NOTE 4 - INVENTORIES

6 Months Ended

Oct. 31, 2022

Notes

NOTE 4 - INVENTORIES

NOTE 4 - INVENTORIES

As of October 31, 2022 and April 30, 2022, inventories consisted of the following:

	October 31, 2022	April 30, 2022
Raw materials	$1,074,444	$2,417,724
Work in process	217,459	1,029,797
Finished goods	902,540	2,116,523
Inventories, gross	2,194,443	5,564,044
Less: reserve for obsolete inventory	-	-
Inventories, net	$2,194,443	$5,564,044

In the three months ended October 31, 2022 and 2021, the Company wrote down inventories of $nil and $465,801, respectively. In the six months ended October 31, 2022 and 2021, the Company wrote down the obsolete inventories of $56,435 and $653,505, respectively. As a result, the Company had no reserve of obsolete inventories as of October 31, 2022 and April 30, 2022, respectively.