Ayro (AYRO) 10-Q 15 Dec 17 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Oct. 31, 2017	Dec. 13, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 31, 2017
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Entity Registrant Name	WPCS INTERNATIONAL INC
Entity Central Index Key	1,086,745
Trading Symbol	WPCS
Entity Common Stock, Shares Outstanding		6,284,218
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Current assets:
Cash and cash equivalents	$ 3,195,086	$ 1,659,318
Restricted cash	500,176	500,026
Accounts receivable, net of allowance of $247,000 at October 31, 2017 and April 30, 2017, respectively	2,922,031	4,199,674
Costs and estimated earnings in excess of billings on uncompleted contracts	315,437	410,826
Prepaid expenses and other current assets	41,555	41,135
Total current assets	6,974,285	6,810,979
Property and equipment, net	389,668	322,643
Other assets	11,484	11,484
Total assets	7,375,437	7,145,106
Current liabilities:
Current portion of loans payable	51,590	52,946
Accounts payable and accrued expenses	1,732,411	1,790,256
Billings in excess of costs and estimated earnings on uncompleted contracts	2,247,174	2,105,797
Total current liabilities	4,031,175	3,948,999
Loans payable, net of current portion	99,702	124,559
Total liabilities	4,130,877	4,073,558
Commitments and contingencies
Stockholders' equity
Common stock - $0.0001 par value, 100,000,000 shares authorized, 5,090,224 and 3,352,159 shares issued and outstanding as of October 31, 2017 and April 30, 2017, respectively	508	335
Additional paid-in capital	91,612,396	89,003,669
Accumulated deficit	(88,788,313)	(87,077,134)
Total stockholders' equity	3,244,560	3,071,548
Total liabilities and equity	7,375,437	7,145,106
Convertible Series H [Member]
Stockholders' equity
Preferred stock	1,242	1,242
Convertible Series H-1 [Member]
Stockholders' equity
Preferred stock	0	437,530
Convertible Series H-2 [Member]
Stockholders' equity
Preferred stock	167,494	230,721
Convertible Series H-3 [Member]
Stockholders' equity
Preferred stock	$ 251,233	$ 475,185

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Allowance for accounts receivable	$ 247,000	$ 247,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	5,090,224	3,352,159
Common stock, shares outstanding	5,090,224	3,352,159
Convertible Series H [Member]
Preferred stock, shares authorized	8,500	8,500
Preferred stock, shares issued	8	8
Preferred Stock, Shares Outstanding	8	8
Preferred Stock, liquidation preference (in dollars)	$ 1,000	$ 1,000
Convertible Series H-1 [Member]
Preferred stock, shares authorized	9,488	9,488
Preferred stock, shares issued	0	4,289
Preferred Stock, Shares Outstanding	0	4,289
Preferred Stock, liquidation preference (in dollars)	$ 0	$ 0
Convertible Series H-2 [Member]
Preferred stock, shares authorized	3,500	3,500
Preferred stock, shares issued	2,066	3,305
Preferred Stock, Shares Outstanding	2,066	3,305
Preferred Stock, liquidation preference (in dollars)	$ 250,000	$ 250,000
Convertible Series H-3 [Member]
Preferred stock, shares authorized	9,500	9,500
Preferred stock, shares issued	3,189	7,017
Preferred Stock, Shares Outstanding	3,189	7,017
Preferred Stock, liquidation preference (in dollars)	$ 440,000	$ 440,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 3,859,617	$ 4,847,710	$ 7,382,964	$ 8,264,163
Costs and expenses:
Cost of revenue	3,061,372	3,819,187	5,815,922	6,454,695
Selling, general and administrative expenses	1,249,147	1,567,326	2,433,648	2,920,312
Depreciation and amortization	38,844	28,029	68,917	48,695
Costs and expenses	4,349,363	5,414,542	8,318,487	9,423,702
Operating loss	(489,746)	(566,832)	(935,523)	(1,159,539)
Other income (expense):
Interest expense	(1,581)	(1,029)	(3,632)	(3,010)
Income from legal settlement	7,750	30,902	15,500	1,180,902
Other income	27,471	117,947	27,471	122,434
(Loss) income from operations before income tax provision	(456,106)	(419,012)	(896,184)	140,787
Income tax provision	1,020	(51)	1,020	2,567
(Loss) income from operations	(457,126)	(418,961)	(897,204)	138,220
Discontinued operations:
Net (loss) income	(457,126)	(418,961)	(897,204)	138,220
Deemed dividend on convertible preferred stock, due to beneficial conversion feature	(813,975)	(19,724)	(813,975)	(19,724)
Net (loss) income attributable to WPCS common stockholders	$ (1,271,101)	$ (438,685)	$ (1,711,179)	$ 118,496
Basic (loss) income per common share	$ (0.34)	$ (0.15)	$ (0.48)	$ 0.04
Diluted (loss) income per common share	$ (0.34)	$ (0.15)	$ (0.48)	$ 0.03
Weighted average shares outstanding - basic	3,748,861	2,854,230	3,550,510	2,777,817
Weighted average shares outstanding - diluted	3,748,861	2,854,230	3,550,510	3,790,800

