v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Apr. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Prepaid Expense

 

 

April 30,

 

 

April 30,

 

 

 

2025

 

 

2024

 

Security Deposit for office premise

 

$3,500

 

 

$2,000

 

Prepayment for services to consultants

 

 

165

 

 

 

33,140

 

Total

 

$3,665

 

 

$35,140

 

Schedule of Finished Goods Inventory

 

 

April 30, 2025

 

 

April 30, 2024

 

Mr Vapor

 

$-

 

 

$3,473

 

Nutriumph®

 

 

32,412

 

 

 

50,039

 

Distro

 

 

12,574

 

 

 

15,675

 

Loon

 

 

31,926

 

 

 

324,142

 

Vyve

 

 

5,796

 

 

 

8,823

 

Coast

 

 

591

 

 

 

-

 

 

 

$83,299

 

 

$402,152

 

Schedule of Property, Plant and Equipment

Furniture and Equipment

3-5 years

Computer Equipment

2 years

Automobile

5 years

Schedule of Share-Based Compensation

 

 

Year Ended

 

 

 

April 30,

 

 

 

2025

 

 

2024

 

Common stock award to consultants

 

$1,304,643

 

 

$953,469

 

Common stock award to management and executives - related parties

 

 

286,928

 

 

 

784,973

 

 

 

$1,591,571

 

 

$1,738,442

 

Schedule of Antidilutive Securities

 

 

April 30,

 

 

April 30,

 

 

 

2025

 

 

2024

 

 

 

(Shares)

 

 

(Shares)

 

Series A Preferred Shares

 

 

1,000,000

 

 

 

1,000,000

 

Convertible Notes

 

 

28,000

 

 

 

38,000

 

Warrants

 

 

168,000

 

 

 

168,000

 

Common Stock Payable

 

 

4,776,756

 

 

 

1,691,213

 

 

 

 

5,972,756

 

 

 

2,897,213

 

Schedule of Weighted Average Number of Shares

 

 

Year Ended

 

 

 

 April 30,

 

 

 

2025

 

 

2024

 

Net loss per share, basic diluted

 

$(0.07)

 

$(0.11)

Net loss per common shares outstanding:

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

$(37.70)

 

$(42.94)

Ordinary Common stock

 

$(0.07)

 

$(0.11)

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding:

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

 

115,000

 

 

 

115,000

 

Ordinary Common stock

 

 

57,898,107

 

 

 

43,118,489

 

Total weighted average shares outstanding

 

 

58,013,107

 

 

 

43,233,489