DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Apr. 30, 2024

DISCONTINUED OPERATIONS

SCHEDULE OF DISCONTINUED OPERATIONS

Current reclassified the following operations as discontinued operations for the year ended April 30, 2023 -

	2023
Revenue	$	3,954,149
Operating expenses		8,416,117
Other (income) loss		-
Net loss from discontinued operations	$	(4,461,968	)

SCHEDULE OF CALCULATION OF THE LOSS ON DISPOSAL

The following represents the calculation of the loss on disposal of PlaySight and Foundation Sports for the year ended April 30, 2023:

Note receivable	$	2,000,000
Cash and restricted cash		(714,507	)
Accounts receivable		(411,249	)
Prepaid expenses		(106,031	)
Inventory		(296,920	)
Finished products used in operations		(4,117,986	)
Contract assets		(298,162	)
Right of use asset		(103,228	)
Goodwill		(25,862,000	)
Property and equipment		(116,505	)
Intangible assets		(18,576,475	)
Contract liabilities		3,785,408
Lease liabilities		78,016
Accounts payable and accrued expenses		3,325,747
Loss on disposal of discontinued operations	$	(41,413,892	)