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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Oct. 31, 2023 | Apr. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |
SCHEDULE OF INVENTORY | SCHEDULE OF INVENTORY
|  | October 31, 2023 |  |  | April 30, 2023 |
Finished Goods |  | $ | 400,147 |  |  | $ | 1,509,985 |
Component/Replacement Parts |  |  | 1,593,591 |  |  |  | 1,712,553 |
Capitalized Duty/Freight |  |  | 24,451 |  |  |  | 517,228 |
Inventory Reserve |  |  | (350,000 | ) |  |  | (550,000 | )
Total |  | $ | 1,668,189 |  |  | $ | 3,189,766 |
| SCHEDULE OF INVENTORY
|  | 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 | SCHEDULE OF DERIVATIVE LIABILITIES
|  | October 31, 2023 |  |  | (Gain) for the six months |
Note derivative is related to |  | balance |  |  | ended October 31, 2023 |
8/6/21 convertible notes |  | $ | 7,679 |  |  | $ | (94,245)
6/17/22 underwriter warrants |  |  | 664 |  |  |  | (5,867 | )
9/30/22 warrants issued with common stock |  |  | 3,326,235 |  |  |  | (2,783,324 | )
1/6/2023 warrants issued with note payable |  |  | 315,768 |  |  |  | (14,181,913 | )
10/11/2023 warrants issued with note payable |  |  | 126,802 |  |  |  | (163,812 | )
Total |  | $ | 3,777,148 |  |  | $ | (17,229,161 | )
| SCHEDULE OF DERIVATIVE LIABILITIES
|  | 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 | SCHEDULE OF DERIVATIVE AND WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Period Ended October 31, 2023 |  |  | Period Ended October 31, 2022 |
Expected life in years |  |  | 2.75-10 years |  |  |  | 3.76 - 10 years |
Stock price volatility |  |  | 150 | % |  |  | 50-150 | %
Risk free interest rate |  |  | 4.08%-5.37 | % |  |  | 2.90%-4.34 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %
| SCHEDULE OF DERIVATIVE AND WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | 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 | % |
SCHEDULE OF EARNINGS PER SHARE | SCHEDULE OF EARNINGS PER SHARE
Six months ended October 31, 2023 |  |  |
Diluted EPS: |  |  |  |
Net income |  | $ | 915,354 |
Change in fair value of derivative liability |  |  | (16,944,807 | )
Adjusted net loss |  | $ | (16,029,453 | )
Weighted Average Shares Outstanding |  |  | 693,092 |
Adjusted loss per share |  | $ | (23.13 | )
Three months ended October 31, 2023 |  |  |
Diluted EPS: |  |  |  |
Net income to controlling interest |  | $ | 1,762,119 |
Change in fair value of derivative liability |  |  | (14,800,253 | )
Adjusted net loss |  | $ | (13,038,134 | )
Weighted Average Shares Outstanding |  |  | 912,147 |
Adjusted loss per share |  | $ | (14.29 | )
Warrant [Member] |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD | SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Period Ended October 31, 2023 |  |  | Period Ended October 31, 2022 |
Expected life in years |  |  | 5 years |  |  |  | 5 – 10 years |
Stock price volatility |  |  | 150 | % |  |  | 50% - 150 | %
Risk free interest rate |  |  | 4.59 | % |  |  | 2.50% - 4.27 | %
Expected dividends |  |  | 0 | % |  |  | 0 | %
| SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD
|  | Year Ended April 30, 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% - 4.68% |  |  |  | 0.77% - 1.63% |
Expected dividends |  |  | 0% |  |  |  | 0% |

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