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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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