PharmaCyte Biotech (PMCB) 10-Q 16 Mar 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2023	Mar. 16, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jan. 31, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--04-30
Entity File Number	001-40699
Entity Registrant Name	PHARMACYTE BIOTECH, INC.
Entity Central Index Key	0001157075
Entity Tax Identification Number	62-1772151
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3960 Howard Hughes Parkway
Entity Address, Address Line Two	Suite 500
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89169
City Area Code	(917)
Local Phone Number	595-2850
Title of 12(b) Security	Common Stock, Par Value $0.0001 Per Share
Trading Symbol	PMCB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,443,385

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Current assets:
Cash and cash equivalents	$ 72,640,218	$ 85,400,656
Prepaid expenses and other current assets	181,008	94,172
Total current assets	72,821,226	85,494,828
Other assets:
Intangibles	3,549,427	3,549,427
Investment in SG Austria	1,572,193	1,572,193
Other assets	7,688	7,688
Total other assets	5,129,308	5,129,308
Total Assets	77,950,534	90,624,136
Current liabilities:
Accounts payable	445,935	205,361
Accrued expenses	381,899	499,009
Total current liabilities	827,834	704,370
Total Liabilities	827,834	704,370
Commitments and Contingencies (Notes 6 and 8)
Stockholders' equity:
Common stock, authorized: 33,333,334 shares, $0.0001 par value; shares issued 21,602,078, shares outstanding 18,209,018 as of January 31, 2023, and 20,721,047 shares issued and outstanding as of April 30, 2022, respectively	2,160	2,072
Additional paid-in capital	202,230,583	201,582,107
Accumulated deficit	(115,838,311)	(111,648,656)
Treasury stock, at cost, 3,393,060 shares as of January 31, 2023	(9,254,005)	0
Accumulated other comprehensive loss	(17,727)	(15,757)
Total stockholders' equity	77,122,700	89,919,766
Total Liabilities and Stockholders' Equity	$ 77,950,534	$ 90,624,136

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Jan. 31, 2023	Apr. 30, 2022
Statement of Financial Position [Abstract]
Common stock, shares authorized	33,333,334	33,333,334
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares issued	21,602,078	20,721,047
Common stock, shares outstanding	18,209,018	20,721,047
Treasury stock, shares	3,393,060

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Research and development costs	45,393	158,039	382,662	436,872
Compensation expense	251,556	267,110	979,694	801,007
Director fees	795,969	84,897	951,031	209,110
Legal and professional	103,180	130,758	2,454,227	601,388
General and administrative	356,885	215,315	784,597	835,936
Total operating expenses	1,552,983	856,119	5,552,211	2,884,313
Loss from operations	(1,552,983)	(856,119)	(5,552,211)	(2,884,313)
Other expenses:
Interest income	635,889	45,459	1,214,562	71,078
Interest expense	0	0	0	(509)
Other income (expense), net	152,958	(630)	147,994	(2,710)
Total other income	788,847	44,829	1,362,556	67,859
Net loss	$ (764,136)	$ (811,290)	$ (4,189,655)	$ (2,816,454)
Basic loss per share	$ (0.04)	$ (0.04)	$ (0.21)	$ (0.21)
Diluted loss per share	$ (0.04)	$ (0.04)	$ (0.21)	$ (0.21)
Weighted average shares outstanding basic	18,995,442	21,667,239	20,051,617	13,538,792
Weighted average shares outstanding diluted	18,995,442	21,667,239	20,051,617	13,538,792

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Income Statement [Abstract]
Net loss	$ (764,136)	$ (811,290)	$ (4,189,655)	$ (2,816,454)
Other comprehensive income (loss):
Foreign currency translation	(2,554)	(210)	(1,970)	1,081
Other comprehensive income (loss)	(2,554)	(210)	(1,970)	1,081
Comprehensive loss	$ (766,690)	$ (811,500)	$ (4,191,625)	$ (2,815,373)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Apr. 30, 2021	$ 159	$ 114,109,169		$ (107,409,495)	$ (20,382)	$ 6,679,451
Beginning balance, shares at Apr. 30, 2021	1,590,084
Stock issued for compensation		11,055				11,055
Stock issued for services		24,765				24,765
Stock issued for services, shares	1,336
Stock issued for cash, net of issuance costs of $8,362,137	$ 2	(2)
Stock issued for cash, net of issuance costs , shares	20,251
Stock-based compensation options		24,144				24,144
Foreign currency translation adjustment					(1,615)	(1,615)
Net loss				(1,025,418)		(1,025,418)
Ending balance, value at Jul. 31, 2021	$ 161	114,169,131		(108,434,913)	(21,997)	5,712,382
Ending balance, shares at Jul. 31, 2021	1,611,671
Beginning balance, value at Apr. 30, 2021	$ 159	114,109,169		(107,409,495)	(20,382)	6,679,451
Beginning balance, shares at Apr. 30, 2021	1,590,084
Foreign currency translation adjustment						1,081
Net loss						(2,816,454)
Ending balance, value at Jan. 31, 2022	$ 2,072	201,573,368		(110,225,949)	(19,301)	91,330,190
Ending balance, shares at Jan. 31, 2022	20,720,204
Beginning balance, value at Jul. 31, 2021	$ 161	114,169,131		(108,434,913)	(21,997)	5,712,382
Beginning balance, shares at Jul. 31, 2021	1,611,671
Stock issued for compensation		11,055				11,055
Stock issued for services		4,566				4,566
Stock issued for services, shares	668
Stock issued for cash, net of issuance costs of $8,362,137	$ 1,911	82,611,089				82,613,000
Stock issued for cash, net of issuance costs , shares	19,101,812
Stock-based compensation options		10,384				10,384
Issuance of pre-funded warrants		4,749,050				4,749,050
Stock issued fractional shares – reverse stock split
Stock issued fractional shares reverse stock split , shares	1,653
Foreign currency translation adjustment					2,906	2,906
Net loss				(979,746)		(979,746)
Ending balance, value at Oct. 31, 2021	$ 2,072	201,555,275		(109,414,659)	(19,091)	92,123,597
Ending balance, shares at Oct. 31, 2021	20,715,804
Stock issued for compensation		8,286				8,286
Stock issued for compensation, shares	4,400
Stock issued for services		2,442				2,442
Stock-based compensation options		7,365				7,365
Foreign currency translation adjustment					(210)	(210)
Net loss				(811,290)		(811,290)
Ending balance, value at Jan. 31, 2022	$ 2,072	201,573,368		(110,225,949)	(19,301)	91,330,190
Ending balance, shares at Jan. 31, 2022	20,720,204
Beginning balance, value at Apr. 30, 2022	$ 2,072	201,582,107		(111,648,656)	(15,757)	89,919,766
Beginning balance, shares at Apr. 30, 2022	20,721,047
Stock issued for compensation		2,750				2,750
Stock issued for services		2,278				2,278
Stock issued for services, shares	1,002
Stock-based compensation options		4,595				4,595
Stock issued for warrant exercise	$ 88	792				880
Stock issued for warrant exercise , shares	880,000
Foreign currency translation adjustment					1,304	1,304
