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INCOME TAXES (Details) - USD ($)
12 Months Ended
Apr. 30, 2022
Apr. 30, 2021
INCOME TAXES    
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 $ 0 $ 0