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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Apr. 30, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
SUMMARY OF INVENTORY | SUMMARY OF INVENTORY
|  | 2022 |  |  | 2021 |
Finished Goods |  | $ | 4,397,098 |  |  | $ | 1,591,826 |
Component/Replacement Parts |  |  | 2,559,848 |  |  |  | 1,777,028 |
Capitalized Duty/Freight |  |  | 1,328,198 |  |  |  | 347,362 |
Inventory Reserve |  |  | (100,000 | ) |  |  | (23,000 | )
Total |  | $ | 8,185,144 |  |  | $ | 3,693,216 |
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 year ended April 30, 2022: SUMMARY OF DERIVATIVE LIABILITIES
|  | April 30, 2022 |  |  | (Gain) loss for year |
Note derivative is related to |  | ending balance |  |  | ended April 30, 2022 |
4/11/21 conversion of 12/24/20 note payable |  | $ | 1,061,550 |  |  | $ | (168,301 | )
4/15/21 note payable |  |  | — |  |  |  | (6,014,245 | )
5/26/21 conversion of notes payable – related party |  |  | — |  |  |  | (2,867,749 | )
8/6/21 convertible notes |  |  | 4,382,229 |  |  |  | (9,506,889 | )
Total |  | $ | 5,443,779 |  |  | $ | (18,557,184 | )
SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | The Black-Scholes option pricing model assumptions for the derivative liabilities during the year ended April 30, 2022 and 2021 consisted of the following: SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | 2022 |  |  | 2021 |
Expected life in years |  |  | 1.95-4.3 years |  |  |  | 1.7-5.0 years |
Stock price volatility |  |  | 50 | % |  |  | 50%-155 | %
Risk free interest rate |  |  | 2.67%-2.90 | % |  |  | 0.16%-1.56 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %
Warrant [Member] |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | The warrants granted during the year ended April 30, 2022 and 2021 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | 2022 |  |  | 2021 |
Expected life in years |  |  | 5 – 10 years |  |  |  | 2 – 10 years |
Stock price volatility |  |  | 50% - 148% |  |  |  | 148% - 280% |
Risk free interest rate |  |  | 0.77% - 1.63% |  |  |  | 0.12% - 1.64% |
Expected dividends |  |  | 0% |  |  |  | 0% |

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