ACCRUED EXPENSES

12 Months Ended

Apr. 30, 2026

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 5 – ACCRUED EXPENSES

Accrued expenses at April 30, 2026 and 2025 are summarized below:

Schedule of accrued expenses
		2026				2025
Payroll related costs		$	338,021			$	335,846
Director fees			67,500				67,500
R&D costs			92,310				92,310
Legal settlement			25,000				2,019,000
Excise tax on stock repurchases			–				25,424
Total accrued expenses			522,831				2,540,080
Less: Long-term portion of legal settlement			–				(25,000	)
Total – current portion		$	522,831			$	2,515,080

See Note 9 – Commitments and Contingencies for additional information on the legal settlement.