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DISCONTINUED OPERATIONS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Oct. 31, 2023 | Apr. 30, 2023
Discontinued Operations and Disposal Groups [Abstract] |  |
SCHEDULE OF DISCONTINUED OPERATIONS | The Company reclassified the following operations to discontinued operations for the six and three months ended October 31, 2022. SCHEDULE OF DISCONTINUED OPERATIONS
|  | Six months ended October 31, 2022 |
Revenue |  | $ | 2,873,671 |
Operating expenses |  |  | 6,700,528 |
Other (income) loss |  |  | (163,377 | )
Net loss from discontinued operations |  | $ | (3,663,480 | )
|  | Three months ended October 31, 2022 |
Revenue |  | $ | 1,510,558 |
Operating expenses |  |  | 3,422,259 |
Other (income) loss |  |  | (7,935 | )
Net loss from discontinued operations |  | $ | (1,903,766 | )
| Current assets as of April 30, 2022 – Discontinued Operations: SCHEDULE OF DISCONTINUED OPERATIONS
|  | April 30, 2022 |
Cash and restricted cash |  | $ | 916,082 |
Accounts receivable |  |  | 288,980 |
Inventory |  |  | 323,307 |
Right of use asset – operating leases |  |  | 239,689 |
Prepaid expenses |  |  | 490,260 |
Current Asset |  | $ | 2,258,318 |
Non-current assets as of April 30, 2022 – Discontinued Operations:
|  | April 30, 2022 |
Goodwill |  | $ | 25,862,000 |
Property and equipment, net |  |  | 126,862 |
Intangible assets, net |  |  | 19,473,646 |
Contract assets, net of current portion |  |  | 209,363 |
Finished products used in operations, net |  |  | 4,693,575 |
Non-current Asset |  | $ | 50,365,446 |
Current liabilities as of April 30, 2022 – Discontinued Operations:
|  | April 30, 2022 |
Accounts payable and accrued expenses |  | $ | 2,432,818 |
Lease liability – operating leases |  |  | 237,204 |
Contract liabilities |  |  | 2,545,200 |
Current Liabilities |  | $ | 5,215,222 |
Non-current liabilities as of April 30, 2022 – Discontinued Operations:
|  | April 30, 2022 |
Contract liabilities, net of current portion |  | $ | 1,370,492 |
Non-Current Liabilities |  | $ | 1,370,492 |
The Company reclassified the following operations to discontinued operations for the years ended April 30, 2023 and 2022, respectively.
|  | 2023 |  |  | 2022 |
Revenue |  | $ | 3,954,149 |  |  | $ | 728,805 |
Operating expenses |  |  | 8,416,117 |  |  |  | 5,948,508 |
Other (income) loss |  |  | - |  |  |  | 27,974 |
Net loss from discontinued operations |  | $ | (4,461,968 | ) |  | $ | (5,247,677 | )
SCHEDULE OF CALCULATION OF THE LOSS ON DISPOSAL |  | The following represents the calculation of the loss on disposal of PlaySight and Foundation Sports: SCHEDULE OF CALCULATION OF THE LOSS ON DISPOSAL
Note receivable |  | $ | 2,000,000 |
Cash and restricted cash |  |  | (714,507 | )
Accounts receivable |  |  | (411,249 | )
Prepaid expenses |  |  | (106,031 | )
Inventory |  |  | (296,920 | )
Finished products used in operations |  |  | (4,117,986 | )
Contract assets |  |  | (298,162 | )
Right of use asset |  |  | (103,228 | )
Goodwill |  |  | (25,862,000 | )
Property and equipment |  |  | (116,505 | )
Intangible assets |  |  | (18,576,475 | )
Contract liabilities |  |  | 3,785,408 |
Lease liabilities |  |  | 78,016 |
Accounts payable and accrued expenses |  |  | 3,325,747 |
Loss on disposal of discontinued operations |  | $ | (41,413,892 | )

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