Note 1 - The Business (Tables)
|
9 Months Ended |
Jan. 31, 2022 |
|---|
| 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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed3TableTextBlock] |
| 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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed4TableTextBlock] |
| 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:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed5TableTextBlock] |
| Total Purchase Price - shares issued |
|
$ |
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 |
|
|