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10-K true 2026-04-30 --04-30 false 000-56822 MAG MAGNA CORP. WY 61-1744826 4005 West Reno Avenue Suite F Las Vegas NV 89118 702 595-2247 Common Stock No No Yes Yes Non-accelerated Filer true true false false false false 520185 24294047 <p id="xdx_805_ecyd--CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_zfh4dvfHgqra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Risk Management and Strategy <p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> As an early-stage company, our information technology footprint consists of commercially available cloud-based electronic mail and document storage, personal computers used by our officers and off-the-shelf accounting software. We do not develop, host or operate any proprietary information technology system; we do not maintain network infrastructure; and we do not collect, process or store personal information of consumers, payment card data, protected health information or other categories of sensitive information. Given the limited scope of our operations and of our information technology systems, we have not established a formal program, or formal written policies or procedures, for assessing, identifying and managing material risks from cybersecurity threats. We have not integrated any such processes into a broader enterprise risk management system because we have not established one. We do not engage any assessor, consultant, auditor or other third party in connection with the assessment, identification or management of risks from cybersecurity threats. Substantially all of the information relating to our business is held by third-party service providers, including, without limitation, our transfer agent, EDGAR filing agent, outside accountants, legal counsel and financial institutions. We do not have processes to oversee or identify risks from cybersecurity threats associated with our use of those providers, and we do not audit, assess or monitor their information security practices. As of the date of this Annual Report, we have not experienced a cybersecurity incident. Risks from cybersecurity threats, including as a result of any previous cybersecurity incident, have not materially affected, and are not reasonably likely to materially affect, our company, including our business strategies, results of operations or financial condition. Such assessment reflects the limited scope of our current operations; such assessment may change when we expand our operations and, at such time, we would expect our Board of Directors and management to adopt processes appropriate to the business then conducted. <p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> false false false false Governance Our Board of Directors is responsible for the oversight of risks from cybersecurity threats as part of its general oversight of our company’s risks. The Board of Directors has not established, and has not delegated to any committee, responsibility for the oversight of cybersecurity risk and has not adopted a process by which it is informed about such risks on a recurring basis. Jamal Khurshid, our Chief Executive Officer, is responsible for assessing and managing material risks from cybersecurity threats. Mr. Khurshid has no professional expertise or certification in information security and we do not employ any person whose responsibilities include information security. We would expect to become aware of an incident through notice from a service provider or financial institution or through observation in the ordinary course of administering our company’s accounts. Any such matter would be reported to the board promptly upon discovery. Jamal Khurshid, our Chief Executive Officer, is responsible for assessing and managing material risks from cybersecurity threats. true false false false false 6993 6258 Boladale Lawal & CO 6993 Lagos, Nigeria Mac Accounting Group & CPAs, LLP 6258 Midvale, Utah

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NOTE 2 – GOING CONCERN Our financial statements have been prepared on a going concern basis, which assumes that we will be able to realize our assets and discharge our liabilities and commitments in the normal course of business for the foreseeable future. We have an accumulated deficit of $14,838,621 as of April 30, 2026, a net loss of $14,717,597 for the year ended April 30, 2026, and used net cash of $306,742 in operating activities of continuing operations for the year ended April 30, 2026. These factors raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern is dependent upon generating profitable operations in the future and/or to obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Our management intends to finance operating costs over the next twelve months with capital raises through debt and equity. Additionally, management intends to pay consultants with shares rather than cash and use cash for investments. If the Company can raise adequate capital, the Company will begin exploration of the mining assets. While we believe that we will be successful in obtaining the necessary financing and generating revenue to fund our operations, meet regulatory requirements, and achieve commercial goals, there are no assurances that such additional funding will be achieved and that we will succeed in our future operations.

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NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce consolidated financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. Mineral and Mining Rights Costs of acquiring mineral rights, including cash consideration, the fair value of equity consideration and other directly attributable acquisition costs, are capitalized as "Mineral and mining rights" within Other Assets in the accompanying balance sheets. Capitalized mineral rights are stated at cost less accumulated impairment, if any. The Company does not amortize capitalized mineral rights during the exploration stage; once a property enters the development or production stage, the Company will adopt a unit-of-production amortization policy based on the related proven and probable reserves. Net smelter return royalties retained by the seller and contingent on future production are not recognized as separate liabilities and are accounted for as a reduction of revenue in the periods in which the related production occurs. Exploration and Evaluation Expenditures The Company has not established proven or probable reserves within the meaning of ASC 930-10 or Item 1300 of Regulation S-K on any of its mineral properties. In accordance with ASC 930-360-25-1, all costs incurred for the exploration and evaluation of mineral properties before the establishment of proven and probable reserves — including the cost of geological, geochemical and geophysical surveys; sampling and assaying; qualified-person reports and technical studies; preliminary economic assessments, pre-feasibility and feasibility studies; environmental and permitting work performed prior to commencement of development; and minimum work-program expenditures required under property agreements — are charged to operating expense as incurred. The Company will reassess this policy at such time, if any, as proven and probable reserves are established, at which time post-reserve development costs would be capitalized. Impairment of Long-Lived Assets — Mineral and Mining Rights The Company evaluates the carrying value of its capitalized mineral and mining rights for impairment in accordance with ASC 930-360-35 whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indicators of impairment include: (i) significant adverse changes in the legal, regulatory, environmental or political environment affecting the Properties; (ii) significant adverse changes in the price environment for rare earth elements; (iii) significant adverse changes in the Company’s forecast of, or plans for, the exploration, development or operation of the Properties; (iv) the Company’s inability to obtain financing necessary to advance exploration or development; (v) cancellation, expiration or material modification of the Properties Agreement, including loss of the unpatented mining claims comprising the Kingman Project, default under the minimum work-program commitments or failure to make scheduled installment payments; and (vi) a determination by management to abandon, sell or otherwise dispose of the Properties. Because the Company is in the exploration stage and has not declared any mineral resources or reserves, the Company supplements the recoverability assessment under ASC 360-10-35 with a qualitative assessment of (a) management’s intent and ability to continue to explore the Properties and (b) the extent to which exploration work performed to date supports the carrying value. If an impairment is identified, the carrying value of the affected mineral rights is reduced to its estimated fair value, with the resulting charge recorded in operating expense. Impairment losses are not reversed in subsequent periods. During the year ended April 30, 2026, the Company discontinued operations related to consulting and poultry farming. Management determined that it was necessary to fully impair the assets related to those operations and recognized $103,745 in impairment expense. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the consolidated financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company accounts for cash and cash equivalents under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 305, “Cash and Cash Equivalents,” and considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Revenue The Company records transactions in accordance with ASU 2014-09, “Revenue from Contracts with Customers” and all subsequent amendments to the ASU (collectively, “ASC 606”). In accordance with ASC 606, revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract with the customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4. Allocate the transaction price. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Historically, the Company generated revenue primarily from two sources: (1) providing Poultry Farming Consultancy services, and (2) sales of subscription plans for its API service. (1) The revenue for our Poultry Farming Consultancy is acknowledged at a specific moment when the consulting services are completed and delivered in accordance with contractual terms. The Company assumes no responsibility for any inability to fulfill obligations arising from circumstances beyond reasonable control. We may request deposits from clients before delivering services upon order placement. If deposits are obtained before providing services, the Company acknowledges deferred revenue until the service delivery is completed. Payment is typically received prior to the service delivery. During the year ended April 30, 2025, we generated revenue from the providing of our Poultry Farming Consultancy services in the amount of $23,726. The deferred income related to the providing Poultry Farming Consultancy services was $0 as of April 30, 2025. The services were provided by the Company’s CEO. This has now been memorialized as discontinued operations. (2) The Subscription Plan for API service is provided on the basis of the amount of requests per month. The service covers a variety of 12 common chicken breeds. It provides users with an access to a comprehensive database that includes detailed information on symptoms, potential causes, and effective management strategies for each breed-specific condition. To access Poultry Wellness Guide API, a subscription purchase is required. Subscriptions must comply with our Terms of Service. Subscription revenue for the API service is recognized ratably over the subscription period. Subscription payments are received in advance of the service period. Such advance payments are recorded as deferred income upon receipt and are recognized as revenue on a straight-line basis over the subscription period the service is provided, reflecting the transfer of control and continuous delivery of the service to the customer. During the year ended April 30, 2025, we generated revenue from the sale of API requests in the amount of $26,179. The deferred income related to the sales of subscription plans for the API service was $5,272 as of April 30, 2025. This has now been memorialized as discontinued operations. During the year ended April 30, 2026, we have generated revenue (prior business activity) from the sale of Poultry Farming Consultancy in the amount of $<span id="xdx_90A_eus-gaap--Revenues_c20250501__20260430__srt--ProductOrServiceAxis__custom--PoultryFarmingConsultancyMember__us-gaap--StatementOperatingActivitiesSegmentAxis__custom--PriorBusinessActivityMember_zbgoeQEbP9Ph">0 and revenue from the sale of API requests in the amount of $<span id="xdx_902_eus-gaap--Revenues_c20250501__20260430__srt--ProductOrServiceAxis__custom--APIRequestsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__custom--PriorBusinessActivityMember_zw9ZJ39tZ6Ai">0. The deferred income was $0 as of April 30, 2026. In addition, we have generated no revenue to date from our new business activity in the mineral mining sector for the year ended April 30, 2026. Advertising and Promotion Costs Advertising and promotion costs are expensed as incurred. During the years ended April 30, 2026 and 2025, this cost was $5,952 and $10,150, respectively. Receivables Receivables are carried at net realizable value, representing the outstanding balance less an allowance for doubtful accounts based on a review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables, and receivables are written off when deemed uncollectible. Recoveries of receivables previously written off are recorded when received. We had an allowance for doubtful accounts of $0 as of April 30, 2026 and 2025. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies, and management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency-denominated transactions or balances are included in the statement. Intangible Asset The Company accounts for its intangible assets in accordance with ASC Subtopic 350-40, “Internal-Use Software-Computer Software Developed or Obtained for Internal Use”, and ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740, “Income Taxes”. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. All of the Company’s deferred tax assets were offset by a full valuation allowance at April 30, 2026 and 2025. Financial Instruments ASC 820, “Fair Value Measurements and Disclosures,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"> </td> <td style="width: 7%; text-align: justify">Level 1 -</td> <td style="width: 86%; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Level 3 -</td> <td style="text-align: justify">Inputs that are both significant to the fair value measurement and unobservable.</td></tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2026. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. Related Parties The Company follows ASC 850-10, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions. Pursuant to ASC 850-10-20, related parties include: a) affiliates of the Company; b) principal owners of the Company; c) management of the Company; d) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and e) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. Material related party transactions are required to be disclosed in the consolidated financial statements, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which statements of operation are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which statements of operations are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. Earnings (loss) per share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires the presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Segment Reporting The Company has determined, in accordance with ASC 280, Segment Reporting, that it operates as a single operating and reportable segment. The Company’s chief operating decision maker (the “CODM”) is its Chief Executive Officer, Jamal Khurshid, who reviews financial information about the Company on a consolidated basis for purposes of assessing performance, making operating decisions and allocating resources. The CODM does not receive, and does not regularly review, separate financial information for any disaggregated business activity, product line or geographic area. Accordingly, the Company has a single operating and reportable segment. The Company’s single reportable segment consists of (i) for the periods through the December 2025 change in control of the Company and the January 2026 change in the Company’s plan of business, the provision of consulting services and the sale of API requests to businesses engaged in poultry farming (which line of business has since been discontinued), and (ii) following the January 2026 change in business plan, the acquisition, exploration and (if warranted) future development of mineral rights for the mining and sale of rare earth minerals. Following the January 2026 change in business plan, the Company is an exploration-stage entity with no current revenue. The segment measure of profit or loss used by the CODM is consolidated net loss as reported in the Company’s statements of operations, which is the same measure used in measuring the Company’s consolidated net loss under GAAP. The CODM uses consolidated net loss, together with cash on hand, working capital and the status of the Company’s outstanding payables and related-party loans, to monitor financial performance and to make decisions regarding allocation of the Company’s limited capital among (i) costs of property maintenance (including installment payments owed under the Properties Agreement and minimum work-program commitments), (ii) future exploration expenditures, (iii) general and administrative expenses, including legal, audit, accounting, professional and SEC-reporting expenses, and (iv) costs of pursuing additional financing, including in connection with the Equity Purchase Agreement and the registration statement that relates thereto. Significant Segment Expenses. In accordance with ASC 280-10-50-28A, the significant segment expenses regularly provided to the CODM and included in the segment measure of net loss are the categories of general and administrative expenses shown on the face of the Company’s statements of operations (which currently consist principally of professional fees, including legal, audit and accounting fees, and consulting fees) and, for periods prior to the January 2026 change in business plan, the cost of consulting services and API requests revenues attributable to the discontinued poultry-farming line of business. The CODM does not regularly review additional disaggregations of these expense categories. Other Segment Items and Reconciliation. In accordance with ASC 280-10-50-29(f), there are no "other segment items" required to be disclosed separately, because the Company’s segment measure of net loss includes all items of revenue, expense, gain and loss reported on the face of the Company’s statements of operations and there are no items that are not regularly provided to the CODM but that are included in consolidated net loss. The Company’s segment revenue, segment net loss and segment assets are equal in all respects to the Company’s consolidated revenue, consolidated net loss and consolidated assets reported in the accompanying financial statements; accordingly, no reconciliation is presented. Geographic Information. All of the Company’s revenue for the periods presented (which is attributable to the now-discontinued poultry-farming consultancy and API-request line of business) was generated from customers located in the Republic of the Philippines and the United States. All of the Company’s long-lived assets, including the Mining Assets associated with the Hicks Dome Project and the Kingman Project, are located in the United States. Information about Major Customers. For the periods prior to the January 2026 change in business plan, the Company derived a substantial portion of its revenue from a small number of customers in the discontinued poultry-farming line of business. The Company is not currently dependent on any customer because it has no current revenue. Stock-Based Compensation FASB ASC 718 “Compensation – Stock Compensation,” prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 “Equity – Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. For the years ended April 30, 2026 and 2025, the Company had share-based compensation of $13,316,280 and $0, respectively. Recent Accounting Pronouncements We have reviewed the FASB issued ASU accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. For the year ended April 30, 2026, we adopted the ASU 2023-09, “Income Taxes (Topic 740) Improvement to Income Tax Disclosure”, to appropriately reconcile to specific tax rate provisions.

Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce consolidated financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

Mineral and Mining Rights Costs of acquiring mineral rights, including cash consideration, the fair value of equity consideration and other directly attributable acquisition costs, are capitalized as "Mineral and mining rights" within Other Assets in the accompanying balance sheets. Capitalized mineral rights are stated at cost less accumulated impairment, if any. The Company does not amortize capitalized mineral rights during the exploration stage; once a property enters the development or production stage, the Company will adopt a unit-of-production amortization policy based on the related proven and probable reserves. Net smelter return royalties retained by the seller and contingent on future production are not recognized as separate liabilities and are accounted for as a reduction of revenue in the periods in which the related production occurs.

Exploration and Evaluation Expenditures The Company has not established proven or probable reserves within the meaning of ASC 930-10 or Item 1300 of Regulation S-K on any of its mineral properties. In accordance with ASC 930-360-25-1, all costs incurred for the exploration and evaluation of mineral properties before the establishment of proven and probable reserves — including the cost of geological, geochemical and geophysical surveys; sampling and assaying; qualified-person reports and technical studies; preliminary economic assessments, pre-feasibility and feasibility studies; environmental and permitting work performed prior to commencement of development; and minimum work-program expenditures required under property agreements — are charged to operating expense as incurred. The Company will reassess this policy at such time, if any, as proven and probable reserves are established, at which time post-reserve development costs would be capitalized.

Impairment of Long-Lived Assets — Mineral and Mining Rights The Company evaluates the carrying value of its capitalized mineral and mining rights for impairment in accordance with ASC 930-360-35 whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indicators of impairment include: (i) significant adverse changes in the legal, regulatory, environmental or political environment affecting the Properties; (ii) significant adverse changes in the price environment for rare earth elements; (iii) significant adverse changes in the Company’s forecast of, or plans for, the exploration, development or operation of the Properties; (iv) the Company’s inability to obtain financing necessary to advance exploration or development; (v) cancellation, expiration or material modification of the Properties Agreement, including loss of the unpatented mining claims comprising the Kingman Project, default under the minimum work-program commitments or failure to make scheduled installment payments; and (vi) a determination by management to abandon, sell or otherwise dispose of the Properties. Because the Company is in the exploration stage and has not declared any mineral resources or reserves, the Company supplements the recoverability assessment under ASC 360-10-35 with a qualitative assessment of (a) management’s intent and ability to continue to explore the Properties and (b) the extent to which exploration work performed to date supports the carrying value. If an impairment is identified, the carrying value of the affected mineral rights is reduced to its estimated fair value, with the resulting charge recorded in operating expense. Impairment losses are not reversed in subsequent periods. During the year ended April 30, 2026, the Company discontinued operations related to consulting and poultry farming. Management determined that it was necessary to fully impair the assets related to those operations and recognized $103,745 in impairment expense.

103745

Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the consolidated financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company accounts for cash and cash equivalents under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 305, “Cash and Cash Equivalents,” and considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Revenue The Company records transactions in accordance with ASU 2014-09, “Revenue from Contracts with Customers” and all subsequent amendments to the ASU (collectively, “ASC 606”). In accordance with ASC 606, revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract with the customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4. Allocate the transaction price. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Historically, the Company generated revenue primarily from two sources: (1) providing Poultry Farming Consultancy services, and (2) sales of subscription plans for its API service. (1) The revenue for our Poultry Farming Consultancy is acknowledged at a specific moment when the consulting services are completed and delivered in accordance with contractual terms. The Company assumes no responsibility for any inability to fulfill obligations arising from circumstances beyond reasonable control. We may request deposits from clients before delivering services upon order placement. If deposits are obtained before providing services, the Company acknowledges deferred revenue until the service delivery is completed. Payment is typically received prior to the service delivery. During the year ended April 30, 2025, we generated revenue from the providing of our Poultry Farming Consultancy services in the amount of $23,726. The deferred income related to the providing Poultry Farming Consultancy services was $0 as of April 30, 2025. The services were provided by the Company’s CEO. This has now been memorialized as discontinued operations. (2) The Subscription Plan for API service is provided on the basis of the amount of requests per month. The service covers a variety of 12 common chicken breeds. It provides users with an access to a comprehensive database that includes detailed information on symptoms, potential causes, and effective management strategies for each breed-specific condition. To access Poultry Wellness Guide API, a subscription purchase is required. Subscriptions must comply with our Terms of Service. Subscription revenue for the API service is recognized ratably over the subscription period. Subscription payments are received in advance of the service period. Such advance payments are recorded as deferred income upon receipt and are recognized as revenue on a straight-line basis over the subscription period the service is provided, reflecting the transfer of control and continuous delivery of the service to the customer. During the year ended April 30, 2025, we generated revenue from the sale of API requests in the amount of $26,179. The deferred income related to the sales of subscription plans for the API service was $5,272 as of April 30, 2025. This has now been memorialized as discontinued operations. During the year ended April 30, 2026, we have generated revenue (prior business activity) from the sale of Poultry Farming Consultancy in the amount of $<span id="xdx_90A_eus-gaap--Revenues_c20250501__20260430__srt--ProductOrServiceAxis__custom--PoultryFarmingConsultancyMember__us-gaap--StatementOperatingActivitiesSegmentAxis__custom--PriorBusinessActivityMember_zbgoeQEbP9Ph">0 and revenue from the sale of API requests in the amount of $<span id="xdx_902_eus-gaap--Revenues_c20250501__20260430__srt--ProductOrServiceAxis__custom--APIRequestsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__custom--PriorBusinessActivityMember_zw9ZJ39tZ6Ai">0. The deferred income was $0 as of April 30, 2026. In addition, we have generated no revenue to date from our new business activity in the mineral mining sector for the year ended April 30, 2026.

23726

26179

5272

Advertising and Promotion Costs Advertising and promotion costs are expensed as incurred. During the years ended April 30, 2026 and 2025, this cost was $5,952 and $10,150, respectively.

5952

10150

Receivables Receivables are carried at net realizable value, representing the outstanding balance less an allowance for doubtful accounts based on a review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables, and receivables are written off when deemed uncollectible. Recoveries of receivables previously written off are recorded when received. We had an allowance for doubtful accounts of $0 as of April 30, 2026 and 2025.

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies, and management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency-denominated transactions or balances are included in the statement.

Intangible Asset The Company accounts for its intangible assets in accordance with ASC Subtopic 350-40, “Internal-Use Software-Computer Software Developed or Obtained for Internal Use”, and ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life.

Income Taxes and Valuation Allowance The Company accounts for income taxes under ASC 740, “Income Taxes”. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. All of the Company’s deferred tax assets were offset by a full valuation allowance at April 30, 2026 and 2025.

Financial Instruments ASC 820, “Fair Value Measurements and Disclosures,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"> </td> <td style="width: 7%; text-align: justify">Level 1 -</td> <td style="width: 86%; text-align: justify">Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">Level 3 -</td> <td style="text-align: justify">Inputs that are both significant to the fair value measurement and unobservable.</td></tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2026. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.

