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Basis of Presentation and Significant Accounting Policies (Tables)
 3 Months Ended
Jul. 31, 2025
Accounting Policies [Abstract]  
Schedule of Subsidiary Companies from the Date of their Incorporation, Formation, or Acquisition

These consolidated statements include the financial statements of the Company and the following subsidiary companies from the date of their incorporation, formation, or acquisition.

 

Company Name  Country of Formation / Incorporation  Date of Incorporation / Acquisition  Percentage Ownership 
Hydro Innovations LLC  USA  August 1, 2008   100%
Surna Cultivation Technologies LLC  USA  January 25, 2022   100%
16728502 Canada Inc*  Canada  February 6, 2025   100%
Fat Panda Ltd  Canada  July 6, 2025   100%
Fat Panda Direct Ltd**  Canada   July 6 2025   100%
10050200 Manitoba Ltd**  Canada   July 6, 2025   100%
7446285 Manitoba Ltd  Canada  July 6, 2025   100%
CEA Management Canada Ltd  Canada  May 16, 2025   100%
CEA BRS LLC  USA  July 28, 2025   100%

 

* Amalgamated with Fat Panda Ltd on August 1, 2025
**Amalgamated with Fat Panda Ltd on July 9, 2025
Schedule of Revenue by Source

The following table sets forth the Company’s revenue by source:

 

   Successor   Predecessor   Predecessor 
   Successor   Predecessor 
  

Period from June 7 through

July 31,

  

Period from May 1 through

June 6,

  

Three Months Ended

July 31,

 
   2025   2025   2024 
CEA equipment and systems sales  $106,827   $-   $- 
CEA engineering and other services   49,146    -    - 
CEA shipping and handling   988    -    - 
Retail Vape sales   4,182,722    2,717,341    6,061,541 
E-commerce Vape sales   220,675    165,818    735,688 
Factory direct wholesale Vape sales   7,064    794    7,766 
Franchise fee Vape sales   -    -    122,887 
Other Vape sales   12,336    43,736    30,389 
Total revenue  $4,579,758   $2,927,689   $6,958,270 
Schedule of Sales by Customers Locations in Geographic Regions

The Company classifies sales by customers’ locations in two geographic regions: the United States and Canada.

 

Revenue  Period June 7, 2025
– July 31, 2025
(Successor)		   Period May 1, 2025
– June 6, 2025
(Predecessor)		   For the three months ended
July 31, 2025
(Predecessor)		 
United States  $156,961   $-   $- 
Canada  $4,422,797   $2,927,689   $6,958,270 
Total  $4,579,758   $2,927,689   $6,958,270 
Schedule of Remaining Performance Obligations Expected to be Recognized

The remaining performance obligations expected to be recognized through fiscal year 2026 are as follows (Successor):

 

   Q2FY26   Total 
Remaining performance obligations related to partial equipment & engineering paid contracts   630,000    630,000 
Total remaining performance obligations  $630,000   $630,000