Quarterly report pursuant to Section 13 or 15(d)

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

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OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)
9 Months Ended
Jan. 31, 2023
Operating Lease Right-of-use Assets And Operating Lease Liabilities  
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES

Right-of- use assets are summarized below:

 

    January 31, 2023    

April 30, 2022

 
Operating leases   $ 45,591     $ 64,064  

 

Operating Lease liabilities are summarized below:

 

    January 31, 2023    

April 30, 2022

 
Operating lease, current portion   $ 40,429     $ 55,630  
Operating lease, long term portion     5,237       8,734  
Total lease liability   $ 45,666     $ 64,364  
SCHEDULE OF SUPPLEMENTAL CASH AND NON-CASH INFORMATION

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

 

    2023     2022  
    Period ended January 31,  
    2023     2022  
Cash paid for amounts included in the measurement of lease liabilities                
Operating cash flows from operating lease   $ 42,000     $ 30,500  
Lease assets obtained in exchange for new operating lease liabilities   $ -     $ 106,631  
SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON-CANCELABLE OPERATING LEASES

The remaining minimum lease payments under non-cancelable operating leases at January 31, 2023 are as follows:

 

Year ended April 30, 2023 - remainder     14,000  
Year ended April 30, 2024     33,030  
Total   $ 47,030  
Less: imputed interest     (1,364 )
Total present value of lease liability   $ 45,666