Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Tables)

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FAIR VALUE MEASUREMENTS (Tables)
3 Months Ended
Jul. 31, 2024
Fair Value Disclosures [Abstract]  
Schedule of fair value of financial liabilities
                       
Description   Level     July 31, 2024     April 30, 2024  
Liabilities:                        
Warrant liability     3     $ 8,700,000     $ 10,784,000  
Bifurcated embedded derivative     3     $ 980,000     $ 2,184,000  
Schedule of change in the fair value of the warrant liability
       
    July 31, 2024  
Balance on April 30, 2024   $ 10,784,000  
Issuance of warrants      
Change in fair value of warrant liability     (2,084,000 )
Balance on July 31, 2024   $ 8,700,000  
Schedule of embedded derivative liability
       
    July 31, 2024  
Balance on April 30, 2024   $ 2,184,000  
Issuance of convertible preferred stock with bifurcated embedded derivative liability      
Change in fair value of bifurcated embedded derivative     (1,204,000 )
Balance on July 31, 2024   $ 980,000  
Schedule of fair values of financial instruments by class
                       
    Level     July 31, 2024     April 30, 2024  
Financial Assets                        
Convertible note receivable – investment in debt security     3     $ 3,000,000     $ 2,755,000  
Warrant asset – Femasys     3     $ 3,642,000     $ 5,152,000  
Investment - TNF     3     $ 18,377,000     $  
Warrant asset – TNF     3     $ 10,743,000     $