounting Standards Update 2016-13 “Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments,” which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. The adoption of the credit loss accounting standard has no material impact on the Company’s consolidated financial statements as of May 1, 2023. The Company’s account receivables, prepayments, other receivables and other current assets in the balance sheet are within the scope of ASC Topic 326. As the Company has limited customers and debtors, the Company uses the loss-rate method to evaluates the expected credit losses on an individual basis. When establishing the loss rate, the Company makes the assessment on various factors, including historical experience, creditworthiness of customers and debtors, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from the customers and debtors. The Company also provides specific provisions for allowance when facts and circumstances indicate that the receivable is unlikely to be collected. Expected credit losses are recorded as allowance for credit losses on the consolidated statements of operations. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. In the event the Company recovers amount that is previously reserved for, the Company will reduce the specific allowance for credit losses. Accounts receivable The Company’s accounts receivable arises from product sales. The Company does not adjust its receivables for the effects of a significant financing component at contract inception if it expects to collect the receivables in one year or less from the time of sale. The Company does not expect to collect receivables greater than one year from the time of sale. The Company’s policy is to maintain an allowance for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. As of October 31, 2024 and April 30, 2024, there was no allowance for the doubtful accounts. Accounts receivable — related parties Accounts receivable consist primarily of receivables from related parties on 30-day credit terms and are presented net of an allowance for estimated uncollectible amounts. The Company periodically assesses its accounts receivable for collectability on a specific identification basis. If collectability of an account becomes unlikely, an allowance is recorded for that doubtful account. Once collection efforts have been exhausted, the accounts receivable is written off against the allowance. As of October 31, 2024 and April 30, 2024, the allowance for the doubtful accounts was $62,483 and $0, respectively. Prepayments Prepayments are mainly comprised of cash deposited and advanced to suppliers for future inventory purchases and services to be performed. This amount is refundable and bears no interest. For any prepayments that management determines will not be in receipts of inventories, services, or refundable, the Company recognizes an allowance account to reserve such balances. Management reviews its prepayments on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written-off against allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. As of October 31, 2024 and April 30, 2024, the Company had made prepayments to its vendors of $3,705,814 and $3,263,711, respectively. The Company’s management continues to evaluate the reasonableness of the allowance policy and update it if necessary. Other receivables and other current assets Other receivables and other current assets primarily include non-interest-bearing loans of the other business entities, mainly the Company’s major vendors. Management regularly reviews the aging of receivables and changes in payment trends and records allowances when management believes collection of amounts due are at risk. Management reviews the composition of other receivables and analyzes historical bad debts, and current economic trends to evaluate the adequacy of the reserves. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of October 31, 2024 and April 30, 2024, the Company did not have any bad debt allowance for other receivables. Inventories, net Inventories consisting of finished goods and products available for sale are primarily accounted for using the first-in, first-out method. Merchandise inventories are valued at the lower of cost or net realizable value. This valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, liquidations, and expected recoverable values of each disposition category. The Company recorded inventory shrinkage based on the historical data and management’s estimates and provides a reserve for inventory shrinkage for the three and six months ended October 31, 2024 and 2023. The Company provided a reserve (reversal) for inventory shrinkage of $110,229 and $(322) for the three months ended October 31, 2024 and 2023. The Company provided a reserve (reversal) for inventory shrinkage of $314,833 and $(3,559) for the six months ended October 31, 2024 and 2023. Property and equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the individual assets. The following table includes the estimated useful lives of certain of our asset classes: Furniture & fixtures 5 – 10 years Leasehold improvements Shorter of the lease term or estimated useful life of the assets Equipment 5 – 10 years Automobiles 5 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. Impairment of long-lived assets Long-lived assets, which include property and equipment, intangible assets with finite lives, and operating lease right-of-use assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets.” ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group asset group exceeds its fair value based on discounted cash flow analysis or appraisals. There was no impairment of long-lived assets for the three and six months ended October 31, 2024 and 2023. Security deposits Security deposits primarily include deposits made to the Company’s landlord for its supermarkets and office facilities. These deposits are refundable upon expiration of the lease. Long-term investment Cost method investment The Company accounts for investments with less than 20% of the voting shares and does not have the ability to exercise significant influence over operating and financial policies of the investee using the cost method. The Company elects the measurements alternative and records investment in equity securities at the historical cost in its consolidated financial statements and subsequently records any dividends received from the net accumulated earrings of the investee as income. Dividends received in excess of earnings are considered a return of investment and are recorded as reduction in the cost of the investments. In May 2021, the Company purchased a 10% equity interest in Dai Cheong Trading Company Inc (“Dai Cheong”), a grocery trading company, for $162,665 from DC Holding CA, Inc. DC Holding CA, Inc. is 100% owned by John Xu, the Chief Executive Officer, Chairman and President of the Company. See Note 12 — “ Related party balances and transactions In December 2021, the Company purchased a 10% equity interest in HKGF Market of Alhambra, Inc (“HKGF Alhambra”), the legal entity holding the Alhambra store, for $40,775 from Ms. Grace Xu, the sole shareholder of HKGF Market of Alhambra, Inc. and a related party as the spouse of Mr. John Xu, the Chief Executive Officer, Chairman and President of the Company. See Note 12 — “ Related party balances and transactions Effective on December 14, 2023, the Company purchased 10% equity interest in TMA Liquor Inc (“TMA”), a liquor wholesale company, for $100,000. The Company paid $75,000 as of October 31, 2024. Equity method investment During the year ended April 30, 2024, the Company invested $1,800,000 for 49% equity interest in HKGF Market of Arcadia, LLC (“HKGF Arcadia”). See Note 7 — “ Equity method investment . Investment in equity securities is evaluated for impairment when facts or circumstances indicate that the fair value of the long-term investments is less than its carrying value. An impairment is recognized when a decline in fair value is determined to be other-than-temporary. The Company reviews several factors to determine whether a loss is other-than-temporary. These factors include, but are not limited to, the: (i) nature of the investment; (ii) cause and duration of the impairment; (iii) extent to which fair value is less than cost; (iv) financial condition and near-term prospects of the investments; and (v) ability to hold the security for a period sufficient to allow for any anticipated recovery in fair value. No event had occurred and indicated that other-than-temporary impairment existed and therefore the Company did not record any impairment charges for its investments for the three and six months ended October 31, 2024. Goodwill Goodwill is the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. In accordance with ASC Topic 350, “Intangibles-Goodwill and Other,” goodwill is not amortized but is tested for impairment, annually or more frequently when circumstances indicate a possible impairment may exist. Impairment testing is performed at a reporting unit level. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 requires only a one-step quantitative impairment test, whereby a goodwill impairment loss is measured as the excess of a reporting unit’s carrying amount over its fair value (not to exceed the total goodwill allocated to that reporting unit). The Company did not record any impairment loss during the three and six months ended October 31, 2024 and 2023. Leases The Company determines if an arrangement contains a lease at the inception of a contract under ASC Topic 842. At the commencement of each lease, management determines its classification as an operating or finance lease. For leases that qualify as operating leases, right-of-use (“ROU”) assets and liabilities are recognized at the commencement date based on the present value of any remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of its leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU assets include adjustments for accrued lease payments. The ROU assets also include any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise such options. A short-term lease is defined as a lease that, at the commencement date, has a lease term of 12 months or less and does not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise. When determining whether a lease qualifies as a short-term lease, the Company evaluates the lease term and the purchase option. Hence, the Company does not recognize any operating lease ROU assets and operating lease liabilities for short-term leases. The Company evaluates the carrying value of ROU assets if there are indicators of impairment and review the recoverability of the related asset group. If the carrying value of the asset group is determined to not be recoverable and is in excess of the estimated fair value, the Company will record an impairment loss in other expenses in the consolidated statements of operations. The Company also subleases certain mini stores that are within the supermarket to other parties. The Company collects security deposits and rent from these sub-lease tenants. The rent income collected from sub-lease tenants recognized as rental income and deducted occupancy cost. Occupancy cost mainly consists of rents and common area maintenance fees. Fair value measurements The Company records its financial assets and liabilities in accordance with the framework for measuring fair value in accordance with U.S. GAAP. This framework establishes a fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1: Quoted prices for identical instruments in active markets. Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Fair value measurements of nonfinancial assets and non-financial liabilities are primarily used in the impairment analysis of intangible assets and long-lived assets. Financial instruments included in current assets and current liabilities are reported in the consolidated balance sheets at cost, which approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Revenue recognition The Company adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”), from May 1, 2020, using the modified retrospective transition approach to all contracts that did not have an impact on the beginning retained earnings on May 1, 2020. The Group’s revenue recognition policies effective on the adoption date of ASC Topic 606 are presented as below. In accordance with ASC Topic 606, the Company’s performance obligation is satisfied upon the transfer of goods to the customer, which occurs at the point of sale. Revenues are recorded net of discounts, sales taxes, and returns and allowances. The Company sells Company gift cards to customers. There are no administrative fees on unused gift cards, and the gift cards do not have an expiration date. Gift card sales are recorded as contract liability when sold and are recognized as revenue when either the gift card is redeemed or the likelihood of the gift card being redeemed is remote (“gift card breakage”). The Company’s gift card breakage rate is based upon historical redemption patterns, and it recognizes breakage revenue utilizing the redemption recognition method. The Company also offers discounts on the gift cards sold to its customers. The discounts are recorded as sales discount when gift card been redeemed. The Company’s contract liability related to gift cards was $810,798 and $965,696 as of October 31, 2024 and April 30, 2024, respectively. The following table summarizes disaggregated revenue from contracts with customers by product group: perishable and non-perishable goods. Perishable product categories include meat, seafood, vegetables, and fruit. Non-perishable product categories include grocery, liquor, cigarettes, lottery, newspaper, reusable bag, non-food, and health products. Three Months Ended 2024 2023 Perishables $ 16,007,610 $ 7,470,842 Non-perishables 15,012,314 6,295,362 Total revenues $ 31,019,924 $ 13,766,204 Six Months Ended 2024 2023 Perishables $ 31,202,567 $ 15,194,688 Non-perishables 29,466,737 12,323,831 Total revenues $ 60,669,304 $ 27,518,519 Cost of sales Cost of sales includes the rental expense, depreciation, the direct costs of purchased merchandise, shrinkage costs, store supplies, and inbound shipping costs. The cost of sales is a net of vendor’s rebates and discounts. The Company subleases certain mini stores that are within the supermarket to other parties. The Company collects security deposits and rents from these sub-lease tenants. The rent income collected from sub-lease tenants are recognized as rental income reduction in rental expense. Selling expenses Selling expenses mainly consist of advertising costs, promotion expenses, and payroll and related expenses for personnel engaged in selling and marketing activities. Advertising expenses, which consist primarily of online and offline advertisements, are expensed when the services are performed. The Company’s advertising expenses were $11,548 and $3,869 for the three months ended October 31, 2024 and 2023, respectively. The Company’s advertising expenses were $48,787 and $34,506 for the six months ended October 31, 2024 and 2023, respectively. General and administrative expenses General and administrative expenses mainly consist of payroll and related costs for employees involved in general corporate functions, professional fees and other general corporate expenses, as well as expenses associated with the use by these functions of facilities and equipment, such as rental and depreciation expenses. Concentrations of risks (a) Major customers For the three and six months ended October 31, 2024 and 2023, the Company did not have any customers that accounted for more than 10% of consolidated total net sales. (b) Major vendors The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the three months ended October 31, 2024 and 2023. Three Months Ended Three Months Ended Supplier Percentage of Supplier Percentage of A 7 % A 32 % B — % B 17 % C — % C 10 % D 14 % D — % The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the six months ended October 31, 2024 and 2023. Six Months Ended Six Months Ended Supplier Percentage of Supplier Percentage of A 9 % A 33 % B — % B 18 % C — % C 10 % D 12 % D — % (c) Credit risks Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. Accounts receivable are typically unsecured and derived from products sold to customers and are thereby exposed to credit risk. However, the Company believes the concentration of credit risk in its accounts receivable is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for credit losses based upon factors surrounding the credit risk of specific customers, historical trends, and other information. Historically, the Company did not have any bad debt on its accounts receivable. The Company also has loan receivables to its centralized vendors occasionally. The loan receivables are typically unsecured and exposed to credit risk. However, the Company believes that the loan receivables amount to its centralized vendor is managed by its finance department and these centralized vendors are still providing products monthly to the Company. The Company does not generally require collateral from the vendors. The Company also evaluates the need for an allowance for credit losses based on upon factors surrounding the credit risks. Historically, the Company did not have any bad debt on its loan receivables and all loan receivables been collected in subsequent period. Income taxes Income taxes are accounted for in accordance with the provisions of ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s deferred tax assets are subject to periodic recoverability assessments. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that more likely than not will be realized. In determining the need for a valuation allowance, management reviews both positive and negative evidence, including current and historical results of operations, future income projections, and the overall prospects of our business. Realization of the deferred tax assets is principally dependent upon achievement of projected future taxable income offset by deferred tax liabilities. Changes in recognition or measurement are reflected in the period in which the judgment occurs. The Company utilizes a two-step approach to recognizing and measuring uncertain income tax positions (tax contingencies). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating our tax positions and estimating its tax benefits, which may require periodic adjustments, and which may not accurately forecast actual outcomes. The Company includes interest and penalties related to its tax contingencies in income tax expense. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was signed into law, intended to provide economic relief to those impacted by the COVID-19 pandemic. The CARES Act, among other t

Inventories, Net

Inventories, Net	6 Months Ended
	Oct. 31, 2024
Inventories, Net [Abstract]
Inventories, net	3. Inventories, net A summary of inventories, net was as follows: October 31, April 30, Perishables $ 5,995,528 $ 2,406,550 Non-perishables 3,242,432 4,432,545 Reserve for inventory shrinkage (351,623 ) (36,790 ) Inventories, net $ 8,886,337 $ 6,802,255 Movements of reserve for inventory shrinkage were as follows: Six Months Six Months Beginning balance $ 36,790 $ 42,750 Provision for (reversal of) inventory shrinkage reserve 314,833 (3,559 ) Ending Balance $ 351,623 $ 39,191

Prepayments

Prepayments	6 Months Ended
	Oct. 31, 2024
Prepayments [Abstract]
Prepayments	4. Prepayments Prepayments consisted of the following: October 31, April 30, Prepayment for inventory purchases $ 3,176,416 $ 2,784,647 Prepaid directors and officers (“D&O”) insurance 176,742 130,354 Prepaid income tax 193,700 193,700 Prepaid professional service 29,553 25,607 Prepaid rent 129,403 129,403 Total prepayments $ 3,705,814 $ 3,263,711 As of October 31, 2024, the prepayment for inventory purchases mainly consisted of $1,885,141 paid to GF Distribution, Inc., one of the Company’s major vendors; and $1,281,275 paid to XHJC Holdings Inc., which is the Company’s new centralized vendor, and prepayment to other vendors of $10,000. As of April 30, 2024, the prepayment for inventory purchases mainly consisted of $1,234,234 paid to GF Distribution, Inc., one of the Company’s major vendors; and $1,515,065 paid to XHJC Holdings Inc., which is the Company’s new centralized vendor, and prepayment to other vendors of $35,347.

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Oct. 31, 2024
Property and Equipment, Net [Abstract]
Property and equipment, net	5. Property and equipment, net Property and equipment consisted of the following: October 31, April 30, Furniture & Fixtures $ 3,225,560 $ 3,225,560 Equipment 4,487,473 4,457,856 Leasehold Improvement 2,373,287 2,269,819 Automobile 715,948 715,948 Total property and equipment 10,802,268 10,669,183 Accumulated depreciation (8,582,214 ) (8,334,220 ) Property and equipment, net $ 2,220,054 $ 2,334,963 Depreciation expenses included in the general and administrative expenses for the three months ended October 31, 2024 and 2023 were $11,124 and $4,657, respectively. Depreciation expense included in the cost of sales for the three months ended October 31, 2024 and 2023 were $111,236 and $52,032, respectively.