Net loss				(1,545,012)		(1,545,012)
Repurchase of common stock			$ (2,090,847)			(2,090,847)
Repurchase of common stock, shares			(851,981)
Ending balance, value at Jul. 31, 2022	$ 2,160	201,592,522	$ (2,090,847)	(113,193,668)	(14,453)	86,295,714
Ending balance, shares at Jul. 31, 2022	21,602,049		(851,981)
Beginning balance, value at Apr. 30, 2022	$ 2,072	201,582,107		(111,648,656)	(15,757)	89,919,766
Beginning balance, shares at Apr. 30, 2022	20,721,047
Foreign currency translation adjustment						(1,970)
Net loss						(4,189,655)
Ending balance, value at Jan. 31, 2023	$ 2,160	202,230,583	$ (9,254,005)	(115,838,311)	(17,727)	77,122,700
Ending balance, shares at Jan. 31, 2023	21,602,078		(3,393,060)
Beginning balance, value at Jul. 31, 2022	$ 2,160	201,592,522	$ (2,090,847)	(113,193,668)	(14,453)	86,295,714
Beginning balance, shares at Jul. 31, 2022	21,602,049		(851,981)
Stock issued for compensation		3,917				3,917
Stock-based compensation options		4,212				4,212
Stock issued fractional shares – reverse stock split
Stock issued fractional shares reverse stock split , shares	29
Foreign currency translation adjustment					(720)	(720)
Net loss				(1,880,507)		(1,880,507)
Repurchase of common stock			$ (3,385,044)			(3,385,044)
Repurchase of common stock, shares			(1,223,153)
Ending balance, value at Oct. 31, 2022	$ 2,160	201,600,651	$ (5,475,891)	(115,074,175)	(15,173)	81,037,572
Ending balance, shares at Oct. 31, 2022	21,602,078		(2,075,134)
Stock issued for compensation		667				667
Stock-based compensation options		629,265				629,265
Foreign currency translation adjustment					(2,554)	(2,554)
Net loss				(764,136)		(764,136)
Repurchase of common stock			$ (3,778,114)			(3,778,114)
Repurchase of common stock, shares			(1,317,926)
Ending balance, value at Jan. 31, 2023	$ 2,160	$ 202,230,583	$ (9,254,005)	$ (115,838,311)	$ (17,727)	$ 77,122,700
Ending balance, shares at Jan. 31, 2023	21,602,078		(3,393,060)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - USD ($)	3 Months Ended
	Oct. 31, 2021	Jul. 31, 2021
Common Stock [Member]
Payments of Stock Issuance Costs	$ 8,362,137	$ 194,150

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Cash flows from operating activities:
Net loss	$ (4,189,655)	$ (2,816,454)
Adjustments to reconcile net loss to net cash used in operating activities:
Other non-cash expense	165,868	0
Stock issued for services	2,278	31,773
Stock issued for compensation	7,334	30,396
Stock-based compensation	638,072	41,893
Change in assets and liabilities:
Increase in prepaid expenses and other current assets	(86,836)	(100,970)
Increase in other assets	0	(316)
Increase (decrease) in accounts payable	74,706	(79,399)
Decrease in accrued expenses	(117,110)	(32,402)
Net cash used in operating activities	(3,505,343)	(2,925,479)
Cash flows from investing activities:
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Repurchase of common stock	(9,254,005)	0
Proceeds from issuance of pre-funded warrants	0	31,669,027
Proceeds from sale of common stock, net of issuance costs	0	55,693,022
Proceeds from warrant exercise	880	0
Net cash provided (used) in financing activities	(9,253,125)	87,362,049
Effect of currency rate exchange on cash and cash equivalents	(1,970)	1,081
Net increase (decrease) in cash and cash equivalents	(12,760,438)	84,437,651
Cash and cash equivalents at beginning of the period	85,400,656	2,202,106
Cash and cash equivalents at end of the period	72,640,218	86,639,757
Supplemental disclosure of cash flows information:
Cash paid during the periods for income taxes	0	1,600
Cash paid during the periods for interest	0	509
Non-cash equity issuance costs	$ 0	$ 34,477,000

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Jan. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1 – NATURE OF BUSINESS PharmaCyte Biotech, Inc. (“Company”) is a biotechnology company focused on developing cellular therapies for cancer, diabetes and malignant ascites based upon a proprietary cellulose-based live cell encapsulation technology known as “Cell-in-a-Box ® ® The Company is a Nevada corporation incorporated in 1996. In 2013, the Company restructured its operations to focus on biotechnology. The Company acquired licenses from SG Austria Pte. Ltd., a Singapore corporation (“SG Austria”) to treat cancer and Austrianova Singapore Pte. Ltd., a Singapore corporation (“Austrianova Singapore”) to treat diabetes using the Cell-in-the-Box technology. The restructuring resulted in the Company focusing all its efforts upon the development of a novel, effective and safe way to treat cancer and diabetes. In January 2015, the Company changed its name from Nuvilex, Inc. to PharmaCyte Biotech, Inc. to reflect the nature of its current business. In October 2021, the Company moved its headquarters from Laguna Hills, California to Las Vegas, Nevada. On September 1, 2020, the Company submitted an Investigational New Drug Application (“IND”) to the United States Food and Drug Administration (“FDA”) for a planned clinical trial in LAPC. On October 1, 2020, the Company received notice from the FDA that it had placed the IND on clinical hold. On October 30, 2020, the FDA sent a letter to the Company setting forth the reasons for the clinical hold and specific guidance on what the Company must do to have the clinical hold lifted. To lift the clinical hold, the FDA informed the Company that it needs to conduct several additional preclinical studies. The FDA also requested additional information regarding several topics, including DNA sequencing data, manufacturing information and product release specifications. The Company has been in the process of conducting these studies and gathering additional information to submit to the FDA. See “Investigational New Drug Application and Clinical Hold” below. On August 15, 2022, the Company entered into a Cooperation Agreement (“Cooperation Agreement”) with Iroquois Master Fund Ltd. and its affiliates, pursuant to which the Company elected a reconstituted Board of Directors (”Board”). The Board has formed a Business Review Committee to evaluate, investigate and review the Company’s business, affairs, strategy, management and operations and in its sole discretion to make recommendations to the Company’s management and Board with respect thereto. The Business Review Committee is also reviewing many of the risks relative to the Company’s business. In addition, the Board is reviewing the Company’s development programs and its relationship with SG Austria, including that all licensed patents have expired, that know-how relating to the Company’s Cell-in-a-Box® technology solely resides with SG Austria, and