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Business Combinations (Tables) | 3 Months Ended
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Jul. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Schedule of the Preliminary Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date and is based on the best estimate of management, which is subject to change within the measurement period. Schedule of the Preliminary Fair Value of Assets Acquired and Liabilities Assumed
Fair value of assets acquired and liabilities assumed: |  |  |
Cash and cash equivalents |  | $ | 1,921,662 |
Accounts receivable |  |  | 176,455 |
Related party receivables |  |  | 673,281 |
Inventory |  |  | 3,684,675 |
Prepaid expenses |  |  | 113,200 |
Fixed assets |  |  | 314,042 |
Right-of-use asset |  |  | 1,851,228 |
Deposits |  |  | 219,000 |
Intangibles – Trade name |  |  | 5,228,990 |
Goodwill |  |  | 4,218,445 |
Accounts payable and accrued liability |  |  | (2,307,942 | )
Income taxes payable |  |  | (107,867 | )
Royalty liability, current |  |  | (12,950 | )
Deferred tax liability |  |  | (1,255,721 | )
Lease liabilities - short-term |  |  | (532,855 | )
Lease liabilities - long-term |  |  | (1,332,273 | )
Total net assets acquired |  | $ | 12,851,369 |
Summarizes the acquired identifiable intangible assets | The following table summarizes the acquired identifiable intangible assets, acquisition date estimated fair value and estimated useful lives: Summarizes the acquired identifiable intangible assets
Identifiable Intangible Assets |  | Acquisition Date Fair Value |  |  | Useful Life (In Years)
Intangible asset - trade name |  | $ | 5,228,990 |  |  | 10 years
Schedule of Certain Purchase Accounting and Financing Adjustments | This information gives effect to certain purchase accounting and financing adjustments and is based on the historical financial statements of CEA Industries Inc. It is presented for illustrative purposes only and is not necessarily indicative of the Company’s actual operating results had the Fat Panda Acquisition and related financing occurred on May 1, 2024, nor is it indicative of future results. Schedule of Certain Purchase Accounting and Financing Adjustments
|  | Proforma For the three months ended July 31, 2025 |  |  | Proforma For the three months ended July 31, 2024 |
Revenue |  | $ | 10,526,669 |  |  | $ | 8,718,970 |
Net Income/(loss) |  | $ | (1,451,472 | ) |  | $ | 127,099 |

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- Definition Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-49 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
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