v3.23.1
Summary of Significant Accounting Policies (Tables)
9 Months Ended 12 Months Ended
Jan. 31, 2023
Apr. 30, 2022
Summary of Significant Accounting Policies [Abstract]    
Summary of Inventories The following is a summary of the Company’s inventories at January 31, 2023 and April 30, 2022:
 
    
January 31,
    
April 30,
 
    
2023
    
2022
 
Raw materials
   $ 359,965      $ 359,965  
Sub-assemblies
     347,986        345,217  
Work in progress
     21,741        21,741  
Finished goods
     28,663        28,662  
Reserve for obsolescence
     (81,446 )       (81,446 ) 
  
 
 
    
 
 
 
Total Inventory
   $ 676,909      $ 674,139  
  
 
 
    
 
 
 
Inventory consists of the following:
 
    
April 30,
 
    
2022
    
2021
 
Raw materials
   $ 359,965      $ 381,930  
Sub-assemblies
     345,217        414,741  
Work in progress
     21,741        28,250  
Finished goods
     28,662        296,365  
Reserve for obsolescence
     (81,446 )       (370,512 ) 
  
 
 
    
 
 
 
Total Inventory
   $ 674,139      $ 750,774  
  
 
 
    
 
 
 
Summary of Property and Equipment
The following is a summary of the Company’s property and equipment at January 31, 2023 and April 30, 2022:
 
    
January 31,
    
April 30,
 
    
2023
    
2022
 
Equipment
   $ 390,328      $ 379,612  
Furniture & fixtures
     102,563        102,563  
Leasehold improvements
     32,812        32,812  
  
 
 
    
 
 
 
Total
     525,703        514,987  
Less: Accumulated depreciation
     (465,042 )       (444,952 ) 
  
 
 
    
 
 
 
Property and equipment, net
   $ 60,661      $ 70,035  
  
 
 
    
 
 
 
Property and equipment consist of the following:
 
    
April 30,
 
    
2022
    
2021
 
Equipment
   $ 379,612      $ 377,680  
Furniture & fixtures
     102,563        102,563  
Leasehold improvements
     32,812        32,812  
  
 
 
    
 
 
 
Total
     514,987        513,055  
Less: Accumulated depreciation
     (444,952 )       (418,386 ) 
  
 
 
    
 
 
 
Property and equipment, net
   $ 70,035      $ 94,669