11. EARNINGS PER SHARE (Tables)

12 Months Ended

Apr. 30, 2020

The table below sets forth the basic loss per share calculations:

	Years Ended April 30,
	2020			2019
Net loss	$	(3,826,888	)	$	(4,067,228	)
Basic weighted average number of shares outstanding		1,355,717,271			1,100,104,338
Diluted weighted average number of shares outstanding		1,355,717,271			1,100,104,338
Basic and diluted loss per share	$	(0.00	)	$	(0.00	)

The table below sets forth these potentially dilutive securities:

	Years Ended April 30,
	2020		2019
Excluded options		67,200,000		107,450,000
Excluded warrants		47,890,155		42,077,797
Total excluded options and warrants		115,090,155		149,527,797