that the incentives of SG Austria and its management may not be currently aligned with those of the Company. The Board has curtailed spending on the Company’s programs, including pre-clinical and clinical activities, until the review by the Business Review Committee and the Board is complete and the Board has determined the actions and plans to be implemented. The Business Review Committee’s recommendations will include potentially seeking a new framework for the Company’s relationship with SG Austria and its subsidiaries. In the event the Company is unsuccessful in seeking an acceptable new framework, the Company will reevaluate whether it should continue those programs which are dependent on SG Austria, including its development programs for LAPC, diabetes and malignant ascites. The issues involving SG Austria have delayed the Company’s timeline for addressing the FDA clinical hold for its planned clinical trial in LAPC and could result in other delays or termination of the development activities. In addition, the curtailment of spending on the Company’s programs pending the review by the Business Review Committee and the Board may cause additional delays. The Cell-in-a-Box ® The Company has been developing therapies for pancreatic and other solid cancerous tumors by using genetically engineered live human cells that it believes are capable of converting a cancer prodrug into its cancer-killing form. The Company encapsulates those cells using the Cell-in-a-Box ® The Company has also been developing a way to delay the production and accumulation of malignant ascites that results from many types of abdominal cancerous tumors. The Company’s therapy for malignant ascites involves using the same encapsulated cells it employs for pancreatic cancer but placing the encapsulated cells in the peritoneal cavity of a patient and administering ifosfamide intravenously. In addition to the two cancer programs discussed above, the Company has been working on ways to exploit the benefits of the Cell-in-a-Box ® Cannabis ® Finally, the Company has been developing a potential therapy for Type 1 diabetes and insulin-dependent Type 2 diabetes. The Company’s product candidate for the treatment of diabetes consists of encapsulated genetically modified insulin-producing cells. The encapsulation will be done using the Cell-in-a-Box ® Until the review by the Business Review Committee and the Board is complete and the Board has determined the actions and plans to be implemented, spending on the Company’s programs has been curtailed. Investigational New Drug Application and Clinical Hold On September 1, 2020, the Company submitted an IND to the FDA for a planned clinical trial in LAPC. On October 1, 2020, the Company received notice from the FDA that it had placed the Company’s IND on clinical hold. On October 30, 2020, the FDA sent the Company a letter setting forth the reasons for the clinical hold and providing specific guidance on what the Company must do to have the clinical hold lifted. In order to address the clinical hold, the FDA requested that the Company: · Provide additional sequencing data and genetic stability studies; · Conduct a stability study on ‌the Company’s final formulated product candidate as well as the cells from the Company’s Master Cell Bank; · Evaluate the compatibility of the delivery devices (the prefilled syringe and the microcatheter used to implant the CypCaps ™ · Provide additional detailed description of the manufacturing process of ‌the Company’s product candidate for pancreatic cancer; · Provide additional product release specifications for the Company’s encapsulated cells; · Demonstrate comparability between the 1 st nd · Conduct a biocompatibility assessment using the Company’s capsules material; · Address specified insufficiencies in the Chemistry, Manufacturing and Controls information in the cross-referenced Drug Master File; · Conduct an additional nonclinical study in a large animal (such as a pig) to assess the safety, activity, and distribution of the product candidate for pancreatic cancer; and · Revise the Investigators Brochure to include any additional preclinical studies conducted in response to the clinical hold and remove any statements not supported by the data the Company generated. The FDA also requested that the Company address the following issues as an amendment to the Company’s IND: · Provide a Certificate of Analysis for pc3/2B1 plasmid that includes tests for assessing purity, safety, and potency; · Perform qualification studies for the drug substance filling step to ensure that the Company’s product candidate for pancreatic cancer remains sterile and stable during the filling process; · Submit an updated batch analysis for the Company’s product candidate for the specific lot that will be used for manufacturing all future product candidates; · Provide additional details for the methodology for the Resorufin (CYP2B1) potency and the PrestoBlue cell metabolic assays; · Provide a few examples of common microcatheters that fit the specifications in ‌the Company’s Angiography Procedure Manual; · Clarify the language in ‌our Pharmacy Manual regarding proper use of the syringe fill with the Company’s product candidate for pancreatic cancer; and · Provide a discussion with data for trial of the potential for cellular and humoral immune reactivity against the heterologous rat CYP2B1 protein and potential for induction of autoimmune-mediated toxicities in ‌our study population. The Company assembled a scientific and regulatory team of experts to address the FDA requests. That team has been working diligently to complete the items requested by the FDA. The Company is in the latter stages of conducting the studies and providing the information requested by the FDA. The Company has completed the pilot study of two pigs and is evaluating the preliminary data before commencing the larger study of 90 pigs. Impact of COVID-19 on the Company’s Financial Condition and Results of Operations In March 2020, the World Health Organization declared an outbreak of COVID-19 as a pandemic, and the world’s economies have experienced pronounced effects. Despite the multiple COVID-19 vaccines globally, there remains uncertainty around the extent and duration of disruption and any future related financial impact cannot reasonably be estimated at this time. COVID-19 has caused and may continue to cause significant, industry-wide delays in clinical trials. Although the Company is not yet in a clinical trial, the Company has filed an IND with the FDA to commence a clinical trial in LAPC, and this clinical