Income Taxes (Tables)

6 Months Ended

Oct. 31, 2024

Income Tax Disclosure [Abstract]

Summary of Significant Portions of Deferred Tax Assets and Liabilities

The tax effects of temporary differences and carry-forwards that give rise to significant portions of the deferred tax assets and liabilities are presented below:

	October 31,			April 30,
	2024			2024
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	10,413,290		$	11,378,409
Start-up costs		993,377			833,918
Stock option and warrant payments		715,020			694,206
Accumulated depreciation		1,102,896			(3,339	)
Research and development credits		816,075			255,600
Research and development warrants		21,488			21,488
Total deferred tax assets, net		14,062,146			13,180,282
Valuation Allowance		(14,062,146	)		(13,180,282	)
Net Deferred Tax Assets	$	—		$	—