Intangible Assets

Intangible Assets	6 Months Ended
	Oct. 31, 2024
Intangible Assets [Abstract]
Intangible assets	6. Intangible assets Intangible assets consisted of the following: October 31, April 30, Liquid license $ 17,482 $ 17,482 Software systems (a) 2,950,000 2,950,000 Trademark (b) 5,194,000 5,194,000 Total intangible assets 8,161,482 8,161,482 Accumulated amortization 462,121 182,571 Intangible assets, net $ 7,699,361 $ 7,978,911 (a) Software systems On October 30, 2023, the Company entered a System Purchase and Implementation Consulting Agreement with Drem Consulting Pte. Ltd. for purchasing a merchandise display planning and management system for $1.5 million. The system uses advanced technology such as artificial intelligence, IoT (Internet of Things), client computing, etc. to optimize shelf display and planning, inventory control and customer services. The system is amortized over 10 years. On November 22, 2023, the Company entered a Supply Chain Management System Purchase Agreement with WSYQR Limited to purchase a supply chain management system for $1.45 million. The system has the necessary software and hardware that was specifically designed for supermarkets application for the key units of 1) data synchronization across the entire supply chain, 2) centralized order processing and fulfillment, 3) refund and return processing, 4) customer complaints handling, and 5) distribution and delivery management and optimization. The system is amortized over 10 years. (b) Trademark Trademark mainly consisted of 1) a trademark acquired through the acquisition of Maison Monterey Park on June 30, 2022. The fair value of the trademark from the acquisition of Maison Monterey Park at acquisition date was $194,000, to be amortized over 15 years; 2) a trademark acquired through the acquisition of Lee Lee on April 7, 2024. The fair value of the trademark from the acquisition of Lee Lee at acquisition date was $5,000,000, to be amortized over 20 years. The amortization expense for the three months ended October 31, 2024 and 2023 was $139,775 and $3,817, respectively. The amortization expense for the six months ended October 31, 2024 and 2023 was $279,550 and $7,050, respectively. Estimated amortization expense for each of the next five years at October 31, 2024 is as follows: $559,099, $559,099, $559,099, $559,099 and $559,099.

Equity Method Investment

Equity Method Investment	6 Months Ended
	Oct. 31, 2024
Equity Method Investment [Abstract]
Equity method investment	7. Equity method investment As of October 31, 2024, the Company made an investment of $1,862,000 for 49% interest in HKGF Market of Arcadia, LLC (“HKGF Arcadia”). The Company recorded $226,274 investment loss and $15,678 investment income for the three months ended October 31, 2024 and 2023, respectively. The Company recorded $392,302 and $12,778 investment loss for the six months ended October 31, 2024 and 2023, respectively. As of October 31, 2024, the Company incurred accumulated investment loss of $930,845. The following table shows the condensed balance sheet of HKGF Arcadia as of October 31, 2024. October 31, ASSETS Current Assets Cash and equivalents $ 14,948 Accounts receivable 93,528 Inventories, net 625,720 Total Current Assets 734,196 Property and equipment, net 984,536 Intangible asset, net 27,731 Goodwill 1,680,000 Security deposits 167,402 Total Assets $ 3,593,865 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts payable $ 1,347,671 Other payables 52,439 Loan from shareholder 94,000 Bank overdraft 385,684 Total Current Liabilities 1,879,794 Total Liabilities 1,879,794 Stockholders’ Equity Paid in Capital 3,800,000 Subscription receivable (182,933 ) Accumulated deficit (1,902,996 ) Total Stockholders’ Equity 1,714,071 Total Liabilities and Stockholders’ Equity $ 3,593,865 The following table shows the condensed statement of operations of HKGF Arcadia for the three months ended October 31, 2024 and 2023. For the For the Net Revenues Supermarket $ 2,160,699 $ 1,599,317 Total Revenues, Net 2,160,699 1,599,317 Cost of Revenues Supermarket 1,865,870 894,555 Total Cost of Revenues 1,865,870 894,555 Gross Profit 294,829 704,762 Operating Expenses 763,812 665,566 Total Operating Expenses 763,812 665,566 Income (Loss) from Operations (468,983 ) 39,196 Other income 7,199 — Income (Loss) Before Income Taxes (461,784 ) 39,196 Income Taxes — — Net Income (Loss) (461,784 ) 39,196 Net Income (Loss) Attributable to Maison Solutions Inc. $ (226,274 ) $ 15,678 The following table shows the condensed statement of operations of HKGF Arcadia for the six months ended October 31, 2024, and for the period from July 1, 2023 (business starting date) to October 31, 2023. For the For the Net Revenues Supermarket $ 3,728,022 $ 2,177,141 Total Revenues, Net 3,728,022 2,177,141 Cost of Revenues Supermarket 3,092,654 1,323,090 Total Cost of Revenues 3,092,654 1,323,090 Gross Profit 635,368 854,051 Operating Expenses 1,446,667 885,996 Total Operating Expenses 1,446,667 885,996 Loss from Operations (811,299 ) (31,945 ) Other income 10,683 — Loss Before Income Taxes (800,616 ) (31,945 ) Income Taxes — — Net Loss (800,616 ) (31,945 ) Net Loss Attributable to Maison Solutions Inc. $ (392,302 ) $ (12,778 )

Goodwill

Goodwill	6 Months Ended
	Oct. 31, 2024
Goodwill [Abstract]
Goodwill	8. Goodwill Goodwill represented the excess fair value of the assets under the fair value of the identifiable assets owned at the closing of the acquisition of Maison Monterey Park and Lee Lee, including an assembled workforce, which cannot be sold or transferred separately from the other assets in the business. See Note 18 — “ Acquisition of subsidiary

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	6 Months Ended
	Oct. 31, 2024
Accrued Expenses and Other Payables [Abstract]
Accrued expenses and other payables	9. Accrued expenses and other payables Accrued expenses and other payables consisted of the following: October 31, April 30, Accrued payroll $ 1,156,841 $ 717,389 Accrued interest expense 136,388 136,388 Accrued loss for legal matters (Note 17) 250,128 250,128 Other payables 164,724 242,886 Due to third parties, non-interest bearing, payable upon demand 145,774 161,302 Sales tax payable 147,872 118,989 Total accrued expenses and other payables $ 2,001,727 $ 1,627,082

Note Payable

Note Payable	6 Months Ended
	Oct. 31, 2024
Note Payable [Abstract]
Note Payable	10. Note Payable On April 8, 2024, AZLL closed an acquisition transaction and purchased 100% of the equity interests in Lee Lee for an aggregate purchase price of approximately $22.2 million, consisting of: (i) $7.0 million in cash paid immediately at the closing of the transaction, and (ii) the Secured Note with an original principal amount of approximately $15.2 million pursuant to the Senior Secured Note Agreement entered into on April 8, 2024. Under the Senior Secured Note Agreement, the Secured Note will accrue interest on the outstanding principal amount at an annual interest rate of five percent (5%). The payment schedule of the principal amount of the Secured Note is as follows: (i) $2.5 million due and immediately payable on each of May 8, 2024 and June 8, 2024; (ii) $1.5 million due and payable on each of September 8, 2024, October 8, 2024 and November 8, 2024; (iii) $1.0 million due and immediately payable on December 8, 2024; and (iv) approximately $4.7 million due and immediately payable on February 8, 2025. Additionally, pursuant to the terms and conditions of the Senior Secured Note Agreement, the principal amount may be adjusted to include certain Premium Guarantees (as defined in the Senior Secured Note Agreement) if certain conditions, as set forth in the Senior Secured Note Agreement and the Stock Purchase Agreement (as defined below), are not met. Upon an “Event of Default” under the Senior Secured Note Agreement, the holders of the Secured Note will have certain rights, including the right to (i) declare all of the obligations, as defined in the Senior Secured Note Agreement to be immediately due and payable, and (ii) resume daily operational control of Lee Lee’s operations until such time as the Obligations, as defined in the Senior Secured Note Agreement, have been satisfied. Additionally, if an “Event of Default” occurs, the outstanding principal amount will bear interest at the simple interest rate of 10 percent (10%) per annum, from the date of such Event of Default until all such sum are fully paid. On June 10, 2024, Lee Lee filed a Statement of Conversion with the Arizona Corporation Commission (the “ACC”) converting Lee Lee Oriental Supermart, Inc. into Lee Lee Oriental Supermart, LLC, an Arizona limited liability company (the “Conversion”). Following the Conversion, AZLL filed a Statement of Merger with the ACC, pursuant to which Lee Lee merged into AZLL, effective August 28, 2024 (the “Merger”). On September 9, 2024, AZLL filed a Statement of Division with the ACC resulting in the restoration of both Lee Lee and AZLL as separate legal entities (the “Division”). The Conversion, the Merger and the Division are herein referred to collectively as the “Lee Lee Reorganization.” On October 21, 2024, Lee Lee, AZLL, the Company and the Holders entered into the First Amendment to Senior Secured Note Agreement (the “First Amendment”), which amends that certain Senior Secured Note Agreement, dated as of April 8, 2024. Among other things, the First Amendment amends the Secured Note to (i) reflect the Lee Lee Reorganization, (ii) modify certain cure periods pursuant to an “Event of Default” under the Secured Note, and (iii) include certain covenants and representations with respect to the Lee Lee Reorganization. Additionally, pursuant to the First Amendment, Lee Lee, AZLL and the Company irrevocably waive and forfeit any and all defenses, causes or remedies which may have arisen or may arise as a result of the Lee Lee Reorganization in relation to any action or enforcement of any rights, remedies or provisions of the Secured Note, the Security Agreement and/or otherwise at law taken by the Holders. On October 21, 2024, following the execution of the First Amendment, Lee Lee, AZLL and the Holders entered into the Second Amendment to the Senior Secured Note Agreement (the “Second Amendment”). Among other things, the Second Amendment: (i) increases the annual interest rate on the outstanding Principal Amount, effective as of October 8, 2024, to ten percent (10%); (ii) amends the payment schedule of the principal and interest amounts to be due every Monday of each week starting on October 14, 2024, as set forth in Exhibit A of the Second Amendment; (iii) amends the definition of “Events of Default”; and (iv) increases the Default Rate to fourteen percent (14%) per annum. Additionally, pursuant to the Second Amendment, upon execution of the Second Amendment, the Company paid a restructuring fee of $40,000 to the Holders. During the three months ended October 31, 2024, the Company repaid $300,000 on this note and recorded $221,392 interest expense. During the six months ended October 31, 2024, the Company repaid $5,300,000 on this note and recorded $379,992 interest expense. As of October 31, 2024 and April 30, 2024, the Company had an outstanding note payable of $9,826,065 and $15,126,065, respectively, to the sellers of Lee Lee. The Company is required to repay the full amount before May 5, 2025.

Loan Payables

Loan Payables	6 Months Ended
	Oct. 31, 2024
Loan Payables [Abstract]
Loan payables	11. Loan payables A summary of the Company’s loans was listed as follows: Lender Due date October 31, April 30, U.S. Small Business Administration June 15, 2050 2,529,012 2,561,299 Total loan payables 2,529,012 2,561,299 Current portion of loan payables (66,160 ) (65,098 ) Non-current loan payables $ 2,462,852 $ 2,496,201 U.S. Small Business Administration (the “SBA”) Borrower Due date October 31, April 30, Maison Monrovia June 15, 2050 $ 143,276 $ 145,071 Maison San Gabriel June 15, 2050 1,909,145 1,933,394 Maison El Monte June 15, 2050 476,591 482,834 Total SBA loan payables $ 2,529,012 $ 2,561,299 On June 15, 2020, Maison Monrovia entered into a $150,000 Business Loan Agreement with the SBA at 3.75% annual interest rate and a maturity date on June 15, 2050. On June 15, 2020, Maison San Gabriel entered into a $150,000 Business Loan Agreement with the SBA at 3.75% annual interest rate and a maturity date on June 15, 2050. On January 12, 2022, Maison San Gabriel entered into an additional $1,850,000 Business Loan Agreement with the SBA at 3.75% annual interest rate and a maturity date on June 15, 2050. On June 15, 2020, Maison El Monte entered into a $150,000 Business Loan Agreement with SBA at 3.75% annual interest rate and a maturity date on June 15, 2050. On January 6, 2022, Maison El Monte entered into an additional $350,000 Business Loan Agreement with the SBA at 3.75% annual interest rate and a maturity date on June 15, 2050. Per the SBA loan agreement, all interest payments on these three loans were deferred to December 2022. As of October 31, 2024 and April 30, 2024, the Company’s aggregate balance on the three SBA loans was $2,529,012 and $2,561,299, respectively. Interest expenses were $22,823 and $23,336 for the three months ended October 31, 2024 and 2023, respectively. Interest expenses were $45,775 and $46,798 for the six months ended October 31, 2024 and 2023, respectively. During the six months ended October 31, 2024, the Company made aggregate repayment of the SBA loans of $78,060 (which includes principal of $32,285 and interest expense of $45,775). During the six months ended October 31, 2023, the Company made repayment of $91,070 (which includes principal of $36,521 and interest expense of $54,549). As of October 31, 2024, the future minimum principal amount of loan payments to be paid by year were as follows: Year Ending October 31, Amount 2025 $ 66,160 2026 68,347 2027 70,617 2028 72,973 2029 75,420 Thereafter 2,175,495 Total $ 2,529,012

Related Party Balances and Tran

Related Party Balances and Transactions	6 Months Ended
	Oct. 31, 2024
Related Party Balances and Transactions [Abstract]
Related party balances and transactions	12. Related party balances and transactions Related party transactions Sales to related parties Name of Related Party Nature Relationship Three Months Three Months United Food LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 705 $ 2,479 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 137,134 61,065 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% 17,717 65,567 Total $ 155,556 $ 129,111 Name of Related Party Nature Relationship Six Months Six Months United Food LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 2,712 $ 5,142 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 178,976 67,036 Grantstone, Inc Supermarket product sales John Xu, indirectly owns this entity with 100% ownership 1,232 — 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% 99,113 125,450 Total $ 282,033 $ 197,628 Purchases from related parties Name of Related Party Nature Relationship Three Months Three Months United Food, LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 420 $ 3,734 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 20,037 5,085 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% 47,227 67,551 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% 29,334 2,201 Total $ 97,018 $ 78,571 Name of Related Party Nature Relationship Six Months Six Months United Food, LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 5,024 $ 4,408 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 35,133 11,090 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% 88,122 105,525 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% 42,111 2,200 Total $ 170,390 $ 123,223 Investment in equity purchased from related parties Name of Investment Company Nature of Operation Investment percentage Relationship As of As of 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 Total $ 162,665 $ 203,440 In May 2021, the Company purchased a 10% equity interest in Dai Cheong Trading Company Inc., a grocery trading company, for $162,665 from DC Holding CA, Inc. DC Holding CA, Inc. is owned by John Xu, the Chief Executive Officer, Chairman and President of the Company. In December 2021, the Company purchased a 10% equity interest in HKGF Market of Alhambra, Inc, the legal entity holding the Alhambra Store (as defined below) for $40,775 from Ms. Grace Xu, a related party as the spouse of Mr. John Xu, the Chief Executive Officer, Chairman and President of the Company. HKGF Market of Alhambra was temporarily shut down at the end of September 2024 as a result of a strategic operating decision by HKGF Market of Alhambra’s management. Accordingly, the Company recorded $40,775 investment loss during the six months ended October 31, 2024. Related party balances Accounts receivable — sales to related parties Name of Related Party Nature Relationship October 31, April 30, HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest $ 161,418 $ 10,922 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% — 79,258 JC Business Guys, Inc. Supermarket product sales Shareholder with 51% equity interest of HKGF Market of Arcadia, LLC 66,729 66,728 Grantstone Inc. Supermarket product sales John Xu, indirectly owns this entity with 100% ownership 11,781 10,550 United Food, LLC Supermarket product sales John Xu, ultimately owns 24% of United Food, LLC 306,985 292,189 Total $ 546,913 $ 459,647 Accounts payable — purchase from related parties Name of Related Party Nature Relationship October 31, April 30, Hong Kong Supermarket of Monterey Park, Ltd. Due on demand, non-interest bearing John Xu, controls this entity $ 440,166 $ 440,166 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% 93,304 — 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 57,940 30,439 Total $ 591,410 $ 470,605 Other receivables — related parties Name of Related Party Nature Relationship October 31, April 30, 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 HKGF Market of Arcadia, LLC Due on demand, non-interest bearing Maison owns 49% equity interest 65,000 — Total $ 98,995 $ 33,995 Other payables — related parties Name of Related Party Nature Relationship October 31, April 30, John Xu due on demand, non-interest bearing The Company’s Chief Executive Officer, Chairman and President $ 214,549 $ 200,810 Grace Xu due on demand, non-interest bearing Spouse of John Xu 40,775 40,775 New Victory Foods Inc due on demand, non-interest bearing John Xu, owns this entity with 100% ownership 250,000 250,000 Total $ 505,324 $ 491,586

