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FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Jan. 31, 2026

Fair Value Disclosures [Abstract]

Schedule of fair value of financial liabilities

Schedule of fair value of financial liabilities
Description		Level				January 31, 2026				April 30, 2025
Liabilities:
Warrant liabilities			3			$	13,657,000			$	338,000
Derivative liabilities			3			$	1,136,000			$	–

Schedule of change in the fair value warrant liability

Schedule of change in the fair value warrant liability
		Three Months Ended January 31, 2026
Balance on October 31, 2025		$	16,152,000
Issuance of warrants			–
Warrant exercises			(599,135	)
Change in fair value of warrant liability			(1,895,865	)
Balance on January 31, 2026		$	13,657,000

			Nine Months Ended January 31, 2026
Balance on April 30, 2025		$	338,000
Issuance of warrants			5,583,000
Warrant exercises			(599,135	)
Change in fair value of warrant liability			8,335,135
Balance on January 31, 2026		$	13,657,000

Schedule of change in the fair value derivative liability

Schedule of change in the fair value derivative liability
		Three Months Ended January 31, 2026
Balance on October 31, 2025		$	1,693,000
Issuance of Series C convertible preferred stock			–
Change in fair value of derivative liability			(557,000	)
Balance on January 31, 2026		$	1,136,000

		Nine Months Ended January 31, 2026
Balance on April 30, 2025		$	–
Issuance of Series C convertible preferred stock			1,995,000
Change in fair value of derivative liability			(859,000	)
Balance on January 31, 2026		$	1,136,000

Schedule of fair values of financial instruments by class

Schedule of fair values of financial instruments by class
		Level				January 31, 2026				April 30, 2025
Financial Assets
Marketable equity securities			1			$	372,251			$	366,316
Money market account			1			$	2,081,636			$	76,287
Convertible note receivable – investment in debt security - Femasys			3			$	–			$	3,696,000
Warrant asset - Femasys			3			$	906,000			$	3,061,000
Investment in preferred stock - QCLS			3			$	22,472,000			$	22,474,000
Warrant assets - QCLS			3			$	10,242,000			$	8,618,000

X

- 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://www.xbrl.org/2009/role/commonPracticeRef
-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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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- Definition

Tabular disclosure of liabilities, 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). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
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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://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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://www.xbrl.org/2009/role/commonPracticeRef
-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

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-Topic 820
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-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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