trial may experience delays relating to COVID-19 once commenced, including but not limited to: (i) delays or difficulties in enrolling patients in the Company’s clinical trial if the FDA allows the Company to go forward with the trial; (ii) delays or difficulties in clinical site activation, including difficulties in recruiting clinical site investigators and clinical site personnel; (iii) delays in clinical sites receiving the supplies and materials needed to conduct the clinical trial, including interruption in global shipping that may affect the transport of the Company’s clinical trial product; (iv) changes in local regulations as part of a response to COVID-19 which may require the Company to change the ways in which its clinical trial is to be conducted, which may result in unexpected costs, or to discontinue the clinical trial altogether; (v) diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as the Company’s clinical trial sites and hospital staff supporting the conduct of the Company’s clinical trial; (vi) interruption of key clinical trial activities, such as clinical trial site monitoring, due to limitations on travel imposed or recommended by federal or state governments, employers and others, or interruption of clinical trial subject visits and study procedures, the occurrence of which could affect the integrity of clinical trial data; (vii) risk that participants enrolled in our clinical trials will acquire COVID-19 while the clinical trial is ongoing, which could impact the results of the clinical trial, including by increasing the number of observed adverse events; (viii) delays in necessary interactions with local regulators, ethics committees, and other important agencies and contractors due to limitations in employee resources or forced furlough of government employees; (ix) limitations in employee resources that would otherwise be focused on the conduct of the Company’s clinical trial because of sickness of employees or their families or the desire of employees to avoid contact with large groups of people; (x) refusal of the FDA to accept data from clinical trials in affected geographies; and (xi) interruption or delays to the Company’s clinical trial activities. Many of these potential delays may be exacerbated by the impact of COVID-19 in foreign countries where the Company is conducting these preclinical studies, including India, Europe, Singapore and Thailand. Further, the various precautionary measures taken by many governmental authorities around the world in order to limit the spread of COVID-19 has had and may continue to have an adverse effect on the global markets and global economy, including on the availability and pricing of employees, resources, materials, manufacturing and delivery efforts and other aspects of the global economy. COVID-19 could materially disrupt the Company’s business and operations, hamper its ability to raise additional funds or sell securities, continue to slow down the overall economy, curtail consumer spending, interrupt the Company’s supply chain, and make it hard to adequately staff the Company’s operations. Nasdaq Listing The Company’s common stock began trading on Nasdaq on August 10, 2021, under the symbol “PMCB.” Prior to that, the Company’s common stock was quoted on the OTCQB Market under the symbol “PMCB.” Reverse Stock Split Effective July 12, 2021, the Company filed a Certificate of Change with the Nevada Secretary of State that authorized a 1:1500

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. The Company operates independently and through four wholly owned subsidiaries: (i) Bio Blue Bird; (ii) PharmaCyte Biotech Europe Limited; (iii) PharmaCyte Biotech Australia Pty. Ltd.; and (iv) Viridis Biotech, Inc. and are prepared in accordance with U.S. GAAP and the Rules and Regulations of the Commission. Upon consolidation, intercompany balances and transactions are eliminated. The Company’s 14.3 Use of Estimates in the Preparation of Financial Statements The Condensed Consolidated Financial Statements are prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of the Company’s Condensed Consolidated Financial Statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions, which could have a material effect on the reported amounts of the Company’s consolidated financial position and results of operations. The severity, magnitude and duration, as well as the economic consequences of COVID-19, are uncertain, rapidly changing and difficult to predict. Therefore, the Company’s accounting estimates and assumptions may change over time in response to COVID-19 and may change materially in future periods. Cash and Cash Equivalents Cash and cash equivalents include cash in banks and short-term liquid investments purchased with maturities of three months or less. Intangible Assets The Financial Accounting Standards Board (“FASB”) standard on goodwill and other intangible assets prescribes a two-step process for impairment testing of goodwill and indefinite-lived intangibles, which is performed annually, as well as when an event triggering impairment may have occurred. The first step tests for impairment, while the second step, if necessary, measures the impairment. The Company has elected to perform its annual analysis at the end of its reporting year. The Company’s intangible assets are licensing agreements related to the Cell-in-a-Box ® 1,549,427 2,000,000 3,549,427 These intangible assets have an indefinite life; therefore, they are not amortizable. The Company concluded that there was no Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be fully recoverable. If the estimated future cash flows (undiscounted and without interest charges) from the use of an asset are less than carrying value, a write-down would be recorded to reduce the related asset to its estimated fair value. No impairment was identified or recorded during the nine months ended January 31, 2023, and 2022. Fair Value of Financial Instruments For certain of the Company’s non-derivative financial instruments, including cash, accounts payable and accrued expenses, the carrying amount approximates fair value due to the short-term maturities of these instruments. Accounting Standards Codification (“ASC”) Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for current liabilities qualify as financial instruments and are a reasonable estimate of their fair values because of the short period between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: · Level 1. Observable inputs such as quoted prices in active markets; · Level 2. Inputs, other than the quoted prices in active