Leases

Leases	6 Months Ended
	Oct. 31, 2024
Leases [Abstract]
Leases	13. Leases The Company accounted for leases in accordance with ASU No. 2016-02, Leases (Topic 842) for all periods presented. The Company leases certain supermarkets and office facilities from third parties. Some of the Company’s leases include one or more options to renew, which are typically at the Company’s sole discretion. The Company evaluates the renewal options, and when it is reasonably certain of exercise, it will include the renewal period in its lease term. New lease modifications result in re-measurement of the right of use (“ROU”) assets and lease liabilities. Operating ROU assets and lease liabilities are recognized at the lease commencement date, based on the present value of lease payments over the lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments in a similar economic environment and over a similar term. The Company’s leases mainly consist of store rent and copier rent. The store lease detail information is listed below: Store Lease Term Due Maison Monrovia * August 31, 2055 (with extension) Maison San Gabriel November 30, 2030 Maison El Monte July 14, 2028 Maison Monterey Park May 1, 2028 Lee Lee - Peoria store January 31, 2044 (with extension) Lee Lee - Chandler store February 8, 2049 (with extension) Lee Lee - Tucson store December 31, 2050 (with extension) * On April 1, 2023, the Company renewed lease of Maison Monrovia for additional five years with new monthly based rent of $40,000 for first year and 3% increase for each of the next four years. On July 6, 2023, the Company and the lessor entered an amendment to lease, pursuant to which the lessor will provide monthly basic rent abatement of $5,000 from August 1, 2023 through March 31, 2024, $2,500 from April 1, 2024 through March 31, 2025, and $1,000 from April 1, 2025 through March 31, 2026. As a result of increased monthly base rent, the Company remeasured the lease and determined the ROU and lease liability of this lease increased by $3.62 million for each. As of October 31, 2024, the average remaining term of the supermarkets’ store lease was 16.30 years. As of April 30, 2024, the average remaining term of the supermarkets’ store lease was 16.80 years. In June and November 2022, the Company entered three leases for three copiers with terms of 63 months for each. In January 2024, Maison El Monte entered a lease for copy with terms of 63 months. As of October 31, 2024, the average remaining term of the copier lease was 3.37 years. As of April 30, 2024, the average remaining term of the copier lease is 3.87 years. The copier lease detail information was listed below: Store Lease Term Maison Monrovia January 1, 2028 Maison San Gabriel January 1, 2028 Maison Monterey Park August 1, 2027 Maison El Monte March 10, 2029 The Company’s total lease expenses under ASC 842 are $1.12 million and $0.70 million for the three months ended October 31, 2024 and 2023, respectively. The Company’s total lease expenses under ASC 842 are $2.25 million and $1.48 million for the six months ended October 31, 2024 and 2023, respectively. The Company’s ROU assets and lease liabilities are recognized using an effective interest rate of range from 4.5% to 7.50%, which was determined using the Company’s incremental borrowing rate. The Company’s operating ROU assets and lease liabilities were as follows: October 31, April 30, Operating ROU: ROU assets – supermarket leases $ 39,377,068 $ 40,695,438 ROU assets – copier leases 27,665 31,209 Total operating ROU assets $ 39,404,733 $ 40,726,647 October 31, April 30, Operating lease obligations: Current operating lease liabilities $ 4,138,759 $ 4,088,678 Non-current operating lease liabilities 37,912,048 39,015,252 Total lease liabilities $ 42,050,807 $ 43,103,930 As of October 31, 2024, the five-year maturity of the Company’s operating lease liabilities was as following: Twelve Months Ended October 31, Operating 2025 $ 4,138,759 2026 4,230,161 2027 4,285,786 2028 3,742,395 2020 2,672,608 Thereafter 50,786,448 Total future undiscounted lease payments 69,856,157 Less: interest (27,805,350 ) Present value of lease liabilities $ 42,050,807

Stockholder_s Equity

Stockholder’s Equity	6 Months Ended
	Oct. 31, 2024
Stockholder’s Equity [Abstract]
Stockholder’s equity	14. Stockholder’s equity Common stock Maison was initially authorized to issue 500,000 shares of common stock with a par value of $0.0001 per share. On September 8, 2021, the total number of authorized shares of all classes of stock was increased to 100,000,000 by way of a 200-for-1 stock split, among which, the authorized shares were divided into (i) 95,000,000 shares of common stock, par value of $0.0001 per share (the “common stock”) of which (a) 92,000,000 shares shall be a series designated as Class A common stock (the “Class A common stock”), and (b) 3,000,000 shares shall be a series designated as Class B common stock (the “Class B common stock”), and (ii) 5,000,000 shares of preferred stock, par value $0.0001 per share (the “preferred stock”). For the Class A common stock and Class B common stock, the rights of the holders of Class A common stock and Class B common stock are identical, except with respect to voting and conversion rights. Each share of Class A common stock is entitled to one (1) vote. Each share of Class B common stock is entitled to ten (10) votes and is convertible at any time into one share of Class A common stock. As of October 31, 2024, John Xu, the Company’s Chief Executive Officer, Chairman and President, holds all of our outstanding shares of Class B common stock. All shares and per share amounts used herein and in the accompanying consolidated financial statements have been retroactively adjusted to reflect (i) the increase of share capital as if the change of share numbers became effective as of the beginning of the first period presented for Maison Group and (ii) the reclassification of all outstanding shares of our common stock beneficially owned by Golden Tree USA Inc. into Class B common stock, which are collectively referred to as the “Reclassification.” Warrants On October 10, 2023, the Company issued the Underwriter non-redeemable warrants (the “Underwriter Warrants”) to purchase an amount equal to five (5%) percent of 2,500,000 shares of Class A Common Stock sold in the Company’s initial public offering (the “IPO”) on October 10, 2023. The Company issued 125,000 Underwriter Warrants, which is exclusive of the over-allotment option, pursuant to the Underwriting Agreement. The Underwriter Warrants became exercisable one hundred eighty (180) days after the commencement of sales of the IPO (April 1, 2024) and remain exercisable until the fifth anniversary of the effective date of the IPO (April 1, 2029). The Company accounted for the Underwriter Warrants issued based on the fair value (“FV”) method under FASB ASC Topic 505, and the FV of the Underwriter Warrants was calculated using the Black-Scholes model under the following assumptions: life of 5 years, volatility of 100%, risk-free interest rate of 4.26% and dividend yield of 0%. The FV of the Underwriter Warrants issued at the grant date was $382,484. The Underwriter Warrants issued in this financing were classified as equity instruments. Following is a summary of the activities of warrants for the six months ended October 31, 2024: Number of Exercise Weighted Outstanding as of April 30, 2024 125,000 $ 4.80 4.42 Exercisable as of April 30, 2024 — $ — — Granted — — Exercised — — — Forfeited — — — Expired — — — Outstanding as of October 31, 2024 125,000 $ 4.80 3.92 Exercisable as of October 31, 2024 — $ — —

Income Taxes

Income Taxes	6 Months Ended
	Oct. 31, 2024
Income Taxes [Abstract]
Income Taxes	15. Income Taxes Maison is a Delaware holding company that is subject to the U.S. income tax of 21%. Maison Monrovia and Maison San Gabriel are pass through entities whose income or losses flow through Maison Solution’s income tax return. Maison El Monte and Maison Monterey Park are Subchapter C corporation (“C-Corp”) incorporated in the state of California, are subject to U.S. income tax of 21% and California state income tax of 8.84%. Lee Lee was a Subchapter S corporation (“S-Corp”) incorporated in the state of Arizona prior to the acquisition by Maison and was converted into an Limited Liability Company (“LLC”) on June 10, 2024. Both the S-Corp and LLC are pass through entities whose income or losses flow through Maison Solution’s income tax return. The provision for income taxes provisions consisted of the following components: Three Months Three Months Current: Federal income tax expense $ 462,661 $ 115,085 State income tax expense 124,041 33,982 Deferred: Federal income tax benefit (19,175 ) (1,431 ) State income tax benefit (4,431 ) (476 ) Total $ 563,096 $ 147,160 Six Months Six Months Current: Federal income tax expense $ 972,420 $ 197,648 State income tax expense 267,968 72,085 Deferred: Federal income tax benefit (33,736 ) (2,752 ) State income tax benefit (7,328 ) (915 ) Total $ 1,199,324 $ 266,066 The following is a reconciliation of the difference between the actual (benefit) provision for income taxes and the (benefit) provision computed by applying the federal statutory rate on income (loss) before income taxes: Three Months Three Months Federal statutory rate expense $ 51,871 $ 50,114 State statutory rate, net of effect of state income tax deductible to federal income tax (31,033 ) 17,939 Permanent difference – penalties, interest, and others 29,737 19,167 Utilization of NOL — (39,704 ) Change in valuation allowance 512,521 99,644 Tax expense per financial statements $ 563,096 $ 147,160 Six Months Six Months Federal statutory rate expense $ 315,222 $ 69,473 State statutory rate, net of effect of state income tax deductible to federal income tax (11,427 ) 24,409 Permanent difference – penalties, interest, and others 59,545 12,140 Utilization of NOL — (51,589 ) Change in valuation allowance 835,984 211,633 Tax expense per financial statements $ 1,199,324 $ 266,066 Deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred taxes were comprised of the following: October 31, April 30, Deferred tax assets: Bad debt expense $ 84,373 $ 66,888 Inventory impairment loss 88,730 38,279 Investment loss 271,854 150,684 Lease liabilities, net of ROU 731,758 660,713 NOL 1,911,314 1,125,192 Valuation allowance (3,064,719 ) (2,026,613 ) Deferred tax assets, net $ 23,310 $ 15,143 Deferred tax liability: Trademark acquired at acquisition of Maison Monterey Park and Lee Lee $ 1,254,505 $ 1,287,403 Deferred tax liability, net of deferred tax assets $ 1,231,195 $ 1,272,260 As of October 31, 2024 and April 30, 2024, Maison and Maison El Monte had approximately $5.99 million and $3.20 million, respectively, of U.S. federal NOL carryovers available to offset future taxable income which do not expire but are limited to 80% of income until utilized. As of October 31, 2024 and April 30, 2024, Maison and Maison El Monte had approximately $6.40 million and $3.56 million, respectively, of California state net operating loss which can be carried forward up to 20 years to offset future taxable income. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends upon the Company’s future generation of taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. After consideration of all the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. The Company recorded $0 and $4,564 of interest and penalties related to understated income tax payments for the six months ended October 31, 2024 and 2023, respectively. As of October 31, 2024, the Company’s U.S. income tax returns filed for the year ending on December 31, 2021 and thereafter are subject to examination by the relevant taxation authorities.

Other Income

Other Income	6 Months Ended
	Oct. 31, 2024
Other Income [Abstract]
Other income	16. Other income For the six months ended October 31, 2023, other income mainly consisted of $0.38 million employee retention credit (“ERC”) received (after net-off with investment loss of $28,456). The ERC is a tax credit for businesses that continued to pay employees while shut down due to the COVID-19 pandemic or had significant declines in gross receipts from March 13, 2020 to December 31, 2021.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Oct. 31, 2024
Commitments and Contingencies [Abstract]
Commitments and contingencies	17. Commitments and contingencies Contingencies The Company is otherwise periodically involved in various legal proceedings that are incidental to the conduct of its business, including, but not limited to, employment discrimination claims, customer injury claims, and investigations. When the potential liability from a matter can be estimated and the loss is considered probable, the Company records the estimated loss. Due to uncertainties related to the resolution of lawsuits, investigations, and claims, the ultimate outcome may differ from the estimates. Although the Company cannot predict with certainty the ultimate resolution of any lawsuits, investigations, and claims asserted against it, management does not believe any currently pending legal proceeding to which the Company is a party will have a material adverse effect on its financial statements. On January 2, 2024, the Company and our executive officers and directors, as well as Joseph Stone Capital LLC, and AC Sunshine Securities LLC, the underwriters in the Company’s initial public offering (together, the “Defendants”), were named in a class action complaint filed in the Supreme Court of the State of New York alleging violations of Sections 11 and 15 of the Securities Act of 1933, as amended ( Ilsan Kim v. Maison Solutions Inc., et. al Rick Green On January 4, 2024, the Defendants were named in a class action complaint filed in the United States District Court for the Central District of California alleging violations of Sections 11 and 15 of the Securities Act of 1933, as amended, as well as violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended ( Rick Green and Evgenia Nikitina v. Maison Solutions Inc., The Company and Defendants believe the allegations in both complaints are without merit and intend to defend each suit vigorously. It is reasonably possible that a loss may be incurred; however, the possible range of losses is not reasonably estimable given the pending status of the cases. On April 9, 2024, a shareholder derivative action was brought by Shah Azad derivatively on behalf of the Company against John Xu, Tao Han, Alexandria Lopez, Bin Wang, Mark Willis, and Xiaoxia Zhang, and the Company itself as a nominal defendant. The complaint was filed in the United States District Court for the Central District of California, Case No. 2:24-cv-02897. On April 12, 2024, another derivative complaint was filed by Arnab Baral in the United States District Court Central District of California, Case No. 2:24-cv-03018. The two cases have since been consolidated, with the Azad Azad On September 8, 2023, a complaint was filed by former employee against Maison San Gabriel for wrongful termination and labor law violation. Maison San Gabriel filed a general denial in November 2023. Status conference is scheduled for July 1, 2025, and final status conference is scheduled for February 26, 2026. Trial is schedule for March 9, 2026. In the complaint, the plaintiff’s counsel asked for a range of $300,000 to $3,000,000. It is too premature at this state of litigation to estimate the chance of prevailing. On January 22, 2024, a small claim complaint was filed against Maison Monterey Park for unpaid invoice. The Court granted plaintiff a judgement against Maison Monterey Park for $5,128 on April 25, 2024. The Court granted plaintiff a judgment against defendant in the amount of $5,128 on April 25, 2024, which was then set aside on October 30, 2024 and schedule for trial on December 5, 2024. On December 5, 2024, the Court ruled that Maison Monterey Park does not owe plaintiff any money. On May 8, 2024, the Company received a subpoena from the U.S. Securities and Exchange Commission Division of Enforcement (“SEC”). The subpoena was issued following a social media post on X.com (formerly Twitter) made by Hindenburg Research in December 2023 and subpoenas issued to the Company’s CEO and CFO in March 2024. The Company is cooperating fully with the SEC. The ongoing matter with the SEC does not mean that the SEC has concluded that anyone has violated the law. The Company cannot predict when this matter will be resolved or what, if any, action the SEC may take. On September 3, 2024, a claim was filed against Maison El Monte alleging violations of the Unruh Civil Rights Act and the California Disabled Persons Act for building not having adequate access for disabilities. The case Management Conference is scheduled for January 30, 2025. The management is not able to estimate the outcome of the case due to early stage of the case. On October 17, 2024, a complaint was filed against HKGF Alhambra, HKGF Arcadia, Maison El Monte, Maison San Gabriel, Maison Monrovia, Maison Monterey Park and Tion Hin for unpaid invoices of seafood purchase for $115,388.39. The case management conference is scheduled for March 28, 2025. The management is not able to estimate the outcome of the case due to early stage of the case. Commitments On April 19, 2021, JD E-commerce America Limited (“JD US”) and the Company entered into a Collaboration Agreement (the “Collaboration Agreement”) pursuant to which JD.com will provide services to Maison focused on updating in store technology through the development of a new mobile app, the updating of new in-store technology, and revising store layouts to promote efficiency. The Collaboration Agreement provided for a consultancy and initialization fee of $220,000, 40% of which was payable within three (3) days of effectiveness, 40% of which is due within three (3) days of the completion and delivery of initialization services (including initializing of a feasibility plan, store digitalization, delivery of online retailing and e-commerce business and operational solutions for the Stores) as outlined in the Collaboration Agreement, and the remaining 20% is payable within three (3) days of the completion and delivery of the implementation services (including product and merchandise supply chain configuration, staff training for operation and management of the digital solutions, installation and configuration of hardware, customization of software, concept design and implementation), as outlined in the Collaboration Agreement. The Collaboration Agreement also included certain additional storage and implementation fees to be determined by the parties and royalty fees, following the commercial launch of the platform developed by JD US, of 1.2% of gross merchandise value based on information generated by the platform. For each additional store requiring Consultancy and Initialization service, an additional $50,000 will be charged for preparing the feasibility plan for such additional store. The Collaboration Agreement has an initial term of 10 years and customary termination and indemnification provisions. Simultaneously with the effectiveness of the Collaboration Agreement, JD US and Maison entered into an Intellectual Property License Agreement (the “IP Agreement”) outlining certain trademarks, logos and designs, and other intellectual property rights used in connection with the retail supermarket operations outlined in the Collaboration Agreement, which includes an initial term of 10 years and customary termination provisions. There are no additional licensing fees or costs associated with the IP Agreement. As of the date of this report, there is no new progress on the collaboration agreement with JD US.