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - 6 months ended Oct. 31, 2017 - USD ($)	Total	Series H-1 Preferred Stock [Member]	Series H-2 Preferred Stock [Member]	Series H-3 Preferred Stock [Member]	Preferred Stock [Member]	Preferred Stock [Member]Series H-1 Preferred Stock [Member]	Preferred Stock [Member]Series H-2 Preferred Stock [Member]	Preferred Stock [Member]Series H-3 Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member]Series H-1 Preferred Stock [Member]	Common Stock [Member]Series H-2 Preferred Stock [Member]	Common Stock [Member]Series H-3 Preferred Stock [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]Series H-1 Preferred Stock [Member]	Additional Paid-in Capital [Member]Series H-2 Preferred Stock [Member]	Additional Paid-in Capital [Member]Series H-3 Preferred Stock [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member]Series H-1 Preferred Stock [Member]	Accumulated Deficit [Member]Series H-2 Preferred Stock [Member]	Accumulated Deficit [Member]Series H-3 Preferred Stock [Member]
Balance at Apr. 30, 2017	$ 3,071,548				$ 1,144,678				$ 335				$ 89,003,669				$ (87,077,134)
Balance (in shares) at Apr. 30, 2017					14,619				3,352,159
Warrants exercised for cash	1,070,216				$ 0				$ 80				1,070,136				0
Warrants exercised for cash (in shares)					0				802,463
Conversion of Series preferred stock to common stock		$ 0	$ 0	$ 0		$ (860,501)	$ (149,919)	$ (528,264)		$ 43	$ 12	$ 38		$ 860,458	$ 149,907	$ 528,226		$ 0	$ 0	$ 0
Conversion of Series preferred stock to common stock (in shares)						(4,289)	(1,239)	(3,828)		428,900	123,900	382,802
Net loss	(897,204)				$ 0				$ 0				0				(897,204)
Deemed dividend on conversion of convertible preferred stock to common stock		$ 0	$ 0	$ 0		$ 422,971	$ 86,692	$ 304,312		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0		$ (422,971)	$ (86,692)	$ (304,312)
Balance at Oct. 31, 2017	$ 3,244,560				$ 419,969				$ 508				$ 91,612,396				$ (88,788,313)
Balance (in shares) at Oct. 31, 2017					5,263				5,090,224

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Operating activities:
Net (loss) income	$ (897,204)	$ 138,220
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Depreciation and amortization	68,917	48,695
Shares based compensation	0	22,501
Changes in operating assets and liabilities:
Accounts receivable	1,277,643	(324,990)
Costs and estimated earnings in excess of billings on uncompleted contracts	95,389	(372,408)
Prepaid expenses and other current assets	(420)	(46,908)
Other assets	0	1,999
Accounts payable and accrued expenses	(57,845)	143,477
Billings in excess of costs and estimated earnings on uncompleted contracts	141,377	372,707
Net cash provided by (used in) operating activities	627,857	(16,707)
Investing activities:
Acquisition of property and equipment	(135,942)	(96,475)
Net cash used in investing activities	(135,942)	(96,475)
Financing activities:
Warrants exercised for cash	1,070,216	0
Repayment under loan payable obligations	(26,213)	(52,027)
Net cash provided by (used in) financing activities	1,044,003	(52,027)
Net increase (decrease) in cash, cash equivalents and restricted cash	1,535,918	(165,209)
Cash, cash equivalents and restricted cash beginning of the year	2,159,344	2,235,597
Cash, cash equivalents and restricted cash end of the year	3,695,262	2,070,388
Schedule of non-cash investing and financing activities:
Automobile financing	0	72,650
Deemed dividend on conversion of convertible preferred stock to common stock	813,975	19,724
Series H Preferred Stock [Member]
Schedule of non-cash investing and financing activities:
Conversion of preferred stock through the issuance of common stock	0	219,450
Series H-1 Preferred Stock [Member]
Schedule of non-cash investing and financing activities:
Deemed dividend on conversion of convertible preferred stock to common stock	422,971	19,724
Conversion of preferred stock through the issuance of common stock	860,501	36,920
Series H-2 Preferred Stock [Member]
Schedule of non-cash investing and financing activities:
Deemed dividend on conversion of convertible preferred stock to common stock	86,692	0
Conversion of preferred stock through the issuance of common stock	149,919	0
Series H-3 Preferred Stock [Member]
Schedule of non-cash investing and financing activities:
Deemed dividend on conversion of convertible preferred stock to common stock	304,312	0
Conversion of preferred stock through the issuance of common stock	$ 528,264	$ 0

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Oct. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	NOTE 1 – DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION Description of the Business WPCS International Incorporated, a Delaware corporation (“WPCS”) and its wholly and majority-owned subsidiaries (collectively, the “Company”) currently specializes in low voltage communications, audio-visual and security contracting services, conducting business in one segment at one operations center, through its wholly-owned domestic subsidiary, WPCS International - Suisun City, Inc. (“Suisun City Operations”). During the year ended April 30, 2017 the Company also conducted operations from its wholly-owned Texas subsidiary, WPCS International-Texas, Inc. (“Texas Operations”), however, as of April 30, 2017, the Texas Operations were The Company is a full-service low voltage contractor that specializes in the installation and service of Voice & Data Networks, Security Systems, Audio-Visual Solutions, and Distributed Antenna Systems and provides experienced project management and delivers complex projects to key vertical markets that include Healthcare, Education, Transportation, Energy & Utilities, Oil & Gas, Manufacturing, Commercial Real Estate, Financial, Government, etc. Basis of Presentation The condensed consolidated financial statements of WPCS and its wholly and majority-owned subsidiaries included in this Report for the six months ended October 31, 2017 and 2016, reflect the accounts of current entities as continued operations, as discussed below. Results of operations for the three and six months ended October 31, 2017 and 2016 include the results of: (i) WPCS (which primarily reflects corporate operating expenses and nonoperating income); (ii) Suisun City Operations and the Texas Operations, (the Texas Operations were closed during the year ended April 30, 2017 and therefore the Suisun Operation remains the Company’s only active operating subsidiary); (iii) WPCS Incorporated, an inactive subsidiary; (iv) WPCS International – Trenton, Inc. (“Trenton Operations”), which operations were closed in September 2013; and (v) DC Acquisition Corporation., a wholly-owned subsidiary of WPCS formed on August 7, 2017 The unaudited condensed consolidated financial information furnished herein reflects all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, considered necessary for a fair presentation of the financial position and the results of operations and cash flows of the Company for the periods presented. All intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the financial statements included in the Annual Report on Form 10-K for the fiscal year ended April 30, 2017. The results of operations for the six months ended October 31, 2017 are not necessarily indicative of the results to be expected for the full fiscal year.

