| SCHEDULE OF INTANGIBLE ASSETS |
The
Company’s intangible assets consisted of the following:
SCHEDULE
OF INTANGIBLE ASSETS
| | |
As of July 31, 2026 | | |
As of April 30, 2026 | |
| Technology rights |
|
$ |
14,884,615 |
|
|
$ |
14,884,615 |
|
| Acquired development costs, gross | |
| 54,792,136 | | |
| 54,792,136 | |
| Customer relationships, gross | |
| 59,709,353 | | |
| 41,990,714 | |
| Noncompete agreement, gross | |
| 24,454,803 | | |
| - | |
| Patents, gross | |
| 9,383,893 | | |
| - | |
| Less: accumulated amortization | |
| (18,366,607 | ) | |
| (12,859,256 | ) |
| Less: accumulated impairment |
|
|
(7,532,712 |
) |
|
|
(7,532,712 |
) |
| Intangible assets, net | |
$ | 137,325,481 | | |
$ | 91,275,497 | |
|
| SCHEDULE OF BUSINESS COMBINATION FOR ADDITIONAL INFORMATION |
See
Note 14, Business Combinations, for additional information regarding the acquisition and the allocation of the purchase consideration.
SCHEDULE
OF BUSINESS COMBINATION FOR ADDITIONAL INFORMATION
| For the year ending April 30, | |
Estimated amortization | |
| 2027 | |
$ | 21,781,810 | |
| 2028 | |
| 26,703,680 | |
| 2029 | |
| 25,033,156 | |
| 2030 | |
| 25,033,156 | |
| 2031 | |
| 20,528,118 | |
| Thereafter | |
| 18,245,561 | |
| Total | |
$ | 137,325,481 | |
|