markets, which are observable either directly or indirectly; and · Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Income Taxes Deferred taxes are calculated using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is provided for deferred income tax assets when, in management’s judgment, based upon currently available information and other factors, it is more likely than not that all or a portion of such deferred income tax assets will not be realized. The determination of the need for a valuation allowance is based on an on-going evaluation of current information including, among other things, historical operating results, estimates of future earnings in different taxing jurisdictions and the expected timing of the reversals of temporary differences. The Company believes the determination to record a valuation allowance to reduce a deferred income tax asset is a significant accounting estimate because it is based on, among other things, an estimate of future taxable income in the U.S. and certain other jurisdictions, which is susceptible to change and may or may not occur, and because the impact of adjusting a valuation allowance may be material. In determining when to release the valuation allowance established against the Company’s net deferred income tax assets, the Company considers all available evidence, both positive and negative. Consistent with the Company’s policy, and because of the Company’s history of operating losses, the Company does not currently recognize the benefit of all its deferred tax assets, including tax loss carry forwards, which may be used to offset future taxable income. The Company continually assesses its ability to generate sufficient taxable income during future periods in which deferred tax assets may be realized. When the Company believes it is more likely than not that it will recover its deferred tax assets, the Company will reverse the valuation allowance as an income tax benefit in the condensed consolidated statements of operations. The U.S. GAAP method of accounting for uncertain tax positions utilizes a two-step approach to evaluate tax positions. Step one, recognition, requires evaluation of the tax position to determine if based solely on technical merits it is more likely than not to be sustained upon examination. Step two, measurement, is addressed only if a position is more likely than not to be sustained. In step two, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis, which is more likely than not to be realized upon ultimate settlement with tax authorities. If a position does not meet the more likely than not threshold for recognition in step one, no benefit is recorded until the first subsequent period in which the more likely than not standard is met, the issue is resolved with the taxing authorities or the statute of limitations expires. Positions previously recognized are derecognized when the Company subsequently determines the position no longer is more likely than not to be sustained. Evaluation of tax positions, their technical merits and measurements using cumulative probability are highly subjective management estimates. Actual results could differ materially from these estimates. On March 27, 2020, Congress enacted the Coronavirus Aid, Relief and Economic Security ("CARES") Act to provide certain relief as a result of the Coronavirus Disease 2019 outbreak. The Company maintains a full valuation allowance on its U.S. net deferred tax assets. Deferred tax asset remeasurement (tax expense) was offset by a net decrease in valuation allowance, which resulted in no impact on the Company's income tax expense. Therefore, the Company does not expect the provisions in the CARES Act will impact the Company’s Condensed Consolidated Financial Statements. On March 11, 2021, Congress enacted the American Rescue Plan Act of 2021. The Company does not expect the provisions of this Act will impact the Company’s Condensed Consolidated Financial Statements. Research and Development Research and development (“R&D”) expenses consist of costs incurred for direct and overhead-related research expenses and are expensed as incurred. Costs to acquire technologies, including licenses, which are utilized in research and development and that have no alternative future use are expensed when incurred. Technology developed for use in the Company’s product candidates is expensed as incurred until technological feasibility has been established. R&D costs for the three months ended January 31, 2023, and 2022 were $ 45,393 158,039 382,662 436,872 Stock-Based Compensation The Company recognizes stock-based compensation expense for only those awards ultimately expected to vest on a straight-line basis over the requisite service period of the award. The Company estimates the fair value of stock options using a Black-Scholes-Merton valuation model. This model requires the input of highly subjective assumptions, including the option's expected term and stock price volatility. In addition, judgment is also required in estimating the number of stock-based awards that are expected to be forfeited. Forfeitures are estimated based on historical experience at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The assumptions used in calculating the fair value of share-based payment awards represent management's best estimates, but these estimates involve inherent uncertainties and the application of management's judgment. Thus, if factors change and the Company uses different assumptions, the stock-based compensation expense could be materially different in the future. Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains most of its cash balance at financial institutions located throughout the United States. Accounts at these institutions are insured by the Federal Deposit Insurance Corporation up to $250,000. Uninsured balances aggregated approximately $ 1,100,000 36,356,000 Foreign Currency Translation The Company translates the financial statements of its foreign subsidiaries from the local (functional) currencies to U.S. dollars in accordance with FASB ASC 830, Foreign Currency Matters Recent Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-04”) and also issued subsequent amendments to the initial guidance (collectively, “Topic 848”). Topic 848 is effective for all entities as of March 12, 2020, through December 31, 2024, and provides optional guidance for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. The Company’s adoption of Topic 848 during the period ended January 31, 2023, did not result in an impact on the Company’s Condensed Consolidated Financial Statements.

