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Summary of Significant Accounting Policies (Tables) | 3 Months Ended
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Jul. 31, 2024
Summary of Significant Accounting Policies [Abstract] |
Summary of Inventories | The following is a summary of the Company’s inventories at July 31, 2024 and April 30, 2024:
|  | July 31, |  |  | April 30, |
|  | 2024 |  |  | 2024 |
Raw materials |  | $ | 322,996 |  |  | $ | 322,996 |
Sub-assemblies |  |  | 361,296 |  |  |  | 347,436 |
Work in progress |  |  | 21,741 |  |  |  | 21,741 |
Finished goods |  |  | 22,581 |  |  |  | 22,581 |
Reserve for obsolescence |  |  | (85,575 | ) |  |  | (85,575 | )
Total Inventory |  | $ | 643,039 |  |  | $ | 629,179 |
Summary of Property and Equipment | The following is a summary of the Company’s property and equipment at July 31, 2024 and April 30, 2024:
|  | July 31, |  |  | April 30, |
|  | 2024 |  |  | 2024 |
Equipment |  | $ | 462,375 |  |  | $ | 462,375 |
Furniture & fixtures |  |  | 102,563 |  |  |  | 102,563 |
Leasehold improvements |  |  | 32,812 |  |  |  | 32,812 |
Total |  |  | 597,750 |  |  |  | 597,750 |
Less: Accumulated depreciation |  |  | (511,623 | ) |  |  | (499,759 | )
Property and equipment, net |  | $ | 86,127 |  |  | $ | 97,991 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
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- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 + Details
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