INCOME TAXES (Tables)

12 Months Ended

Apr. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and liabilities

	April 30,
	2025			2024
Deferred tax assets:
Net operating loss carryforwards	$	15,026,112		$	14,437,888
Stock compensation		523,822			494,130
Research and development		216,831			160,452
Investment in SG Austria		439,953			469,139
Intangible asset (diabetes license)		559,672			596,800
Other - deferred tax asset		147,798			77,622
Total deferred tax assets		16,914,188			16,236,031
Deferred tax liabilities:
Fair value of derivative liability		–			(174,862	)
Fair value of convertible note receivable		(568,067	)		(324,958	)
Fair value of warrant asset		(228,906	)		(542,491	)
Fair value of investment in TNF		(754,512	)		–
Other - deferred tax liability		(140,985	)		–
Total deferred tax liabilities		(1,692,470	)		(1,042,311	)
Total deferred tax assets		15,221,718			15,193,720
Valuation allowance		(15,221,718	)		(15,193,720	)
Net deferred tax assets	$	–		$	–

Schedule of provision for income taxes

	Years Ended April 30,
	2025			2024
Federal benefit at statutory rate	$	6,437,771		$	70,090
State income taxes, net of Federal taxes		2,139,792			29,505
Fair value of warrant liability		(2,922,791	)		(997,551	)
Gain on related party investment		(5,986,526	)		–
Fair value of derivative liability		(611,083	)		–
Redemption of derivative liability		(174,862	)		–
Expiration of warrant asset – Series B		(79,743	)		–
State deferred tax adjustment		572,607			–
Legal settlement		131,226			–
Provision related to change in valuation allowance		27,998			(1,035,621	)
Fair value of warrant asset – Series B		385,005			–
Expired stock options		78,384			76,864
Net valuation allowance for state NOLs		(6,748	)		1,797,207
Other, net		8,970			59,506
	$	–		$	–