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Note 1 - The Business (Tables) | 6 Months Ended
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Oct. 31, 2021
Accounting Policies [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Shares issued |  | $ | 1,820,114 |
Promissory note issued |  |  | 175,000 |
Total Purchase Price |  | $ | 1,995,114 |
Assets acquired |  |  |  |
Cash |  |  | 21,623 |
Accounts receivable |  |  | 28,500 |
Other assets |  |  | 3,853 |
Inventory |  |  | 127,411 |
Trademark |  |  | 20,000 |
Brand name |  |  | 578,000 |
Customer relationships |  |  | 39,000 |
Total assets acquired |  |  | 818,387 |
Liabilities assumed |  |  |  |
Accounts payable and accrued expenses |  |  | 171,651 |
Notes payable |  |  | 209,799 |
Due to related party |  |  | 197,846 |
Total liabilities assumed |  |  | 579,296 |
Total fair value of net assets acquired |  |  | 239,091 |
Goodwill |  | $ | 1,756,023 |
[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed2TableTextBlock] |
Shares issued |  | $ | 6,351,076 |
Promissory note issued |  |  | 1,753,000 |
Cash |  |  | 250,000 |
Total Purchase Price |  | $ | 8,354,076 |
Assets acquired |  |  |  |
Cash |  |  | 201,632 |
Accounts receivable |  |  | 249,159 |
Other assets |  |  | 384,232 |
Inventory |  |  | 223,380 |
Brand name |  |  | 1,144,000 |
Proprietary technology |  |  | 272,000 |
Non-compete agreement |  |  | 16,000 |
Total assets acquired |  |  | 2,490,403 |
Liabilities assumed |  |  |  |
Accounts payable and accrued expenses |  |  | 279,393 |
Customer deposits |  |  | 25,194 |
Total liabilities assumed |  |  | 304,587 |
Total fair value of net assets acquired |  |  | 2,185,816 |
Goodwill |  | $ | 6,168,260 |
[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed3TableTextBlock] |
Shares issued |  | $ | 2,716,013 |
Cash |  |  | 75,000 |
Total Purchase Price |  | $ | 2,791,013 |
Assets acquired |  |  |  |
Cash |  |  | 13,502 |
Accounts receivable |  |  | 51,083 |
Other assets |  |  | 12,950 |
Inventory |  |  | 50,556 |
Total assets acquired |  |  | 128,091 |
Liabilities assumed |  |  |  |
Accounts payable and accrued expenses |  |  | 1,054,997 |
Total liabilities assumed |  |  | 1,054,997 |
Total fair value of net assets acquired |  |  | (926,906 | )
Goodwill |  | $ | 3,717,919 |
[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed4TableTextBlock] |
Shares issued |  | $ | 10,011,279 |
Total Purchase Price |  | $ | 10,011,279 |
Assets acquired |  |  |  |
Cash |  |  | 11,364 |
Accounts receivable |  |  | 47,964 |
Other current assets |  |  | 15,085 |
Other assets |  |  | 48,595 |
Inventory |  |  | 1,253,755 |
Total assets acquired |  |  | 1,376,763 |
Liabilities assumed |  |  |  |
Accounts payable and accrued expenses |  |  | 1,143,899 |
Customer deposits |  |  | 1,766,993 |
Notes payable |  |  | 2,749,091 |
Total liabilities assumed |  |  | 5,659,983 |
Total fair value of net assets acquired |  |  | (4,283,220 | )
Goodwill |  | $ | 14,294,499 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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