Acquisition of Subsidiary

Acquisition of Subsidiary	6 Months Ended
	Oct. 31, 2024
Acquisition of Subsidiary [Abstract]
Acquisition of subsidiary	18. Acquisition of subsidiary On April 4, 2024, AZLL, an Arizona limited liability company and a wholly-owned subsidiary of Maison, entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with Meng Truong (“Meng Truong”) and Paulina Truong (“Paulina Truong” and, together with Meng Truong, the “Sellers”), pursuant to which AZLL purchased 100% of the outstanding equity interests in Lee Lee from the Sellers. The transaction closed on April 8, 2024. Pursuant to the Stock Purchase Agreement, AZLL agreed to pay to the Sellers an aggregate purchase price of approximately $22.2 million, subject to certain adjustments as set forth in the Stock Purchase Agreement, consisting of: (i) $7.0 million in cash paid immediately at the closing of the transaction, and (ii) the Secured Note with an original principal amount of approximately $15.2 million, subject to certain adjustments as set forth in the Senior Secured Note Agreement. In addition, the Stock Purchase Agreement contained customary representations and warranties, and indemnification, non-competition, non-solicitation and confidentiality provisions. 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 Lee Lee was calculated as follows: Total purchase considerations * $ 22,126,065 Fair value of tangible assets acquired: Other receivables 155,010 Property and equipment 1,574,818 Security deposits 485,518 Inventory 4,731,664 Operating lease right-of-use assets, 20,271,511 Intangible assets (trademark) acquired 5,000,000 Total identifiable assets acquired 32,218,521 Fair value of liabilities assumed: Accounts payable (2,348,465 ) Contract liabilities (13,035 ) Accrued liabilities and other payables (402,894 ) Due to related parties (485,518 ) Tenant security deposits (13,800 ) Operating lease liabilities (20,320,131 ) Deferred tax liability (1,243,550 ) Total liabilities assumed (24,827,393 ) Net identifiable assets acquired 7,391,128 Goodwill as a result of the acquisition $ 14,734,936 * Includes purchase price adjustments for 1) reducing purchase price by $80,000 for the accrued sick-pay liability of Lee Lee prior to the closing date, and 2) increasing purchase price by $18,032 to compensate Sellers for the Sellers’ security deposit for the Peoria Lease which shall be left for AZLL. The following condensed unaudited pro forma consolidated results of operations for the Company for the three and six months ended October 31, 2023 present the results of operations of the Company and Lee Lee as if the acquisition occurred on May 1, 2023. 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 (Unaudited) Revenue $ 32,798,459 Operating costs and expenses 32,111,410 Income from operations 687,049 Other income 22,021 Income tax expense (269,002 ) Net income $ 440,068 For the (Unaudited) Revenue $ 65,462,172 Operating costs and expenses 63,932,018 Income from operations 1,530,154 Other income 340,806 Income tax expense (664,962 ) Net income $ 1,205,998

Subsequent Event

Subsequent Event	6 Months Ended
	Oct. 31, 2024
Subsequent Event [Abstract]
Subsequent Event	19. Subsequent Event The Company follows the guidance in FASB ASC 855-10 for the disclosure of subsequent events. The Company evaluated subsequent events through the date the financial statements were issued and determined the Company does not have any major subsequent events that need to be disclosed.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (256,009)	$ 91,465	$ 444,899	$ (13,474)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Oct. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Oct. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Going concern	Going concern The accompanying consolidated financial statements (“CFS”) were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. For the three and six months ended October 31, 2024, the Company had a net loss of $256,009 and a net income of $444,899, respectively. The Company had an accumulated deficit of approximately $2.37 million and negative working capital of $15.64 million as of October 31, 2024. The historical operating results including recurring losses from operations raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to increase its revenue by strengthening its sales force, providing attractive sales incentive programs, recruiting experienced industry-related managerial personnel, increasing marketing and promotion activities, seeking suppliers with competitive price and good quality products, opening or acquiring additional specialty supermarkets in the locations that have less-competition. If deemed necessary, management could also seek to raise additional funds by way of admitting strategic investors, or private or public offerings, or by seeking to obtain loans from banks or others, to support the Company’s daily operation. While management of the Company believes in the viability of its strategy to generate sufficient revenues and its ability to raise additional funds on reasonable terms and conditions, there can be no assurances to that effect. The ability of the Company to continue as a going concern depends upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. There is no assurance that the Company will be able to obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its initiatives or attain profitable operations. If the Company is unable to raise additional funding to meet its working capital needs in the future, it may be forced to delay, reduce or cease its operations.
Basis of presentation	Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The interim consolidated financial information as of October 31, 2024 and for the three and six months periods ended October 31, 2024 and 2023 have been prepared without audit, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures, which are normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been omitted pursuant to such rules and regulations. The interim consolidated financial information should be read in conjunction with the Financial Statements and the notes thereto, included in the Company’s Annual Report on Form 10-K for the fiscal year ended April 30, 2024, previously filed with the SEC on August 13, 2024. In the opinion of management, all adjustments (which include all significant normal and recurring adjustments) necessary to present a fair statement of the Company’s interim consolidated financial position as of October 31, 2024, its interim consolidated results of operations and cash flows for the three and six months ended October 31, 2024 and 2023, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.
Principles of consolidation	Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries and, when applicable, entities for which the Company has a controlling financial interest. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.
Noncontrolling interests	Noncontrolling interests The Company follows the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” governing the accounting for and reporting of noncontrolling interests (“NCI”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially-owned consolidated subsidiary be allocated to noncontrolling interests even when such allocation might result in a deficit balance. The net income attributed to NCI was separately designated in the accompanying statements of operations. Losses attributable to NCI in a subsidiary may exceed a NCI’s interests in the subsidiary’s equity. The excess attributable to NCI is attributed to those interests. NCIs shall continue to be attributed their share of losses even if that attribution results in a deficit NCIs balance. As of October 31, 2024 and April 30, 2024, the Company had NCIs of $77,954 and $221,123, respectively, which represent 9% of the equity interest of Maison San Gabriel, 14.75% of the equity interest of Maison Monrovia and 8.33% of the equity interest of Maison El Monte. For the three months ended October 31, 2024 and 2023, the Company had net loss of $60,086 and net income of $13, respectively, that were attributable to NCIs. For the six months ended October 31, 2024 and 2023, the Company had net loss of $143,168 and net income of $78,228, respectively, that were attributable to NCIs.
Use of estimates	Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates are used for, but not limited to, useful lives of property and equipment, commitments and contingencies, inventory reserve, allowance for estimated uncollectable accounts receivable and other receivables, impairment of long-lived assets, contract liabilities and valuation of deferred tax assets.
Cash and cash equivalents	Cash and cash equivalents Cash and equivalents include cash on hand, demand deposits and short-term cash investments that are highly liquid in nature and have original maturities when purchased of three months or less. The Company’s cash is maintained at financial institutions in the United States of America. Deposits in these financial institutions may, from time to time, exceed the Federal Deposit Insurance Corporation (“FDIC”)’s federally insured limits. The standard insurance amount is $250,000 per depositor, per insured bank, for each account ownership category. The bank deposits exceeding the standard insurance amount will not be covered. As of October 31, 2024 and April 30, 2024, cash balances held in the banks, exceeding the standard insurance amount, are $0 and $862,613, respectively. The Company has not experienced any losses in accounts held in these financial institutions and believes it is not exposed to any risks on its cash held in these financial institutions.
Restricted cash	Restricted cash Restricted cash is an amount of cash deposited with banks in conjunction with borrowings from banks. Restriction on the use of such cash and the interest earned thereon is imposed by the banks and remains effective throughout the terms of the bank borrowings and notes payable. Restricted cash is classified as non-current assets on the Company’s consolidated balance sheets, as all the balances are not expected to be released to cash within the next 12 months. As of October 31, 2024 and April 30, 2024, the Company had restricted cash of $0 and $1,101, respectively.
Credit losses	Credit losses On May 1, 2023, the Company adopted Accounting Standards Update 2016-13 “Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments,” which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. The adoption of the credit loss accounting standard has no material impact on the Company’s consolidated financial statements as of May 1, 2023. The Company’s account receivables, prepayments, other receivables and other current assets in the balance sheet are within the scope of ASC Topic 326. As the Company has limited customers and debtors, the Company uses the loss-rate method to evaluates the expected credit losses on an individual basis. When establishing the loss rate, the Company makes the assessment on various factors, including historical experience, creditworthiness of customers and debtors, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from the customers and debtors. The Company also provides specific provisions for allowance when facts and circumstances indicate that the receivable is unlikely to be collected. Expected credit losses are recorded as allowance for credit losses on the consolidated statements of operations. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. In the event the Company recovers amount that is previously reserved for, the Company will reduce the specific allowance for credit losses.
Accounts receivable	Accounts receivable The Company’s accounts receivable arises from product sales. The Company does not adjust its receivables for the effects of a significant financing component at contract inception if it expects to collect the receivables in one year or less from the time of sale. The Company does not expect to collect receivables greater than one year from the time of sale. The Company’s policy is to maintain an allowance for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. As of October 31, 2024 and April 30, 2024, there was no allowance for the doubtful accounts.
Accounts receivable — related parties	Accounts receivable — related parties Accounts receivable consist primarily of receivables from related parties on 30-day credit terms and are presented net of an allowance for estimated uncollectible amounts. The Company periodically assesses its accounts receivable for collectability on a specific identification basis. If collectability of an account becomes unlikely, an allowance is recorded for that doubtful account. Once collection efforts have been exhausted, the accounts receivable is written off against the allowance. As of October 31, 2024 and April 30, 2024, the allowance for the doubtful accounts was $62,483 and $0, respectively.
Prepayments	Prepayments Prepayments are mainly comprised of cash deposited and advanced to suppliers for future inventory purchases and services to be performed. This amount is refundable and bears no interest. For any prepayments that management determines will not be in receipts of inventories, services, or refundable, the Company recognizes an allowance account to reserve such balances. Management reviews its prepayments on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written-off against allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. As of October 31, 2024 and April 30, 2024, the Company had made prepayments to its vendors of $3,705,814 and $3,263,711, respectively. The Company’s management continues to evaluate the reasonableness of the allowance policy and update it if necessary.
Other receivables and other current assets	Other receivables and other current assets Other receivables and other current assets primarily include non-interest-bearing loans of the other business entities, mainly the Company’s major vendors. Management regularly reviews the aging of receivables and changes in payment trends and records allowances when management believes collection of amounts due are at risk. Management reviews the composition of other receivables and analyzes historical bad debts, and current economic trends to evaluate the adequacy of the reserves. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of October 31, 2024 and April 30, 2024, the Company did not have any bad debt allowance for other receivables.
Inventories, net	Inventories, net Inventories consisting of finished goods and products available for sale are primarily accounted for using the first-in, first-out method. Merchandise inventories are valued at the lower of cost or net realizable value. This valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, liquidations, and expected recoverable values of each disposition category. The Company recorded inventory shrinkage based on the historical data and management’s estimates and provides a reserve for inventory shrinkage for the three and six months ended October 31, 2024 and 2023. The Company provided a reserve (reversal) for inventory shrinkage of $110,229 and $(322) for the three months ended October 31, 2024 and 2023. The Company provided a reserve (reversal) for inventory shrinkage of $314,833 and $(3,559) for the six months ended October 31, 2024 and 2023.
Property and equipment	Property and equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the individual assets. The following table includes the estimated useful lives of certain of our asset classes: Furniture & fixtures 5 – 10 years Leasehold improvements Shorter of the lease term or estimated useful life of the assets Equipment 5 – 10 years Automobiles 5 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives.
Impairment of long-lived assets	Impairment of long-lived assets Long-lived assets, which include property and equipment, intangible assets with finite lives, and operating lease right-of-use assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets.” ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group asset group exceeds its fair value based on discounted cash flow analysis or appraisals. There was no impairment of long-lived assets for the three and six months ended October 31, 2024 and 2023.
Security deposits	Security deposits Security deposits primarily include deposits made to the Company’s landlord for its supermarkets and office facilities. These deposits are refundable upon expiration of the lease.
Long-term investment	Long-term investment Cost method investment The Company accounts for investments with less than 20% of the voting shares and does not have the ability to exercise significant influence over operating and financial policies of the investee using the cost method. The Company elects the measurements alternative and records investment in equity securities at the historical cost in its consolidated financial statements and subsequently records any dividends received from the net accumulated earrings of the investee as income. Dividends received in excess of earnings are considered a return of investment and are recorded as reduction in the cost of the investments. In May 2021, the Company purchased a 10% equity interest in Dai Cheong Trading Company Inc (“Dai Cheong”), a grocery trading company, for $162,665 from DC Holding CA, Inc. DC Holding CA, Inc. is 100% owned by John Xu, the Chief Executive Officer, Chairman and President of the Company. See Note 12 — “ Related party balances and transactions In December 2021, the Company purchased a 10% equity interest in HKGF Market of Alhambra, Inc (“HKGF Alhambra”), the legal entity holding the Alhambra store, for $40,775 from Ms. Grace Xu, the sole shareholder of HKGF Market of Alhambra, Inc. and a related party as the spouse of Mr. John Xu, the Chief Executive Officer, Chairman and President of the Company. See Note 12 — “ Related party balances and transactions Effective on December 14, 2023, the Company purchased 10% equity interest in TMA Liquor Inc (“TMA”), a liquor wholesale company, for $100,000. The Company paid $75,000 as of October 31, 2024. Equity method investment During the year ended April 30, 2024, the Company invested $1,800,000 for 49% equity interest in HKGF Market of Arcadia, LLC (“HKGF Arcadia”). See Note 7 — “ Equity method investment . Investment in equity securities is evaluated for impairment when facts or circumstances indicate that the fair value of the long-term investments is less than its carrying value. An impairment is recognized when a decline in fair value is determined to be other-than-temporary. The Company reviews several factors to determine whether a loss is other-than-temporary. These factors include, but are not limited to, the: (i) nature of the investment; (ii) cause and duration of the impairment; (iii) extent to which fair value is less than cost; (iv) financial condition and near-term prospects of the investments; and (v) ability to hold the security for a period sufficient to allow for any anticipated recovery in fair value. No event had occurred and indicated that other-than-temporary impairment existed and therefore the Company did not record any impairment charges for its investments for the three and six months ended October 31, 2024.
Goodwill	Goodwill Goodwill is the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. In accordance with ASC Topic 350, “Intangibles-Goodwill and Other,” goodwill is not amortized but is tested for impairment, annually or more frequently when circumstances indicate a possible impairment may exist. Impairment testing is performed at a reporting unit level. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 requires only a one-step quantitative impairment test, whereby a goodwill impairment loss is measured as the excess of a reporting unit’s carrying amount over its fair value (not to exceed the total goodwill allocated to that reporting unit). The Company did not record any impairment loss during the three and six months ended October 31, 2024 and 2023.
Leases	Leases The Company determines if an arrangement contains a lease at the inception of a contract under ASC Topic 842. At the commencement of each lease, management determines its classification as an operating or finance lease. For leases that qualify as operating leases, right-of-use (“ROU”) assets and liabilities are recognized at the commencement date based on the present value of any remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of its leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU assets include adjustments for accrued lease payments. The ROU assets also include any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that it will exercise such options. A short-term lease is defined as a lease that, at the commencement date, has a lease term of 12 months or less and does not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise. When determining whether a lease qualifies as a short-term lease, the Company evaluates the lease term and the purchase option. Hence, the Company does not recognize any operating lease ROU assets and operating lease liabilities for short-term leases. The Company evaluates the carrying value of ROU assets if there are indicators of impairment and review the recoverability of the related asset group. If the carrying value of the asset group is determined to not be recoverable and is in excess of the estimated fair value, the Company will record an impairment loss in other expenses in the consolidated statements of operations. The Company also subleases certain mini stores that are within the supermarket to other parties. The Company collects security deposits and rent from these sub-lease tenants. The rent income collected from sub-lease tenants recognized as rental income and deducted occupancy cost. Occupancy cost mainly consists of rents and common area maintenance fees.
Fair value measurements	Fair value measurements The Company records its financial assets and liabilities in accordance with the framework for measuring fair value in accordance with U.S. GAAP. This framework establishes a fair value hierarchy that prioritizes the inputs used to measure fair value: Level 1: Quoted prices for identical instruments in active markets. Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Fair value measurements of nonfinancial assets and non-financial liabilities are primarily used in the impairment analysis of intangible assets and long-lived assets. Financial instruments included in current assets and current liabilities are reported in the consolidated balance sheets at cost, which approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest.
Revenue recognition	Revenue recognition The Company adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC Topic 606”), from May 1, 2020, using the modified retrospective transition approach to all contracts that did not have an impact on the beginning retained earnings on May 1, 2020. The Group’s revenue recognition policies effective on the adoption date of ASC Topic 606 are presented as below. In accordance with ASC Topic 606, the Company’s performance obligation is satisfied upon the transfer of goods to the customer, which occurs at the point of sale. Revenues are recorded net of discounts, sales taxes, and returns and allowances. The Company sells Company gift cards to customers. There are no administrative fees on unused gift cards, and the gift cards do not have an expiration date. Gift card sales are recorded as contract liability when sold and are recognized as revenue when either the gift card is redeemed or the likelihood of the gift card being redeemed is remote (“gift card breakage”). The Company’s gift card breakage rate is based upon historical redemption patterns, and it recognizes breakage revenue utilizing the redemption recognition method. The Company also offers discounts on the gift cards sold to its customers. The discounts are recorded as sales discount when gift card been redeemed. The Company’s contract liability related to gift cards was $810,798 and $965,696 as of October 31, 2024 and April 30, 2024, respectively. The following table summarizes disaggregated revenue from contracts with customers by product group: perishable and non-perishable goods. Perishable product categories include meat, seafood, vegetables, and fruit. Non-perishable product categories include grocery, liquor, cigarettes, lottery, newspaper, reusable bag, non-food, and health products. Three Months Ended 2024 2023 Perishables $ 16,007,610 $ 7,470,842 Non-perishables 15,012,314 6,295,362 Total revenues $ 31,019,924 $ 13,766,204 Six Months Ended 2024 2023 Perishables $ 31,202,567 $ 15,194,688 Non-perishables 29,466,737 12,323,831 Total revenues $ 60,669,304 $ 27,518,519
Cost of sales	Cost of sales Cost of sales includes the rental expense, depreciation, the direct costs of purchased merchandise, shrinkage costs, store supplies, and inbound shipping costs. The cost of sales is a net of vendor’s rebates and discounts. The Company subleases certain mini stores that are within the supermarket to other parties. The Company collects security deposits and rents from these sub-lease tenants. The rent income collected from sub-lease tenants are recognized as rental income reduction in rental expense.
Selling expenses	Selling expenses Selling expenses mainly consist of advertising costs, promotion expenses, and payroll and related expenses for personnel engaged in selling and marketing activities. Advertising expenses, which consist primarily of online and offline advertisements, are expensed when the services are performed. The Company’s advertising expenses were $11,548 and $3,869 for the three months ended October 31, 2024 and 2023, respectively. The Company’s advertising expenses were $48,787 and $34,506 for the six months ended October 31, 2024 and 2023, respectively.
General and administrative expenses	General and administrative expenses General and administrative expenses mainly consist of payroll and related costs for employees involved in general corporate functions, professional fees and other general corporate expenses, as well as expenses associated with the use by these functions of facilities and equipment, such as rental and depreciation expenses.
Concentrations of risks	Concentrations of risks (a) Major customers For the three and six months ended October 31, 2024 and 2023, the Company did not have any customers that accounted for more than 10% of consolidated total net sales. (b) Major vendors The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the three months ended October 31, 2024 and 2023. Three Months Ended Three Months Ended Supplier Percentage of Supplier Percentage of A 7 % A 32 % B — % B 17 % C — % C 10 % D 14 % D — % The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the six months ended October 31, 2024 and 2023. Six Months Ended Six Months Ended Supplier Percentage of Supplier Percentage of A 9 % A 33 % B — % B 18 % C — % C 10 % D 12 % D — % (c) Credit risks Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. Accounts receivable are typically unsecured and derived from products sold to customers and are thereby exposed to credit risk. However, the Company believes the concentration of credit risk in its accounts receivable is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for credit losses based upon factors surrounding the credit risk of specific customers, historical trends, and other information. Historically, the Company did not have any bad debt on its accounts receivable. The Company also has loan receivables to its centralized vendors occasionally. The loan receivables are typically unsecured and exposed to credit risk. However, the Company believes that the loan receivables amount to its centralized vendor is managed by its finance department and these centralized vendors are still providing products monthly to the Company. The Company does not generally require collateral from the vendors. The Company also evaluates the need for an allowance for credit losses based on upon factors surrounding the credit risks. Historically, the Company did not have any bad debt on its loan receivables and all loan receivables been collected in subsequent period.
Income taxes	Income taxes Income taxes are accounted for in accordance with the provisions of ASC Topic 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s deferred tax assets are subject to periodic recoverability assessments. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that more likely than not will be realized. In determining the need for a valuation allowance, management reviews both positive and negative evidence, including current and historical results of operations, future income projections, and the overall prospects of our business. Realization of the deferred tax assets is principally dependent upon achievement of projected future taxable income offset by deferred tax liabilities. Changes in recognition or measurement are reflected in the period in which the judgment occurs. The Company utilizes a two-step approach to recognizing and measuring uncertain income tax positions (tax contingencies). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating our tax positions and estimating its tax benefits, which may require periodic adjustments, and which may not accurately forecast actual outcomes. The Company includes interest and penalties related to its tax contingencies in income tax expense. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was signed into law, intended to provide economic relief to those impacted by the COVID-19 pandemic. The CARES Act, among other things, includes provisions addressing the carryback of net operating losses for specific periods, temporary modifications to the limitations placed on the tax deductibility of net interest expenses, and technical amendments for qualified improvement property (“QIP”). The impacts of the CARES Act are recorded as components within the Company’s deferred income tax liabilities and income tax receivable on the Company’s balance sheets.
Earnings (loss) per share	Earnings (loss) per share Basic earnings (loss) per ordinary share is computed by dividing net earnings (loss) attributable to common stockholders by the weighted-average number of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income attributable to common stockholders by the sum of the weighted average number of common stock outstanding and of potential common stock (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common stock that has an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) is excluded from the calculation of diluted earnings per share. For the three and six months ended October 31, 2024 and 2023, the Company had no dilutive potential common stock.
Related Parties	Related Parties The Company identifies related parties, accounts for, and discloses related party transactions in accordance with ASC Topic 850 “Related Party Disclosures” and other relevant ASC standards. Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all significant related party transactions in Note 12 — “ Related party balances and transactions
Segment Information	Segment Information The Company’s chief operating decision-maker has been identified as the chief executive officer, who reviews financial information presented on a consolidated basis accompanied by disaggregated information about revenues by different product types for purposes of allocating resources and evaluating financial performance. The Company and its subsidiaries offer grocery products, general merchandise, health and beauty care products, pharmacy and other items and services in its stores. The Company’s supermarket stores are geographically based, have similar economic characteristics, and similar expected long-term financial performance. The Company’s operating segments and reporting units are its four stores, which are reported in one reportable segment. There are no segment managers who are held accountable for operations, operating results, and plans for levels or components below the consolidated unit level. Based on qualitative and quantitative criteria established by ASC Topic 280, “Segment Reporting”, the Company considers itself to be operating within one reportable segment.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. This ASU requires additional quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact that the adoption of ASU 2023-09 will have on its consolidated financial statement presentation or disclosures. No other new accounting pronouncements issued or effective had, or are expected to have, a material impact on the Company’s consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Oct. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Certain of Our Asset Classes	The following table includes the estimated useful lives of certain of our asset classes: Furniture & fixtures 5 – 10 years Leasehold improvements Shorter of the lease term or estimated useful life of the assets Equipment 5 – 10 years Automobiles 5 years
Schedule of Disaggregated Revenue	The following table summarizes disaggregated revenue from contracts with customers by product group: perishable and non-perishable goods. Perishable product categories include meat, seafood, vegetables, and fruit. Non-perishable product categories include grocery, liquor, cigarettes, lottery, newspaper, reusable bag, non-food, and health products. Three Months Ended 2024 2023 Perishables $ 16,007,610 $ 7,470,842 Non-perishables 15,012,314 6,295,362 Total revenues $ 31,019,924 $ 13,766,204 Six Months Ended 2024 2023 Perishables $ 31,202,567 $ 15,194,688 Non-perishables 29,466,737 12,323,831 Total revenues $ 60,669,304 $ 27,518,519
Schedule of Company’s Suppliers	The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the three months ended October 31, 2024 and 2023. Three Months Ended Three Months Ended Supplier Percentage of Supplier Percentage of A 7 % A 32 % B — % B 17 % C — % C 10 % D 14 % D — % The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases for the six months ended October 31, 2024 and 2023. Six Months Ended Six Months Ended Supplier Percentage of Supplier Percentage of A 9 % A 33 % B — % B 18 % C — % C 10 % D 12 % D — %

