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FAIR VALUE MEASUREMENTS (Tables) | 3 Months Ended
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Jul. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
FAIR VALUE MEASUREMENTS (Details - Fair value Level 3) | FAIR VALUE MEASUREMENTS (Details - Fair value Level 3)
Description |  | Level |  |  | July 31, 2023 |  |  | April 30, 2023 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability (Note 5) |  |  | 3 |  |  | $ | 15,579,000 |  |  | $ | – |
Bifurcated embedded derivative (Note 11) |  |  | 3 |  |  | $ | 3,300,000 |  |  | $ | – |
Fair Value, Recurring [Member] | Warrant Liability [Member] |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
FAIR VALUE MEASUREMENTS (Details - Schedule of changes in fair value) | FAIR VALUE MEASUREMENTS (Details - Schedule of changes in fair value) The following table sets forth a summary of the change in the fair value of the warrant liability that is measured at fair value on a recurring basis.
|  | July 31, 2023 |
Balance on April 30, 2023 |  | $ | – |
Issuance of warrants |  |  | 14,127,000 |
Change in fair value of warrant liability |  |  | 1,452,000 |
Balance on July 31, 2023 |  | $ | 15,579,000 |
The following table sets forth a summary of the change in the fair value of the bifurcated embedded derivative liability that is measured on a recurring basis:
|  | July 31, 2023 |
Balance on April 30, 2023 |  | $ | – |
Issuance of convertible preferred stock with bifurcated embedded derivative |  |  | 2,770,000 |
Change in fair value of bifurcated embedded derivative |  |  | 530,000 |
Balance on July 31, 2023 |  | $ | 3,330,000 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
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