LIQUIDITY AND CAPITAL RESOURCES

LIQUIDITY AND CAPITAL RESOURCES	6 Months Ended
	Oct. 31, 2017
Liquidity and Capital Resources [Abstract]
LIQUIDITY AND CAPITAL RESOURCES	NOTE 2 – LIQUIDITY AND CAPITAL RESOURCES As of October 31, 2017, the Company had a working capital surplus of approximately $2,943,000 and cash, cash equivalents and restricted cash of approximately $3,695,000. During the quarter ended October 31, 2017 , The Company's future plans and growth are dependent on its ability to increase revenues and continue its business development efforts surrounding its contract award backlog. If the Company continues to incur losses and revenues do not generate from the backlog as expected, the Company may need to raise additional capital to expand its business and continue as a going concern. The Company currently anticipates that its current cash position will be sufficient to meet its working capital requirements to continue its sales and marketing efforts for at least 12 months from the filing date of this report. If in the future the Company’s plans or assumptions change or prove to be inaccurate, the Company may need to raise additional funds through public or private debt or equity offerings, financings, corporate collaborations, or other means. The Company may also be required to reduce operating expenditures or investments in its infrastructure.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Oct. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the Form 10-K for the year ended April 30, 2017. Recent Accounting Standards Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) Leases (Topic 840) Revenue from Contracts with Customers In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry-specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments of ASU 2014-09 were effective for reporting periods beginning after December 15, 2016, with early adoption prohibited. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. S ubsequent to issuing ASU 2014-09, the FASB issued the following amendments concerning the adoption and clarification of ASU 2014-09. In August 2015, the FASB issued ASU No. 2015-14 “Revenue from Contracts with Customers (Topic 606), Deferral of the Effective Date” (“ASU 2015-14”), which deferred the effective date one year. As a result, the amendments of ASU 2014-09 are effective for reporting periods beginning after December 15, 2017, with early adoption permitted only as of annual reporting periods beginning after December 15, 2016. In March 2016, the FASB issued ASU No. 2016-08 “Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue versus Net)” (“ASU 2016-08”), which clarifies the implementation guidance on principal versus agent considerations in the new revenue recognition standard. ASU 2016-08 clarifies how an entity should identify the unit of accounting (i.e. the specified good or service) for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements. In April 2016, the FASB issued ASU No. 2016-10 “Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing” (“ASU 2016-10”), which reduces the complexity when applying the guidance for identifying performance obligations and improves the operability and understandability of the license implementation guidance. In May 2016, the FASB issued ASU No. 2016-12 “Revenue from Contracts with Customers (Topic 606), Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance on transition, collectability, noncash consideration and the presentation of sales and other similar taxes. ASU 2016-12 clarifies that, for a contract to be considered completed at transition, all (or substantially all) of the revenue must have been recognized under legacy GAAP. In addition, ASU 2016-12 clarifies how an entity should evaluate the collectability threshold and when an entity can recognize nonrefundable consideration received as revenue if an arrangement does not meet the standard’s contract criteria. In December 2016, the FASB issued an update (“ASU 2016-20”) to ASC 606, Technical Corrections and Improvements, which outlines technical corrections to certain aspects of the new revenue recognition standard such as provisions for losses on construction type contracts and disclosure of remaining performance obligations, among other aspects. In September 2017, the FASB issued ASU 2017-13, “Revenue Recognition” (Topic 605), “Revenue from Contracts with Customers” (Topic 606), “Leases” (Topic 840), and “Leases” (Topic 842) , w hich provides additional implementation guidance on the previously issued ASU 2014-09. The Company is currently evaluating the potential impact that Business Combinations In January 2017, the FASB issued an ASU 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business. The amendments in this Update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company is currently evaluating the impact of adopting this guidance. Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”), SEC or other standard setting bodies that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
	Oct. 31, 2017
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 4 – CONCENTRATIONS Accounts Receivable The concentration of accounts receivable as of October 31, 2017 and April 30, 2017, respectively are as follows: As of October 31, 2017 April 30, 2017 Customer A 55 % 24 % Customer B 11 % 12 % Customer C - 10 % The accounts receivable also included retainage receivable of $1,094,000 and $326,000 at October Revenue Recognition The concentration of revenue recognition for the three and six months ended October For the three months ended For the six months ended October 31, October 31, 2017 2016 2017 2016 Customer A 51 % 14 % 38 % 10 % Customer B 11 % 11 % 13 % - - Represents less than 10%

BASIC AND DILUTED NET (LOSS) IN

BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE	6 Months Ended
	Oct. 31, 2017
Earnings Per Share [Abstract]
BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE	NOTE 5 – BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE Basic and diluted net (loss) income per common share is computed as net (loss) income by the weighted average number of common shares outstanding for the period. Diluted net income per common share reflects the potential dilution that could occur from common stock issuable through the exercise of stock options and warrants and note conversions. For the three months ended For the six months ended October 31, October 31, 2017 2016 2017 2016 Numerator: Net (loss) income attributable to WPCS common stockholders, basic and diluted $ (1,271,101) $ (438,685) $ (1,711,179) $ 118,496 Denominator: Weighted average shares outstanding – basic 3,748,861 2,854,230 3,550,510 2,777,817 Stock options - - - 99,783 Series H and H-1 convertible preferred stock - - - 913,200 Weighted average shares outstanding – diluted 3,748,861 2,854,230 3,550,510 3,790,800 Basic (loss) income per common share $ (0.34) $ (0.15) $ (0.48) $ 0.04 Diluted (loss) income per common share $ (0.34) $ (0.15) $ (0.48) $ 0.03 The following securities were excluded from the weighted average dilutive common shares outstanding because their inclusion would have been antidilutive. As of October 31, 2017 2016 Common stock equivalents: Common stock options 3,252,000 852,000 Series H, H-1, H-2 and H-3 preferred stock 526,000 913,000 Common stock purchase warrants 2,090,000 1,295,000 Totals 5,868,000 3,060,000

