SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
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12 Months Ended |
Apr. 30, 2025 |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
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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 | |
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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 | |
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Schedule of Property, Plant and Equipment |
Furniture and Equipment | 3-5 years | Computer Equipment | 2 years | Automobile | 5 years |
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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 | |
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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 | |
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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 | |
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