Quarterly report pursuant to Section 13 or 15(d)

Note 1 - The Business (Tables)

v3.21.4
Note 1 - The Business (Tables)
 6 Months Ended
Oct. 31, 2021
Accounting Policies [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
Shares issued   $ 1,820,114  
Promissory note issued     175,000  
Total Purchase Price   $ 1,995,114  
Assets acquired        
Cash   21,623  
Accounts receivable     28,500  
Other assets     3,853  
Inventory     127,411  
Trademark     20,000  
Brand name     578,000  
Customer relationships     39,000  
Total assets acquired   818,387  
Liabilities assumed        
Accounts payable and accrued expenses   171,651  
Notes payable     209,799  
Due to related party     197,846  
Total liabilities assumed     579,296  
Total fair value of net assets acquired   239,091  
Goodwill   $ 1,756,023  

[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed2TableTextBlock]
Shares issued   $ 6,351,076  
Promissory note issued     1,753,000  
Cash     250,000  
Total Purchase Price   $ 8,354,076  
Assets acquired        
Cash   201,632  
Accounts receivable     249,159  
Other assets     384,232  
Inventory     223,380  
Brand name     1,144,000  
Proprietary technology     272,000  
Non-compete agreement     16,000  
Total assets acquired   2,490,403  
Liabilities assumed        
Accounts payable and accrued expenses   279,393  
Customer deposits     25,194  
Total liabilities assumed     304,587  
Total fair value of net assets acquired   2,185,816  
Goodwill   $ 6,168,260  
[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed3TableTextBlock]
Shares issued   $ 2,716,013  
Cash     75,000  
Total Purchase Price   $ 2,791,013  
Assets acquired        
Cash   13,502  
Accounts receivable     51,083  
Other assets     12,950  
Inventory     50,556  
Total assets acquired   128,091  
Liabilities assumed        
Accounts payable and accrued expenses   1,054,997  
Total liabilities assumed     1,054,997  
Total fair value of net assets acquired   (926,906 ) 
Goodwill   $ 3,717,919  
[custom:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed4TableTextBlock]
Shares issued   $ 10,011,279  
Total Purchase Price   $ 10,011,279  
Assets acquired        
Cash   11,364  
Accounts receivable     47,964  
Other current assets     15,085  
Other assets     48,595  
Inventory     1,253,755  
Total assets acquired   1,376,763  
Liabilities assumed        
Accounts payable and accrued expenses   1,143,899  
Customer deposits     1,766,993  
Notes payable     2,749,091  
Total liabilities assumed     5,659,983  
Total fair value of net assets acquired   (4,283,220 ) 
Goodwill   $ 14,294,499