Annual report pursuant to Section 13 and 15(d)

9. INCOME TAXES (Tables)

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9. INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2018
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets
  April 30,  
  2018   2017  
Deferred tax assets:              
Net operating loss carryforwards $ 11,038,315     $ 13,679,701  
Stock compensation   2,117,840       2,638,261  
Other   79,446       82,498  
Total deferred tax assets   13,235,601       16,400,460  
Net deferred tax assets   13,235,601       16,400,460  
Valuation allowance   (13,235,601 )     (16,400,460 )
  $     $  
Tax provision schedule
    Years Ended April 30,
    2018   2017
Federal benefit at statutory rate   $ (2,321,806 )   $ (1,510,853 )
State income taxes, net of Federal taxes     (398,121 )     (259,067 )
Permanent differences     286,005       213,963  
Tax rate change     887,749       —    
Provision related to change in valuation allowance     1,714,305       1,701,238  
Stock compensation     (20,393 )     (20,393 )
Other, net     (147,739 )     (124,888 )
    $ —       $ —