Income Taxes	9 Months Ended
Jan. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 6 – Income Taxes At January 31, 2020 and April 30, 2019, the Company had net operating loss carryforwards for Federal income tax purposes of approximately $1,300,000 expiring in the years of 2020 through 2035. Utilization of the net operating losses may be subject to annual limitations provided by Section 382 of the Internal Revenue Code and similar State provisions. The Tax Cuts and Jobs Act ("Tax Act") was enacted on December 22, 2017. Among numerous provisions, the Tax Act reduces the U.S. federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and creates new taxes on certain foreign sourced earnings. As a result of the Tax Act, the Company remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%. Due to the availability of a tax loss carryforward to offset any potential tax, for the nine-and three-month periods ended January 31, 2020, and for the three-month period ended January 31, 2019, the Company recorded no income tax expense in either of these periods. Due to the loss for the nine-month period ended January 31, 2019, the Company has recorded no income tax expense in such period. The Company is currently open to audit under the statute of limitations by the federal and state jurisdictions for the years ended April 30, 2017 through 2019.

Income Taxes

9 Months Ended

Jan. 31, 2020

Note 6 – Income Taxes

At January 31, 2020 and April 30, 2019, the Company had net operating loss carryforwards for Federal income tax purposes of approximately $1,300,000 expiring in the years of 2020 through 2035. Utilization of the net operating losses may be subject to annual limitations provided by Section 382 of the Internal Revenue Code and similar State provisions.

The Tax Cuts and Jobs Act ("Tax Act") was enacted on December 22, 2017. Among numerous provisions, the Tax Act reduces the U.S. federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and creates new taxes on certain foreign sourced earnings. As a result of the Tax Act, the Company remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%.

Due to the availability of a tax loss carryforward to offset any potential tax, for the nine-and three-month periods ended January 31, 2020, and for the three-month period ended January 31, 2019, the Company recorded no income tax expense in either of these periods. Due to the loss for the nine-month period ended January 31, 2019, the Company has recorded no income tax expense in such period. The Company is currently open to audit under the statute of limitations by the federal and state jurisdictions for the years ended April 30, 2017 through 2019.