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Jan. 31, 2023
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 3 – ACCRUED EXPENSES Accrued expenses at January 31, 2023, and April 30, 2022, are summarized below: Schedule of accrued expenses January 31, 2023 April 30, 2022 Payroll related costs $ 89,697 $ 118,062 R&D costs 287,310 377,155 Other 4,892 3,792 Total $ 381,899 $ 499,009 The Director and Officer Insurance Policy for the policy term of September 8, 2021, through September 8, 2022, was paid in full on August 8, 2021. The Company financed the Director and Officer Insurance Policy for the policy term of March 8, 2021, through September 8, 2021. The financing agreement had an interest rate of 4.85 eight monthly payments 12,829 no

COMMON STOCK TRANSACTIONS

COMMON STOCK TRANSACTIONS	9 Months Ended
	Jan. 31, 2023
Equity [Abstract]
COMMON STOCK TRANSACTIONS	NOTE 4 – COMMON STOCK TRANSACTIONS A summary of the Company’s compensatory stock activity and related weighted average grant date fair value information for the three and nine months ended January 31, 2023, and 2022 is as follows: During the nine months ended January 31, 2021, three non-employee members of the Board were issued 1,334 0 0 0 4,342 zero In September 2020, a consultant was issued 333 0 0 0 3,542 zero In January 2021, the Company awarded 4,400 0 7,370 0 29,480 zero During the nine months ended January 31, 2022, three non-employee members of the Board were issued 1,336 0 6,056 0 16,792 zero During the nine months ended January 31, 2022, two consultants were issued 334 0 2,442 0 6,504 zero 84 In September 2021, a consultant was issued 334 0 265 0 353 zero In January 2022, the Company awarded 4,400 666 916 7,333 916 zero During the nine months ended January 31, 2023, three non-employee members of the Board were issued 1,002 0 0 2,278 0 zero All shares were issued without registration under the Securities Act of 1933 as amended (“Securities Act”) in reliance upon the exemption afforded by Section 4(a)(2) of the Securities Act. On April 14, 2021, the Company’s Registration Statement on Form S-3 (File No. 333-255044) (“Third S-3”) was declared effective by the Commission, registering up to $100 million of the Company’s securities. During August 2021, the Company sold and issued approximately 19.1 million 87.4 million 2.5 million On August 9, 2021, the Company entered into an underwriting agreement to offer and sell shares of common stock, pre-funded warrants to purchase common stock and warrants to purchase common stock in a public offering (“First Offering”). The gross proceeds of the First Offering were $ 15 million In August 2021, the Company received twenty-seven (27) cash exercise notices relating to the common warrants with respect to the First Offering totaling 2,522,387 10,720,000 2,522,387 On August 19, 2021, the Company entered into a securities purchase agreement (“Securities Purchase Agreement”) with certain institutional investors (“Purchasers”) pursuant to which the Company agreed to sell in a registered direct offering (“Registered Direct Offering”), shares of the Company’s common stock and pre-funded warrants to purchase shares of common stock. Further, pursuant to the Securities Purchase Agreement, in a concurrent private placement (together with the Registered Direct Offering, “Second Offering”), the Company also agreed to issue to the Purchasers unregistered warrants (“Series A Warrants”) to purchase shares of common stock. The Company received gross proceeds from the Second Offering, before deducting placement agent fees and estimated offering expenses payable by the Company, of approximately $70 million. On November 17, 2021, the Company’s Registration Statement on Form S-3 registering the resale of the common stock underlying the Series A Warrants was declared effective by the U.S. Securities and Exchange Commission (“Commission”). A summary of the Company’s non-vested restricted stock activity and related weighted average grant date fair value information for the last nine months ended January 31, 2023, are as follows: Schedule of non-vested restricted stock activity Shares Weighted Unvested, at April 30, 2022 2,933 2.50 Granted 1,002 2.27 Vested (3,935 ) 2.44 Expired – – Unvested, at January 31, 2023 – $ –

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Jan. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 5 – STOCK OPTIONS AND WARRANTS The Company maintains two equity incentive plans: the 2022 Equity Incentive Plan (“2022 Plan”) and the 2021 Equity Incentive Plan (“2021 Plan” and, together with the 2022 Plan, the “Plans”). The 2022 Plan serves as the successor to the 2021 Plan. The Plans provide for the issuance of incentive stock options (“ISOs”), nonqualified stock options (“NSOs”), stock grants and stock-based awards to employees, directors, and consultants of the Company. 