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INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2022
INCOME TAXES  
Schedule of Income Tax Benefit for Federal Income Tax Purposes

 

 

For the Year Ended April 30,

 

 

 

2022

 

 

2021

 

Income tax benefit at U.S. Federal Income Tax rate

 

$(284,000 )

 

$(39,000 )

State income taxes, net of federal benefit

 

 

(78,000 )

 

 

(11,000 )

Change in valuation allowance

 

 

362,000

 

 

 

50,000

 

 

 

 

 

 

 

 

 

 

Net Income tax benefit

 

$-

 

 

$-

 

Schedule of Deferred Tax Assets and Liabilities

 

 

April 30,

 

 

 

2022

 

 

2021

 

Deferred tax assets:

 

 

 

 

 

 

Net operating loss carry forward

 

$5,549,000

 

 

$5,187,000

 

 

 

 

 

 

 

 

 

 

Total deferred tax assets

 

$5,549,000

 

 

$5,187,000

 

Less: deferred tax asset valuation allowance

 

 

(5,549,000 )

 

 

(5,187,000 )

Total Net deferred tax assets

 

$-

 

 

$-