Related Parties The Company follows ASC 850-10, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions. Pursuant to ASC 850-10-20, related parties include: a) affiliates of the Company; b) principal owners of the Company; c) management of the Company; d) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and e) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. Material related party transactions are required to be disclosed in the consolidated financial statements, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which statements of operation are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which statements of operations are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Earnings (loss) per share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires the presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Segment Reporting The Company has determined, in accordance with ASC 280, Segment Reporting, that it operates as a single operating and reportable segment. The Company’s chief operating decision maker (the “CODM”) is its Chief Executive Officer, Jamal Khurshid, who reviews financial information about the Company on a consolidated basis for purposes of assessing performance, making operating decisions and allocating resources. The CODM does not receive, and does not regularly review, separate financial information for any disaggregated business activity, product line or geographic area. Accordingly, the Company has a single operating and reportable segment. The Company’s single reportable segment consists of (i) for the periods through the December 2025 change in control of the Company and the January 2026 change in the Company’s plan of business, the provision of consulting services and the sale of API requests to businesses engaged in poultry farming (which line of business has since been discontinued), and (ii) following the January 2026 change in business plan, the acquisition, exploration and (if warranted) future development of mineral rights for the mining and sale of rare earth minerals. Following the January 2026 change in business plan, the Company is an exploration-stage entity with no current revenue. The segment measure of profit or loss used by the CODM is consolidated net loss as reported in the Company’s statements of operations, which is the same measure used in measuring the Company’s consolidated net loss under GAAP. The CODM uses consolidated net loss, together with cash on hand, working capital and the status of the Company’s outstanding payables and related-party loans, to monitor financial performance and to make decisions regarding allocation of the Company’s limited capital among (i) costs of property maintenance (including installment payments owed under the Properties Agreement and minimum work-program commitments), (ii) future exploration expenditures, (iii) general and administrative expenses, including legal, audit, accounting, professional and SEC-reporting expenses, and (iv) costs of pursuing additional financing, including in connection with the Equity Purchase Agreement and the registration statement that relates thereto. Significant Segment Expenses. In accordance with ASC 280-10-50-28A, the significant segment expenses regularly provided to the CODM and included in the segment measure of net loss are the categories of general and administrative expenses shown on the face of the Company’s statements of operations (which currently consist principally of professional fees, including legal, audit and accounting fees, and consulting fees) and, for periods prior to the January 2026 change in business plan, the cost of consulting services and API requests revenues attributable to the discontinued poultry-farming line of business. The CODM does not regularly review additional disaggregations of these expense categories. Other Segment Items and Reconciliation. In accordance with ASC 280-10-50-29(f), there are no "other segment items" required to be disclosed separately, because the Company’s segment measure of net loss includes all items of revenue, expense, gain and loss reported on the face of the Company’s statements of operations and there are no items that are not regularly provided to the CODM but that are included in consolidated net loss. The Company’s segment revenue, segment net loss and segment assets are equal in all respects to the Company’s consolidated revenue, consolidated net loss and consolidated assets reported in the accompanying financial statements; accordingly, no reconciliation is presented. Geographic Information. All of the Company’s revenue for the periods presented (which is attributable to the now-discontinued poultry-farming consultancy and API-request line of business) was generated from customers located in the Republic of the Philippines and the United States. All of the Company’s long-lived assets, including the Mining Assets associated with the Hicks Dome Project and the Kingman Project, are located in the United States. Information about Major Customers. For the periods prior to the January 2026 change in business plan, the Company derived a substantial portion of its revenue from a small number of customers in the discontinued poultry-farming line of business. The Company is not currently dependent on any customer because it has no current revenue.

Stock-Based Compensation FASB ASC 718 “Compensation – Stock Compensation,” prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 “Equity – Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. For the years ended April 30, 2026 and 2025, the Company had share-based compensation of $13,316,280 and $0, respectively.

13316280

Recent Accounting Pronouncements We have reviewed the FASB issued ASU accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. For the year ended April 30, 2026, we adopted the ASU 2023-09, “Income Taxes (Topic 740) Improvement to Income Tax Disclosure”, to appropriately reconcile to specific tax rate provisions.

NOTE 4 – RELATED PARTY TRANSACTIONS During the year ended April 30, 2025, Oleg Bilinski advanced to the Company $<span id="xdx_905_ecustom--ProceedsRelatedPartyAdvances_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OlegBilinskiMember_zPGVR4m4BiOf" title="Proceeds from related party advances">170,707 for the Company's operating expenses and $<span id="xdx_90C_eus-gaap--RepaymentsOfRelatedPartyDebt_c20240501__20250430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OlegBilinskiMember_zh0UVTLni2Z1" title="Proceeds from related party advances">54,149 was repaid to the former Director. Effective June 4, 2025, in conjunction with a change in control of the Company, Oleg Bilinski forgave $137,000 in related party loans owed to him by the Company. At April 30, 2026, the Company’s balance owed to Mr. Bilinski was $92,462. During the year ended April 30, 2026, related parties advanced the Company a total of $48,035 to cover operating expenses. These advances have no written agreements, are non-interest bearing and due upon demand.

170707

54149

137000

92462

48035

NOTE 5 – PROPERTY ACQUISITION On January 19, 2026, the Company entered into a purchase agreement (the "Properties Agreement") relating to certain mineral rights in and to 21 parcels of real property located in Hardin County, Illinois, and three unpatented lode mining claims located in Mohave County, Arizona (collectively, the "Properties"). The Purchase Price consideration consists of (a) $300,000 in cash, payable in installments as described below, and (b) <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zTnQTJurnQh3" title="Stock issued for asset acquisition, shares">2,000,000 shares of common stock of the Company. Cash Consideration. The cash portion of the Purchase Price of $<span id="xdx_906_eus-gaap--AssetAcquisitionConsiderationTransferredContingentConsideration_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_ztgerSCQc86j" title="Cash consideration purchase price">300,000 is payable as follows: (i) $25,000 within 30 days of closing (which due date has been extended by 60 days by oral agreement); (ii) $25,000 within 90 days of closing; (iii) $25,000 within 120 days of closing; (iv) $125,000 on the first anniversary of the closing date; and (v) $100,000 on the second anniversary of the closing date. $275,000 has been recognized as an "Acquisition payable" within current liabilities at April 30, 2026. Share Consideration — Deemed Price vs. Fair Value. The Properties Agreement provides that, for purposes of the agreement, the <span id="xdx_906_ecustom--AssetAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zAvYugV64Iyb" title="Shares issued">2,000,000 shares of common stock issued in connection with the acquisition were deemed to have a price of <span id="xdx_905_ecustom--AssetAcquisitionCostOfAcquiredSharesConsiderationDescription_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zPSK3CsEA807" title="Acqusition of shares consideration, description">$5.00 per share, producing a contractually agreed value of $10,000,000 for the share component and an aggregate contractual purchase price of $10,300,000. The Company does not view the $5.00 per share "deemed" value as the fair value of the shares issued; the $5.00 deemed price was an arms’-length negotiated figure used solely for purposes of the Properties Agreement. For financial reporting purposes, in accordance with ASC 805-50 (asset acquisitions), the Company measured the 2,000,000 shares of common stock issued at the closing market price of the Company’s common stock on January 19, 2026 (the date of the Properties Agreement) of $0.80 per share, resulting in share consideration of $<span id="xdx_908_eus-gaap--AssetAcquisitionConsiderationTransferredTransactionCost_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zJ071aShyGYa" title="Share consideration, value">1,600,000. Reconciliation. The total acquisition cost recognized by the Company for accounting purposes, and capitalized as "Mining Assets" in the accompanying balance sheet at April 30, 2026, is as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zFZmNi3LJekb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY ACQUISITION (Details - Aquisition cost)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of acquisition cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250501__20260430_z5eUGanlCKab" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetAcquisitionConsiderationTransferredContingentConsideration_maAACTzau2_z03Lc4xTb3ff" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Cash consideration (acquisition payable)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">300,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AssetAcquisitionConsiderationTransferredTransactionCost_maAACTzau2_zfdLRMH9SrKj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Share consideration — <span id="xdx_901_ecustom--AssetAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20250501__20260430__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zHlH8ffR8Zff" title="Shares issued">2,000,000 shares at $0.80 per share (closing market price on January 19, 2026)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AssetAcquisitionConsiderationTransferred_mtAACTzau2_zB1iRM4iIke6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Total acquisition cost capitalized as Mining Assets</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,900,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Royalty. Under the Properties Agreement, the seller of the Properties retained a 2% net smelter return royalty on any commodities produced from the Properties or from the "Area of Interest" (defined in the Properties Agreement as the area contained by the outer boundaries of the Properties) by the Company or any affiliate of the Company. The royalty has not been recognized as a separate liability because it is contingent on, and measurable only by reference to, future production that has not yet occurred. Work-Program Commitments. Under the Properties Agreement, the Company is required to actively explore the Properties with a view to determining their mineral potential and the prospects for their development and future production. The Company’s minimum work-program commitments are $100,000 for calendar year 2026 and $200,000 for calendar year 2027. These commitments are executory obligations and will be charged to operations as the related exploration expenditures are incurred (see Note 3). As of April 30, 2026, no exploration activities have commenced on either of the Properties and no exploration expenditures have been incurred. During the year ended April 30, 2026, the Company paid $25,000 on the acquisition payable leaving a balance of $275,000 to be paid as of year end.

300000

2000000

300000

(i) $25,000 within 30 days of closing (which due date has been extended by 60 days by oral agreement); (ii) $25,000 within 90 days of closing; (iii) $25,000 within 120 days of closing; (iv) $125,000 on the first anniversary of the closing date; and (v) $100,000 on the second anniversary of the closing date.

275000

2000000 $5.00 per share, producing a contractually agreed value of $10,000,000 for the share component and an aggregate contractual purchase price of $10,300,000. The Company does not view the $5.00 per share "deemed" value as the fair value of the shares issued; the $5.00 deemed price was an arms’-length negotiated figure used solely for purposes of the Properties Agreement. 0.80

1600000

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zFZmNi3LJekb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY ACQUISITION (Details - Aquisition cost)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of acquisition cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250501__20260430_z5eUGanlCKab" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetAcquisitionConsiderationTransferredContingentConsideration_maAACTzau2_z03Lc4xTb3ff" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Cash consideration (acquisition payable)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">300,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AssetAcquisitionConsiderationTransferredTransactionCost_maAACTzau2_zfdLRMH9SrKj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Share consideration — <span id="xdx_901_ecustom--AssetAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20250501__20260430__us-gaap--AssetAcquisitionAxis__custom--PurchaseAgreementMember_zHlH8ffR8Zff" title="Shares issued">2,000,000 shares at $0.80 per share (closing market price on January 19, 2026)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AssetAcquisitionConsiderationTransferred_mtAACTzau2_zB1iRM4iIke6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Total acquisition cost capitalized as Mining Assets</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,900,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

