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Summary of Significant Accounting Policies (Tables)
6 Months Ended
Oct. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Summary of Inventories The following is a summary of the Company’s inventories at October 31, 2024 and April 30, 2024:

 

 

 

October 31,

 

 

April 30,

 

 

 

2024

 

 

2024

 

Raw materials

 

$

322,996

 

 

$

322,996

 

Sub-assemblies

 

 

371,164

 

 

 

347,436

 

Work in progress

 

 

21,741

 

 

 

21,741

 

Finished goods

 

 

22,581

 

 

 

22,581

 

Reserve for obsolescence

 

 

(85,575

)

 

 

(85,575

)

Total Inventory

 

$

652,907

 

 

$

629,179

 

Summary of Property and Equipment

The following is a summary of the Company’s property and equipment at October 31, 2024 and April 30, 2024:

 

 

 

October 31,

 

 

April 30,

 

 

 

2024

 

 

2024

 

Equipment

 

$

465,532

 

 

$

462,375

 

Furniture & fixtures

 

 

102,563

 

 

 

102,563

 

Leasehold improvements

 

 

32,812

 

 

 

32,812

 

Total

 

 

600,907

 

 

 

597,750

 

Less: Accumulated depreciation

 

 

(523,838

)

 

 

(499,759

)

Property and equipment, net

 

$

77,069

 

 

$

97,991