COSTS AND ESTIMATED EARNINGS ON

COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS	6 Months Ended
	Oct. 31, 2017
Contractors [Abstract]
COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS	NOTE 6 – COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts”, represents revenue recognized in excess of amounts billed. The liability, “Billings in excess of costs and estimated earnings on uncompleted contracts”, represents billings in excess of revenue recognized. Costs and estimated earnings on uncompleted contracts consist of the following at October 31, 2017 and April 30, 2017: October 31, 2017 April 30, 2017 Costs incurred on uncompleted contracts $ 17,149,734 $ 16,362,011 Estimated contract earnings 3,660,429 3,714,584 20,810,163 20,076,595 Less: Billings to date 22,741,900 21,771,566 Total $ (1,931,737) $ (1,694,971) Costs and estimated earnings in excess of billings on uncompleted contracts $ 315,437 $ 410,826 Billings in excess of cost and estimated earnings on uncompleted contracts 2,247,174 2,105,797 Total $ (1,931,737) $ (1,694,971) Revisions in the estimated gross profits on contracts and contract amounts are made in the period in which circumstances requiring the revisions become known. Although management believes it has established adequate procedures for estimating costs to complete on open contracts, it is at least reasonably possible that additional significant costs could occur on contracts prior to completion.

LOANS PAYABLE

LOANS PAYABLE	6 Months Ended
	Oct. 31, 2017
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 7 – LOANS PAYABLE The following tables summarize outstanding loans payable related to automobiles as of October Carrying Value Stated as of Estimated Future Payment Maturity Date Interest Rate October 31, 2017 Within 1 Year After 1 year 0% automobile loan payable April 2018 - June 2019 0.0 % $ 14,000 $ 9,000 $ 5,000 1% automobile loan payable November 2022 1.0 % 21,000 5,000 16,000 3% automobile loan payable November 2022 3.0 % 21,000 5,000 16,000 4% automobile loan payable December 2016 - January 2020 4.0 % 19,000 7,000 12,000 5% automobile loan payable January 2020 - February 2020 5.0 % 42,000 18,000 24,000 7% automobile loan payable June 2019 7.0 % 21,000 5,000 16,000 8% automobile loan payable October 2021 8.0 % 13,000 3,000 10,000 $ 151,000 $ 52,000 $ 99,000 Carrying Value Stated as of Estimated Future Payment Maturity Date Interest Rate April 30, 2017 Within 1 Year After 1 year 0% automobile loan payable April 2018 - June 2019 0.0 % $ 18,000 $ 9,000 $ 9,000 1% automobile loan payable November 2022 1.0 % 23,000 5,000 18,000 3% automobile loan payable November 2022 3.0 % 24,000 5,000 19,000 4% automobile loan payable December 2016 - January 2020 4.0 % 25,000 9,000 16,000 5% automobile loan payable January 2020 - February 2020 5.0 % 50,000 17,000 33,000 7% automobile loan payable June 2019 7.0 % 23,000 5,000 18,000 8% automobile loan payable October 2021 8.0 % 15,000 3,000 12,000 $ 178,000 $ 53,000 $ 125,000

INCOME FROM ARBITRATION SETTLEM

INCOME FROM ARBITRATION SETTLEMENTS	6 Months Ended
	Oct. 31, 2017
Income From Legal Settlements [Abstract]
Legal Matters and Contingencies	NOTE 8 – INCOME FROM ARBITRATION SETTLEMENTS For the three and six and $16,000, respectively, On June 16, 2016, the Company entered into a global settlement agreement and mutual release to resolve all disputes and claims regarding the construction of the Cooper Medical School at Rowan University, located in Camden, New Jersey, in which the Company served as an electrical prime contractor. As a result of such settlement, the Company received proceeds of $1,150,000 and recorded a gain in the Condensed Consolidated Statement of Operations for the six O ctober Company’s former operated through its now closed Trenton Operations which In addition, for the three months ended October 31, 2016 the Company had a $31,000 legal settlement in its Suisun Operations.

BANK LINE OF CREDIT

BANK LINE OF CREDIT	6 Months Ended
	Oct. 31, 2017
Line of Credit Facility [Abstract]
Bank Line Of Credit	NOTE 9 – BANK LINE OF CREDIT On May 20, 2015, the Company entered into an asset-based revolving credit line agreement with a California-based bank, which provides a $1,000,000 line of credit (the “Credit Line”) for its Suisun City Operations. The Credit Line has an interest rate of prime plus 2%, is subject to a monthly borrowing base calculation based upon eligible accounts receivable and had an original expiration date of August 15, 2017, and has been extended to August 15, 2018. As of October 31, 2017, the monthly borrowing base calculation supported the entire $1,000,000 of available credit under the Credit Line. The Credit Line is secured by all of the assets of the Company. In addition, the Credit Line requires the Suisun City Operations to monthly comply with certain financial and operational covenants, such as, amongst other things, maintaining a certain quick ratio and a minimum net worth. The Suisun City Operations is currently in compliance with all such covenants. As of the filing date of this quarterly report on Form 10-Q, the Company has not drawn down on the Credit Line.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Oct. 31, 2017
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	N TOCK Conversion of Preferred Stock During the quarter ended October 31, 2017, holders of Series The conversion of these Series H-1, H-2 and H-3 Preferred Shares resulted in a deemed dividend of approximately $814,000 due to the beneficial conversion feature associated with the shares converted. Exercise of preferred stock warrants During the quarter ended October 31, 2017, holders of Series fo r an aggregate of (see Note 11 – Proposed Merger).

