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Revenue (Tables)

6 Months Ended

Oct. 31, 2025

Revenue from Contract with Customer [Abstract]

Schedule of Revenue by Source

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

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):

 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

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.

 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

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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X

- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
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- Definition

Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-SubTopic 10
-Topic 606
-Publisher FASB
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