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Income Taxes (Tables) | 3 Months Ended
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Jul. 31, 2024
Income Tax Disclosure [Abstract] |
Summary of Significant Portions of Deferred Tax Assets and Liabilities | The tax effects of temporary differences and carry-forwards that give rise to significant portions of the deferred tax assets and liabilities are presented below:
|  | July 31, |  |  | April 30, |
|  | 2024 |  |  | 2024 |
Deferred tax assets (liabilities): |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 11,658,241 |  |  | $ | 11,378,409 |
Start-up costs |  |  | 808,647 |  |  |  | 833,918 |
Stock option and warrant payments |  |  | 705,662 |  |  |  | 694,206 |
Accumulated depreciation |  |  | 159,300 |  |  |  | (3,339 | )
Research and development credits |  |  | 255,600 |  |  |  | 255,600 |
Research and development warrants |  |  | 21,488 |  |  |  | 21,488 |
Total deferred tax assets, net |  |  | 13,608,938 |  |  |  | 13,180,282 |
Valuation Allowance |  |  | (13,608,938 | ) |  |  | (13,180,282 | )
Net Deferred Tax Assets |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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