PROPOSED MERGER

PROPOSED MERGER	6 Months Ended
	Oct. 31, 2017
Business Combinations [Abstract]
PROPOSED MERGER	NOTE 11 – PROPOSED MERGER On September 6, 2017, the Company, DC Acquisition Corporation, a Delaware corporation and a wholly-owned subsidiary of the Company (“Merger Sub”), and DropCar, Inc., a Delaware corporation (“DropCar”), entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”), pursuant to which, among other things, subject to the satisfaction or waiver of the conditions set forth in the Merger Agreement, Merger Sub will merge with and into DropCar, with DropCar becoming a wholly-owned subsidiary of the Company and the surviving corporation of the merger (the “Merger”). The Merger is intended to qualify for federal income tax purposes as a tax-free reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986, as amended. Subject to the terms and conditions of the Merger Agreement, at the closing of the Merger (the “Closing”), (a) each outstanding share of DropCar common stock and DropCar preferred stock will be converted into the right to receive a number of shares of the Company’ common stock (“WPCS Common Stock”) equal to the Exchange Ratio (as defined below); and (b) each outstanding DropCar warrant that has not previously been exercised prior to the Closing will be assumed by the Company. Under the exchange ratio formula in the Merger Agreement (the “Exchange Ratio”), as of immediately after the Merger, the former DropCar securityholders (including the investors in the Company Closing Financing (as defined below) and certain DropCar advisors) , pursuant to Amendment No. 3 (described in Note 12 below), are expected to own approximately % of the outstanding shares of WPCS Common Stock on a fully-diluted basis and securityholders of the Company as of immediately prior to the Merger are expected to own approximately % of the outstanding shares of WPCS Common Stock on a fully-diluted basis. The Exchange Ratio and respective ownership of the DropCar securityholders and existing WPCS equity holders is subject to adjustment in the event that the Company’s “Net Cash” (as defined in the Merger Agreement) is less than, or greater than, $ as of the Closing. For purposes of calculating the Exchange Ratio, the number of outstanding shares of WPCS Common Stock immediately before the Merger takes into account the dilutive effect, calculated using the Treasury Method under U.S. GAAP, of the shares of WPCS Common Stock underlying options (but not warrants) outstanding as of the date of the Merger Agreement using an assumed value of $ per share of WPCS Common Stock. In addition, the shares underlying warrants to purchase DropCar common stock will be included in the DropCar 8 4 As a condition to the Closing, DropCar is obligated to raise up to $5 million, but not less than $4 million, in equity financing (the “Company Closing Financing”). The Company Closing Financing is expected to close immediately prior to or simultaneously with the Closing. This obligation for equity financing is reduced on a dollar for dollar basis for the amount of cash received prior to closing for any preferred warrant exercises received by the Company. As of the filing date of this report the Company has received approximately $2,546,000 in proceeds from warrant exercises. C S On October 11, 2017, the Company filed a Registration Statement on Form S-4 with the Securities and Exchange Commission relating to the Merger. On November 21, 2017 and December 7, 2017, the Company filed Amendments Nos. 1 and 2 to the Registration Statement on Form S-4, respectively . In connection with the Merger, the Company has incurred transaction costs of approximately $240,000 and $400,000 for the three and six months ended October 31, 2017, respectively, which is included in selling, general and administrative expenses in the Condensed Consolidated Statement of Operations.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Oct. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 12 – SUBSEQUENT EVENT Amendment to the Merger Agreement On December 4, 2017, the Company, Merger Sub and DropCar entered into Amendment No. 3 to the Merger Agreement (“Amendment No. 3”). The primary purpose of Amendment No. 3 is to make certain changes to the definition of Exchange Ratio that were agreed to by the parties in connection with the Repricing Offer described below. The principal changes to the definition of Exchange Ratio are as follows: 1. The number of shares of WPCS Common Stock that are deemed to be outstanding at the time of the Merger was increased to 6,530,681. Previously it had been 6,118,689. 2. WPCS equity allocation percentage was increased to 16.01%. It had previously been 15%. Consequently, DropCar’s equity allocation percentage is reduced to 83.99% from 85%. As a result of the foregoing changes, the number of shares of WPCS Common Stock that will be issued to DropCar’s securityholders and advisors will be reduced, although the DropCar securityholders and advisors will still own a majority of the issued and outstanding shares of WPCS Common Stock following the Merger. The reduction in the number of shares to be issued by WPCS in the Merger will result in a reduction in the number of shares of WPCS Common Stock that will be allocated to DropCar’s advisors in connection with the Merger. Thus, the Advisory/Commitment Allocation Percentage was reduced to 15.6% from 15.8%. Amendment No. 3 also includes a revised Exhibit D, which sets forth the formula for adjusting the equity allocation percentages in the event WPCS Net Cash (as defined in the Merger Agreement) at the time of the Merger is more or less than $419,000. The change in the formula reflects the changes set forth in paragraphs 1 and 2 above. Finally, Amendment No. 3 includes a new Exhibit B-3, which is the form of an Amended and Restated Support Agreement, dated as of December 4, 2017, which was executed by Alpha Capital Anstalt (“ Alpha Repricing Offer – Series H-1 Warrants If the Holders exercise all their Series H-1 Warrants, the aggregate gross proceeds to WPCS will be approximately $1,474,000. Through December 12, 2017 (the date preceding the filing date of this report) (i) 1,008,931 Series H-1 Warrants have been exercised for cash at the reduced exercise price of $1.21, yielding aggregate gross proceeds to the Company of approximately $1,221,000 and 208,930 Series H-1 Warrants remained unexercised; and (ii) the Company has issued Reload Warrants for (a) 290,000 shares with an exercise price of $1.18per share, (b) 400,000 shares with an exercise price of $1.17 per share and Exercise of Series H-3 Warrants For the period from October 31, 2017 until the filing date of this report, in addition to the exercise of the Series H-1 Warrants in the Repricing Offer described above, the holders of Series H-3 Warrants have exercised warrants for an aggregate of shares of WPCS Common Stock for which the Company received aggregate gross proceeds of approximately $ in cash.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Oct. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the Form 10-K for the year ended April 30, 2017.
Recent Accounting Standards	Recent Accounting Standards Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) Leases (Topic 840) Revenue from Contracts with Customers In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry-specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments of ASU 2014-09 were effective for reporting periods beginning after December 15, 2016, with early adoption prohibited. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. S ubsequent to issuing ASU 2014-09, the FASB issued the following amendments concerning the adoption and clarification of ASU 2014-09. In August 2015, the FASB issued ASU No. 2015-14 “Revenue from Contracts with Customers (Topic 606), Deferral of the Effective Date” (“ASU 2015-14”), which deferred the effective date one year. As a result, the amendments of ASU 2014-09 are effective for reporting periods beginning after December 15, 2017, with early adoption permitted only as of annual reporting periods beginning after December 15, 2016. In March 2016, the FASB issued ASU No. 2016-08 “Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue versus Net)” (“ASU 2016-08”), which clarifies the implementation guidance on principal versus agent considerations in the new revenue recognition standard. ASU 2016-08 clarifies how an entity should identify the unit of accounting (i.e. the specified good or service) for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements. In April 2016, the FASB issued ASU No. 2016-10 “Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing” (“ASU 2016-10”), which reduces the complexity when applying the guidance for identifying performance obligations and improves the operability and understandability of the license implementation guidance. In May 2016, the FASB issued ASU No. 2016-12 “Revenue from Contracts with Customers (Topic 606), Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance on transition, collectability, noncash consideration and the presentation of sales and other similar taxes. ASU 2016-12 clarifies that, for a contract to be considered completed at transition, all (or substantially all) of the revenue must have been recognized under legacy GAAP. In addition, ASU 2016-12 clarifies how an entity should evaluate the collectability threshold and when an entity can recognize nonrefundable consideration received as revenue if an arrangement does not meet the standard’s contract criteria. In December 2016, the FASB issued an update (“ASU 2016-20”) to ASC 606, Technical Corrections and Improvements, which outlines technical corrections to certain aspects of the new revenue recognition standard such as provisions for losses on construction type contracts and disclosure of remaining performance obligations, among other aspects. In September 2017, the FASB issued ASU 2017-13, “Revenue Recognition” (Topic 605), “Revenue from Contracts with Customers” (Topic 606), “Leases” (Topic 840), and “Leases” (Topic 842) , w hich provides additional implementation guidance on the previously issued ASU 2014-09. The Company is currently evaluating the potential impact that Business Combinations In January 2017, the FASB issued an ASU 2017-01, Business Combinations (Topic 805) Clarifying the Definition of a Business. The amendments in this Update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company is currently evaluating the impact of adopting this guidance. Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”), SEC or other standard setting bodies that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	6 Months Ended
	Oct. 31, 2017
Accounts Receivable [Member]
Concentration Risk [Line Items]
Schedules of Concentration of Risk, by Risk Factor	The concentration of accounts receivable as of October 31, 2017 and April 30, 2017, respectively are as follows: As of October 31, 2017 April 30, 2017 Customer A 55 % 24 % Customer B 11 % 12 % Customer C - 10 %
Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Schedules of Concentration of Risk, by Risk Factor	The concentration of revenue recognition for the three and six months ended October For the three months ended For the six months ended October 31, October 31, 2017 2016 2017 2016 Customer A 51 % 14 % 38 % 10 % Customer B 11 % 11 % 13 % - - Represents less than 10%