Inventories, Net (Tables)

Inventories, Net (Tables)	6 Months Ended
	Oct. 31, 2024
Inventories, Net [Abstract]
Schedule of Inventories, Net	A summary of inventories, net was as follows: October 31, April 30, Perishables $ 5,995,528 $ 2,406,550 Non-perishables 3,242,432 4,432,545 Reserve for inventory shrinkage (351,623 ) (36,790 ) Inventories, net $ 8,886,337 $ 6,802,255
Schedule of Reserve for Inventory Shrinkage	Movements of reserve for inventory shrinkage were as follows: Six Months Six Months Beginning balance $ 36,790 $ 42,750 Provision for (reversal of) inventory shrinkage reserve 314,833 (3,559 ) Ending Balance $ 351,623 $ 39,191

Prepayments (Tables)

Prepayments (Tables)	6 Months Ended
	Oct. 31, 2024
Prepayments [Abstract]
Schedule of Prepayments	Prepayments consisted of the following: October 31, April 30, Prepayment for inventory purchases $ 3,176,416 $ 2,784,647 Prepaid directors and officers (“D&O”) insurance 176,742 130,354 Prepaid income tax 193,700 193,700 Prepaid professional service 29,553 25,607 Prepaid rent 129,403 129,403 Total prepayments $ 3,705,814 $ 3,263,711

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Oct. 31, 2024
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: October 31, April 30, Furniture & Fixtures $ 3,225,560 $ 3,225,560 Equipment 4,487,473 4,457,856 Leasehold Improvement 2,373,287 2,269,819 Automobile 715,948 715,948 Total property and equipment 10,802,268 10,669,183 Accumulated depreciation (8,582,214 ) (8,334,220 ) Property and equipment, net $ 2,220,054 $ 2,334,963

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Oct. 31, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	Intangible assets consisted of the following: October 31, April 30, Liquid license $ 17,482 $ 17,482 Software systems (a) 2,950,000 2,950,000 Trademark (b) 5,194,000 5,194,000 Total intangible assets 8,161,482 8,161,482 Accumulated amortization 462,121 182,571 Intangible assets, net $ 7,699,361 $ 7,978,911 (a) Software systems On October 30, 2023, the Company entered a System Purchase and Implementation Consulting Agreement with Drem Consulting Pte. Ltd. for purchasing a merchandise display planning and management system for $1.5 million. The system uses advanced technology such as artificial intelligence, IoT (Internet of Things), client computing, etc. to optimize shelf display and planning, inventory control and customer services. The system is amortized over 10 years. On November 22, 2023, the Company entered a Supply Chain Management System Purchase Agreement with WSYQR Limited to purchase a supply chain management system for $1.45 million. The system has the necessary software and hardware that was specifically designed for supermarkets application for the key units of 1) data synchronization across the entire supply chain, 2) centralized order processing and fulfillment, 3) refund and return processing, 4) customer complaints handling, and 5) distribution and delivery management and optimization. The system is amortized over 10 years. (b) Trademark Trademark mainly consisted of 1) a trademark acquired through the acquisition of Maison Monterey Park on June 30, 2022. The fair value of the trademark from the acquisition of Maison Monterey Park at acquisition date was $194,000, to be amortized over 15 years; 2) a trademark acquired through the acquisition of Lee Lee on April 7, 2024. The fair value of the trademark from the acquisition of Lee Lee at acquisition date was $5,000,000, to be amortized over 20 years. The amortization expense for the three months ended October 31, 2024 and 2023 was $139,775 and $3,817, respectively. The amortization expense for the six months ended October 31, 2024 and 2023 was $279,550 and $7,050, respectively. Estimated amortization expense for each of the next five years at October 31, 2024 is as follows: $559,099, $559,099, $559,099, $559,099 and $559,099.

Equity Method Investment (Table

Equity Method Investment (Tables)	6 Months Ended
	Oct. 31, 2024
Equity Method Investment [Abstract]
Schedule of Condensed Balance Sheet	The following table shows the condensed balance sheet of HKGF Arcadia as of October 31, 2024. October 31, ASSETS Current Assets Cash and equivalents $ 14,948 Accounts receivable 93,528 Inventories, net 625,720 Total Current Assets 734,196 Property and equipment, net 984,536 Intangible asset, net 27,731 Goodwill 1,680,000 Security deposits 167,402 Total Assets $ 3,593,865 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts payable $ 1,347,671 Other payables 52,439 Loan from shareholder 94,000 Bank overdraft 385,684 Total Current Liabilities 1,879,794 Total Liabilities 1,879,794 Stockholders’ Equity Paid in Capital 3,800,000 Subscription receivable (182,933 ) Accumulated deficit (1,902,996 ) Total Stockholders’ Equity 1,714,071 Total Liabilities and Stockholders’ Equity $ 3,593,865
Schedule of Condensed Statement of Operations	The following table shows the condensed statement of operations of HKGF Arcadia for the three months ended October 31, 2024 and 2023. For the For the Net Revenues Supermarket $ 2,160,699 $ 1,599,317 Total Revenues, Net 2,160,699 1,599,317 Cost of Revenues Supermarket 1,865,870 894,555 Total Cost of Revenues 1,865,870 894,555 Gross Profit 294,829 704,762 Operating Expenses 763,812 665,566 Total Operating Expenses 763,812 665,566 Income (Loss) from Operations (468,983 ) 39,196 Other income 7,199 — Income (Loss) Before Income Taxes (461,784 ) 39,196 Income Taxes — — Net Income (Loss) (461,784 ) 39,196 Net Income (Loss) Attributable to Maison Solutions Inc. $ (226,274 ) $ 15,678 For the For the Net Revenues Supermarket $ 3,728,022 $ 2,177,141 Total Revenues, Net 3,728,022 2,177,141 Cost of Revenues Supermarket 3,092,654 1,323,090 Total Cost of Revenues 3,092,654 1,323,090 Gross Profit 635,368 854,051 Operating Expenses 1,446,667 885,996 Total Operating Expenses 1,446,667 885,996 Loss from Operations (811,299 ) (31,945 ) Other income 10,683 — Loss Before Income Taxes (800,616 ) (31,945 ) Income Taxes — — Net Loss (800,616 ) (31,945 ) Net Loss Attributable to Maison Solutions Inc. $ (392,302 ) $ (12,778 )

Accrued Expenses and Other Pa_2

Accrued Expenses and Other Payables (Tables)	6 Months Ended
	Oct. 31, 2024
Accrued Expenses and Other Payables [Abstract]
Schedule of Accrued Expenses and Other Payables	Accrued expenses and other payables consisted of the following: October 31, April 30, Accrued payroll $ 1,156,841 $ 717,389 Accrued interest expense 136,388 136,388 Accrued loss for legal matters (Note 17) 250,128 250,128 Other payables 164,724 242,886 Due to third parties, non-interest bearing, payable upon demand 145,774 161,302 Sales tax payable 147,872 118,989 Total accrued expenses and other payables $ 2,001,727 $ 1,627,082

Loan Payables (Tables)

Loan Payables (Tables)	6 Months Ended
	Oct. 31, 2024
Loan Payables [Abstract]
Schedule of Company’s Loans	A summary of the Company’s loans was listed as follows: Lender Due date October 31, April 30, U.S. Small Business Administration June 15, 2050 2,529,012 2,561,299 Total loan payables 2,529,012 2,561,299 Current portion of loan payables (66,160 ) (65,098 ) Non-current loan payables $ 2,462,852 $ 2,496,201 U.S. Small Business Administration (the “SBA”) Borrower Due date October 31, April 30, Maison Monrovia June 15, 2050 $ 143,276 $ 145,071 Maison San Gabriel June 15, 2050 1,909,145 1,933,394 Maison El Monte June 15, 2050 476,591 482,834 Total SBA loan payables $ 2,529,012 $ 2,561,299
Schedule of Future Minimum Principal Amount of Loan Payments	As of October 31, 2024, the future minimum principal amount of loan payments to be paid by year were as follows: Year Ending October 31, Amount 2025 $ 66,160 2026 68,347 2027 70,617 2028 72,973 2029 75,420 Thereafter 2,175,495 Total $ 2,529,012

