Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Tables)

v3.24.2.u1
INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2024
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets and liabilities
           
    April 30,  
    2024     2023  
Deferred tax assets:                
Net operating loss carryforwards   $ 14,437,888     $ 15,732,671  
Stock compensation     494,130       369,666  
Research and development     160,452       93,316  
Investment in SG Austria     469,139        
Intangible asset (diabetes license)     596,800        
Fair value of derivative liability     (174,862 )      
Fair value of convertible note receivable     (324,958 )      
Fair value of warrant asset     (542,491 )      
Other     77,622       33,688  
Total deferred tax assets     15,193,720       16,229,341  
Valuation allowance     (15,193,720 )     (16,229,341 )
Net deferred tax assets   $     $  
Schedule of provision for income taxes
           
    Years Ended April 30,  
    2024     2023  
Federal benefit at statutory rate   $ 70,090     $ (906,359 )
State income taxes, net of Federal taxes     29,505       (369,017 )
Permanent differences     (996,649 )     (12,462 )
Provision related to change in valuation allowance     (1,035,621     470,940  
Expired stock options     76,864       405,057  
Net valuation allowance for state NOLs     1,797,207       420,300  
Return to provision     (883 )      
Other, net     59,487       (8,459 )
Provision for income taxes   $     $