300000

2000000 0.80

1600000

1900000

100000

200000

25000

275000

NOTE 6 – CONVERTIBLE NOTES PAYABLE On February 25, 2026, the Company entered into a convertible note payable with Monroe Street Capital Partners, LP, in the amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zcRaNSiSaSFi">91,292, with an interest rate <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z4aa8DNdVMXf">8% per annum, and has a maturity date of <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20260224__20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z5pMDwu40A2e">February 25, 2027. This note included an original issue discount of $<span id="xdx_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z9zNefJqIV26">21,262 and guaranteed interest due of $<span id="xdx_904_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zGhw1W77Rrlj">7,303. The note contains a conversion feature that allows the holder to convert the outstanding balance plus accrued interest into shares of the Company’s common stock at the lesser of $1.50 or 60% of the lowest trading price of the Company’s stock price for the preceding twenty trading days at any time following the issue date. The Company evaluated the conversion feature in accordance with ASC 815 and determined that the conversion feature qualified for derivative treatment. As such the Company recognized a discount for the full value of the note. The Company recognized amortization expense of $<span id="xdx_901_eus-gaap--AmortizationOfDebtDiscountPremium_c20250501__20260430__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zSW5HuAOnC8c">16,007 during the year ended April 30, 2026. Interest expense for the years ended April 30, 2026 and 2025 was $<span id="xdx_902_eus-gaap--InterestExpenseDebt_c20250501__20260430__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zIgmSfVzlYW9">960 and $<span id="xdx_908_eus-gaap--InterestExpenseDebt_c20240501__20250430__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z8D6Rp2nQiB3">0, respectively. In connection with the note, the Company issued <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260224__20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zOG5AfLevBf8">15,000 shares of common stock and <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1_c20260224__20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zulvWmY90eD">40,575 warrants to purchase additional shares of the Company at strike price of $2.25 per share. The Company valued the shares of common stock based on the closing share price $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zylzYaaSFbi">1.38 on the grant date for a total of $<span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260224__20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zmFrLBdKe5s9">20,700. As the note was fully discounted, the Company recognized the additional expense related to the shares issued in interest expense. See note 8 for more information on the warrants. On February 27, 2026, the Company entered into a convertible note payable with Lambda Ventures, LLC, in the amount of $91,292, with an interest rate <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zARASnu5FjD6">8% per annum, and has a maturity date of <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260224__20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjBQXD6JnjC1">February 27, 2027. This note included an original issue discount of $<span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z6Pku5BvGeYf">6,762 and guaranteed interest due of $<span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zB5jirrvkTAj">7,303. The note contains a conversion feature that allows the holder to convert the outstanding balance plus accrued interest into shares of the Company’s common stock at the lesser of $1.50 or 60% of the lowest trading price of the Company’s stock price for the preceding twenty trading days at any time following the issue date. The Company evaluated the conversion feature in accordance with ASC 815 and determined that the conversion feature qualified for derivative treatment. As such the Company recognized a discount for the full value of the note. The Company recognized amortization expense of $<span id="xdx_901_eus-gaap--AmortizationOfDebtDiscountPremium_c20250501__20260430__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zbvj10GKUpPl">15,507 during the year ended April 30, 2026. Interest expense for the years ended April 30, 2026 and 2025 was $930 and $0, respectively. In connection with the note, the Company issued <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1_c20260224__20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zYF5j7Gev5ba" title="Shares warrants purchase">40,575 warrants to purchase additional shares of the Company at strike price of $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20260227__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zDphSxNzTAH9" title="Strike price">2.25 per share. See note 8 for more information on the warrants. On April 1, 2026, the Company entered into a convertible note payable with CFI Capital LLC, in the amount of $170,000, with an interest rate <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260401__dei--LegalEntityAxis__custom--CFICapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zULQgDKKyQLe">6% per annum, and has a maturity date of <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20260329__20260401__dei--LegalEntityAxis__custom--CFICapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z6uVnD3lrni">April 1, 2027. This note included an original issue discount of $<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260401__dei--LegalEntityAxis__custom--CFICapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zWcYMp4QsMZ6">23,000 and guaranteed interest due of $<span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260401__dei--LegalEntityAxis__custom--CFICapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zFtqeWRA5Rjd">10,200. The note contains a conversion feature that allows the holder to convert the outstanding balance plus accrued interest into shares of the Company’s common stock at 60% of the lowest trading price of the Company’s stock price for the preceding twenty trading days at any time following the issue date. The Company evaluated the conversion feature in accordance with ASC 815 and determined that the conversion feature qualified for derivative treatment. As such the Company recognized a discount for the full value of the note. The Company recognized amortization expense of $<span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_c20250501__20260430__dei--LegalEntityAxis__custom--CFICapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_ztmLt4kvPNBa">13,507 during the year ended April 30, 2026. Interest expense for the years ended April 30, 2026 and 2025 was $810 and $0, respectively. On April 30, 2026, the Company entered into a convertible note payable with Silvercrest Hybrid Capital LLC, in the amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zs9b28pILvRc">170,000, with an interest rate <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zkG5P2Ygwahg">12% per annum, and has a maturity date of <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20250501__20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z9wrZTrDHoaa">April 29, 2027. This note included an original issue discount of $<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zmmmHKlqkTv8">23,000 and guaranteed interest due of $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zNOtKp8Zhltd">20,400. The note contains a conversion feature that allows the holder to convert the outstanding balance plus accrued interest into shares of the Company’s common stock at 60% of the lowest trading price of the Company’s stock price for the preceding twenty trading days at any time following the issue date. The Company evaluated the conversion feature in accordance with ASC 815 and determined that the conversion feature qualified for derivative treatment. As such the Company recognized a discount for the full value of the note. The Company did <span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_do_c20250501__20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z6ojs2vBX8s4">not recognize any amortization of the discount during the year ended April 30, 2026. Interest expense for the years ended April 30, 2026 and 2025 was $<span id="xdx_90C_eus-gaap--InterestExpenseDebt_c20240501__20250430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zeVz1OivmAQ5">0. In connection with the note, the Company issued <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250501__20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zc0K0KVs3T3a" title="Shares issued">30,000 shares of common stock. The Company valued the shares of common stock based on the closing share price $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_c20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zNeYJjsjOxWd" title="Closing share price">0.71 on the grant date for a total of $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250501__20260430__dei--LegalEntityAxis__custom--SilverstreetHybridCapitalLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z2C0OU1CRFj1" title="Shares issued, value">21,303. As the note was fully discounted, the Company recognized the additional expense related to the shares issued in interest expense.

91292

0.08

2027-02-25

21262

7303

16007

960

15000

40575

2.25

1.38

20700

91292

0.08

2027-02-27

6762

7303

15507

930

40575

2.25

170000

0.06

2027-04-01

23000

10200

13507

810

170000

0.12

2027-04-29

23000

20400

30000

0.71

21303

NOTE 7 – INVESTMENT IN UNRELATED BUSINESS On April 14, 2026, the Company entered into a Simple Agreement for Future Equity (SAFE) agreement (the “Orbit Agreement”) with Orbit Beyond, Inc. (“Orbit”), a commercial lunar transportation and infrastructure company, for up to a $1 million investment by the Company. Pursuant to the Orbit Agreement, in April 2026, the Company invested $<span id="xdx_90D_eus-gaap--PaymentsToAcquireInvestments_c20260402__20260430__us-gaap--TransactionTypeAxis__custom--SimpleAgreementForFutureEquityMember__srt--CounterpartyNameAxis__custom--OrbitBeyondIncMember_zb6kta4KfDFe">25,000. The final form of the Company’s ownership of Orbit is to be determined at a later date, in accordance with the Orbit Agreement.

25000

NOTE 8 – WARRANTS On February 25, 2026, in connection with the issuance of convertible note with Monroe Street Capital Partners, LP issued <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260224__20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zBsc7emNetp8" title="Warrants purchase">40,575 common stock purchase warrants to purchase <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_z7rbTKv8y0zf" title="Warrants purchase">40,575 shares of the Company’s common stock pursuant to the terms therein. These warrants have an exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zFzjCSJM9GU5" title="Exercise price">2.25, a contract term of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20260225__dei--LegalEntityAxis__custom--MonroeStreetCapitalPartnersLPMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zuPz2hqE0MY3" title="Contract term">5 years. On February 27, 2026, in connection with the issuance of convertible note with Lambda Ventures, LLC issued <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260226__20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zsGJZjyzHH4l" title="Warrants purchase">40,575 common stock purchase warrants to purchase <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zs1wFolTIR4f" title="Warrants purchase">40,575 shares of the Company’s common stock pursuant to the terms therein. These warrants have an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z075CAFTpg72" title="Exercise price">2.25, a contract term of <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20260227__dei--LegalEntityAxis__custom--LambdaVenturesLLCMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_ztw7KwnIgjZa" title="Contract term">5 years. The Company evaluated the value of the warrants using a Black-Scholes model assuming the following inputs: strike price of $<span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pip0_uUSDPShares_c20260430__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputStrikePriceMember_zAKemDdpgB6l" title="Warrants and right outstanding, measurement input">2.25; closing stock price of $<span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pip0_uUSDPShares_c20260430__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputClosingStockPriceMember_zaWkxgunGvN1" title="Warrants and right outstanding, measurement input">1.32 on the grant date; discount rate of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pip0_dp_uPure_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z57Dm4UURNGf" title="Warrants and right outstanding, measurement input">3.51%; term of <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uYear_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z29FNmSLpWtb" title="Warrants and right outstanding, measurement input">5 years; volatility of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pip0_dp_uPure_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zKSi2O6tbRDk" title="Warrants and right outstanding, measurement input">1275%; and dividend rate of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_dp_uPure_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zPWyJGuRGWCe" title="Warrants and right outstanding, measurement input">0%. The total intrinsic value of warrants granted during the year ended April 30, 2026 was $<span id="xdx_902_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueGranted_c20250501__20260430_zFp7o6J702pc" title="Intrinsic value of warrants granted">107,118. As the warrants were granted in connection with debt, no additional expense has been recognized in relation to the warrants. Warrant activity for the years ended April 30, 2026 and 2025 are summarized as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zcvSZVrQfIxi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrant activity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember__us-gaap--AwardTypeAxis__custom--WarrantsMember_z3puwFBlvJGe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zdqvY2fIin76" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_ziJGlrOfoaw" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable – April 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zwBPTZQGMlfc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z7M3lsXnrvCe" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zEhv875XPavi" style="text-align: right" title="Number of warrants, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zJoitA5G19k1" style="text-align: right" title="Weighted average exercise price, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zep5StHkBEAk" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5a0HJVjqM0h" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zcblryINFXh4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxlXf5RwYy83" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember__us-gaap--AwardTypeAxis__custom--WarrantsMember_zipjd6bFUFuc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zSalrmVbnXIb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Exercisable - April 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zNRdNfKHDeB" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zydXbYDwwlnb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zbpuhjHCFI99" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zv4obZuc9cK7" style="text-align: right" title="Number of warrants, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5ZExoDcXBZj" style="text-align: right" title="Weighted average exercise price, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5C5k0SwHSY5" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zSHCuHMft21f" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zr0ncYJnAcE7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z0c58C9FO6c4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zLZ9Cp88dpR5" style="width: 13%; text-align: right" title="Number of warrants, granted">81,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zFC9TaZVAco8" style="width: 13%; text-align: right" title="Weighted average exercise price, granted">2.25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermGranted_dtY_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zICdE0Df6jVd" title="Weighted average remaining contractual term, granted">4.83</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zq800t6b8mQi" style="width: 13%; text-align: right" title="Aggregate intrinsic value, granted">107,118</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zUbfPtkNCTpf" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxknb0qTYHj" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zAdoCyvCAm96" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zk6YNd1hLiU5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z7K78fuT5m48" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, ending balance">81,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z3J5FWLEjxNj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">2.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxJ112RD8BJf" title="Weighted average remaining contractual term">4.83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zjo0RVVQ2c8l" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, ending balance">107,118</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Exercisable – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z6tC31onuhhd" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, ending balance">81,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z8uR47gc63rk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, ending balance">2.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zZYVcPuMOSRd" title="Weighted average remaining contractual term, exercisable">4.83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zTYka8OmBKDa" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value exercisable, ending balance">107,118</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Unvested – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_d0_c20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z4HyFAHt06Dd" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, unvested">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_iI_d0_c20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5PSllwytp5b" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, unvested">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

