XML 39 R28.htm IDEA: XBRL DOCUMENT v3.22.0.1
Note 1 - The Business (Tables)
 9 Months Ended
Jan. 31, 2022
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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed3TableTextBlock]
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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed4TableTextBlock]
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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed5TableTextBlock]
Total Purchase Price - shares issued  $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