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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Oct. 31, 2021
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |
SUMMARY OF DERIVATIVE LIABILITIES | The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance and balance sheet dates via a Black-Scholes option pricing model and consisted of the following ending balances and gain amounts as of and for the three and six months ended October 31, 2021: SUMMARY OF DERIVATIVE LIABILITIES
Note derivative is related to |  | October 31, 2021 ending balance |  |  | Gain (loss) for three months ended October 31, 2021 |  |  | Gain (loss) for six months ended October 31, 2021 |
4/11/21 conversion of 12/24/20 note payable |  | $ | 795,482 |  |  | $ | 441,178 |  |  | $ | 434,369 |
4/15/21 note payable |  |  | - |  |  |  | 1,788,123 |  |  |  | 6,014,245 |
5/26/21 conversion of notes payable – related party |  |  | - |  |  |  | 2,759,718 |  |  |  | 2,867,749 |
8/6/21 convertible notes |  |  | 14,074,568 |  |  |  | (185,450 | ) |  |  | (185,450 | )
Total |  | $ | 14,870,050 |  |  | $ | 4,803,569 |  |  | $ | 9,130,913 |
SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD | The Black-Scholes option pricing model assumptions for the derivative liabilities during the six months ended October 31, 2021 and 2020 consisted of the following: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | 2021 |  |  | 2020 |
Expected life in years |  |  | 1.7 – 5.0 years |  |  |  | N/A |
Stock price volatility |  |  | 50% – 155 | % |  |  | N/A |
Risk free interest rate |  |  | 0.16% – 1.21 | % |  |  | N/A |
Expected dividends |  |  | 0 | % |  |  | N/A |
Warrant [Member] |
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |
SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD | The warrants granted during the six months ended October 31, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | 2021 |  |  | 2020 |
Expected life in years |  |  | 5 - 10 years |  |  |  | 10 years |
Stock price volatility |  |  | 50% - 157 | % |  |  | 148% - 152 | %
Risk free interest rate |  |  | 0.90% - 1.63 | % |  |  | 0.68% - 0.85 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of financial instrument classified as a derivative asset (liability) after deduction of derivative liability (asset) using recurring unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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