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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended 12 Months Ended
Jul. 31, 2023
Apr. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]    
SCHEDULE OF INVENTORY

 

   July 31, 2023   April 30, 2023 
Finished Goods  $400,598   $1,509,985 
Component/Replacement Parts   2,064,041    1,712,553 
Capitalized Duty/Freight   47,279    517,228 
Inventory Reserve   (175,000)   (550,000)
Total  $2,336,918   $3,189,766 

   April 30, 2023   April 30, 2022 
Finished Goods  $1,509,985   $4,073,791 
Component/Replacement Parts   1,712,553    2,559,848 
Capitalized Duty/Freight   517,228    1,328,198 
Inventory Reserve   (550,000)   (100,000)
Total  $3,189,766   $7,861,837 
SCHEDULE OF DERIVATIVE LIABILITIES

 

Note derivative is related to 

July 31, 2023

ending balance

  

(Gain) loss for the

three months ended

July 31, 2023

 
4/11/21 profit guaranty  $1,456,854   $- 
8/6/21 convertible notes   74,958    (26,966)
6/17/22 underwriter warrants   4,966    (1,565)
9/30/22 warrants issued with common stock   4,668,608    (1,440,951)
1/6/2023 warrants issued with note payable   2,139,666    (675,072)
Total  $8,345,052   $(2,144,554)

 

   April 30, 2023   (Gain) loss for the year 
Note derivative is related to  ending balance   ended April 30, 2023 
4/11/21 profit guaranty  $1,456,854   $395,304 
8/6/21 convertible notes   101,924    (2,611,410)
6/17/22 underwriter warrants   6,531    (57,951)
Other derivative liabilities eliminated in uplist   -    (1,604,413)
9/30/22 warrants issued with common stock   6,109,559    (6,170,728)
1/6/2023 warrants issued with note payable   2,814,738    (900,819)
Total  $10,489,606   $(10,950,017)
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD

 

  

Period Ended

July 31, 2023

   

Period Ended

July 31, 2022

 
Expected life in years   0.7-10 years     4-4.3 years 
Stock price volatility   150%    50-148%
Risk free interest rate   4.08%-5.37%    2.90%-3.27%
Expected dividends   0%    0%

 

   Year Ended April 30, 2023    Year Ended April 30, 2022   
Expected life in years   3.25-10 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

 

  

Period Ended

July 31, 2023

  

Period Ended

July 31, 2022

 
Expected life in years     -    510 years 
Stock price volatility   -%   50% - 148%
Risk free interest rate   -%   2.50% - 3.50%
Expected dividends   -%   0%

 

  

Year Ended

April 30, 2023

  

Year Ended

April 30, 2022

 
Expected life in years   510 years    510 years 
Stock price volatility   50% - 150%   50% - 148%
Risk free interest rate   2.50% - 4.68%   0.77% - 1.63%
Expected dividends   0%   0%