2022 Equity Incentive Plan Effective December 28, 2022, the Company implemented the 2022 Plan which was approved by the Company’s stockholders. The 2022 Plan is administered by the Compensation Committee of the Board (“Compensation Committee”) and has 2,750,000 2021 Equity Incentive Plan Effective June 30, 2021, the Company implemented the 2021 Equity Incentive Plan (“2021 Plan”) which was approved by the Company’s stockholders. The 2021 Equity Plan is administered by the Compensation Committee and had 166,667 Stock Options As of January 31, 2023, the Company had 281,936 During the nine months ended January 31, 2023, and 2022, the Company granted 251,002 7,334 The fair value of the Employee Options at the date of grant was estimated using the Black-Scholes-Merton option-pricing model, based on the following weighted average assumptions: Assumptions for options Nine Months Ended January 31, 2023 2022 Risk-free interest rate 3.30 1.06 Expected volatility 133 129 Expected lives (years) 3.5 2.7 Expected dividend yield 0.00 0.00 The Company’s computation of expected volatility is based on the historical daily volatility of its publicly traded stock. For stock option grants issued during the nine months ended January 31, 2023, and 2022, the Company used a calculated volatility for each grant. The Company lacks adequate information about the exercise behavior now and has determined the expected term assumption under the simplified method provided for under ASC 718, which averages the contractual term of the Company’s stock options of five years with the average vesting term of two and one-half years for an average of three years. The dividend yield assumption of zero is based upon the fact the Company has never paid cash dividends and presently has no intention of paying cash dividends. The risk-free interest rate used for each grant is equal to the U.S. Treasury rates in effect at the time of the grant for instruments with a similar expected life. During the nine months ended January 31, 2023, the Company granted no A summary of the Company’s stock option activity and related information for the nine months ended January 31, 2023, are shown below: Schedule of stock option activity Options Weighted Average Exercise Price per Share Weighted Average Grant Date Fair Value per Share Outstanding, April 30, 2022 40,900 $ 53.05 Issued 251,002 2.97 Forfeited (9,966 ) 91.30 Outstanding, January 31, 2023 281,936 $ 7.11 Exercisable, January 31, 2023 281,936 $ 7.11 Vested and expected to vest 281,936 $ 7.11 A summary of the activity for unvested stock options during the nine months ended January 31, 2023, is as follows: Unvested stock option activity Options Weighted Unvested, April 30, 2022 4,000 $ – Issued 251,002 2.97 Vested (255,002 ) – Forfeited – – Unvested, January 31, 2023 – $ – The Company recorded $ 629,265 7,365 638,072 41,893 0 The following table summarizes the outstanding stock options by exercise price at January 31, 2023: Schedule of options by exercise price Exercise Price Number of Weighted Weighted Number of Weighted Average $ 80.10 800 0.59 $ 80.10 800 $ 80.10 $ 80.85 667 0.12 $ 80.85 667 $ 80.85 $ 102.45 333 0.21 $ 102.45 333 $ 102.45 $ 97.35 333 0.34 $ 97.35 333 $ 97.35 $ 74.25 6,000 0.68 $ 74.25 6,000 $ 74.25 $ 57.00 800 1.65 $ 57.00 800 $ 57.00 $ 60.60 667 0.62 $ 60.60 667 $ 60.60 $ 55.50 333 0.71 $ 55.50 333 $ 55.50 $ 51.00 333 0.85 $ 51.00 333 $ 51.00 $ 61.20 6,000 1.15 $ 61.20 6,000 $ 61.20 $ 36.00 667 1.12 $ 36.00 667 $ 36.00 $ 37.05 333 1.21 $ 37.05 333 $ 37.05 $ 15.75 333 1.35 $ 15.70 333 $ 15.70 $ 10.05 6,000 1.75 $ 10.05 6,000 $ 10.05 $ 26.55 667 1.62 $ 26.55 667 $ 26.55 $ 16.20 334 1.71 $ 16.20 334 $ 16.20 $ 3.19 334 1.84 $ 3.19 334 $ 3.19 $ 2.50 6,000 2.35 $ 2.50 6,000 $ 2.50 $ 2.29 668 2.12 $ 2.29 668 $ 2.29 $ 2.24 334 2.21 $ 2.24 334 $ 2.24 $ 2.97 250,000 9.79 $ 2.97 250,000 $ 2.97 Total 281,936 8.84 $ 7.11 281,936 $ 7.11 The aggregate intrinsic value of outstanding options as of January 31, 2023, was $ 2,958 Warrants The warrants issued by the Company are equity classified. The fair value of the warrants was recorded as additional paid-in-capital, and no further adjustments are made. The Company concluded the following warrants met the permanent equity criteria classification as they are freestanding financial instruments that are legally detachable and separately exercisable from the shares of common stock with which they were issued. The warrants are immediately exercisable and do not embody an obligation for the Company to repurchase the shares. The warrants also permit the holders to receive a fixed number of shares upon exercise and do not provide any guarantee of value or return. The Company elected to early adopt ASU No. 2020-06 Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) as of May 1, 2021. The early adoption of ASU No. 2020-06 had an immaterial effect on the Company’s consolidated financial statements. Effective August 12, 2021, the Company issued common stock purchase warrants (“Common Warrants”) with respect to the First Offering. The Company issued Common Warrants to purchase 4,028,528 4.25 9,385,000 Additionally, with respect to the First Offering, the Company issued common stock purchase warrants to Wainwright (“Underwriter Warrants”) to purchase 264,706 5.3125 601,000 Effective August 12, 2021, the Company issued 899,027 3,820,000 899,027 899 Effective August 23, 2021, the Company issued additional common stock purchase warrants (“Series A Warrants”) with respect to the Second Offering. The Company issued Series A Warrants to purchase 7,000,000 5.00 21,340,000 Effective August 23, 2021, the Company issued additional common stock purchase warrants (“Placement Agent Warrants”) with respect to the Second Offering. The Company issued Placement Agent Warrants to purchase 1,050,000 shares of common stock to Wainwright or its designees pursuant to Wainwright acting as placement agent. The Placement Agent Warrants expire August 23, 2026, have an exercise price of $ 6.25 3,151,000 Effective August 23, 2021, the Company issued Pre-funded Warrants pursuant to the Second Offering to purchase 5,570,000 27,844,000 0.001 5,500,000 5,500 70,000 4,749,930 In August 2021, the Company