OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)

6 Months Ended

Oct. 31, 2022

Operating Lease Right-of-use Assets And Operating Lease Liabilities

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES

Right-of-use assets are summarized below:

	October 31, 2022		April 30, 2022
Operating leases	$	38,362	$	64,064

Operating Lease liabilities are summarized below:

	October 31, 2022		April 30, 2022
Operating lease, current portion	$	38,512	$	55,630
Operating lease, long term portion		-		8,734
Total lease liability	$	38,512	$	64,364

SCHEDULE OF SUPPLEMENTAL CASH FLOW AND NON-CASH INFORMATION RELATED TO LEASES

The following table includes supplemental cash and non-cash information related to the Company’s lease:

	Period ended October 31,
	2022		2021
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating lease	$	28,000	$	16,200
Lease assets obtained in exchange for new operating lease liabilities	$	-	$	106,631

SCHEDULE OF FUTURE MINIMUM PAYMENTS REQUIRED UNDER NON-CANCELABLE OPERATING LEASES

The remaining minimum lease payments under non-cancelable operating leases at October 31, 2022 are as follows:

Year ended April 30, 2023 - remainder		28,000
Year ended April 30, 2024		11,800
Total	$	39,800
Less: imputed interest		(1,288	)
Total present value of lease liability	$	38,512