v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Jul. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

The estimated useful lives of property and equipment have been assessed as follows:

   

Category   Depreciation Method   Useful Life
Furniture and fixtures   Straight line   5 years
Machinery and equipment   Straight line   5 years
SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS

The estimated useful lives of the Company’s intangible assets are as follows:

   

Category   Useful Life
Acquired development costs   5 years
Customer relationships of Rafael AI   5 years
Noncompete agreement   5 years
Patent   10 years
Customer relationships of Best Life   11 years
SCHEDULE OF FAIR VALUE ASSETS MEASURED ON RECURRING BASIS

The following table presents the Company’s assets measured at fair value on a recurring basis:

  

Fair Value Measurements
as of July 31, 2026		  Level 1   Level 2   Level 3   Total 
Digital assets, at fair value  $229,946   $-   $-   $229,946 
Total  $229,946   $-   $-   $229,946 

 

Fair Value Measurements
as of April 30, 2026		  Level 1   Level 2   Level 3   Total 
Digital assets, at fair value  $19,245,771   $-   $-   $19,245,771 
Total   

19,245,771

    -    -    

19,245,771