v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Apr. 30, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Prepaid Expense

 

 

April 30,

 

 

April 30,

 

 

 

2026

 

 

2025

 

Security Deposit for office and warehouse

 

$12,500

 

 

$3,500

 

Prepayment for services to consultants

 

 

-

 

 

 

165

 

Prepayment for interest on promissory notes

 

 

21,399

 

 

 

-

 

Total

 

$33,899

 

 

$3,665

 

Schedule of Finished Goods Inventory

 

 

April 30,

2026

 

 

April 30,

2025

 

Nutriumph®

 

$8,648

 

 

$32,412

 

Distro

 

 

24,153

 

 

 

12,574

 

Loon

 

 

-

 

 

 

31,926

 

Vyve

 

 

-

 

 

 

5,796

 

Coast

 

 

-

 

 

 

591

 

 

 

$32,801

 

 

$83,299

 

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,

 

 

 

2026

 

 

2025

 

Common stock award to consultants

 

$395,118

 

 

$1,304,642

 

Common stock award to management and executives - related parties

 

 

26,013

 

 

 

286,929

 

 

 

$421,131

 

 

$1,591,571

 

Schedule of Antidilutive Securities

 

 

April 30,

 

 

April 30,

 

 

 

2026

 

 

2025

 

 

 

(Shares)

 

 

(Shares)

 

Series A Preferred Shares

 

 

1,000,000

 

 

 

1,000,000

 

Convertible Notes

 

 

-

 

 

 

28,000

 

Warrants

 

 

-

 

 

 

168,000

 

Common Stock Payable

 

 

4,772,959

 

 

 

4,776,756

 

 

 

 

5,772,959

 

 

 

5,972,756

 

Schedule of Weighted Average Number of Shares

 

 

Year Ended

 

 

 

 April 30,

 

 

 

2026

 

 

2025

 

Net loss per share, basic diluted

 

$(0.03)

 

$(0.07)

Net loss per common shares outstanding:

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

$(21.05)

 

$(37.70)

Ordinary Common stock

 

$(0.03)

 

$(0.07)

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding:

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

 

115,000

 

 

 

115,000

 

Ordinary Common stock

 

 

85,577,521

 

 

 

57,898,107

 

Total weighted average shares outstanding

 

 

85,692,521

 

 

 

58,013,107