STOCK OPTIONS AND WARRANTS (Tables)

3 Months Ended

Jul. 31, 2023

Schedule of assumptions for options
	Three Months Ended July 31,
	2023		2022
Risk-free interest rate		–		2.9%
Expected volatility		–		139%
Expected lives (years)		–		2.5
Expected dividend yield		–		0.00%

Schedule of stock option activity
Options	Number of Options			Weighted Average Grant Date Fair Value per Share
Outstanding, April 30, 2023		281,269		$	6.94
Issued		–			–
Forfeited		(333	)		102.45
Outstanding, July 31, 2023		280,936		$	6.82
Exercisable, July 31, 2023		280,936		$	6.82
Vested and expected to vest		280,936		$	6.82

	Schedule of options by exercise price
Exercise Price		Number of Options Outstanding		Weighted Average Remaining Contractual Life (Years) of Outstanding Options		Weighted Average Exercisable Price Per Share		Number of Options Exercisable		Weighted Average Exercise Price Per Share of Exercisable Options

$	80.10		800		0.10	$	80.10		800	$	80.10
$	97.35		333		0.09	$	97.35		333	$	97.35
$	74.25		6,000		0.38	$	74.25		6,000	$	74.25
$	57.00		800		1.15	$	57.00		800	$	57.00
$	60.60		667		0.38	$	60.60		667	$	60.60
$	55.50		333		0.46	$	55.50		333	$	55.50
$	51.00		333		0.60	$	51.00		333	$	51.00
$	61.20		6,000		0.85	$	61.20		6,000	$	61.20
$	36.00		667		0.88	$	36.00		667	$	36.00
$	37.05		333		0.96	$	37.05		333	$	37.05
$	15.75		333		1.10	$	15.75		333	$	15.75
$	10.05		6,000		1.45	$	10.05		6,000	$	10.05
$	26.55		667		1.38	$	26.55		667	$	26.55
$	16.20		334		1.46	$	16.20		334	$	16.20
$	3.19		334		1.60	$	3.19		334	$	3.19
$	2.50		6,000		2.05	$	2.50		6,000	$	2.50
$	2.29		668		1.88	$	2.29		668	$	2.29
$	2.24		334		1.96	$	2.24		334	$	2.24
$	2.97		250,000		9.30	$	2.97		250,000	$	2.97
	Total		280,936		8.40	$	6.82		280,936	$	6.82

Schedule of warrant activity
	Warrants			Weighted Average Exercise Price Per Share
Outstanding, April 30, 2023		9,890,847		$	4.99
Issued		8,750,000			4.00
Exercised		(70,000	)		–
Expired		–			–
Outstanding, July 31, 2023		18,570,847			–
Exercisable, July 31, 2023		18,570,847		$	4.54


Exercise Prices		Number of Warrant Shares Exercisable at July 31, 2023		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price Per Share

$	4.25		1,506,141		3.03
$	5.3125		264,706		3.03
$	5.00		7,000,000		3.07
$	6.25		1,050,000		3.05
$	4.00		8,750,000		4.78
			18,570,847		3.87	$	4.54