11. EARNINGS PER SHARE (Tables)

12 Months Ended

Apr. 30, 2021

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

	Years Ended April 30,
	2021			2020
Net loss	$	(3,551,236	)	$	(3,826,888	)
Basic weighted average number of shares outstanding		1,448,285			903,812
Diluted weighted average number of shares outstanding		1,448,285			903,812
Basic and diluted loss per share	$	(2.45	)	$	(4.23	)

The table below sets forth these potentially dilutive securities:

	Years Ended April 30,
	2021		2020
Excluded options		41,333		44,800
Excluded warrants		2,981		31,927
Total excluded options and warrants		44,314		76,727