Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details - Income tax provision)

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INCOME TAXES (Details - Income tax provision) - USD ($)
12 Months Ended
Apr. 30, 2022
Apr. 30, 2021
Income Tax Disclosure [Abstract]    
Federal benefit at statutory rate $ (890,224) $ (745,760)
State income taxes, net of Federal taxes (362,448) (303,631)
Permanent differences 20,508 78,258
Provision related to change in valuation allowance (739,798) 969,241
Expired stock options 1,976,324 0
Net valuation allowance for state tax deductions 0 0
Other, net (4,362) 1,892
Provision for income taxes $ 0 $ 0