Quarterly report pursuant to Section 13 or 15(d)

NET LOSS PER COMMON SHARE

NET LOSS PER COMMON SHARE

3 Months Ended

Jul. 31, 2021

NOTE 10 — NET LOSS PER COMMON SHARE

Net loss per share of common stock is calculated in accordance with ASC 260, “Earnings Per Share”. Basic loss per share is computed by dividing net loss available to common stockholder, by the weighted average number of shares of common stock outstanding during the period. The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. In periods where the Company has a net loss, all dilutive securities are excluded.

	July 31, 2021		July 31, 2020
Common stock equivalents:
Restricted stock units		355,873		32,500
Stock options		95,000		100,000
Stock warrants		1,395,509		746,753
Total		1,846,382		879,253