v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE

A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows:

 

       
   Years Ended April 30, 
   2026   2025 
Federal statutory income tax rate   (21.0)%   (21.0)%
State income taxes, net of federal benefit   (7.1)   (7.1)
Permanent differences   6.7    6.7 
Change in valuation allowance   21.4    21.4 
Provision for income taxes   0.0%   0.0%
SCHEDULE OF BENEFIT FOR INCOME TAXES

The benefit for income taxes differed from the amount computed using the US federal income tax rate of 21% for April 30, 2026, and 2025 were as follows

 

       
   April 30, 
   2026   2025 
Income tax (benefit)  $(610,674)  $(452,550)
Non-deductible   191,406   57,065 
Change in valuation allowance   419,268    395,485 
Income tax (benefit) per financial statements  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS

Components of deferred tax assets as of April 30, 2026, and estimated 2025 are as follows:

SCHEDULE OF DEFERRED TAX ASSETS

       
   April 30, 
   2026   2025 
Noncurrent:        
Net operating loss carry forward  $14,427,432   $14,008,164 
Valuation allowance   (14,427,432)   (14,008,164)
Net deferred tax asset  $-   $-