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SCHEDULE OF NET DEFERRED TAX (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Deferred tax assets (liabilities): Loss carryforwards	$ 788,400	$ 301,000
Deferred tax assets (liabilities): Accrued payroll	333,700
Deferred tax assets (liabilities): Related party accruals	194,400	79,000
Deferred tax assets (liabilities): Start-up costs	109,600	61,000
Deferred tax assets (liabilities): Inventory reserve	17,900
Valuation allowance	(1,444,000)	(441,000)
Net deferred tax assets
ISRAEL
Deferred tax assets (liabilities): Loss carryforwards	178,000	384,000
Deferred tax assets (liabilities): Start-up costs	13,000
Valuation allowance	(304,000)	(470,000)
Net deferred tax assets
Deferred tax assets (liabilities): Accrued expenses		63,000
Deferred tax assets (liabilities): Research and development costs	$ 113,000	$ 23,000

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.

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Amount of valuation allowance for tax benefit to be credited to shareholders' equity if tax benefit subsequently becomes realizable. Includes, but is not limited to, adjustment to opening balance of retained earnings for change in accounting principle or correction of error, gain (loss) in comprehensive income (loss) but excluded from net income (loss), deductible expenditure for income tax purposes reported as reduction of shareholders' equity, and deductible temporary difference existing at date of quasi-reorganization.

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