XML 24 R17.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Summary of Significant Accounting Policies (Tables)

3 Months Ended

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

X

- Definition

Summary of significant accounting policies.

+ References

No definition available.

+ Details

Name:	hscs_SummaryOfSignificantAccountingPoliciesAbstract
Namespace Prefix:	hscs_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration