v3.26.3
BUSINESS COMBINATIONS (Tables)
12 Months Ended
Apr. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF PURCHASE CONSIDERATION

The following table summarizes the provisional purchase price allocation and fair value of the assets and liabilities acquired in this business acquisition:

 

  

PPA  Amount 
Book net assets / pre-acquisition equity  $6,520,762 
Development costs   

54,792,136

 
Customer relationships   

41,990,714

 
Less: Deferred tax liabilities   (21,624,181)
Net identifiable assets   81,679,431 
Goodwill   58,320,569 
Purchase consideration  $140,000,000