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Revenue | 6 Months Ended
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Oct. 31, 2025
Revenue from Contract with Customer [Abstract] |
Revenue | Note 9- Revenue The following table sets forth the Company’s revenue by source: Schedule of Revenue by Source
|  | Successor |  |  | Predecessor |  |  | Successor |  |  | Predecessor |  |  | Predecessor |
|  | Three Months Ended October 31, |  |  | Three Months Ended October 31, |  |  | Period from June 7 through October 31, |  |  | Period from May 1 through June 6, |  |  | Six Months Ended October 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2025 |  |  | 2024 |
CEA equipment and systems sales |  | $ | 193,743 |  |  | $ | - |  |  | $ | 300,570 |  |  | $ | - |  |  | $ | - |
CEA engineering and other services |  |  | 38,846 |  |  |  | - |  |  |  | 87,993 |  |  |  | - |  |  |  | - |
CEA other sales |  |  | 21,839 |  |  |  | - |  |  |  | 22,827 |  |  |  | - |  |  |  | - |
Retail Vape sales |  |  | 6,240,755 |  |  |  | - |  |  |  | 10,827,892 |  |  |  | 2,761,077 |  |  |  | 12,800,544 |
E-commerce Vape sales |  |  | 443,887 |  |  |  | 6,698,217 |  |  |  | 278,070 |  |  |  | 165,818 |  |  |  | 1,267,923 |
Factory direct wholesale Vape sales |  |  | 204,415 |  |  |  | 532,236 |  |  |  | 203,621 |  |  |  | 794 |  |  |  | 214,064 |
Franchise fee Vape sales |  |  | - |  |  |  | 206,298 |  |  |  | - |  |  |  | - |  |  |  | 122,887 |
Other Vape sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total revenue |  | $ | 7,143,485 |  |  | $ | 7,436,751 |  |  | $ | 11,720,973 |  |  | $ | 2,927,689 |  |  | $ | 14,405,418 |
As of October 31, 2025 (Successor), and April 30, 2025 (Predecessor), the allowance for doubtful accounts was $92,942 (successor) and $ 0 (predecessor), respectively. As of October 31, 2025 (Successor), the Company’s remaining performance obligations, or backlog, was approximately $902,000, an increase of $176,000 from the June 6, 2025 (Successor) backlog of $726,000. The increase was primarily the result of large booking from one customer during for the period. There is significant uncertainty regarding the timing of the Company’s recognition of revenue on its remaining performance obligations, and there is no certainty that these will result in actual revenues. The remaining performance obligations expected to be recognized through fiscal year 2026 are as follows (Successor): Schedule of Remaining Performance Obligations Expected to be Recognized
|  | Q3FY26 |
Remaining performance obligations related to partial equipment & engineering paid contracts |  | $ | 901,786 |
Total remaining performance obligations |  | $ | 901,786 |
Geographic Information The Company classifies sales by customers’ locations in two geographic regions: the United States and Canada. Schedule of Sales by Customers Locations in Geographic Regions
|  | Three Months Ended October 31, |  |  | Three Months Ended October 31, |  |  | Period from June 7 through October 31, |  |  | Period from May 1 through June 6, |  |  | Six Months Ended October 31, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2025 |  |  | 2024 |
United States |  | $ | 254,428 |  |  | $ | - |  |  | $ | 411,389 |  |  | $ | - |  |  | $ | - |
Canada |  |  | 6,889,057 |  |  |  | 7,436,751 |  |  |  | 11,309,584 |  |  |  | 2,927,689 |  |  |  | 14,405,418 |
Total |  | $ | 7,143,485 |  |  | $ | 7,436,751 |  |  | $ | 11,720,973 |  |  | $ | 2,927,689 |  |  | $ | 14,405,418 |

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