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, 2024
Apr. 30, 2023
Income Tax Disclosure [Abstract]    
Federal income tax provision (benefit) based on statutory rate, amount $ (1,448,000) $ (1,599,000)
Federal income tax expense (benefit) based on statutory rate, percentage 21.00% 21.00%
State income tax provision (benefit), net of federal taxes, amount
State income tax expense (benefit), net of federal taxes, percentage
Change in effective state tax rate, amount $ (66,000) $ (273,000)
Change in effective state tax rate, percentage 1.00% 3.60%
Change in prior year estimate, amount $ (14,000) $ (255,000)
Change in prior year estimate, percentage 0.20% 3.40%
Prior year deferred tax adjustment, amount $ 1,804,000
Prior year deferred tax adjustment, percentage (23.70%)
Federal net operating loss expiration, amount $ 335,000
Federal net operating loss expiration, percentage (4.90%)
Other nondeductible expenses, amount $ 18,000 $ 42,000
Other nondeductible expenses, percentage (0.30%) (0.60%)
Increase (decrease) in valuation allowance, amount $ 1,175,000 $ 281,000
Increase (decrease) in valuation allowanceOther nondeductible expenses, percentage (17.00%) (3.70%)
Total taxes on income (loss), amount
Total tax provision (benefit) on income (loss), percentage