40575

2.25

P5Y

40575

2.25

P5Y

2.25

1.32

0.0351

12.75

107118

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zcvSZVrQfIxi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrant activity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember__us-gaap--AwardTypeAxis__custom--WarrantsMember_z3puwFBlvJGe" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zdqvY2fIin76" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_ziJGlrOfoaw" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable – April 30, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zwBPTZQGMlfc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z7M3lsXnrvCe" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zEhv875XPavi" style="text-align: right" title="Number of warrants, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zJoitA5G19k1" style="text-align: right" title="Weighted average exercise price, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zep5StHkBEAk" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5a0HJVjqM0h" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zcblryINFXh4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxlXf5RwYy83" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember__us-gaap--AwardTypeAxis__custom--WarrantsMember_zipjd6bFUFuc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zSalrmVbnXIb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Exercisable - April 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zNRdNfKHDeB" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iS_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zydXbYDwwlnb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zbpuhjHCFI99" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, beginning balance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zv4obZuc9cK7" style="text-align: right" title="Number of warrants, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5ZExoDcXBZj" style="text-align: right" title="Weighted average exercise price, granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5C5k0SwHSY5" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zSHCuHMft21f" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zr0ncYJnAcE7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z0c58C9FO6c4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zLZ9Cp88dpR5" style="width: 13%; text-align: right" title="Number of warrants, granted">81,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zFC9TaZVAco8" style="width: 13%; text-align: right" title="Weighted average exercise price, granted">2.25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermGranted_dtY_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zICdE0Df6jVd" title="Weighted average remaining contractual term, granted">4.83</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zq800t6b8mQi" style="width: 13%; text-align: right" title="Aggregate intrinsic value, granted">107,118</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zUbfPtkNCTpf" style="text-align: right" title="Number of warrants, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxknb0qTYHj" style="text-align: right" title="Weighted average exercise price, exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Cancelled/Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zAdoCyvCAm96" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_d0_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zk6YNd1hLiU5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, cancelled/forfeited">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Outstanding – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z7K78fuT5m48" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, ending balance">81,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z3J5FWLEjxNj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">2.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zxJ112RD8BJf" title="Weighted average remaining contractual term">4.83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zjo0RVVQ2c8l" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value outstanding, ending balance">107,118</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Exercisable – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z6tC31onuhhd" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable, ending balance">81,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z8uR47gc63rk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price exercisable, ending balance">2.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240501__20250430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zZYVcPuMOSRd" title="Weighted average remaining contractual term, exercisable">4.83</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250501__20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_zTYka8OmBKDa" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value exercisable, ending balance">107,118</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Unvested – April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_d0_c20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z4HyFAHt06Dd" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, unvested">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_iI_d0_c20260430__us-gaap--AwardTypeAxis__custom--WarrantsMember_z5PSllwytp5b" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, unvested">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

81150

2.25

P4Y9M29D

107118

81150

2.25

P4Y9M29D

107118

81150

2.25

P4Y9M29D

107118

NOTE 9 – DERIVATIVE LIABILITY Commencing with the third quarter of 2026, the Company adopted the accounting treatment for securities that contain predominantly, variable rate conversion features by recording the derivative feature as a put premium on stock settled debt. The embedded conversion options of certain of the Company’s convertible notes summarized in Note 6 contain variable conversion features that qualify for embedded derivative classification under ASC 815-15, “Embedded Derivatives.” The fair value of these liabilities is re-measured at the end of every reporting period and the change in fair value is reported in the statement of operations as a gain or loss on derivative financial instruments. The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zPyQ2C6c0Pe2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DERIVATIVE LIABILITY (Details - Changes in fair value)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of changes in the fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance as of April 30, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zqirIaJWm1Oi" style="text-align: right" title="Derivative liability beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Fair Value of Derivatives</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_z0rrWwlzcHV1" style="text-align: right" title="Discount Due to Issuances">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Discount on Derivatives Due to Cash Received</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueMeasurementDerivativeAssetLiabilityWithUnobservableInputs_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zU9p1gu41zE7" style="text-align: right" title="Discount Due to Issuances">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Transfer to put premium</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityTransfersNet_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zLtKgeTr3dk7" style="text-align: right" title="Transfer to put premium">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance as of April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zVCK0wgFId6l" style="text-align: right" title="Derivative liability beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Fair Value of Derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zAEuPdotoqaj" style="width: 13%; text-align: right" title="Discount Due to Issuances">1,260,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: justify">Discount on Derivatives Due to Cash Received</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--FairValueMeasurementDerivativeAssetLiabilityWithUnobservableInputs_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zU58vJWHzqhb" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">(448,560</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_z1ljqKOxPj31" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability ending balance">812,121</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company uses Level 3 inputs for its valuation methodology for its conversion option liabilities as their fair values were determined by using Black-Scholes options pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the issuance date until the maturity date). The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. As, required, these are classified based on the lowest level of input that is significant to the fair value measurement. The following table shows the assumptions used in the calculations of its derivatives: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_znkfuPp1SKC1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DERIVATIVE LIABILITY (Details - Assumptions used)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of assumptions used</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Stock price</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">$<span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zKLohHNpEpWh" title="Stock price">0.7000 - $<span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zQ9WYWItci65" title="Stock price">1.3200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_d0_uUSDPShares_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zPoU9Cx0EmFc" title="Stock price">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercise price</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">$<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zBJ9foDUcYtj" title="Stock price">0.0323 - $<span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zHRxklK3iaL4" title="Stock price">0.7200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_d0_uUSDPShares_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zPvEPGyD5F2b" title="Stock price">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Contractual term (in years)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">0 – 5.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility (annual)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp_uPure_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zt22RmNw2o04" title="Stock price">1,175% - <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp_uPure_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zJZZeDCnhDi" title="Stock price">1,275%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Risk-free rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uPure_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLlZxzY5VN17" title="Stock price">3.61%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp0_uPure_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zSgr0M6wOjvj" title="Derivative liability measurement input">–</td><td style="width: 1%; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zPyQ2C6c0Pe2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DERIVATIVE LIABILITY (Details - Changes in fair value)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of changes in the fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance as of April 30, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zqirIaJWm1Oi" style="text-align: right" title="Derivative liability beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Fair Value of Derivatives</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_z0rrWwlzcHV1" style="text-align: right" title="Discount Due to Issuances">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Discount on Derivatives Due to Cash Received</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueMeasurementDerivativeAssetLiabilityWithUnobservableInputs_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zU9p1gu41zE7" style="text-align: right" title="Discount Due to Issuances">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Transfer to put premium</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityTransfersNet_d0_c20240501__20250430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zLtKgeTr3dk7" style="text-align: right" title="Transfer to put premium">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance as of April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zVCK0wgFId6l" style="text-align: right" title="Derivative liability beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Fair Value of Derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zAEuPdotoqaj" style="width: 13%; text-align: right" title="Discount Due to Issuances">1,260,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: justify">Discount on Derivatives Due to Cash Received</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--FairValueMeasurementDerivativeAssetLiabilityWithUnobservableInputs_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_zU58vJWHzqhb" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">(448,560</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250501__20260430__us-gaap--FairValueByLiabilityClassAxis__us-gaap--DerivativeFinancialInstrumentsLiabilitiesMember_z1ljqKOxPj31" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability ending balance">812,121</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1260681

-448560

812121

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_znkfuPp1SKC1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DERIVATIVE LIABILITY (Details - Assumptions used)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of assumptions used</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Stock price</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">$<span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zKLohHNpEpWh" title="Stock price">0.7000 - $<span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zQ9WYWItci65" title="Stock price">1.3200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_d0_uUSDPShares_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zPoU9Cx0EmFc" title="Stock price">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercise price</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">$<span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zBJ9foDUcYtj" title="Stock price">0.0323 - $<span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uUSDPShares_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zHRxklK3iaL4" title="Stock price">0.7200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_d0_uUSDPShares_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zPvEPGyD5F2b" title="Stock price">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Contractual term (in years)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">0 – 5.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility (annual)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp_uPure_c20260430__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zt22RmNw2o04" title="Stock price">1,175% - <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp_uPure_c20260430__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zJZZeDCnhDi" title="Stock price">1,275%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Risk-free rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_uPure_c20260430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLlZxzY5VN17" title="Stock price">3.61%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pip0_dp0_uPure_c20250430__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zSgr0M6wOjvj" title="Derivative liability measurement input">–</td><td style="width: 1%; text-align: left"> </td></tr> </table>

0.7000

1.3200

0.0323

0.7200

5.00

11.75

12.75

3.61

NOTE 10 – STOCKHOLDERS’ EQUITY Preferred Stock The Company has 1,000,000 authorized shares of preferred stock with a par value of $0.001 per share, of which one (1) share has been designated Series X Preferred Stock (the “Series X Preferred Stock”). In January 2026, the Company issued one (1) share of the Series X Preferred Stock to Harpreet Sangha, its sole officer and director and holder of the majority voting power. While Mr. Sangha held the majority voting power of the Company prior to such issuance, the Board of Directors of the Company deemed it to be in the best interests of the Company and its shareholders to assure stability and continuity during the Company’s initial stages of development to issue the Series X Share to Mr. Sangha. Common Stock The Company has 500,000,000 authorized shares of common stock with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the three months ended July 31, 2025, the former CEO and Director of the Company, Oleg Bilinski, forgave $<span id="xdx_904_ecustom--RelatedPartyLoanForgiveness_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OlegBilinskiMember_zgAVsLdRgpme" title="Related-party loan forgiveness">137,000 of his related party loan which increased additional paid-in capital by $<span id="xdx_90D_ecustom--RelatedPartyLoanForgiveness_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OlegBilinskiMember__us-gaap--StatementClassOfStockAxis__us-gaap--AdditionalPaidInCapitalMember_zDeG4n7iHPub" title="Related-party loan forgiveness">137,000. During the year ended April 30, 2026, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250501__20260430__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfMiningRightsMember_zF2ASDHzIdTf" title="Stock issued for acquisition, shares">2,000,000 shares of common stock as a portion of the consideration paid for the acquisition of mining rights pursuant to the Properties Agreement described in Note 5. The Company measured the <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20260118__20260119__us-gaap--BusinessAcquisitionAxis__custom--AcquisitionOfMiningRightsMember_zA6VKeOo4hyi" title="Stock issued for acquisition, shares">2,000,000 shares at the closing market price of the Company’s common stock on January 19, 2026 (the date of the Properties Agreement) of $0.80 per share, in accordance ASC 805-50 (asset acquisitions), resulting in share consideration of $<span id="xdx_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20260118__20260119__us-gaap--AssetAcquisitionAxis__custom--AcquisitionOfMiningRightsMember_zsIzFnztPm5j" title="Acquisition consideration">1,600,000 that was capitalized as part of Mining Assets. See Note 5. During the year ended April 30, 2026, the Company has issued a total of 11,350,000 shares of common stock to various consultants for services rendered. The Company recognized the stock-based compensation for the shares issued based on closing share price on the respective grant dates totaling $13,316,280. During the year ended April 30, 2026, the Company has issued a total of 45,000 shares of common stock with associated debt agreement. As the shares were issued with debt, the Company recorded a total of $42,003 in interest expense based on the respective closing share price on the grant dates. At April 30, 2026 and 2025, there were 19,224,047 and 5,829,047 shares of common stock issued and outstanding, respectively.

