OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)

9 Months Ended

Jan. 31, 2022

Right-of- use assets are summarized below:

		January 31, 2022				April 30, 2021
Operating leases		$	79,205			$	-

Operating Lease liabilities are summarized below:

	January 31, 2022		April 30, 2021
Operating lease, current portion	$	52,016	$	-
Operating lease, long term portion		27,414		-
Total lease liability	$	79,430	$	-

The following table includes supplemental cash and non-cash information related to the Company’s lease:

	2022		2021
	Nine months ended January 31,
	2022		2021
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating lease	$	30,500	$	-

Lease assets obtained in exchange for new operating lease liabilities	$	106,631	$	-

Minimum lease payments under non-cancelable operating leases at January 31, 2022 are as follows:


Remainder of fiscal year ended April 30, 2022		14,300
Year ended April 30, 2023		57,800
Year ended April 30, 2024		12,400
Total	$	84,500
Less: imputed interest		(5,070	)
Total present value of lease liability	$	79,430