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	6 Months Ended
	Oct. 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 Three Months United Food LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 705 $ 2,479 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 137,134 61,065 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% 17,717 65,567 Total $ 155,556 $ 129,111 Name of Related Party Nature Relationship Six Months Six Months United Food LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 2,712 $ 5,142 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 178,976 67,036 Grantstone, Inc Supermarket product sales John Xu, indirectly owns this entity with 100% ownership 1,232 — 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% 99,113 125,450 Total $ 282,033 $ 197,628 Purchases from related parties Name of Related Party Nature Relationship Three Months Three Months United Food, LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 420 $ 3,734 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 20,037 5,085 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% 47,227 67,551 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% 29,334 2,201 Total $ 97,018 $ 78,571 Name of Related Party Nature Relationship Six Months Six Months United Food, LLC Supermarket product sales John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC $ 5,024 $ 4,408 HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest 35,133 11,090 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% 88,122 105,525 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% 42,111 2,200 Total $ 170,390 $ 123,223 Investment in equity purchased from related parties Name of Investment Company Nature of Operation Investment percentage Relationship As of As of 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 Total $ 162,665 $ 203,440 Name of Related Party Nature Relationship October 31, April 30, HKGF Market of Arcadia, LLC Supermarket product sales Maison owns 49% equity interest $ 161,418 $ 10,922 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% — 79,258 JC Business Guys, Inc. Supermarket product sales Shareholder with 51% equity interest of HKGF Market of Arcadia, LLC 66,729 66,728 Grantstone Inc. Supermarket product sales John Xu, indirectly owns this entity with 100% ownership 11,781 10,550 United Food, LLC Supermarket product sales John Xu, ultimately owns 24% of United Food, LLC 306,985 292,189 Total $ 546,913 $ 459,647 Accounts payable — purchase from related parties Name of Related Party Nature Relationship October 31, April 30, Hong Kong Supermarket of Monterey Park, Ltd. Due on demand, non-interest bearing John Xu, controls this entity $ 440,166 $ 440,166 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% 93,304 — 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 57,940 30,439 Total $ 591,410 $ 470,605 Other receivables — related parties Name of Related Party Nature Relationship October 31, April 30, 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 HKGF Market of Arcadia, LLC Due on demand, non-interest bearing Maison owns 49% equity interest 65,000 — Total $ 98,995 $ 33,995 Other payables — related parties Name of Related Party Nature Relationship October 31, April 30, John Xu due on demand, non-interest bearing The Company’s Chief Executive Officer, Chairman and President $ 214,549 $ 200,810 Grace Xu due on demand, non-interest bearing Spouse of John Xu 40,775 40,775 New Victory Foods Inc due on demand, non-interest bearing John Xu, owns this entity with 100% ownership 250,000 250,000 Total $ 505,324 $ 491,586

Leases (Tables)

Leases (Tables)	6 Months Ended
	Oct. 31, 2024
Leases [Abstract]
Schedule of Operating Lease Liabilities Maturity	The store lease detail information is listed below: Store Lease Term Due Maison Monrovia * August 31, 2055 (with extension) Maison San Gabriel November 30, 2030 Maison El Monte July 14, 2028 Maison Monterey Park May 1, 2028 Lee Lee - Peoria store January 31, 2044 (with extension) Lee Lee - Chandler store February 8, 2049 (with extension) Lee Lee - Tucson store December 31, 2050 (with extension) * On April 1, 2023, the Company renewed lease of Maison Monrovia for additional five years with new monthly based rent of $40,000 for first year and 3% increase for each of the next four years. On July 6, 2023, the Company and the lessor entered an amendment to lease, pursuant to which the lessor will provide monthly basic rent abatement of $5,000 from August 1, 2023 through March 31, 2024, $2,500 from April 1, 2024 through March 31, 2025, and $1,000 from April 1, 2025 through March 31, 2026. As a result of increased monthly base rent, the Company remeasured the lease and determined the ROU and lease liability of this lease increased by $3.62 million for each. The copier lease detail information was listed below: Store Lease Term Maison Monrovia January 1, 2028 Maison San Gabriel January 1, 2028 Maison Monterey Park August 1, 2027 Maison El Monte March 10, 2029
Schedule of Operating ROU Assets and Lease Liabilities	The Company’s operating ROU assets and lease liabilities were as follows: October 31, April 30, Operating ROU: ROU assets – supermarket leases $ 39,377,068 $ 40,695,438 ROU assets – copier leases 27,665 31,209 Total operating ROU assets $ 39,404,733 $ 40,726,647 October 31, April 30, Operating lease obligations: Current operating lease liabilities $ 4,138,759 $ 4,088,678 Non-current operating lease liabilities 37,912,048 39,015,252 Total lease liabilities $ 42,050,807 $ 43,103,930
Schedule of Operating Lease Liabilities Maturity	As of October 31, 2024, the five-year maturity of the Company’s operating lease liabilities was as following: Twelve Months Ended October 31, Operating 2025 $ 4,138,759 2026 4,230,161 2027 4,285,786 2028 3,742,395 2020 2,672,608 Thereafter 50,786,448 Total future undiscounted lease payments 69,856,157 Less: interest (27,805,350 ) Present value of lease liabilities $ 42,050,807

Stockholder_s Equity (Tables)

Stockholder’s Equity (Tables)	6 Months Ended
	Oct. 31, 2024
Stockholder’s Equity [Abstract]
Schedule of Activities of Warrants	Following is a summary of the activities of warrants for the six months ended October 31, 2024: Number of Exercise Weighted Outstanding as of April 30, 2024 125,000 $ 4.80 4.42 Exercisable as of April 30, 2024 — $ — — Granted — — Exercised — — — Forfeited — — — Expired — — — Outstanding as of October 31, 2024 125,000 $ 4.80 3.92 Exercisable as of October 31, 2024 — $ — —

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Oct. 31, 2024
Income Taxes [Abstract]
Schedule of Provision for Income Taxes Provisions	The provision for income taxes provisions consisted of the following components: Three Months Three Months Current: Federal income tax expense $ 462,661 $ 115,085 State income tax expense 124,041 33,982 Deferred: Federal income tax benefit (19,175 ) (1,431 ) State income tax benefit (4,431 ) (476 ) Total $ 563,096 $ 147,160 Six Months Six Months Current: Federal income tax expense $ 972,420 $ 197,648 State income tax expense 267,968 72,085 Deferred: Federal income tax benefit (33,736 ) (2,752 ) State income tax benefit (7,328 ) (915 ) Total $ 1,199,324 $ 266,066
Schedule of Federal Statutory Rate on Income (Loss) Before Income Taxes	The following is a reconciliation of the difference between the actual (benefit) provision for income taxes and the (benefit) provision computed by applying the federal statutory rate on income (loss) before income taxes: Three Months Three Months Federal statutory rate expense $ 51,871 $ 50,114 State statutory rate, net of effect of state income tax deductible to federal income tax (31,033 ) 17,939 Permanent difference – penalties, interest, and others 29,737 19,167 Utilization of NOL — (39,704 ) Change in valuation allowance 512,521 99,644 Tax expense per financial statements $ 563,096 $ 147,160 Six Months Six Months Federal statutory rate expense $ 315,222 $ 69,473 State statutory rate, net of effect of state income tax deductible to federal income tax (11,427 ) 24,409 Permanent difference – penalties, interest, and others 59,545 12,140 Utilization of NOL — (51,589 ) Change in valuation allowance 835,984 211,633 Tax expense per financial statements $ 1,199,324 $ 266,066
Schedule of Deferred Tax Assets and Liabilities	Deferred taxes were comprised of the following: October 31, April 30, Deferred tax assets: Bad debt expense $ 84,373 $ 66,888 Inventory impairment loss 88,730 38,279 Investment loss 271,854 150,684 Lease liabilities, net of ROU 731,758 660,713 NOL 1,911,314 1,125,192 Valuation allowance (3,064,719 ) (2,026,613 ) Deferred tax assets, net $ 23,310 $ 15,143 Deferred tax liability: Trademark acquired at acquisition of Maison Monterey Park and Lee Lee $ 1,254,505 $ 1,287,403 Deferred tax liability, net of deferred tax assets $ 1,231,195 $ 1,272,260

Acquisition of Subsidiary (Tabl

Acquisition of Subsidiary (Tables)	6 Months Ended
	Oct. 31, 2024
Acquisition of Subsidiary [Abstract]
Schedule of Fair Values of the Assets Acquired and Liabilities Assumed	Goodwill as a result of the acquisition of Lee Lee was calculated as follows: Total purchase considerations * $ 22,126,065 Fair value of tangible assets acquired: Other receivables 155,010 Property and equipment 1,574,818 Security deposits 485,518 Inventory 4,731,664 Operating lease right-of-use assets, 20,271,511 Intangible assets (trademark) acquired 5,000,000 Total identifiable assets acquired 32,218,521 Fair value of liabilities assumed: Accounts payable (2,348,465 ) Contract liabilities (13,035 ) Accrued liabilities and other payables (402,894 ) Due to related parties (485,518 ) Tenant security deposits (13,800 ) Operating lease liabilities (20,320,131 ) Deferred tax liability (1,243,550 ) Total liabilities assumed (24,827,393 ) Net identifiable assets acquired 7,391,128 Goodwill as a result of the acquisition $ 14,734,936 * Includes purchase price adjustments for 1) reducing purchase price by $80,000 for the accrued sick-pay liability of Lee Lee prior to the closing date, and 2) increasing purchase price by $18,032 to compensate Sellers for the Sellers’ security deposit for the Peoria Lease which shall be left for AZLL.
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 (Unaudited) Revenue $ 32,798,459 Operating costs and expenses 32,111,410 Income from operations 687,049 Other income 22,021 Income tax expense (269,002 ) Net income $ 440,068 For the (Unaudited) Revenue $ 65,462,172 Operating costs and expenses 63,932,018 Income from operations 1,530,154 Other income 340,806 Income tax expense (664,962 ) Net income $ 1,205,998

Organization (Details)

Organization (Details) - USD ($) $ in Millions	Apr. 08, 2024	Jun. 30, 2022	Oct. 31, 2019	Jul. 31, 2019
AZLL [Member]
Organization [Line Items]
Cash paid (in Dollars)	$ 7
AZLL LLC [Member]
Organization [Line Items]
Aggregate purchase price (in Dollars)	22.2
Secured Note [Member]
Organization [Line Items]
Original principal amount (in Dollars)	$ 15.2
GF Supermarket of MP, Inc. [Member]
Organization [Line Items]
Equity method investment ownership percentage		100%
Lee Lee Oriental Supermart, Inc. [Member]
Organization [Line Items]
Equity method investment ownership percentage	100%
Good Fortune Supermarket San Gabriel, LP [Member]
Organization [Line Items]
Equity method investment ownership percentage				91%
Good Fortune Supermarket of Monrovia, LP [Member]
Organization [Line Items]
Equity method investment ownership percentage				85.25%
Super HK of El Monte, Inc. [Member]
Organization [Line Items]
Equity method investment ownership percentage			91.67%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)				1 Months Ended		3 Months Ended		6 Months Ended
	Oct. 31, 2024	Apr. 30, 2024	Dec. 14, 2023	Dec. 31, 2021	May 31, 2021	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Net income (loss)						$ (256,009)	$ 91,465	$ 444,899	$ (13,474)
Accumulated deficit	$ (2,372,595)	$ (2,817,495)				(2,372,595)		(2,372,595)
Working capital	15,640,000					15,640,000		15,640,000
Noncontrolling interest	77,954	221,123				77,954		77,954
Net income (loss) attributable to noncontrolling interests						(60,086)	13	(143,168)	78,228
Insurance amount								250,000
Cash exceeding standard insurance amount	0	862,613				0		0
Restricted cash	0	1,101				0		0
Allowance for the doubtful accounts	0	0				0		0
Allowance for the doubtful accounts	62,483	0						62,483	(105,322)
Prepayments	$ 3,705,814	3,263,711				3,705,814		3,705,814
Inventory shrinkage						110,229	322	314,833	3,559
Impairment of long-lived assets						$ 0	0	$ 0	0
Investment percent	20%					20%		20%
Investment loss								$ 40,775
Payment to equity interest	$ 75,000
Investment amount	931,155	1,261,458				$ 931,155		931,155
Contract liability	$ 810,798	$ 965,696				810,798		810,798
Advertising expense						$ 11,548	$ 3,869	$ 48,787	$ 34,506
Tax benefit								50%
Dilutive potential common stock. (in Shares)						0	0	0	0
Reportable segment								1
DC Holding [Member]
Summary of Significant Accounting Policies [Line Items]
Purchase price					$ 162,665
HKGF Market of Alhambra, Inc. [Member]
Summary of Significant Accounting Policies [Line Items]
Purchase price				$ 40,775
TMA Liquor Inc [Member]
Summary of Significant Accounting Policies [Line Items]
Purchase price			$ 100,000
Maison San Gabriel [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest	9%	9%				9%		9%
Maison Monrovia [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest	14.75%	14.75%				14.75%		14.75%
Maison El Monte [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest	8.33%	8.33%				8.33%		8.33%
DC Holding CA, Inc. [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership rate					100%
Despite Maison [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest		51%
Dai Cheong Trading Company Inc [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest percentage					10%
HKGF Market of Arcadia, LLC [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest percentage		49%		10%
Investment amount		$ 1,800,000
Outstanding voting percentage		50%
TMA Liquor Inc [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest percentage			10%
Vendors [Member]
Summary of Significant Accounting Policies [Line Items]
Prepayments	$ 3,705,814	$ 3,263,711				$ 3,705,814		$ 3,705,814
Board of Directors Chairman [Member] | HKGF Arcadia [Member]
Summary of Significant Accounting Policies [Line Items]
Equity interest		51%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Certain of Our Asset Classes	Oct. 31, 2024
Leasehold Improvements [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Estimated useful life	Shorter of the lease term or estimated useful life of the assets
Automobiles [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Furniture and Fixtures [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Equipment [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Furniture and Fixtures [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] | Equipment [Member]
Schedule of Estimated Useful Lives of Certain of our Asset Classes [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Disaggregated Revenue - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Schedule of Disaggregated Revenue from Contracts with Customers [Line Items]
Total revenues	$ 31,019,924	$ 13,766,204	$ 60,669,304	$ 27,518,519
Perishables [Member]
Schedule of Disaggregated Revenue from Contracts with Customers [Line Items]
Revenues	16,007,610	7,470,842	31,202,567	15,194,688
Non-perishables [Member]
Schedule of Disaggregated Revenue from Contracts with Customers [Line Items]
Revenues	$ 15,012,314	$ 6,295,362	$ 29,466,737	$ 12,323,831

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Company’s Suppliers - Supplier Concentration Risk [Member] - Accounts Payable [Member]	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Supplier A [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Suppliers [Line Items]
Concentration Risk, Percentage	7%	32%	9%	33%
Supplier B [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Suppliers [Line Items]
Concentration Risk, Percentage		17%		18%
Supplier C [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Suppliers [Line Items]
Concentration Risk, Percentage		10%		10%
Supplier D [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Suppliers [Line Items]
Concentration Risk, Percentage	14%		12%

Inventories, Net (Details) - Sc

Inventories, Net (Details) - Schedule of Inventories, Net - USD ($)	Oct. 31, 2024	Apr. 30, 2024	Oct. 31, 2023	Apr. 30, 2023
Inventory [Line Items]
Reserve for inventory shrinkage	$ (351,623)	$ (36,790)	$ (39,191)	$ (42,750)
Inventories, net	8,886,337	6,802,255
Perishables [Member]
Inventory [Line Items]
Inventories, gross	5,995,528	2,406,550
Non-perishables [Member]
Inventory [Line Items]
Inventories, gross	$ 3,242,432	$ 4,432,545

Inventories, Net (Details) - _2

Inventories, Net (Details) - Schedule of Reserve for Inventory Shrinkage - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Schedule of Reserve for Inventory Shrinkage [Abstract]
Beginning balance	$ 36,790	$ 42,750
Provision for (reversal of) inventory shrinkage reserve	314,833	(3,559)
Ending Balance	$ 351,623	$ 39,191

Prepayments (Details)