1000000

0.001

500000000

0.001

137000 137000

2000000

0.80

1600000

11350000

13316280

45000

42003

19224047

5829047

NOTE 11 – AMENDED AND RESTATED ARTICLES OF INCORPORATION On January 13, 2026, the Company filed with the State of Wyoming an Articles of Amendment to its Articles of Incorporation in the form an Amended and Restated Articles of Incorporation (the “Amended and Restated Articles”). The following provisions were included in the Amended and Restated Articles: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%">1.</td> <td style="width: 97%; text-align: justify">Capital Stock. 500,000,000 shares of $.001 par value common stock are now authorized; 1,000,000 shares of $.001 par value preferred stock are now authorized. Notwithstanding the designation of the class of Series X Preferred Stock designated in the Amended and Restated Articles, the designations, preferences, limitations, restrictions, and relative rights of any additional classes of preferred stock, and variations in the relative rights and preferences as between different series, shall be established by the Company’s Board of Directors.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>2.</td> <td style="text-align: justify">Cumulative Voting. Cumulative voting for the election of directors shall not be permitted.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>3.</td> <td style="text-align: justify">Preemptive Rights. No holder of any stock of the Company shall be entitled, as a matter of right, to purchase, subscribe for or otherwise acquire any new or additional shares of stock of the Company of any class, or any options or warrants to purchase, subscribe for or otherwise acquire any such new or additional shares, or any shares, bonds, notes, debentures or other securities convertible into or carrying options or warrants to purchase, subscribe for or otherwise acquire any such new or additional shares unless specifically authorized by the Board of Directors of the Company.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>4.</td> <td style="text-align: justify">Shareholder Voting on Corporate Actions. Notwithstanding the requirements of Wyoming law, the affirmative vote or concurrence of the holders of a majority of the outstanding shares of the Company entitled to vote thereon are required to make effective all transactions that require shareholder approval under applicable law.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td>5.</td> <td style="text-align: justify">Indemnification of Directors, Officers, Employees, Fiduciaries and Agents.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">A.</td> <td style="width: 91%"> Liability for Monetary Damages. The liability of the directors of the Company for monetary damages shall be eliminated to the fullest extent permissible under Wyoming law provided, however, that (1) the liability of directors is not limited or eliminated (a) for acts or omissions that involve intentional misconduct or a knowing and culpable violation of law, (b) for acts or omissions that a director believes to be contrary to the best interests of the corporation or its shareholders or that involve the absence of good faith on the part of the director, (c) for any transaction from which a director derived an improper personal benefit, (d) for acts or omissions that show a reckless disregard for the director’s duty to the corporation or its shareholders in circumstances in which the director was aware, or should have been aware, in the ordinary course of performing a director’s duties, of a risk of serious injury to the corporation or its shareholders, (e) for acts or omissions that constitute an unexcused pattern of inattention that amounts to an abdication of the director’s duty to the corporation or its shareholders, (2) the liability of directors is not limited or eliminated for any act or omission occurring prior to the date when these Articles of Incorporation becomes effective, or (f) any of the acts set forth in Section 17-16-202 of the Wyoming Business Corporations Act and (3) the liability of officers is not limited or eliminated for any act or omission as an officer, notwithstanding that the officer is also a director or that his or her actions, if negligent or improper, have been ratified by the directors. The Company shall indemnify, to the fullest extent permitted by applicable law, any person, and the estate and personal representative of any such person, against all liability and expense (including attorneys’ fees) incurred by reason of the fact that he is or was a director or officer of the Company or, while serving at the request of the Company as a director, officer, partner, trustee, employee, fiduciary, or agent of, or in any similar managerial or fiduciary position of, another domestic or foreign corporation or other individual or entity or of an employee benefit plan. The Company also shall indemnify any person who is serving or has served the Corporation as director, officer, employee, fiduciary, or agent, and that person’s estate and personal representative, to the extent and in the manner provided in any bylaw, resolution of the shareholders or directors, contract, or otherwise, so long as such provision is legally permissible.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">B.</td> <td style="text-align: justify; width: 91%">Expenses. The Company shall advance expenses in advance of the final disposition of the case to or for the benefit of a director, officer, employee, fiduciary, or agent, who is party to a proceeding such as described in the preceding paragraph A to the maximum extent permitted by applicable law.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>C.</td> <td style="text-align: justify">Repeal or Modification. Any repeal or modification of the foregoing paragraph by the shareholders of the Company shall not adversely affect any right or protection of a director or officer of the Company or other person entitled to indemnification existing at the time of such repeal or modification.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%">6.</td> <td style="text-align: justify; width: 97%">Limitations of Liability.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">A.</td> <td style="width: 91%; text-align: justify">Limitation of Liability. Notwithstanding Wyoming law, specifically Section 17-16-202 of the Wyoming Business Corporations Act, or the provisions of these Articles of Incorporation, a director of the Company shall not be personally liable to the Company or its shareholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for any breach of the director’s duty of loyalty to the Company or to its shareholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, or (iii) for any transaction from which the director derived an improper personal benefit. If the Wyoming Business Corporations Act is amended after this Article is adopted to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of a director of the Company shall be eliminated or limited to the fullest extent permitted by the Wyoming Business Corporations Act, as so amended.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">B.</td> <td style="width: 91%; text-align: justify">Repeal or Modification. Any repeal or modification of the foregoing paragraph by the shareholders of the Company shall not adversely affect any right or protection of a director of the Company existing at the time of such repeal or modification.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%">7.</td> <td style="width: 97%; text-align: justify">Designation of Series X Preferred Stock. One (1) share of the Company’s authorized shares of Preferred Stock, $0.001 par value per share, is hereby designated as “Series X Preferred Stock” and having the characteristics set forth below.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">A.</td> <td style="width: 91%; text-align: justify">Fractional Shares. The Series X Preferred Stock may not be issued in fractional shares.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>B.</td> <td style="text-align: justify">Voting. The share of Series X Preferred Stock shall have rights in all matters requiring stockholder approval to a number of votes equal to two (2) times the sum of:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 12%"> </td> <td style="width: 3%">(1)</td> <td style="width: 85%; text-align: justify">The total number of shares of Common Stock which are issued and outstanding at the time of any election or vote by the stockholders; plus</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>(2)</td> <td style="text-align: justify">The number of votes allocated to shares of Preferred Stock issued and outstanding of any other class that shall have voting rights.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">C.</td> <td style="width: 91%; text-align: justify">Conversion. The Series X Preferred Stock shall possess no rights of conversion.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>D.</td> <td style="text-align: justify">Liquidation Rights. The Series X Preferred Stock shall possess no liquidation rights.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>E.</td> <td style="text-align: justify">Dividends. The Series X Preferred Stock shall possess no dividend rights.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>F.</td> <td style="text-align: justify">Protection Provisions. The Company shall not, without first obtaining the consent of the holder of the share of Series X Preferred Stock, alter or change the rights, preferences or privileges of the Series X Preferred Stock so as to affect adversely the holder of the share of Series X Preferred Stock.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">G.</td> <td style="text-align: justify; width: 91%">Waiver. Any of the rights, powers or preferences of the Series X Preferred Stock may be waived by the affirmative consent of the holder of the share of Series X Preferred Stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>H.</td> <td style="text-align: justify">No Other Rights or Privileges. Except as specifically set forth herein, the holder of the share of Series X Preferred Stock shall have no other rights, privileges or preferences with respect to the Series X Preferred Stock.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%">8.</td> <td style="width: 97%; text-align: justify">Conflicting Interest Transactions. No contract or other transaction between the Company and one (1) or more of its directors or any other corporation, firm, association, or entity in which one (1) or more of its directors are directors or officers or are financially interested shall be either void or voided solely because of such relationship or interest, or solely because such directors are present at the meeting of the board of directors or a committee thereof which authorizes, approves, or ratifies such contract or transaction, or solely because their votes are counted for such purpose if:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 3%">A.</td> <td style="width: 91%; text-align: justify">The fact of such a relationship or interest is disclosed or known to the Board of Directors or committee that authorizes, approves or ratifies the contract or transaction by a vote or consent sufficient for the purpose without counting the votes or consents of such interested directors;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>B.</td> <td style="text-align: justify">The fact of such relationship or interest is disclosed or known to the shareholders entitled to vote and they authorize, approve, or ratify such contract or transaction by vote or written consent; or</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>C.</td> <td style="text-align: justify">The contract or transaction is fair and reasonable to the Company. Common or interested directors may be counted in determining the presence of a quorum, as herein previously defined, at a meeting of the Board of Directors or a committee thereof that authorizes, approves, or ratifies such contract or transaction.</td></tr> </table>

500000000

1000000

0.001

NOTE 12 – COMMITMENTS AND CONTINGENCIES During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with Financial Accounting Standards Board (“FASB”) ASC 450-20-50, “Contingencies”. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of April 30, 2026, the Company is not aware of any contingent liabilities that should be reflected in the consolidated financial statements.

NOTE 13 – CHANGES IN CONTROL December 24, 2025. Effective December 24, 2025, there occurred a change in control of the Company. On such date, Harpreet Sangha acquired 4,500,000 shares of the Company’s common stock from the Company’s former control person, Wang Gang, and was appointed the Sole Officer and Director of the Company. June 4, 2025. Effective June 4, 2025, there occurred a change in control of the Company. On such date, Wang Gang acquired 4,500,000 shares of the Company’s common stock from the Company’s former control person, Oleg Bilinski, and was appointed the Sole Officer and Director of the Company.

