Income Taxes - Summary of Significant Portions of Deferred Tax Assets and Liabilities (Details) - USD ($) |
Jan. 31, 2023 |
Apr. 30, 2022 |
Apr. 30, 2021 |
|---|---|---|---|
| Deferred tax assets (liabilities): | |||
| Net operating loss carryforwards | $ 9,447,212 | $ 8,387,881 | $ 7,215,961 |
| Start-up costs | 960,269 | 1,036,080 | 1,137,161 |
| Stock option and warrant payments | 441,977 | 423,624 | 396,631 |
| Accumulated depreciation | (2,839) | (2,668) | (2,440) |
| Research and development credits | 255,600 | 255,600 | 255,600 |
| Research and development warrants | 21,488 | 21,488 | 21,488 |
| Total deferred tax assets, net | 11,123,707 | 10,122,005 | 9,024,401 |
| Valuation Allowance | (11,123,707) | (10,122,005) | (9,024,401) |
| Net Deferred Tax Assets | $ 0 | $ 0 | $ 0 |
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- Definition Deferred tax assets liabilities net before valuation allowance. No definition available.
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- Definition Deferred Tax Assets Research and Development Warrants No definition available.
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- Definition Deferred tax assets start-up costs. No definition available.
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- Definition Deferred Tax Assets Stock option and Warrant Payments No definition available.
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- Definition Deferred tax liabilities accumulated depreciation. No definition available.
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- References No definition available.
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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