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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Jul. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
SCHEDULE OF INVENTORY | SCHEDULE OF INVENTORY
|  | July 31, 2022 |  |  | April 30, 2022 |
Finished Goods |  | $ | 5,434,785 |  |  | $ | 4,397,098 |
Component/Replacement Parts |  |  | 965,122 |  |  |  | 2,559,848 |
Capitalized Duty/Freight |  |  | 906,196 |  |  |  | 1,328,198 |
Inventory Reserve |  |  | (100,000 | ) |  |  | (100,000 | )
Total |  | $ | 7,206,103 |  |  | $ | 8,185,144 |
SCHEDULE 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 months ended July 31, 2022: SCHEDULE OF DERIVATIVE LIABILITIES
|  |  |  |  | (Gain) loss for three months |
Note derivative is related to |  | July 31, 2022 ending balance |  |  | ended July 31, 2022 |
4/11/21 conversion of 12/24/20 note payable |  | $ | 1,396,546 |  |  | $ | (1,269,417 | )
8/6/21 convertible notes |  |  | 324,432 |  |  |  | (2,388,902 | )
6/17/22 underwriter warrants |  |  | 35,306 |  |  |  | (29,176 | )
Total |  | $ | 1,756,284 |  |  | $ | (3,687,495 | )
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | The Black-Scholes option pricing model assumptions for the derivative liabilities during the three months ended July 31, 2022 and year ended April 30, 2022 consisted of the following: SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Three Months Ended July 31, 2022 |  |  | Year Ended April 30, 2022 |
Expected life in years |  |  | 4-4.3 years |  |  |  | 1.95-4.3 years |
Stock price volatility |  |  | 50 - 148 | % |  |  | 50 | %
Risk free interest rate |  |  | 2.90%-3.27 | % |  |  | 2.67%-2.90 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %
Warrant [Member] |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | The warrants granted during the three months ended July 31, 2022 and year ended April 30, 2022 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Three Months Ended July 31, 2022 |  |  | Year Ended April 30, 2022 |
Expected life in years |  |  | 5 – 10 years |  |  |  | 5 – 10 years |
Stock price volatility |  |  | 50% - 148 | % |  |  | 50% - 148 | %
Risk free interest rate |  |  | 2.50% - 3.50 | % |  |  | 0.77% - 1.63 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %

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