Prepayments (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
GF Distribution, Inc. [Member]
Prepayments [Line Items]
Prepayment for inventory purchases	$ 1,885,141	$ 1,234,234
XHJC Holdings Inc. [Member]
Prepayments [Line Items]
Prepayment for inventory purchases	1,281,275	1,515,065
Other Vendors [Member]
Prepayments [Line Items]
Prepayment for inventory purchases	$ 10,000	$ 35,347

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of Prepayments - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Schedule of Prepayments [Abstract]
Prepayment for inventory purchases	$ 3,176,416	$ 2,784,647
Prepaid directors and officers (“D&O”) insurance	176,742	130,354
Prepaid income tax	193,700	193,700
Prepaid professional service	29,553	25,607
Prepaid rent	129,403	129,403
Total prepayments	$ 3,705,814	$ 3,263,711

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Property and Equipment, Net [Abstract]
Depreciation expenses	$ 11,124	$ 4,657	$ 22,680	$ 10,449
Depreciation expense cost of sales	$ 111,236	$ 52,032	$ 226,799	$ 109,952

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 10,802,268	$ 10,669,183
Accumulated depreciation	(8,582,214)	(8,334,220)
Property and equipment, net	2,220,054	2,334,963
Furniture & Fixtures [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	3,225,560	3,225,560
Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	4,487,473	4,457,856
Leasehold Improvement [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	2,373,287	2,269,819
Automobile [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 715,948	$ 715,948

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)			3 Months Ended		6 Months Ended
	Nov. 22, 2023	Oct. 30, 2023	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Intangible Assets [Line Items]
Amortization expense			$ 139,775	$ 3,817	$ 279,550	$ 7,050
Estimated amortization expense reminder of fiscal year			559,099		559,099
Estimated amortization expense one			559,099		559,099
Estimated amortization expense two			559,099		559,099
Estimated amortization expense three			559,099		559,099
Estimated amortization expense four			$ 559,099		$ 559,099
Drem Consulting Pte. Ltd. [Member]
Intangible Assets [Line Items]
Purchase system		$ 1,500,000
Acquisition amortized period		10 years
WSYQR Limited [Member]
Intangible Assets [Line Items]
Purchase system	$ 1,450,000
Acquisition amortized period	10 years
Maison Monterey Park [Member]
Intangible Assets [Line Items]
Acquisition amortized period			15 years		15 years
Amortization expense					$ 194,000
Lee Lee [Member]
Intangible Assets [Line Items]
Acquisition amortized period			20 years		20 years
Amortization expense					$ 5,000,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)		Oct. 31, 2024	Apr. 30, 2024
Schedule of Intangible Assets Net [Line Items]
Total intangible assets		$ 8,161,482	$ 8,161,482
Accumulated amortization		462,121	182,571
Intangible assets, net		7,699,361	7,978,911
Liquid license [Member]
Schedule of Intangible Assets Net [Line Items]
Total intangible assets		17,482	17,482
Software systems [Member]
Schedule of Intangible Assets Net [Line Items]
Total intangible assets	[1]	2,950,000	2,950,000
Trademarks [Member]
Schedule of Intangible Assets Net [Line Items]
Total intangible assets	[2]	$ 5,194,000	$ 5,194,000
[1](a)Software systems On October 30, 2023, the Company entered a System Purchase and Implementation Consulting Agreement with Drem Consulting Pte. Ltd. for purchasing a merchandise display planning and management system for $1.5 million. The system uses advanced technology such as artificial intelligence, IoT (Internet of Things), client computing, etc. to optimize shelf display and planning, inventory control and customer services. The system is amortized over 10 years. On November 22, 2023, the Company entered a Supply Chain Management System Purchase Agreement with WSYQR Limited to purchase a supply chain management system for $1.45 million. The system has the necessary software and hardware that was specifically designed for supermarkets application for the key units of 1) data synchronization across the entire supply chain, 2) centralized order processing and fulfillment, 3) refund and return processing, 4) customer complaints handling, and 5) distribution and delivery management and optimization. The system is amortized over 10 years.[2](b)Trademark Trademark mainly consisted of 1) a trademark acquired through the acquisition of Maison Monterey Park on June 30, 2022. The fair value of the trademark from the acquisition of Maison Monterey Park at acquisition date was $194,000, to be amortized over 15 years; 2) a trademark acquired through the acquisition of Lee Lee on April 7, 2024. The fair value of the trademark from the acquisition of Lee Lee at acquisition date was $5,000,000, to be amortized over 20 years. The amortization expense for the three months ended October 31, 2024 and 2023 was $139,775 and $3,817, respectively. The amortization expense for the six months ended October 31, 2024 and 2023 was $279,550 and $7,050, respectively. Estimated amortization expense for each of the next five years at October 31, 2024 is as follows: $559,099, $559,099, $559,099, $559,099 and $559,099.

Equity Method Investment (Detai

Equity Method Investment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Equity Method Investment [Line Items]
Investment loss			$ 392,302
investment income				$ 12,778
Accumulated investment loss	$ 930,845		930,845
HKGF Market of Arcadia, LLC [Member]
Equity Method Investment [Line Items]
Equity method investment amount	$ 1,862,000		$ 1,862,000
Investment interest rate	49%		49%
Investment loss	$ 226,274
investment income		$ 15,678

Equity Method Investment (Det_2

Equity Method Investment (Details) - Schedule of Condensed Balance Sheet - HKGF Arcadia [Member]	Oct. 31, 2024 USD ($)
Current Assets
Cash and equivalents	$ 14,948
Accounts receivable	93,528
Inventories, net	625,720
Total current assets	734,196
Property and equipment, net	984,536
Intangible asset, net	27,731
Goodwill	1,680,000
Security deposits	167,402
TOTAL ASSETS	3,593,865
Current Liabilities
Accounts payable	1,347,671
Other payables	52,439
Loan from shareholder	94,000
Bank overdraft	385,684
Total current liabilities	1,879,794
TOTAL LIABILITIES	1,879,794
Stockholders’ Equity
Paid in Capital	3,800,000
Subscription receivable	(182,933)
Accumulated deficit	(1,902,996)
Total stockholders’ equity	1,714,071
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 3,593,865

Equity Method Investment (Det_3

Equity Method Investment (Details) - Schedule of Condensed Statement of Operations - HKGF Arcadia [Member] - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2023	Oct. 31, 2024
Net Revenues
Total Revenues, Net	$ 2,160,699	$ 1,599,317	$ 2,177,141	$ 3,728,022
Cost of Revenues
Total Cost of Revenues	1,865,870	894,555	1,323,090	3,092,654
Gross Profit	294,829	704,762	854,051	635,368
Operating Expenses	763,812	665,566	885,996	1,446,667
Total operating expenses	763,812	665,566	885,996	1,446,667
Income (Loss) from Operations	(468,983)	39,196	(31,945)	(811,299)
Other income	7,199			10,683
Income (Loss) Before Income Taxes	(461,784)	39,196	(31,945)	(800,616)
Income Taxes
Net Income (Loss)	(461,784)	39,196	(31,945)	(800,616)
Net Income (Loss) Attributable to Maison Solutions Inc.	(226,274)	15,678	(12,778)	(392,302)
Supermarket [Member]
Net Revenues
Total Revenues, Net	2,160,699	1,599,317	2,177,141	3,728,022
Cost of Revenues
Total Cost of Revenues	$ 1,865,870	$ 894,555	$ 1,323,090	$ 3,092,654

Goodwill (Details)

Goodwill (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Goodwill [Line Items]
Goodwill	$ 16,957,147	$ 16,957,147
Maison Monterey Park [Member]
Goodwill [Line Items]
Goodwill	2,222,211
Lee Lee Acquisition [Member]
Goodwill [Line Items]
Goodwill	$ 14,734,936

Accrued Expenses and Other Pa_3

Accrued Expenses and Other Payables (Details) - Schedule of Accrued Expenses and Other Payables - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Schedule of Accrued Expenses and Other Payables [Abstract]
Accrued payroll	$ 1,156,841	$ 717,389
Accrued interest expense	136,388	136,388
Accrued loss for legal matters (Note 17)	250,128	250,128
Other payables	164,724	242,886
Due to third parties, non-interest bearing, payable upon demand	145,774	161,302
Sales tax payable	147,872	118,989
Total accrued expenses and other payables	$ 2,001,727	$ 1,627,082

Note Payable (Details)

Note Payable (Details) - USD ($)

3 Months Ended

6 Months Ended

Oct. 21, 2024

Oct. 08, 2024

Apr. 08, 2024

Oct. 31, 2024

Oct. 31, 2024

Oct. 31, 2023

Feb. 08, 2025

Dec. 08, 2024

Nov. 08, 2024

Sep. 08, 2024

Jun. 08, 2024

May 08, 2024

Apr. 30, 2024

Note Payable [Line Items]

Secured note

$ 15,200,000

$ 15,200,000

Increases annual interest rate

14%

10%

Restructuring fee

$ 40,000

Repaid amount

300,000

5,300,000

Interest expense

221,392

379,992

$ 54,549

Note payable

$ 9,826,065

$ 9,826,065

$ 15,126,065

Senior Secured Note [Member]

Note Payable [Line Items]

Annual interest rate

5%

Payable amount

$ 1,500,000

$ 1,500,000

$ 2,500,000

$ 2,500,000

Simple interest rate

10%

10%

Lee Lee [Member]

Note Payable [Line Items]

Purchased of equity interest

100%

AZLL [Member]

Note Payable [Line Items]

Cash paid

$ 7,000,000

Secured note

15,200,000

AZLL LLC [Member]

Note Payable [Line Items]

Purchase price

$ 22,200,000

Subsequent Event [Member] | Senior Secured Note [Member]

Note Payable [Line Items]

Payable amount

$ 1,000,000

$ 1,500,000

Forecast [Member] | Senior Secured Note [Member]

Note Payable [Line Items]

Payable amount

$ 4,700,000

Loan Payables (Details)

Loan Payables (Details) - USD ($)				3 Months Ended		6 Months Ended
	Jan. 12, 2022	Jan. 06, 2022	Jun. 15, 2020	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Loan Payables [Line Items]
Interest expense				$ 22,823	$ 23,336	$ 45,775	$ 46,798
Repayment amount						32,287	201,948
Interest expense amount				221,392		379,992	54,549
U.S. Small Business Administration [Member]
Loan Payables [Line Items]
Aggregate amount				$ 2,529,012		2,529,012		$ 2,561,299
Interest expense						45,775
Repayment amount						78,060	91,070
Issued principal						$ 32,285	$ 36,521
Maison Monrovia [Member] | U.S. Small Business Administration [Member]
Loan Payables [Line Items]
Aggregate amount			$ 150,000
Annual interest rate			3.75%
Maturity date			Jun. 15, 2050
Maison San Gabriel [Member] | U.S. Small Business Administration [Member]
Loan Payables [Line Items]
Aggregate amount	$ 1,850,000		$ 150,000
Annual interest rate	3.75%		3.75%
Maturity date	Jun. 15, 2050		Jun. 15, 2050
Maison El Monte [Member] | U.S. Small Business Administration [Member]
Loan Payables [Line Items]
Aggregate amount		$ 350,000	$ 150,000
Annual interest rate		3.75%	3.75%
Maturity date		Jun. 15, 2050	Jun. 15, 2050

Loan Payables (Details) - Sched

Loan Payables (Details) - Schedule of Company’s Loans - USD ($)	6 Months Ended
	Oct. 31, 2024	Apr. 30, 2024
Lender [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables	$ 2,529,012	$ 2,561,299
Current portion of loan payables	(66,160)	(65,098)
Non-current loan payables	2,462,852	2,496,201
Borrower [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables	$ 2,529,012	2,561,299
U.S. Small Business Administration [Member] | Lender [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables, Due date	Jun. 15, 2050
Total loan payables	$ 2,529,012	2,561,299
Maison Monrovia [Member] | Borrower [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables, Due date	Jun. 15, 2050
Total loan payables	$ 143,276	145,071
Maison San Gabriel [Member] | Borrower [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables, Due date	Jun. 15, 2050
Total loan payables	$ 1,909,145	1,933,394
Maison El Monte [Member] | Borrower [Member]
Schedule of Company’s Loans [Abstract]
Total loan payables, Due date	Jun. 15, 2050
Total loan payables	$ 476,591	$ 482,834

Loan Payables (Details) - Sch_2

Loan Payables (Details) - Schedule of Future Minimum Principal Amount of Loan Payments	Oct. 31, 2024 USD ($)
Schedule of Future Minimum Principal Amount of Loan Payments [Abstract]
2025	$ 66,160
2026	68,347
2027	70,617
2028	72,973
2029	75,420
Thereafter	2,175,495
Total	$ 2,529,012

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details) - USD ($)	6 Months Ended
	Oct. 31, 2024	Dec. 31, 2021	May 31, 2021
Dai Cheong Trading Company Inc. [Member]
Related Party Balances and Transactions [Line Items]
Equity interest percentage			10%
Investment in equity purchased from related parties			$ 162,665
HKGF Market of Alhambra, Inc.[Member]
Related Party Balances and Transactions [Line Items]
Equity interest percentage		10%
Investment loss	$ 40,775
HKGF Market of Alhambra, Inc.[Member] | Ms Grace Xu [Member]
Related Party Balances and Transactions [Line Items]
Investment in equity purchased from related parties		$ 40,775

