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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Jan. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
SCHEDULE OF INVENTORY | SCHEDULE OF INVENTORY
|  | January 31, 2023 |  |  | April 30, 2022 |
Finished Goods |  | $ | 1,786,009 |  |  | $ | 4,397,098 |
Component/Replacement Parts |  |  | 2,064,041 |  |  |  | 2,559,848 |
Capitalized Duty/Freight |  |  | 416,169 |  |  |  | 1,328,198 |
Inventory Reserve |  |  | (300,000 | ) |  |  | (100,000 | )
Total |  | $ | 3,966,219 |  |  | $ | 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 nine months ended January 31, 2023: SCHEDULE OF DERIVATIVE LIABILITIES
Note derivative is related to |  | January 31, 2023 ending balance |  |  | (Gain) loss for nine months ended January 31, 2023 |
4/11/21 profit guaranty |  | $ | 1,429,620 |  |  | $ | 368,070 |
8/6/21 convertible notes |  |  | 187,810 |  |  |  | (2,525,524 | )
6/17/22 underwriter warrants |  |  | 11,878 |  |  |  | (52,604 | )
Other derivative liabilities eliminated in uplist |  |  | - |  |  |  | (1,604,413 | )
9/30/22 warrants issued with common stock |  |  | 11,279,572 |  |  |  | (1,000,715 | )
1/6/2023 warrants issued with note payable |  |  | 5,235,056 |  |  |  | 1,519,499 |
Total |  | $ | 18,143,936 |  |  | $ | (3,295,687 | )
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | The Company also recognized derivative expense of $7,280,405 at inception on the warrants issued in connection with a funding on September 30, 2022 and $1,715,557 at inception on the warrants issued in connection with a funding on January 6, 2023. The Black-Scholes option pricing model assumptions for the derivative liabilities during the nine months ended January 31, 2023 and year ended April 30, 2022 consisted of the following: SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Nine Months Ended January 31, 2023 |  |  | Year Ended April 30, 2022 |
Expected life in years |  |  | 3.51-10 years |  |  |  | 1.95-4.3 years |
Stock price volatility |  |  | 50 - 150 | % |  |  | 50 | %
Risk free interest rate |  |  | 2.90%-4.34 | % |  |  | 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 nine months ended January 31, 2023 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
|  | Nine Months Ended January 31, 2023 |  |  | Year Ended April 30, 2022 |
Expected life in years |  |  | 5 – 10 years |  |  |  | 5 – 10 years |
Stock price volatility |  |  | 50% - 150 | % |  |  | 50% - 148 | %
Risk free interest rate |  |  | 2.50% - 4.27 | % |  |  | 0.77% - 1.63 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %

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