BASIC AND DILUTED NET (LOSS) 21

BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE (Tables)	6 Months Ended
	Oct. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	For the three months ended For the six months ended October 31, October 31, 2017 2016 2017 2016 Numerator: Net (loss) income attributable to WPCS common stockholders, basic and diluted $ (1,271,101) $ (438,685) $ (1,711,179) $ 118,496 Denominator: Weighted average shares outstanding – basic 3,748,861 2,854,230 3,550,510 2,777,817 Stock options - - - 99,783 Series H and H-1 convertible preferred stock - - - 913,200 Weighted average shares outstanding – diluted 3,748,861 2,854,230 3,550,510 3,790,800 Basic (loss) income per common share $ (0.34) $ (0.15) $ (0.48) $ 0.04 Diluted (loss) income per common share $ (0.34) $ (0.15) $ (0.48) $ 0.03
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following securities were excluded from the weighted average dilutive common shares outstanding because their inclusion would have been antidilutive. As of October 31, 2017 2016 Common stock equivalents: Common stock options 3,252,000 852,000 Series H, H-1, H-2 and H-3 preferred stock 526,000 913,000 Common stock purchase warrants 2,090,000 1,295,000 Totals 5,868,000 3,060,000

COSTS AND ESTIMATED EARNINGS 22

COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS (Tables)	6 Months Ended
	Oct. 31, 2017
Contractors [Abstract]
Schedule of Costs and Estimated Earnings on Uncompleted Contracts	Costs and estimated earnings on uncompleted contracts consist of the following at October 31, 2017 and April 30, 2017: October 31, 2017 April 30, 2017 Costs incurred on uncompleted contracts $ 17,149,734 $ 16,362,011 Estimated contract earnings 3,660,429 3,714,584 20,810,163 20,076,595 Less: Billings to date 22,741,900 21,771,566 Total $ (1,931,737) $ (1,694,971) Costs and estimated earnings in excess of billings on uncompleted contracts $ 315,437 $ 410,826 Billings in excess of cost and estimated earnings on uncompleted contracts 2,247,174 2,105,797 Total $ (1,931,737) $ (1,694,971)

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	6 Months Ended
	Oct. 31, 2017
Debt Disclosure [Abstract]
Schedule of Debt	The following tables summarize outstanding loans payable related to automobiles as of October Carrying Value Stated as of Estimated Future Payment Maturity Date Interest Rate October 31, 2017 Within 1 Year After 1 year 0% automobile loan payable April 2018 - June 2019 0.0 % $ 14,000 $ 9,000 $ 5,000 1% automobile loan payable November 2022 1.0 % 21,000 5,000 16,000 3% automobile loan payable November 2022 3.0 % 21,000 5,000 16,000 4% automobile loan payable December 2016 - January 2020 4.0 % 19,000 7,000 12,000 5% automobile loan payable January 2020 - February 2020 5.0 % 42,000 18,000 24,000 7% automobile loan payable June 2019 7.0 % 21,000 5,000 16,000 8% automobile loan payable October 2021 8.0 % 13,000 3,000 10,000 $ 151,000 $ 52,000 $ 99,000 Carrying Value Stated as of Estimated Future Payment Maturity Date Interest Rate April 30, 2017 Within 1 Year After 1 year 0% automobile loan payable April 2018 - June 2019 0.0 % $ 18,000 $ 9,000 $ 9,000 1% automobile loan payable November 2022 1.0 % 23,000 5,000 18,000 3% automobile loan payable November 2022 3.0 % 24,000 5,000 19,000 4% automobile loan payable December 2016 - January 2020 4.0 % 25,000 9,000 16,000 5% automobile loan payable January 2020 - February 2020 5.0 % 50,000 17,000 33,000 7% automobile loan payable June 2019 7.0 % 23,000 5,000 18,000 8% automobile loan payable October 2021 8.0 % 15,000 3,000 12,000 $ 178,000 $ 53,000 $ 125,000