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details) - Schedule of Related Party Transactions - Related Party [Member] - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Schedule of Related Party Transactions [Line Items]
Sales to related parties, total	$ 155,556	$ 129,111	$ 282,033	$ 197,628
Purchases from related parties, total	97,018	78,571	170,390	123,223
Investment in equity purchased from related parties, total	162,665		162,665		$ 203,440
Investment in equity purchased from related parties, total	546,913		546,913		459,647
Accounts payable — purchase from related parties, total	591,410		591,410		470,605
Other receivables — related parties, total	98,995		98,995		33,995
Other payables — related parties, total	505,324		$ 505,324		491,586
United Food, LLC [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC
Sales to related parties, total	705	2,479
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC
Purchases from related parties, total	420	3,734
Investment in equity purchased from related parties, Nature			Supermarket product sales
Investment in equity purchased from related parties, Relationship			John Xu, ultimately owns 24% of United Food, LLC
Investment in equity purchased from related parties, total	306,985		$ 306,985		292,189
HKGF Market of Arcadia, LLC [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			Maison owns 49% equity interest
Sales to related parties, total	137,134	61,065
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			Maison owns 49% equity interest
Purchases from related parties, total	20,037	5,085
Investment in equity purchased from related parties, Nature			Supermarket product sales
Investment in equity purchased from related parties, Relationship			Maison owns 49% equity interest
Investment in equity purchased from related parties, total	161,418		$ 161,418		10,922
Other receivables — related parties, Nature			Due on demand, non-interest bearing
Other receivables — related parties, Relationship			Maison owns 49% equity interest
Other receivables — related parties, total	65,000		$ 65,000
HKGF Market of Alhambra, Inc. [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Sales to related parties, total	17,717	65,567
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Purchases from related parties, total	29,334	2,201
Investment in equity purchased from related parties, Nature of Operation			Supermarket product sales
Investment in equity purchased from related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Investment in equity purchased from related parties, total					40,775
Investment in equity purchased from related parties, Investment percentage			10%
Investment in equity purchased from related parties, Nature			Supermarket product sales
Investment in equity purchased from related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Investment in equity purchased from related parties, total					79,258
Accounts payable — purchase from related parties, Nature			Supermarket product sales
Accounts payable — purchase from related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Accounts payable — purchase from related parties, total	93,304		$ 93,304
United Food LLC One [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC
Sales to related parties, total			$ 2,712	5,142
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			John Xu, the Company’s Chief Executive Officer, Chairman and President, ultimately owns 24% of United Food, LLC
Purchases from related parties, total			$ 5,024	4,408
HKGF Market of Arcadia, LLC One [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			Maison owns 49% equity interest
Sales to related parties, total			$ 178,976	67,036
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			Maison owns 49% equity interest
Purchases from related parties, total			$ 35,133	11,090
Grantstone Inc. [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			John Xu, indirectly owns this entity with 100% ownership
Sales to related parties, total			$ 1,232
Investment in equity purchased from related parties, Nature			Supermarket product sales
Investment in equity purchased from related parties, Relationship			John Xu, indirectly owns this entity with 100% ownership
Investment in equity purchased from related parties, total	11,781		$ 11,781		10,550
HKGF Market of Alhambra, Inc. One [Member]
Schedule of Related Party Transactions [Line Items]
Sales to related parties, Nature			Supermarket product sales
Sales to related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Sales to related parties, total			$ 99,113	125,450
Purchases from related parties, Nature			Supermarket product sales
Purchases from related parties, Relationship			Grace Xu, spouse of John Xu, controls this entity with 90% ownership, Maison owns the remaining 10%
Purchases from related parties, total			$ 42,111	2,200
Dai Cheong Trading Co Inc. [Member]
Schedule of Related Party Transactions [Line Items]
Purchases from related parties, Nature			Import and wholesales of groceries
Purchases from related parties, Relationship			John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10%
Purchases from related parties, total	47,227	$ 67,551
Dai Cheong Trading Co Inc. One [Member]
Schedule of Related Party Transactions [Line Items]
Purchases from related parties, Nature			Import and wholesales of groceries
Purchases from related parties, Relationship			John Xu, controls this entity with 90% ownership through DC Holding CA, Inc., Maison owns the remaining 10%
Purchases from related parties, total			$ 88,122	$ 105,525
Dai Cheong Trading Co Inc. [Member]
Schedule of Related Party Transactions [Line Items]
Investment in equity purchased from related parties, Nature of Operation			Import and wholesales of groceries
Investment in equity purchased from related parties, Relationship			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%
Investment in equity purchased from related parties, total	162,665		$ 162,665		162,665
Investment in equity purchased from related parties, Investment percentage			10%
Accounts payable — purchase from related parties, Nature			Import and wholesales of groceries
Accounts payable — purchase from related parties, Relationship			John Xu, controls this entity with 100% ownership through DC Holding CA, Inc. prior to the 10% equity interest acquisition by Maison
Accounts payable — purchase from related parties, total	57,940		$ 57,940		30,439
JC Business Guys, Inc. [Member]
Schedule of Related Party Transactions [Line Items]
Investment in equity purchased from related parties, Nature			Supermarket product sales
Investment in equity purchased from related parties, Relationship			Shareholder with 51% equity interest of HKGF Market of Arcadia, LLC
Investment in equity purchased from related parties, total	66,729		$ 66,729		66,728
Hong Kong Supermarket of Monterey Park, Ltd. [Member]
Schedule of Related Party Transactions [Line Items]
Accounts payable — purchase from related parties, Nature			Due on demand, non-interest bearing
Accounts payable — purchase from related parties, Relationship			John Xu, controls this entity
Accounts payable — purchase from related parties, total	440,166		$ 440,166		440,166
Ideal Investment [Member]
Schedule of Related Party Transactions [Line Items]
Other receivables — related parties, Nature			Due on demand, non-interest bearing
Other receivables — related parties, Relationship			John Xu, has majority ownership of this entity
Other receivables — related parties, total	3,995		$ 3,995		3,995
Ideal City Capital [Member]
Schedule of Related Party Transactions [Line Items]
Other receivables — related parties, Nature			Due on demand, non-interest bearing
Other receivables — related parties, Relationship			John Xu, has majority ownership of this entity
Other receivables — related parties, total	30,000		$ 30,000		30,000
John Xu [Member]
Schedule of Related Party Transactions [Line Items]
Other payables — related parties, Nature			due on demand, non-interest bearing
Other payables — related partiess, Relationship			The Company’s Chief Executive Officer, Chairman and President
Other payables — related parties, total	214,549		$ 214,549		200,810
Grace Xu [Member]
Schedule of Related Party Transactions [Line Items]
Other payables — related parties, Nature			due on demand, non-interest bearing
Other payables — related partiess, Relationship			Spouse of John Xu
Other payables — related parties, total	40,775		$ 40,775		40,775
New Victory Foods Inc [Member]
Schedule of Related Party Transactions [Line Items]
Other payables — related parties, Nature			due on demand, non-interest bearing
Other payables — related partiess, Relationship			John Xu, owns this entity with 100% ownership
Other payables — related parties, total	$ 250,000		$ 250,000		$ 250,000

Leases (Details)

Leases (Details) - USD ($)			1 Months Ended	3 Months Ended		6 Months Ended		8 Months Ended	12 Months Ended
	Jan. 01, 2024	Apr. 01, 2023	Nov. 30, 2022	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Mar. 31, 2024	Mar. 31, 2026	Mar. 31, 2025	Apr. 30, 2024
Leases [Line Items]
Renewed lease term		5 years
Payments for rent		$ 40,000						$ 5,000
Increase rent percentage		3%
ROU and lease liability						$ 3,620,000
Average remaining term				3 years 4 months 13 days		3 years 4 months 13 days					3 years 10 months 13 days
Terms lease	63 months		63 months
Total lease expenses				$ 1,120,000	$ 700,000	$ 2,250,000	$ 1,480,000
Supermarkets’ Store [Member]
Leases [Line Items]
Average remaining term				16 years 3 months 18 days		16 years 3 months 18 days					16 years 9 months 18 days
Minimum [Member]
Leases [Line Items]
Effective interest rate				4.50%		4.50%
Maximum [Member]
Leases [Line Items]
Effective interest rate				7.50%		7.50%
Forecast [Member]
Leases [Line Items]
Payments for rent									$ 1,000	$ 2,500

Leases (Details) - Schedule of

Leases (Details) - Schedule of Store Lease Detail Information	6 Months Ended
	Oct. 31, 2024
Maison Monrovia [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	August 31, 2055 (with extension)	[1]
Maison San Gabriel [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	November 30, 2030
Maison El Monte [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	July 14, 2028
Maison Monterey Park [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	May 1, 2028
Lee Lee - Peoria store [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	January 31, 2044 (with extension)
Lee Lee - Chandler store [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	February 8, 2049 (with extension)
Lee Lee - Tucson store [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	December 31, 2050 (with extension)
Maison Monrovia One [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	January 1, 2028
Maison San Gabriel One [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	January 1, 2028
Maison Monterey Park One [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	August 1, 2027
Maison El Monte One [Member]
Schedule of Store Lease Detail Information [Line Items]
Lease Term Due	March 10, 2029
[1] On April 1, 2023, the Company renewed lease of Maison Monrovia for additional five years with new monthly based rent of $40,000 for first year and 3% increase for each of the next four years. On July 6, 2023, the Company and the lessor entered an amendment to lease, pursuant to which the lessor will provide monthly basic rent abatement of $5,000 from August 1, 2023 through March 31, 2024, $2,500 from April 1, 2024 through March 31, 2025, and $1,000 from April 1, 2025 through March 31, 2026. As a result of increased monthly base rent, the Company remeasured the lease and determined the ROU and lease liability of this lease increased by $3.62 million for each.

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Operating ROU Assets and Lease Liabilities - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Operating ROU:
Total operating ROU assets	$ 39,404,733	$ 40,726,647
Operating lease obligations:
Current operating lease liabilities	4,138,759	4,088,678
Non-current operating lease liabilities	37,912,048	39,015,252
Total lease liabilities	42,050,807	43,103,930
Supermarket Leases [Member]
Operating ROU:
Total operating ROU assets	39,377,068	40,695,438
Copier Leases [Member]
Operating ROU:
Total operating ROU assets	$ 27,665	$ 31,209

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Operating Lease Liabilities Maturity - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Schedule of Operating Lease Liabilities Maturity [Abstract]
2025	$ 4,138,759
2026	4,230,161
2027	4,285,786
2028	3,742,395
2020	2,672,608
Thereafter	50,786,448
Total future undiscounted lease payments	69,856,157
Less: interest	(27,805,350)
Present value of lease liabilities	$ 42,050,807	$ 43,103,930

Stockholder_s Equity (Details)

Stockholder’s Equity (Details)		3 Months Ended	6 Months Ended
	Oct. 10, 2023 USD ($) shares	Oct. 31, 2023 shares	Oct. 31, 2024 $ / shares shares	Apr. 30, 2024 $ / shares shares	Sep. 08, 2021 shares
Stockholder’s Equity [Line Items]
Common stock, shares authorized			500,000		100,000,000
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001
Stock split, description			200-for-1 stock split
Preferred stock, shares authorized			5,000,000
Preferred stock, par value (in Dollars per share) | $ / shares			$ 0.0001
Fair value of warrants issued (in Dollars) | $	$ 382,484
Warrant [Member]
Stockholder’s Equity [Line Items]
Percent of shares of common stock sold	5%
Common Stock [Member]
Stockholder’s Equity [Line Items]
Common stock, shares authorized			95,000,000
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001
Measurement Input, Expected Term [Member]
Stockholder’s Equity [Line Items]
Warrant measurement term	5
Measurement Input, Price Volatility [Member]
Stockholder’s Equity [Line Items]
Warrant measurement term	100
Measurement Input, Risk Free Interest Rate [Member]
Stockholder’s Equity [Line Items]
Warrant measurement term	4.26
Measurement Input, Expected Dividend Rate [Member]
Stockholder’s Equity [Line Items]
Warrant measurement term	0
Class A Common Stock [Member]
Stockholder’s Equity [Line Items]
Common stock, shares authorized			97,000,000	97,000,000
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001	$ 0.0001
Designated common shares			92,000,000
Common stock voting rights			one
Converted into common stock			1
Class A Common Stock [Member] | Common Stock [Member]
Stockholder’s Equity [Line Items]
Shares issued		2,500,000
Class B Common Stock [Member]
Stockholder’s Equity [Line Items]
Common stock, shares authorized			3,000,000	3,000,000
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001	$ 0.0001
Common stock voting rights			ten
IPO [Member] | Class A Common Stock [Member] | Joseph Stone Capital, LLC [Member]
Stockholder’s Equity [Line Items]
Shares issued	2,500,000
Over-Allotment Option [Member] | Warrant [Member]
Stockholder’s Equity [Line Items]
Shares sold	125,000

Stockholder_s Equity (Details)

Stockholder’s Equity (Details) - Schedule of Activities of Warrants - Warrant [Member] - $ / shares		6 Months Ended
	Apr. 30, 2024	Oct. 31, 2024
Schedule of Activities of Warrants [Line Items]
Number of Warrants, Exercisable, Balance
Exercise Price, Exercisable, Balance
Number of Warrants, Granted
Exercise Price, Granted
Number of Warrants, Exercised
Exercise Price, Exercised
Number of Warrants, Forfeited
Exercise Price, Forfeited
Number of Warrants, Expired
Exercise Price, Expired
Number of Warrants, Outstanding, Balance	125,000	125,000
Exercise Price, Outstanding, Balance	$ 4.8	$ 4.8
Weighted Average Remaining Contractual Term in Years, Outstanding, Balance	4 years 5 months 1 day	3 years 11 months 1 day

Income Taxes (Details)

Income Taxes (Details) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Income Taxes [Line Items]
Percentage of income tax utilized	80%
Tax amount	$ 5,990,000		$ 3,200,000
Net operating loss carry forwards	$ 6,400,000		$ 3,560,000
Net operating loss carry forwards expiration date	20 years
Interest and penalties	$ 0	$ 4,564
Maison San Gabriel [Member]
Income Taxes [Line Items]
Percentage of income tax utilized	21%
Maison San Gabriel [Member] | United states [Member]
Income Taxes [Line Items]
Percentage of income tax utilized	21%
Maison San Gabriel [Member] | California [Member]
Income Taxes [Line Items]
Percentage of income tax utilized	8.84%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Provision for Income Taxes Provisions - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Current:
Federal income tax expense	$ 462,661	$ 115,085	$ 972,420	$ 197,648
State income tax expense	124,041	33,982	267,968	72,085
Deferred:
Federal income tax benefit	(19,175)	(1,431)	(33,736)	(2,752)
State income tax benefit	(4,431)	(476)	(7,328)	(915)
Income taxes provisions	$ 563,096	$ 147,160	$ 1,199,324	$ 266,066

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Federal Statutory Rate on Income (Loss) Before Income Taxes - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Schedule of Federal Statutory Rate on Income (Loss) Before Income Taxes [Abstract]
Federal statutory rate expense	$ 51,871	$ 50,114	$ 315,222	$ 69,473
State statutory rate, net of effect of state income tax deductible to federal income tax	(31,033)	17,939	(11,427)	24,409
Permanent difference – penalties, interest, and others	29,737	19,167	59,545	12,140
Utilization of NOL		(39,704)		(51,589)
Change in valuation allowance	512,521	99,644	835,984	211,633
Income taxes provisions	$ 563,096	$ 147,160	$ 1,199,324	$ 266,066

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Deferred tax assets:
Bad debt expense	$ 84,373	$ 66,888
Inventory impairment loss	88,730	38,279
Investment loss	271,854	150,684
Lease liabilities, net of ROU	731,758	660,713
NOL	1,911,314	1,125,192
Valuation allowance	(3,064,719)	(2,026,613)
Deferred tax assets, net	23,310	15,143
Deferred tax liability:
Trademark acquired at acquisition of Maison Monterey Park and Lee Lee	1,254,505	1,287,403
Deferred tax liability, net of deferred tax assets	$ 1,231,195	$ 1,272,260

Other Income (Details)

Other Income (Details) - Employee Retention Credit [Member]	6 Months Ended
	Oct. 31, 2023 USD ($)
Other Income [Line Items]
Other income	$ 380,000
Investment loss	$ 28,456

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)			6 Months Ended
	Apr. 25, 2024	Apr. 19, 2021	Oct. 31, 2024	Oct. 17, 2024
Commitments and Contingencies [Line Items]
Maison maonterey amount	$ 5,128
Defendant amount	$ 5,128
Contract purchase				$ 115,388.39
Consultancy and initialization fee		$ 220,000
Consultancy fee payable percentage		20%
Gross merchandise value rate		1.20%
Additional amount		$ 50,000
Collaboration agreement initial term		10 years
Customary termination provision term		10 years
JD E-commerce America Limited [Member]
Commitments and Contingencies [Line Items]
Consultancy fee payable percentage		40%
Collaboration Agreement [Member]
Commitments and Contingencies [Line Items]
Consultancy fee payable percentage		40%
Minimum [Member]
Commitments and Contingencies [Line Items]
Plaintiff’s counsel range amount			$ 300,000
Maximum [Member]
Commitments and Contingencies [Line Items]
Plaintiff’s counsel range amount			$ 3,000,000

Acquisition of Subsidiary (Deta

Acquisition of Subsidiary (Details) - USD ($)	6 Months Ended
	Oct. 31, 2024	Apr. 04, 2024
Acquisition of Subsidiary [Line Items]
Purchase considerations	$ 22,200,000
Cash	7,000,000
Secured note	15,200,000
Reducing in purchase price for accrued sick-pay liability	80,000
Increasing purchase price to compensate seller’s security deposit	$ 18,032
AZLL [Member]
Acquisition of Subsidiary [Line Items]
Equity interest		100%

Acquisition of Subsidiary (De_2

Acquisition of Subsidiary (Details) - Schedule of Fair Values of the Assets Acquired and Liabilities Assumed - Lee Lee [Member]	6 Months Ended
	Oct. 31, 2024 USD ($)
Schedule of Fair Values of the Assets Acquired and Liabilities Assumed [Line Items]
Total purchase considerations	$ 22,126,065	[1]
Fair value of tangible assets acquired:
Other receivables	155,010
Property and equipment	1,574,818
Security deposits	485,518
Inventory	4,731,664
Operating lease right-of-use assets,	20,271,511
Intangible assets (trademark) acquired	5,000,000
Total identifiable assets acquired	32,218,521
Fair value of liabilities assumed:
Accounts payable	(2,348,465)
Contract liabilities	(13,035)
Accrued liabilities and other payables	(402,894)
Due to related parties	(485,518)
Tenant security deposits	(13,800)
Operating lease liabilities	(20,320,131)
Deferred tax liability	(1,243,550)
Total liabilities assumed	(24,827,393)
Net identifiable assets acquired	7,391,128
Goodwill as a result of the acquisition	$ 14,734,936
[1] Includes purchase price adjustments for 1) reducing purchase price by $80,000 for the accrued sick-pay liability of Lee Lee prior to the closing date, and 2) increasing purchase price by $18,032 to compensate Sellers for the Sellers’ security deposit for the Peoria Lease which shall be left for AZLL.

Acquisition of Subsidiary (De_3

Acquisition of Subsidiary (Details) - Schedule of Indicative of Future Consolidated Results - USD ($)	3 Months Ended	6 Months Ended
	Oct. 31, 2023	Oct. 31, 2023
Schedule of Indicative of Future Consolidated Results [Abstract]
Revenue	$ 32,798,459	$ 65,462,172
Operating costs and expenses	32,111,410	63,932,018
Income from operations	687,049	1,530,154
Other income	22,021	340,806
Income tax expense	(269,002)	(664,962)
Net income	$ 440,068	$ 1,205,998