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GOODWILL | 3 Months Ended
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Jul. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL | Note 6: GOODWILL The changes in the carrying amount of goodwill as of July 31, 2022 were as follows: SCHEDULE OF GOODWILL
Balance as of April 30, 2022 |  | $ | 32,643,193 |
Less impairment |  |  | (- | )
Balance as of July 31, 2022 |  | $ | 32,643,193 |
Impairment of Goodwill 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 July 31, 2022 and 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 July 31, 2022 and 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 as of April 30, 2022, and there was no further impairment during the three months ended July 31, 2022.

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