DESCRIPTION OF THE BUSINESS A24

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details Textual)	12 Months Ended
	Apr. 30, 2017
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Number of Reportable Segments	1
Number of Operating Segments	1

LIQUIDITY AND CAPITAL RESOURC25

LIQUIDITY AND CAPITAL RESOURCES (Details Textual) - USD ($)	Dec. 12, 2017	Oct. 31, 2017	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Working Capital Surplus		$ 2,943,000	$ 2,943,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents		3,695,262	3,695,262	$ 2,070,388	$ 2,159,344	$ 2,235,597
Proceeds from Warrant Exercises		$ 1,070,000	$ 1,070,216	$ 0
Subsequent Event [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Proceeds from Warrant Exercises	$ 2,546,000

CONCENTRATIONS (Details)

CONCENTRATIONS (Details)	3 Months Ended		6 Months Ended				12 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017		Oct. 31, 2016		Apr. 30, 2017
Accounts Receivable [Member] | Customer A [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			55.00%				24.00%
Accounts Receivable [Member] | Customer B [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			11.00%				12.00%
Accounts Receivable [Member] | Customer C [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			0.00%	[1]			10.00%
Sales Revenue, Net [Member] | Customer A [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	51.00%	14.00%	38.00%		10.00%
Sales Revenue, Net [Member] | Customer B [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	11.00%	11.00%	13.00%		0.00%	[1]
[1]	Represents less than 10%

CONCENTRATIONS (Details Textual

CONCENTRATIONS (Details Textual) - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Concentration Risk [Line Items]
Contract Receivable Retainage, Total	$ 1,094,000	$ 326,000

BASIC AND DILUTED NET (LOSS) 28

BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Numerator:
Net (loss) income attributable to WPCS common stockholders, basic and diluted	$ (1,271,101)	$ (438,685)	$ (1,711,179)	$ 118,496
Denominator:
Weighted average shares outstanding - basic	3,748,861	2,854,230	3,550,510	2,777,817
Stock options	0	0	0	99,783
Series H and H-1 convertible preferred stock	0	0	0	913,200
Weighted average shares outstanding - diluted	3,748,861	2,854,230	3,550,510	3,790,800
Basic (loss) income per common share	$ (0.34)	$ (0.15)	$ (0.48)	$ 0.04
Diluted (loss) income per common share	$ (0.34)	$ (0.15)	$ (0.48)	$ 0.03

BASIC AND DILUTED NET (LOSS) 29

BASIC AND DILUTED NET (LOSS) INCOME PER COMMON SHARE (Details 1) - shares	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	5,868,000	3,060,000
Common stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,252,000	852,000
Series H, H-1, H-2 and H-3 Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	526,000	913,000
Common stock purchase warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,090,000	1,295,000

COSTS AND ESTIMATED EARNINGS 30

COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS (Details) - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Costs incurred on uncompleted contracts	$ 17,149,734	$ 16,362,011
Estimated contract earnings	3,660,429	3,714,584
Gross Total	20,810,163	20,076,595
Less: Billings to date	22,741,900	21,771,566
Total	(1,931,737)	(1,694,971)
Costs and estimated earnings in excess of billings on uncompleted contracts	315,437	410,826
Billings in excess of cost and estimated earnings on uncompleted contracts	2,247,174	2,105,797
Total	$ (1,931,737)	$ (1,694,971)

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Debt Instrument [Line Items]
Carrying Value	$ 151,000	$ 178,000
Estimated Future Payment Within 1 Year	52,000	53,000
Estimated Future Payment After 1 year	$ 99,000	$ 125,000
0% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	April 2018 - June 2019	April 2018 - June 2019
Stated Interest Rate	0.00%	0.00%
Carrying Value	$ 14,000	$ 18,000
Estimated Future Payment Within 1 Year	9,000	9,000
Estimated Future Payment After 1 year	$ 5,000	$ 9,000
1% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	November 2,022	November 2,022
Stated Interest Rate	1.00%	1.00%
Carrying Value	$ 21,000	$ 23,000
Estimated Future Payment Within 1 Year	5,000	5,000
Estimated Future Payment After 1 year	$ 16,000	$ 18,000
3% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	November 2,022	November 2,022
Stated Interest Rate	3.00%	3.00%
Carrying Value	$ 21,000	$ 24,000
Estimated Future Payment Within 1 Year	5,000	5,000
Estimated Future Payment After 1 year	$ 16,000	$ 19,000
4% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	December 2016 - January 2020	December 2016 - January 2020
Stated Interest Rate	4.00%	4.00%
Carrying Value	$ 19,000	$ 25,000
Estimated Future Payment Within 1 Year	7,000	9,000
Estimated Future Payment After 1 year	$ 12,000	$ 16,000
5% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	January 2020 - February 2020	January 2020 - February 2020
Stated Interest Rate	5.00%	5.00%
Carrying Value	$ 42,000	$ 50,000
Estimated Future Payment Within 1 Year	18,000	17,000
Estimated Future Payment After 1 year	$ 24,000	$ 33,000
7% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	June 2,019	June 2,019
Stated Interest Rate	7.00%	7.00%
Carrying Value	$ 21,000	$ 23,000
Estimated Future Payment Within 1 Year	5,000	5,000
Estimated Future Payment After 1 year	$ 16,000	$ 18,000
8% automobile loan payable [Member]
Debt Instrument [Line Items]
Maturity Date	October 2,021	October 2,021
Stated Interest Rate	8.00%	8.00%
Carrying Value	$ 13,000	$ 15,000
Estimated Future Payment Within 1 Year	3,000	3,000
Estimated Future Payment After 1 year	$ 10,000	$ 12,000

