STOCK OPTIONS AND WARRANTS (Tables)

12 Months Ended

Apr. 30, 2023

Schedule of assumptions for options
	Years Ended April 30,
	2023		2022
Risk-free interest rate		3.3%		1.1%
Expected volatility		133%		129%
Expected term (years)		3.5		2.7
Expected dividend yield		0.00%		0.00%

Schedule of stock option activity
	Options			Weighted Average Exercise Price Per Share		Weighted Average Grant Date Fair Value Per Share

Outstanding, April 30, 2021		41,333		$	79.97	$	79,97
Granted		7,334			5.34		5.34
Forfeited		(7,767	)		148.20		148.20
Outstanding, April 30, 2022		40,900			53.05		53.05
Granted		251,002			2.97		2.97
Forfeited		(10,633	)		90.65		90.65
Outstanding, April 30, 2023		281,269		$	6.94	$	6.94
Exercisable, April 30, 2023		281,269		$	6.94	$	–
Vested and expected to vest		281,269		$	6.94	$	–


	Options			Weighted Average Grant Date Fair Value Per Share

Unvested, April 30, 2021		4,000		$	10.05
Granted		7,334			5.34
Vested		(7,334	)		9.46
Forfeited		–			–
Unvested, April 30, 2022		4,000			2.50
Granted		251,002			2.97
Vested		(255,002	)		2.96
Forfeited		–			–
Unvested, April 30, 2023		–		$	–

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		0.35	$	80.10		800	$	80.10
$	102.45		333		0.08	$	102.45		333	$	102.45
$	97.35		333		0.22	$	97.35		333	$	97.35
$	74.25		6,000		0.53	$	74.25		6,000	$	74.25
$	57.00		800		1.40	$	57.00		800	$	57.00
$	60.60		667		0.50	$	60.60		667	$	60.60
$	55.50		333		0.59	$	55.50		333	$	55.50
$	51.00		333		0.72	$	51.00		333	$	51.00
$	61.20		6,000		1.01	$	61.20		6,000	$	61.20
$	36.00		667		1.00	$	36.00		667	$	36.00
$	37.05		333		1.09	$	37.05		333	$	37.05
$	15.75		333		1.22	$	15.75		333	$	15.75
$	10.05		6,000		1.60	$	10.05		6,000	$	10.05
$	26.55		667		1.50	$	26.55		667	$	26.55
$	16.20		334		1.59	$	16.20		334	$	16.20
$	3.19		334		1.72	$	3.19		334	$	3.19
$	2.50		6,000		2.21	$	2.50		6,000	$	2.50
$	2.29		668		2.00	$	2.29		668	$	2.29
$	2.24		334		2.08	$	2.24		334	$	2.24
$	2.97		250,000		9.55	$	2.97		250,000	$	2.97
	Total		281,269		3.08	$	6.94		281,269	$	6.94

Schedule of warrant activity
	Warrants			Weighted Average Exercise Price Per Share
Outstanding, April 30, 2021		2,981		$	58.70
Issued		18,812,261			–
Exercised		(8,041,414	)		–
Expired		(1,093	)		–
Outstanding, April 30, 2022		10,772,735			4.59
Issued		–			–
Exercised		(880,000	)		–
Expired		(1,888	)		–
Outstanding, April 30, 2023		9,890,847			4.99
Exercisable, April 30, 2023		9,890,847		$	4.99


Exercise Prices	Number of Warrant Shares Exercisable at April 30, 2023		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price Per Share

$4.25		1,506,141		3.28
$5.3125		264,706		3.28
$5.00		7,000,000		3.32
$6.25		1,050,000		3.31
$0.001		70,000		–
		9,890,847		3.31	$	4.99