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ACQUISITIONS AND BUSINESS COMBINATIONS | 3 Months Ended
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Jul. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
ACQUISITIONS AND BUSINESS COMBINATIONS | Note 5: ACQUISITIONS AND BUSINESS COMBINATIONS In the year ended April 30, 2022, the Company acquired three entities in accordance with ASC 805. A full description of those transactions are reflected in the audited financial statements contained in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on May 17, 2023. The Company has elected to apply pushdown accounting to each of the entities acquired. For Foundation Sports as referred to in Note 18, the Company disposed of 75% of this entity in December 2022. For PlaySight as referred to in Note 18, the Company sold back to the original shareholders 100% of this entity in November 2022. Pro Forma Results The following pro forma financial information presents the results of operations of the Company as of the three months ended July 31, 2022 and 2021, as if the acquisitions of PlaySight and Gameface had occurred as of the beginning of the first period presented instead of February 2022. The pro forma financial information of the Company as of the three months ended July 31, 2021 is as follows: SCHEDULE OF PROFORMA FINANCIAL INFORMATION
Revenues |  | $ | 4,946,449 |
Net loss |  | $ | (4,006,255 | )
Basic and diluted earnings (loss) per share |  | $ | (1.38 | )

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//805/tableOfContent + Details
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