CAPITAL STOCK (Table)

6 Months Ended

Oct. 31, 2022

CAPITAL STOCK (Table)

Schedule of outstanding and exercisable warrants

Warrants Outstanding						Warrants Exercisable
		Weighted Average
Number		Remaining Contractual		Weighted Average		Number		Weighted Average
of Shares		life (in years)		Exercise Price		of Shares		Exercise Price
	168,000		1.86	$	1.25		168,000	$	1.25

Schedule of activity of warrants exercisable for shares of common stock

	Number of Shares			Weighted- Average Exercise Price
Balances as of April 30, 2021		-		$	-
Granted		448,000			1.25
Redeemed		-			-
Exercised		-			-
Forfeited		-			-
Balances as of April 30, 2022		448,000		$	1.25
Granted		-			-
Redeemed		-			-
Exercised		(280,000	)		0.15
Forfeited		-			-
Balances as of October 31, 2022		168,000		$	1.25

Schedule of fair value of warrants

	Year Ended
	April 30,
	2022
Exercise price	$	1.25
Expected term	5 years
Expected average volatility	555% - 591%
Expected dividend yield		-
Risk-free interest rate	0.41% - 0.43%