INCOME TAXES (Details - Deferred tax assets) - USD ($) |
Apr. 30, 2026 |
Apr. 30, 2025 |
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| Deferred tax assets: | ||
| Net operating loss carryforwards | $ 16,079,880 | $ 15,026,112 |
| Stock compensation | 569,229 | 523,822 |
| Research and development | 63,232 | 216,831 |
| Investment in SG Austria | 439,953 | 439,953 |
| Intangible asset (diabetes license) | 559,672 | 559,672 |
| Intangible asset (value of cells) | 433,585 | 0 |
| Fair value of investment in QCLS | 511,464 | 0 |
| Fair value of warrant asset | 493,351 | 0 |
| Other - deferred tax asset | 217,244 | 147,798 |
| Total deferred tax assets | 19,367,610 | 16,914,188 |
| Deferred tax liabilities: | ||
| Fair value of convertible note receivable | 0 | (568,067) |
| Fair value of warrant asset | 0 | (228,906) |
| Fair value of investment in QCLS | 0 | (754,512) |
| Other - deferred tax liability | 0 | (140,985) |
| Total deferred tax liabilities | (1,692,470) | |
| Total deferred tax assets | 19,367,610 | 15,221,718 |
| Valuation allowance | (19,367,610) | (15,221,718) |
| Net deferred tax assets | $ 0 | $ 0 |
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from intangible assets including goodwill. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the entity's investment in its wholly-owned subsidiaries. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investments (excludes investments in subsidiaries and equity method investments). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from derivatives. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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