v3.26.1
STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Apr. 30, 2026
Apr. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (2,420,890) $ (4,335,319)
Adjustments to reconcile net loss to net cash used in operating activities:    
Stock-based compensation for services 395,118 1,304,642
Stock-based compensation for services - related parties 26,013 286,929
Stock issued for settlement of leases 0 20,100
Other income from gain on promissory note settlement 0 (9,032)
Other income from insurance coverage on damaged automobile 0 (12,511)
Loss from trade in of automobile 1,499 0
Written off of accounts payable (413,345) 0
Non-cash interest expense for convertible note conversion 171,355 0
Non-cash interest expense for promissory note inducement 40,139 0
Non-cash interest expense for promissory note extension 28,000 491,750
Non-cash interest expense for promissory note 0 32,908
Reversal of non-cash interest expense for promissory note extension (13,400) 0
Stock payable for lease expense 30,000 7,500
Stock payable for promissory note inducement 33,167 0
Stock payable for promissory note extension 51,555 256,513
Depreciation of furniture and equipment 28,240 48,165
Depreciation of right-of-use-assets 154,701 55,879
Amortization of intangible assets 5,254 28,518
Amortization of promissory note discount 176,904 115,870
Interest expense on finance lease 25,994 13,081
Changes in operating assets and liabilities:    
Accounts receivable 55,012 2,780
Prepaid expenses (12,347) 31,475
Inventory 50,498 318,853
Accounts payable and accrued liabilities (68,944) (46,056)
Accrued interest 187,339 231,403
Accrued liabilities - related parties 65,887 105,302
Deposit (8,213) 8,213
Net cash used in Operating Activities (1,410,464) (1,043,037)
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceed from disposal of vehicle 0 37,662
Purchase of property and equipment 0 (67,874)
Net cash used in Investing Activities 0 (30,212)
CASH FLOWS FROM FINANCING ACTIVITIES    
Repayment for finance leases (110,863) (66,097)
Proceeds from issuance of promissory notes 1,334,500 755,400
Repayment of promissory notes (141,916) (99,220)
Repayment from return of series C preferred shares 0 (150,000)
Proceeds from subscription of series C preferred shares 0 330,000
Proceeds from issuance of series C preferred shares 0 570,000
Net cash provided by Financing Activities 1,081,721 1,340,083
Net change in cash for period (328,743) 266,834
Cash at beginning of period 336,249 69,415
Cash at end of period 7,506 336,249
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 13,800 550
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Recognition of finance lease right-of-use assets 316,094 52,593
Stock payable for promissory note inducement 33,167 7,151
Stock payable for promissory note extension 51,555 0
Stock payable for repayment of promissory notes 0 $ 6,050
Return of common stock   60
Issuance of common stock for note inducement 40,139 $ 87,449
Issuance of common stock for note extension 28,000 0
Issuance of common stock for repayment of promissory notes $ 211,314 $ 21,200
Issuance of common stock for conversion of debts 171,355 10,000