INCOME FROM ARBITRATION SETTL32

INCOME FROM ARBITRATION SETTLEMENTS (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 16, 2016	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017
Suisun Operation [Member]
Proceeds from Legal Settlements			$ 31,000
Cooper Medical School [Member]
Proceeds from Legal Settlements	$ 1,150,000
BTX Trader Inc [Member]
Proceeds from Legal Settlements		$ 8,000		$ 16,000

BANK LINE OF CREDIT (Details Te

BANK LINE OF CREDIT (Details Textual) - Revolving Credit Facility [Member] - USD ($)	1 Months Ended
	May 20, 2015	Oct. 31, 2017
Line of Credit Facility [Line Items]
Proceeds from Lines of Credit	$ 1,000,000
Line of Credit Facility, Initiation Date	May 20, 2015
Line of Credit Facility, Interest Rate During Period	2.00%
Line of Credit Facility, Expiration Date	Aug. 15, 2017
Long-term Line of Credit		$ 1,000,000

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($)	3 Months Ended	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2017	Oct. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Other	802,463
Proceeds from Warrant Exercises	$ 1,070,000	$ 1,070,216	$ 0
Series H-1 Preferred Stock Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right,Excercised	61,898
Series H-2 Preferred Stock Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right,Excercised	309,900
Series H-3 Preferred Stock Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right,Excercised	430,665
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion	935,600	935,600
Stock Issued During Period, Shares, Other		802,463
Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Other		0
Series H-1 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of Stock, Shares Converted	4,289
Series H-2 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of Stock, Shares Converted	1,239
Series H3 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of Stock, Shares Converted	3,828

PROPOSED MERGER (Details Textua

PROPOSED MERGER (Details Textual) - USD ($)	Dec. 12, 2017	Sep. 06, 2017	Oct. 31, 2017	Oct. 31, 2017	Oct. 31, 2016	Dec. 04, 2017
Percentage Of Common Stock Outstanding		16.00%
Description Of Equity Financing		As a condition to the Closing, DropCar is obligated to raise up to $5 million, but not less than $4 million, in equity financing (the “Company Closing Financing”). The Company Closing Financing is expected to close immediately prior to or simultaneously with the Closing. This obligation for equity financing is reduced on a dollar for dollar basis for the amount of cash received prior to closing for any preferred warrant exercises received by the Company. As of the filing date of this report the Company has received approximately $1,325,000 in proceeds from warrant exercises. In addition, the consummation of the Merger is subject to customary conditions, including, without limitation, (a) approval by the Company and DropCar stockholders of the Merger Agreement and the transactions contemplated thereby; (b) the absence of any law, order, injunction or other legal restraint prohibiting the Merger; and (c) receipt of approval from NASDAQ to list the shares of WPCS common stock on the NASDAQ Capital Market post-Merger.
Proceeds from Warrant Exercises			$ 1,070,000	$ 1,070,216	$ 0
Selling, General and Administrative Expenses [Member]
Business Combination, Integration Related Costs			$ 240,000	$ 400,000
Subsequent Event [Member]
Proceeds from Warrant Exercises	$ 2,546,000
Merger Agreement [Member]
Share Price		$ 2.50
Percentage Of Common Stock Outstanding		84.00%
Cash		$ 419,000
Termination Fee		250,000
Maximum Reimbursement Expenses		$ 125,000
Merger Agreement [Member] | Subsequent Event [Member]
Cash						$ 419,000

SUBSEQUENT EVENT (Details Textu

SUBSEQUENT EVENT (Details Textual) - USD ($)	Dec. 12, 2017	Dec. 04, 2017	Oct. 31, 2017	Oct. 31, 2017	Oct. 31, 2016	Sep. 06, 2017	Apr. 30, 2017
Subsequent Event [Line Items]
Common Stock, Shares, Outstanding			5,090,224	5,090,224			3,352,159
Proceeds from Warrant Exercises			$ 1,070,000	$ 1,070,216	$ 0
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Warrant Exercises	$ 2,546,000
Subsequent Event [Member] | Exercise Price 1.18 Per Share [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	290,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.18
Subsequent Event [Member] | Exercise Price 1.17 Per Share [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	400,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.17
Subsequent Event [Member] | Exercise Price 1.09 Per Share [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	318,931
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.09
Subsequent Event [Member] | Series H1 Warrants [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.21
Proceeds from Warrant Exercises	$ 1,221,000
Class of Warrant or Right, Outstanding	208,930
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,008,931
Percentage Of Warrants Exercised		50.00%
Subsequent Event [Member] | Series H3 Warrants [Member]
Subsequent Event [Line Items]
Class of Warrant or Right,Excercised	185,063
Proceeds from Warrant Exercises	$ 255,000
Subsequent Event [Member] | Merger [Member] | Series H1 Warrants [Member]
Subsequent Event [Line Items]
Proceeds from Warrant Exercises	$ 1,474,000
Merger Agreement [Member]
Subsequent Event [Line Items]
Common Stock, Shares, Outstanding			6,118,689	6,118,689
Cash						$ 419,000
Merger Agreement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Shares, Outstanding		6,530,681
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		9.99%
Cash		$ 419,000
Business Acquisition, Planned Restructuring Activities, Description		WPCS equity allocation percentage was increased to 16.01%. It had previously been 15%. Consequently, DropCar’s equity allocation percentage is reduced to 83.99% from 85%.As a result of the foregoing changes, the number of shares of WPCS Common Stock that will be issued to DropCar’s securityholders and advisors will be reduced, although the DropCar securityholders and advisors will still own a majority of the issued and outstanding shares of WPCS Common Stock following the Merger. The reduction in the number of shares to be issued by WPCS in the Merger will result in a reduction in the number of shares of WPCS Common Stock that will be allocated to DropCar’s advisors in connection with the Merger. Thus, the Advisory/Commitment Allocation Percentage was reduced to 15.6% from 15.8%.