Annual report pursuant to Section 13 and 15(d)

SCHEDULE OF EFFECTIVE TAX RATE (Details)

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SCHEDULE OF EFFECTIVE TAX RATE (Details) - USD ($)
12 Months Ended
Apr. 30, 2023
Apr. 30, 2022
Income Tax Disclosure [Abstract]    
Federal income tax provision (benefit) based on statutory rate, amount $ (1,599,000) $ (2,925,000)
Federal income tax expense (benefit) based on statutory rate 21.00% 21.00%
State income tax provision (benefit), net of federal taxes, amount
State income tax expense (benefit), net of federal taxes
Change in effective state tax rate, amount $ (273,000)
Change in effective state tax rate 3.60%
Change in prior year estimate, amount $ (255,000) $ 717,000
Change in prior year estimate 3.40% 0.30%
Prior year deferred tax adjustment, amount $ 1,804,000
Prior year deferred tax adjustment, percentage 23.70%
Other nondeductible expenses, amount $ 42,000
Other nondeductible expenses, percentage 0.60%
Increase (decrease) in valuation allowance, amount $ 281,000 $ 2,208,000
Increase (decrease) in valuation allowance 3.70% 20.70%
Total taxes on income (loss), amount
Total tax provision (benefit) on income (loss)