NOTE 14 – DISCONTINUED OPERATIONS As part of the change in control effective on December 24, 2025, the prior operation pertaining to the Poultry Farming Consultancy and the Subscription Plan for API services have been discontinued. These operations were considered to no longer be congruent with the Company’s new management team nor with the operations going forward. The cessation of these revenues and the disposal of the associated assets represents a strategic shift that has certain effects on the Company’s operations and financial results. Accordingly, the results of those operations have been classified as discontinued operations in the accompanying consolidated statements of operations for the periods presented, in accordance with ASC 205-20. Assets and liabilities of discontinued operations as of April 30, 2026 and 2025, are as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zhcarSIsCzuj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DISCONTINUED OPERATIONS (Details - schedule of assets and liabilites)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of discontinued operations</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20260430_zxt7hLfbIXq7" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20250430_zpocjZsh6dej" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_d0_zjk7f91bpSJ5" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Prepaid expense</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">25,975</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_iI_d0_zUElvahZon5c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Total Current Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,975</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent_iI_d0_zoPklPB1HQ42" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Intangible assets, net (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">118,322</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_d0_zFuTob4xG4Ti" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">144,297</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_iI_d0_z65Id1sk69Oj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDeferredRevenue_iI_d0_zqSLoiXzFxPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Deferred revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_iI_zWdSrfcP74Qb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(a)</td><td style="text-align: justify">– Intangible assets were made up of the following at each balance sheet date:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630_zqSIWXOphFXk" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250630_zkqjmfFLENH6" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Estimated Useful Life (years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--APIMember_ztBOpY0ax9Wb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">API</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">5</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">121,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">121,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--WebsiteMember_zBxR8Ivx9P8h" style="vertical-align: bottom; background-color: White"> <td>Website</td><td> </td> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--SoftwareMember_zGaJHf75Vdqa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Software</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">5</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsGross_iI_zV7Dtlw8hS2" style="vertical-align: bottom; background-color: White"> <td>Subtotal</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iNI_di_hus-gaap--DisposalGroupClassificationAxis__custom--AccumulatedAmortizationMember_z6gMB7mCiaW7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Accumulated amortization</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,755</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,178</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iNI_di0_hus-gaap--DisposalGroupClassificationAxis__custom--ImpairmentMember_zFJrYw62CR96" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,745</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_d0_hus-gaap--DisposalGroupClassificationAxis__custom--NetBookValueMember_zuBnjQ56pWn9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">118,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended April 30, 2026 and 2025, we recognized $14,577 and $15,950 in amortization expense, respectively. During the year ended April 30, 2026, the Company recognized $103,745 in impairment expense. Results of discontinued operations for the years ended April 30, 2026 and 2025 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_z9a0CeYCpMlf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zohrCd4zy4al" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--RevenuesAbstract_iB_zvG9q4D5rLpj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__srt--ProductOrServiceAxis__custom--ConsultingServicesMember_zeayf6PeIBh6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify; padding-left: 9pt">Consulting services</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">23,726</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__srt--ProductOrServiceAxis__custom--APIRequestsMember_zqO660sUcTOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt; padding-left: 9pt">API Requests</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">26,179</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zF5i6IeD8WMf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total Revenues</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">49,905</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zqCDUimg7mBi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Operating Expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zoAyl6lI56Fc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify; padding-left: 9pt">General and administrative</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,577</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">54,626</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-left: 9pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherExpensesAbstract_iB_z9HyWOHCdsI1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Other Expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GainLossOnDispositionOfAssets1_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zg6OrZ89db4c" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify; padding-left: 9pt">Loss on write-off of assets</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(129,720</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-left: 9pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zSGEPdasxCcj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: justify">Income (Loss) from discontinued operations</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(144,297</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(4,721</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> </table> Cash flow activity of discontinued operations for the years ended April 30, 2026 and 2025 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_zLKb4qKOTUQc" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zdG8jdSSN9E7" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cash Flows From Discontinued Operating Activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLoss_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcijytbabScj" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(144,297</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(4,721</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--AmortizationOfIntangibleAssetsDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_z1YihEn9yYVb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Amortization – intangible asset (intellectual property)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ImpairmentOfIntangibleAssetsFinitelivedDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zXumtjfRfDAa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Impairment of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,745</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">(Increase) decrease in</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseInPrepaidExpenseDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zowf3XVCvKh5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Prepaid expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,975</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,475</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Increase (decrease) in</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncreaseDecreaseInDeferredRevenueDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zo1QvPw0Kn64" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Deferred Income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,272</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zMR6UwH5m6h2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net cash used in operating activities of discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,974</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Cash Flows From Discontinued Investing Activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FiniteLivedIntangibleAssetsPeriodIncreaseDecreaseDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zUCYml6JwXSg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(55,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_z0csCnw7s2Eh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net cash used in investing activities of discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(55,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zhcarSIsCzuj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DISCONTINUED OPERATIONS (Details - schedule of assets and liabilites)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of discontinued operations</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20260430_zxt7hLfbIXq7" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20250430_zpocjZsh6dej" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_d0_zjk7f91bpSJ5" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Prepaid expense</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">25,975</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_iI_d0_zUElvahZon5c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Total Current Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,975</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent_iI_d0_zoPklPB1HQ42" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Intangible assets, net (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">118,322</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_d0_zFuTob4xG4Ti" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">144,297</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_iI_d0_z65Id1sk69Oj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDeferredRevenue_iI_d0_zqSLoiXzFxPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Deferred revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_iI_zWdSrfcP74Qb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">(a)</td><td style="text-align: justify">– Intangible assets were made up of the following at each balance sheet date:</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630_zqSIWXOphFXk" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20250630_zkqjmfFLENH6" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Estimated Useful Life (years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--APIMember_ztBOpY0ax9Wb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">API</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">5</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">121,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">121,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--WebsiteMember_zBxR8Ivx9P8h" style="vertical-align: bottom; background-color: White"> <td>Website</td><td> </td> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_hus-gaap--DisposalGroupClassificationAxis__custom--SoftwareMember_zGaJHf75Vdqa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Software</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">5</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsGross_iI_zV7Dtlw8hS2" style="vertical-align: bottom; background-color: White"> <td>Subtotal</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iNI_di_hus-gaap--DisposalGroupClassificationAxis__custom--AccumulatedAmortizationMember_z6gMB7mCiaW7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Accumulated amortization</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,755</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,178</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iNI_di0_hus-gaap--DisposalGroupClassificationAxis__custom--ImpairmentMember_zFJrYw62CR96" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,745</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssets_iI_d0_hus-gaap--DisposalGroupClassificationAxis__custom--NetBookValueMember_zuBnjQ56pWn9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">118,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended April 30, 2026 and 2025, we recognized $14,577 and $15,950 in amortization expense, respectively. During the year ended April 30, 2026, the Company recognized $103,745 in impairment expense. Results of discontinued operations for the years ended April 30, 2026 and 2025 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_z9a0CeYCpMlf" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zohrCd4zy4al" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--RevenuesAbstract_iB_zvG9q4D5rLpj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__srt--ProductOrServiceAxis__custom--ConsultingServicesMember_zeayf6PeIBh6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify; padding-left: 9pt">Consulting services</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">23,726</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__srt--ProductOrServiceAxis__custom--APIRequestsMember_zqO660sUcTOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt; padding-left: 9pt">API Requests</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">26,179</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zF5i6IeD8WMf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total Revenues</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">49,905</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingExpensesAbstract_iB_zqCDUimg7mBi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Operating Expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zoAyl6lI56Fc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify; padding-left: 9pt">General and administrative</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,577</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">54,626</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-left: 9pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherExpensesAbstract_iB_z9HyWOHCdsI1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Other Expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GainLossOnDispositionOfAssets1_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zg6OrZ89db4c" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify; padding-left: 9pt">Loss on write-off of assets</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(129,720</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-left: 9pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zSGEPdasxCcj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: justify">Income (Loss) from discontinued operations</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(144,297</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(4,721</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> </table> Cash flow activity of discontinued operations for the years ended April 30, 2026 and 2025 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_zLKb4qKOTUQc" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zdG8jdSSN9E7" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cash Flows From Discontinued Operating Activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLoss_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcijytbabScj" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(144,297</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(4,721</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--AmortizationOfIntangibleAssetsDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_z1YihEn9yYVb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Amortization – intangible asset (intellectual property)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ImpairmentOfIntangibleAssetsFinitelivedDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zXumtjfRfDAa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Impairment of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,745</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">(Increase) decrease in</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseInPrepaidExpenseDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zowf3XVCvKh5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-left: 10pt">Prepaid expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,975</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,475</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Increase (decrease) in</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncreaseDecreaseInDeferredRevenueDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zo1QvPw0Kn64" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Deferred Income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,272</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zMR6UwH5m6h2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net cash used in operating activities of discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,974</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Cash Flows From Discontinued Investing Activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FiniteLivedIntangibleAssetsPeriodIncreaseDecreaseDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zUCYml6JwXSg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(55,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_d0_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_z0csCnw7s2Eh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net cash used in investing activities of discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(55,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

25975

118322

144297

5272

P5Y

121100

P3Y

9400

P5Y

9000

139500 139500

35755

21178

103745

-0

118322

23726

26179

49905

14577

54626

-129720

-144297

-4721

-144297

-4721

14577 15950 103745 0 25975 -18475 0 5272

-1974

0 -55000

-55000

NOTE 15 – INCOME TAXES The Company’s tax expense differs from the “expected” tax expense for the period (computed by applying the blended corporate rate and state tax rates of 21.00% to loss before taxes), are approximately as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_ziGPr1jvLDei" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Tax expense)"> <tr style="vertical-align: bottom"> <td>Schedule of tax expense</td><td> </td> <td colspan="2" id="xdx_498_20250501__20260430_zGml0QXR9zQb" style="text-align: center"> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20240501__20250430_zVA3RVoJLJP8" style="text-align: center"> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> <td style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maCFTEBztKt_zaPrPOPvuWIh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(3,091,000</td><td style="width: 1%; text-align: left">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 11%">21.00%</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(11,000</td><td style="width: 1%; text-align: left">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 11%">21.05%</td> <td style="width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_d0_maCFTEBztKt_zDqDh2hKyR46" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">0.00%</td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">0.00%</td> <td> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_d0_maCFTEBztKt_z2YVlmRSEh4b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Non-deductible </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">22,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-0.15%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.00%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_iT_maITEBzx9F_mtCFTEBztKt_ztCToQ9R0Jxa" style="vertical-align: bottom; background-color: White"> <td>Subtotal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,069,000</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right">20.85%</td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(11,000</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right">21.05%</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzx9F_z3lChfY502we" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,069,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-20.85%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-21.05%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_d0_mtITEBzx9F_z3haGfXqfKRb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00%</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00%</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--ProfitLoss_zZ8XJo92uPaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Net Loss before provision for taxes from Statement of Operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(14,717,597</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(52,254</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at April 30, 2026 and 2025, respectively, are approximately as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQjp7oxblj1j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets and liabilities</td><td> </td> <td colspan="2" id="xdx_498_20260430_zcri4ka7KLoc" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250430_zcYBwQ8V0JT7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_d0_maDTAGzyfd_zcUPPIpxybOc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Share-based payments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,796,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredTaxAssetsTaxDeferredExpenseCompensationAndAmortizationCost_iI_d0_maDTAGzyfd_zrWSZ7fxsqCa" style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses_iI_d0_maDTAGzyfd_z4JaO2A74YP" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Impairment expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzyfd_zNTJ4lOGvs2a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">273,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzyfd_maDTANz4zH_zLfpkgTunlK4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,094,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz4zH_z93B6qQd3lVl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,094,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANz4zH_z0VPQp4Anpcb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset recorded</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred tax assets and liabilities are computed by applying the federal and state income tax rates in effect to the gross amounts of temporary differences and other tax attributes, such as net operating loss carryforwards. In assessing if the deferred tax assets will be realized, the Company considers whether it is more likely than not that some or all of these deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which these deductible temporary differences reverse. The Company, after considering all available evidence, fully reserved its deferred tax assets since it is more likely than not that such benefits may be realized in future periods. The Company has not yet established that it can generate taxable income. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company’s deferred tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly. During the year ended April 30, 2026, the valuation allowance increased by approximately $3,058,000. The total valuation allowance results from the Company’s estimate of its uncertainty in being unable to recover its net deferred tax assets. At April 30, 2026, the Company has federal and state net operating loss carryforwards, which are available to offset future taxable income, of approximately $3,069,000. The Company is in the process of analyzing their NOL and has not determined if the Company has had any change of control issues that could limit the future use of these NOL’s. NOL carryforwards that were generated after 2017 may only be used to offset 80% of taxable income and are carried forward indefinitely. NOL’s generated prior to April 30, 2017, expire through 2037. The Company files corporate income tax returns in the United States and State of Wyoming jurisdictions. Due to the Company’s net operating loss posture, all tax years are open and subject to income tax examination by tax authorities. The Company’s policy is to recognize interest expense and penalties related to income tax matters as tax expense. At April 30, 2026 and 2025, respectively, there are no unrecognized tax benefits, and there were no significant accruals for interest related to unrecognized tax benefits or tax penalties.

