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SCHEDULE OF NET DEFERRED TAX ASSETS (Details) - USD ($)
Apr. 30, 2022
Apr. 30, 2021
Loss carryforwards $ 2,166,000 $ 788,400
Stock options 8,259,000
Accrued payroll 333,700
Related party accruals 799,000 194,400
Inventory reserve 100,000
Interest deferral 191,000
Start-up costs 84,000 109,600
Other 57,000 17,900
Valuation allowance (11,656,000) (1,444,000)
Net deferred tax assets
ISRAEL    
Valuation allowance (121,000) (304,000)
Net deferred tax assets
Loss carryforwards 234,000 178,000
Start-up costs 13,000
Research and development costs $ (113,000) $ 113,000