INCOME TAX (Tables)

12 Months Ended

Apr. 30, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF NET DEFERRED TAX ASSET AND LIABILITIES

The deferred tax assets and deferred tax liabilities are summarized as follows:

Deferred tax assets:	April 30, 2025			April 30, 2024
Net operating loss carryover	$	14,586,000		$	12,317,000
Stock-based compensation		1,350,000			948,000
Exploration costs		345,000			386,000
Accrued remediation costs		56,000			22,000
Other		12,000			15,000
Subtotal		16,349,000			13,688,000
Less: valuation allowance		(14,619,000	)		(11,949,000	)
Total deferred tax assets	$	1,730,000		$	1,739,000

Deferred tax liabilities:	April 30, 2025			April 30, 2024
Acquired mineral rights in excess of tax basis in a tax-free merger	$	(2,152,000	)	$	(2,152,000	)
Other		(8,000	)		(17,000	)
Total deferred tax liabilities	$	(2,160,000	)	$	(2,169,000	)
Net deferred tax assets (liabilities)	$	(430,000	)	$	(430,000	)

SCHEDULE OF EFFECTIVE TAX RATE

	Years Ended April 30,
	2025					2024
Federal income tax provision (benefit) based on statutory rate	$	(4,317,000	)	21.0	%	$	(1,448,000	)	21.0	%
State income tax provision (benefit), net of federal taxes		—		—	%		—		—	%
Change in fair value of warrant liabilities		1,620,000		(7.9	)%		(66,000	)	1.0	%
Change in prior year estimate		(6,000	)	—	%		(14,000	)	0.2	%
Prior year deferred tax adjustment		—		—	%		—		—	%
Federal net operating loss expiration		—		—	%		335,000		(4.9	)%
Other nondeductible expenses		33,000		(0.1	)%		18,000		(0.3	)%
Increase (decrease) in valuation allowance		2,670,000		(13.0	)%		1,175,000		(17.0	)%
Total tax provision (benefit) on income (loss)	$	—		—	%	$	—		—	%