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EARNINGS PER SHARE | 3 Months Ended
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Jul. 31, 2023
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | NOTE 10 – EARNINGS PER SHARE Basic earnings (loss) per share is computed by dividing earnings available to common stockholders by the weighted average number of shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of shares and potentially dilutive shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would be outstanding if the potentially dilutive securities had been issued. Potential shares of common stock outstanding principally include stock options and warrants. During the three months ended July 31, 2023, and 2022, the Company incurred losses. Accordingly, the effect of any common stock equivalent would be anti-dilutive during those periods and are not included in the calculation of diluted weighted average number of shares outstanding. The table below sets forth the basic loss per share calculations:
Earnings per share calculations |  |  |  |  |  |
|  | Three Months Ended July 31, |
|  | 2023 |  |  | 2022 |
Net loss attributable to common stockholders |  | $ | (3,503,146 | ) |  | $ | (1,545,012 | )
Basic weighted average number of shares outstanding |  |  | 12,601,891 |  |  |  | 20,829,315 |
Diluted weighted average number of shares outstanding |  |  | 12,601,891 |  |  |  | 20,829,315 |
Basic loss per share |  | $ | (0.28 | ) |  | $ | (0.07 | )
Diluted loss per share |  | $ | (0.28 | ) |  | $ | (0.07 | )
The table below sets forth these potentially dilutive securities:
Schedule of potentially dilutive securities |  |  |  |  |  |
|  | Three Months Ended July 31, |
|  | 2023 |  |  | 2022 |
Excluded options |  |  | 280,936 |  |  |  | 38,269 |
Excluded warrants |  |  | 18,570,847 |  |  |  | 9,890,847 |
Total excluded options and warrants |  |  | 18,851,783 |  |  |  | 9,929,116 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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