0.2100

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_ziGPr1jvLDei" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Tax expense)"> <tr style="vertical-align: bottom"> <td>Schedule of tax expense</td><td> </td> <td colspan="2" id="xdx_498_20250501__20260430_zGml0QXR9zQb" style="text-align: center"> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20240501__20250430_zVA3RVoJLJP8" style="text-align: center"> </td><td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> <td style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maCFTEBztKt_zaPrPOPvuWIh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(3,091,000</td><td style="width: 1%; text-align: left">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 11%">21.00%</td> <td style="width: 1%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(11,000</td><td style="width: 1%; text-align: left">)</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 11%">21.05%</td> <td style="width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_d0_maCFTEBztKt_zDqDh2hKyR46" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">0.00%</td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">0.00%</td> <td> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_d0_maCFTEBztKt_z2YVlmRSEh4b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Non-deductible </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">22,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-0.15%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.00%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_iT_maITEBzx9F_mtCFTEBztKt_ztCToQ9R0Jxa" style="vertical-align: bottom; background-color: White"> <td>Subtotal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,069,000</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right">20.85%</td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(11,000</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right">21.05%</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzx9F_z3lChfY502we" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,069,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-20.85%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-21.05%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_d0_mtITEBzx9F_z3haGfXqfKRb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00%</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00%</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--ProfitLoss_zZ8XJo92uPaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Net Loss before provision for taxes from Statement of Operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(14,717,597</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(52,254</td><td style="text-align: left">)</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>

-3091000

0.2100

-11000

0.2105

0.0000

22000

-0.0015

0.0000

-3069000

0.2085

-11000

0.2105

3069000

-0.2085

11000

-0.2105

0.0000

-14717597

-52254

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQjp7oxblj1j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets and liabilities</td><td> </td> <td colspan="2" id="xdx_498_20260430_zcri4ka7KLoc" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250430_zcYBwQ8V0JT7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_d0_maDTAGzyfd_zcUPPIpxybOc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Share-based payments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,796,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredTaxAssetsTaxDeferredExpenseCompensationAndAmortizationCost_iI_d0_maDTAGzyfd_zrWSZ7fxsqCa" style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses_iI_d0_maDTAGzyfd_z4JaO2A74YP" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Impairment expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzyfd_zNTJ4lOGvs2a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">273,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzyfd_maDTANz4zH_zLfpkgTunlK4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,094,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANz4zH_z93B6qQd3lVl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,094,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANz4zH_z0VPQp4Anpcb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset recorded</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred tax assets and liabilities are computed by applying the federal and state income tax rates in effect to the gross amounts of temporary differences and other tax attributes, such as net operating loss carryforwards. In assessing if the deferred tax assets will be realized, the Company considers whether it is more likely than not that some or all of these deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which these deductible temporary differences reverse. The Company, after considering all available evidence, fully reserved its deferred tax assets since it is more likely than not that such benefits may be realized in future periods. The Company has not yet established that it can generate taxable income. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company’s deferred tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly. During the year ended April 30, 2026, the valuation allowance increased by approximately $3,058,000. The total valuation allowance results from the Company’s estimate of its uncertainty in being unable to recover its net deferred tax assets. At April 30, 2026, the Company has federal and state net operating loss carryforwards, which are available to offset future taxable income, of approximately $3,069,000. The Company is in the process of analyzing their NOL and has not determined if the Company has had any change of control issues that could limit the future use of these NOL’s. NOL carryforwards that were generated after 2017 may only be used to offset 80% of taxable income and are carried forward indefinitely. NOL’s generated prior to April 30, 2017, expire through 2037. The Company files corporate income tax returns in the United States and State of Wyoming jurisdictions. Due to the Company’s net operating loss posture, all tax years are open and subject to income tax examination by tax authorities. The Company’s policy is to recognize interest expense and penalties related to income tax matters as tax expense. At April 30, 2026 and 2025, respectively, there are no unrecognized tax benefits, and there were no significant accruals for interest related to unrecognized tax benefits or tax penalties.

2796000

3000 0

22000

273000

25000

3094000

25000

3094000

25000

3058000

3069000

NOTE 16 – EQUITY PURCHASE AGREEMENT On February 25, 2026, we entered into an Equity Purchase Agreement (the “Purchase Agreement”) with Monroe Street Capital Partners, LP, a Delaware limited partnership (“Monroe Street”), under which Monroe Street is committed to purchase up to $<span id="xdx_90B_eus-gaap--LongTermPurchaseCommitmentAmount_pn6n6_c20260224__20260225__us-gaap--TransactionTypeAxis__custom--PurchaseAgreementMember__srt--CounterpartyNameAxis__custom--MonroeStreetMember__srt--CounterpartyNameAxis__custom--MonroeStreetMember_zQNzP3j3FVa8" title="Maximum committed to purchase amount">30 million of the Company’s Common Stock. Pursuant to the Purchase Agreement, the Company has the right, in its sole discretion, subject to the conditions and limitations contained therein, to direct Monroe Street, by delivery of a put notice (a “Put Notice”) to Monroe Street specifying the number of shares of Common Stock (the “Put Shares”) to be purchased by Monroe Street. Each put (a “Put”) is subject to a minimum of $<span id="xdx_901_ecustom--MinimumAmountOfCommonStockSharesSubjectToBePurchased_iI_pp0p0_c20260225__us-gaap--TransactionTypeAxis__custom--PurchaseAgreementMember__srt--CounterpartyNameAxis__custom--MonroeStreetMember_zMGoQkMx9NHc" title="Minimum amount to purchase">25,000 and a maximum of the lesser of $<span id="xdx_90D_ecustom--MaximumAmountOfCommonStockSharesSubjectToBePurchased_iI_pp0p0_c20260225__us-gaap--TransactionTypeAxis__custom--PurchaseAgreementMember__srt--CounterpartyNameAxis__custom--MonroeStreetMember_ze5sHU6QKaNg" title="Maximum amount to purchase">500,000 or 200% of the Average Daily Trading Value during the seven Trading Days immediately preceding the relevant put date. The Purchase Price per share for each Put is the lesser of (a) 80% of the lowest traded price of the Company’s Common Stock on its Principal Market on the Trading Day immediately preceding the respective Put Date or (b) 80% of the lowest traded price of the Company’s Common Stock on its Principal Market on any Trading Day during the Valuation Period, with payment of the Investment Amount (Purchase Price minus Clearing Costs) due on specified weekly Payment Dates. Following the Company’s delivery of a Put Notice to Monroe Street, the Company generally may not deliver a subsequent Put Notice during the period beginning on the date of the prior Put Notice and continuing through the date that is five (5) Trading Days following the Clearing Date associated with the prior Put Notice (the “Cooldown Period”). The Cooldown Period will not apply, however, if (i) the Put Shares subject to the immediately prior Put Notice have been delivered to Monroe Street and (ii) the trading volume of the Common Stock during regular trading hours on any Trading Day during the Cooldown Period exceeds 300% of the total Put Shares included in the immediately prior Put Notice. <div><p class="xdx_phnt_RGlzY2xvc3VyZSAtIEVRVUlUWSBQVVJDSEFTRSBBR1JFRU1FTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_98A_eus-gaap--KeyProvisionsOfOperatingOrPartnershipAgreementDescription_c20260224__20260225_zNLfrwMn6obf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the 15,000 Initial Commitment Shares issued to Monroe Street at signing, the Purchase Agreement provides that, each time the aggregate gross proceeds received by us under the Purchase Agreement increase by $2,500,000 (each a “Trigger Event”), the Company will issue Monroe Street an additional number of shares of Common Stock equal to 15,000 divided by the lowest VWAP of the Common Stock during the five Trading Days immediately preceding the relevant Trigger Event (collectively, the “Fulfillment Commitment Shares”). If the full $30,000,000 Maximum Commitment Amount is drawn, twelve (12) Trigger Events will occur, resulting in the issuance of up to 360,000 Fulfillment Commitment Shares in the aggregate.</div> In addition to the conditions described above, the Purchase Agreement provides that the Company may not deliver a Put Notice, and Monroe Street is not obligated to purchase Put Shares, unless: (i) the Company’s Common Stock is “DWAC Eligible” and not subject to a “DTC chill”; (ii) the lowest traded price of the Company’s Common Stock during the ten (10) Trading Days immediately preceding the respective Put Date exceeds $0.0005 per share; (iii) the Company has reserved a sufficient number of authorized but unissued shares of Common Stock for its obligations under the Purchase Agreement; (iv) the Company is current in its SEC reporting obligations; (v) the issuance of the Put Shares would not violate the shareholder-approval requirements of its principal trading market; and (vi) the Company has delivered an executive officer’s closing certificate confirming the foregoing. During the eighteen (18) months following the date of the Purchase Agreement (or, if longer, while the Purchase Agreement remains in effect), the Company may not, without the prior written consent of Monroe Street, enter into any other “equity line of credit” financing. So long as the Purchase Agreement remains in effect, the Company may not, without the prior written consent of Monroe Street, enter into any “variable rate transaction” (generally, any transaction in which we issue securities convertible at, or exercisable at, a price that varies with, or that may be reset by reference to, the trading price of the Common Stock after issuance). If we fail to cause our transfer agent to deliver the Put Shares to Monroe Street on a timely basis and Monroe Street is required to purchase shares of Common Stock in the open market (or its broker otherwise purchases shares) to cover a related sale of shares that Monroe Street anticipated receiving under the Purchase Agreement (a “Buy-In”), we are required to pay Monroe Street in cash, within one business day, the excess of (a) Monroe Street’s total purchase price for the cover shares (including brokerage commissions) over (b) the aggregate sale price of the related Put Shares that Monroe Street had committed to sell, in addition to any other remedies available to Monroe Street. At the signing of the Purchases Agreement, the Company paid $<span id="xdx_905_eus-gaap--LegalFees_c20260224__20260225__us-gaap--TransactionTypeAxis__custom--PurchaseAgreementMember__srt--CounterpartyNameAxis__custom--MonroeStreetMember_zdipbpJ30oY9" title="Legal counsel reimbursement">8,000 to Monroe Street’s legal counsel as reimbursement for Monroe Street’s expenses incurred in connection with the preparation of the Purchase Agreement, and the Company is responsible for all transfer agent fees, stamp taxes and other taxes and duties levied in connection with the delivery of Put Shares and Commitment Shares to Monroe Street. The Purchase Agreement is governed by, and construed in accordance with, the laws of the State of Delaware. The Purchase Agreement requires the parties to submit all claims arising under the Purchase Agreement (and certain related agreements) to binding arbitration in New Castle County, Delaware. The parties have consented to the exclusive jurisdiction of the state and federal courts located in New Castle County, Delaware for any litigation that may be brought outside the arbitration process, and have waived trial by jury.

30000000

25000 500000

In addition to the 15,000 Initial Commitment Shares issued to Monroe Street at signing, the Purchase Agreement provides that, each time the aggregate gross proceeds received by us under the Purchase Agreement increase by $2,500,000 (each a “Trigger Event”), the Company will issue Monroe Street an additional number of shares of Common Stock equal to 15,000 divided by the lowest VWAP of the Common Stock during the five Trading Days immediately preceding the relevant Trigger Event (collectively, the “Fulfillment Commitment Shares”). If the full $30,000,000 Maximum Commitment Amount is drawn, twelve (12) Trigger Events will occur, resulting in the issuance of up to 360,000 Fulfillment Commitment Shares in the aggregate.

8000

NOTE 17 – SUBSEQUENT EVENTS In accordance with ASC 855, “Subsequent Events”, the Company has analyzed its operations subsequent to April 30, 2026, and has determined that the following material subsequent events are required to be disclosed in these financial statements: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">On May 2, 2026, pursuant to the agreement entered into with Orbit on April 14, 2026, the Company issued an additional $75,000 toward the $1 million investment obligation, thereby satisfying the initial $100,000 investment tranche into Orbit. </td></tr><tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">On July 16, 2026, the Company entered into an agreement to terminate the agreement entered into with Orbit on April 14, 2026. Pursuant to this Settlement Agreement and General Release, the Company and Orbit mutually agreed to terminate the SAFE Agreement and compromise, resolve, and settle, finally and forever, any claims and causes of action that were or could have been asserted against one another in connection with the SAFE Agreement. Upon execution of this Settlement Agreement and General Release, Orbit agreed to submit a one-time lump sum payment in the amount of $125,000.00 (the "Settlement Payment"). The Settlement Payment shall be inclusive of all claims for attorneys’ fees, expenses, and/or other costs of any kind or nature. In full satisfaction of this agreement, Orbit, paid, and the Company received the full Settlement Payment on July 16, 2026.</td></tr> </table>

– Supplemental disclosures are inclusive of activity for both continuing and discontinued operations.