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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Oct. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Prepaid Expense

 

 

October 31,

 

 

April 30,

 

 

 

2022

 

 

2022

 

Security Deposit

 

$2,000

 

 

$2,000

 

Prepayment for shares issued to consultants

 

 

361,633

 

 

 

443,633

 

Total

 

$363,633

 

 

$445,633

 

Schedule of property, plant and equipment

Furniture and Equipment

5 years

Schedule of Basic and Diluted Loss per Share

 

 

October 31,

 

 

October 31,

 

 

 

2022

 

 

2021

 

 

 

(Shares)

 

 

(Shares)

 

Series A Preferred Shares

 

 

1,000,000

 

 

 

1,000,000

 

Convertible Notes

 

 

413,000

 

 

 

448,000

 

Warrants

 

 

168,000

 

 

 

448,000

 

Common Stock Payable

 

 

-

 

 

 

3,817,500

 

 

 

 

1,581,000

 

 

 

5,713,500

 

Schedule of net loss per share for each of class

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

October 31,

 

 

 October 31,

 

 

 

2022

 

 

2021

 

 

2022

 

 

2021

 

Net loss per share, basic diluted

 

$(0.04)

 

$(0.16)

 

$(0.06)

 

$(1.23)

Net loss per common shares outstanding:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

$(12.23)

 

$(27.03)

 

$(15.51)

 

$(193.20)

Ordinary Common stock

 

$(0.04)

 

$(0.16)

 

$(0.06)

 

$(1.24)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Founders Class A Common stock

 

 

115,000

 

 

 

115,000

 

 

 

115,000

 

 

 

115,000

 

Ordinary Common stock

 

 

32,636,927

 

 

 

18,924,685

 

 

 

32,173,897

 

 

 

17,879,887

 

Total weighted average shares outstanding

 

 

32,751,927

 

 

 

19,039,685

 

 

 

32,288,897

 

 

 

17,994,887

 

Schedule of share-based compensation

 

 

Six months ended

 

 

 

October 31,

 

 

 

2022

 

 

2021

 

Common stock award to consultants

 

$663,010

 

 

$6,122,463

 

Common stock award to management and executives - related parties

 

 

557,963

 

 

 

15,520,312

 

 

 

$1,220,973

 

 

$21,642,775