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GOODWILL | 12 Months Ended
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Apr. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL | Note 6: GOODWILL The changes in the carrying amount of goodwill for the year ended April 30, 2022 were as follows: SCHEDULE OF GOODWILL
Balance as of April 30, 2021 |  | $ | — |
Beginning balance |  | $ | — |
Gameface acquisition (Note 5) |  |  | 6,781,193 |
PlaySight acquisition (Note 5) |  |  | 25,862,000 |
Foundation Sports acquisition (Note 5) |  |  | 2,430,000 |
Goodwill, acquired during period |  |  | 2,430,000 |
Less impairment |  |  | (2,430,000 | )
Balance as of April 30, 2022 |  | $ | 32,643,193 |
Ending balance |  | $ | 32,643,193 |
Impairment of Goodwill Year ended April 30, 2022 The Company has assessed the indicators of impairment and concluded on the below for the respective reporting units: Equipment No goodwill was assigned to the Equipment segment as of April 30, 2022. Therefore, further analysis is not required for the Equipment reporting unit. Technology PlaySight, Gameface, and Foundation Sports were all assigned to the Technology segment as of April 30, 2022. The Company determined in April 2022 that the fair value of Foundation Sports was less than the carrying value of the net assets assigned to this entity and therefore goodwill related to Foundation Sports was fully impaired as of April 30, 2022. Impairment loss relating to Foundation Sports was $2,430,000.

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