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INCOME TAXES - Statutory Rate Reconciliation (Details) - USD ($)
12 Months Ended
Apr. 30, 2020
Apr. 30, 2019
Income Tax Reconciliation    
Computed tax expense at statutory rates $ 166,000 $ 137,000
Permanent differences 98,000 6,000
State tax and credits 59,000 56,000
Adjustments required by change in method of accounting as a result of adopting ASC 606 (24,000) 31,000
Other (4,000)  
Use of valuation allowance (220,000) (217,000)
Total income tax provision (benefit) $ 75,000 $ 13,000