v3.26.1
DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
Apr. 30, 2026
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Statement of Operations and Balance Sheet as Discontinued Operations

The operating results for discontinued operations have been presented in the accompanying consolidated statements of operations for the years ended April 30, 2026 and 2025 as discontinued operations and are summarized below:

 

   Year Ended April 30, 
   2026   2025 
Total revenue  $-   $- 
Operating expenses   -    143,732 
Income from operations   -    - 
Other expenses   -    - 
Loss from operations of discontinued operations  $-   $143,732 

  

The assets and liabilities of the discontinued operations at April 30, 2026 and 2025 are summarized below:  

 

    April 30, 2026     April 30, 2025  
Current assets   $ -     $ -  
Other assets     -       -  
Total Assets of discontinued operations, current     -       -  
                 
Property and equipment, net     -       -  
Assets of discontinued operations, non-current     -          
Total Assets   $ -     $ -  
                 
Contingent liability     -       -  
Liabilities of discontinued operations, current     -       -  
                 
Liabilities of discontinued operations, non-current     -       -  
Total Liabilities   $ -     $ -  
Schedule of Discontinued Operations Property and Equipment

Fixed assets, at cost, for the discontinued operations consisted of the following at April 30, 2026 and 2025:

 

 

Fixed Assets  April 30, 2026   April 30, 2025 
Diving Vessel  $-   $36,390 
Magnetometer   -    - 
Diving Vessel (Boston Whaler)   -    - 
Diving Vessel (Commander)   -    - 
Accumulated Depreciation   -    (36,390)
Fixed Assets, Net  $-   $-