received twenty-seven cash exercise notices relating to the Common Warrants with respect to the First Offering totaling 2,522,387 10,720,000 2,522,387 Series A Warrants and Placement Agent Warrants were issued pursuant to the Securities Purchase Agreement dated as of August 19, 2021. At the time, the Series A Warrants and the Placement Agent Warrants were issued, neither the Series A Warrants, the Placement Agent Warrants nor the underlying common stock for such warrants was registered pursuant to the Securities Act. The Company registered the common stock underlying the Series A Warrants and the Placement Agent Warrants pursuant to a Registration Statement on Form S-3 (“Registration Statement”) filed with the Commission on November 8, 2021. The Registration Statement was declared effective by the Commission on November 17, 2021. A summary of the Company’s warrant activity and related information for the nine months ended January 31, 2023, are shown below: Schedule of warrant activity Warrants Weighted Per Share Outstanding, April 30, 2022 10,772,736 $ 4.59 Issued – – Exercised (880,000 ) – Expired (1,889 ) – Outstanding, January 31, 2023 9,890,847 – Exercisable, January 31, 2023 9,890,847 $ 4.99 The following table summarizes additional information concerning warrants outstanding and exercisable at January 31, 2023: Schedule of warrants outstanding and exercisable Exercise Prices Number of Weighted Weighted $ 4.25 1,506,141 3.53 $ 5.3125 264,706 3.52 $ 5.00 7,000,000 3.56 $ 6.25 1,050,000 3.55 $ 0.001 70,000 – 9,890,847 3.56 $ 4.99

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Jan. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	NOTE 6 – LEGAL PROCEEDINGS The Company is not currently a party to any pending legal proceedings, material or otherwise. There are no legal proceedings to which any property of the Company is subject.

OTHER RELATED PARTY TRANSACTION

OTHER RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2023
Related Party Transactions [Abstract]
OTHER RELATED PARTY TRANSACTIONS	NOTE 7 – OTHER RELATED PARTY TRANSACTIONS The Company had the following related party transactions during the three and nine months ended January 31, 2023, and 2022, respectively. The Company owns 14.3 0 64,300 63,000 174,000 In April 2014, the Company entered the Vin-de-Bona Consulting Agreement pursuant to which it agreed to provide professional consulting services to the Company. Vin-de-Bona is owned by Prof. Günzburg and Dr. Salmons, both of whom are involved in numerous aspects of the Company’s scientific endeavors relating to cancer and diabetes (Prof. Günzburg is the Chairman of Austrianova, and Dr. Salmons is the Chief Executive Officer and President of Austrianova). The term of the agreement is for 12 months and is automatically renewable for successive 12-month terms. After the initial term, either party can terminate the agreement by giving the other party 30 days’ written notice before the effective date of termination. To date, the agreement has been automatically renewed annually. The amounts incurred for the three and nine months ended January 31, 2023, were approximately $ 0 47,500 29,000 79,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES The Company acquires assets still in development and enters R&D arrangements with third parties that often require milestone and royalty payments to the third-party contingent upon the occurrence of certain future events linked to the success of the asset in development. Milestone payments may be required, contingent upon the successful achievement of an important point in the development lifecycle of the pharmaceutical product (e.g., approval of the product for marketing by a regulatory agency). If required by the license agreements, the Company may have to make royalty payments based upon a percentage of the sales of the pharmaceutical products if regulatory approval for marketing is obtained. Office Lease On December 2, 2020, the Company entered into a lease for its office space in Laguna Hills, California for a six-month term commencing on March 1, 2021, which expired on August 31, 2021. On May 24, 2021, the Company entered into an additional six-month lease of this office space, commencing on September 1, 2021, which expired on February 28, 2022. In October 2021, the Company moved the Company’s headquarters from Laguna Hills, California to Las Vegas, Nevada. In doing so, the Company entered into a lease for office space in Las Vegas, Nevada. The term of the lease expired on April 30, 2022. In January 2022, the Company entered into an additional six-month lease of the Las Vegas, Nevada office space, commencing on May 1, 2022, which expired on October 31, 2022. In July 2022, the Company entered into an additional six-month lease of the Las Vegas, Nevada office space, commencing on November 1, 2022, which expires on April 30, 2023. Rent expenses for the offices for the three and nine months ended January 31, 2023, were $ 1,398 3,867 6,103 13,995 The following table summarizes the Company’s aggregate future minimum lease payments required under the operating lease as of: Schedule of future minimum lease payments Year Ending April 30, Amount 2023 $ 1,158 $ 1,158 Compensation Agreements The Company entered into executive compensation agreements with Kenneth L. Waggoner, Gerald W. Crabtree and Carlos A. Trujillo in March 2015, each of which was amended in December 2015 and March 2017. The Company’s compensation agreements with Mr. Waggoner and Mr. Trujillo were amended and restated effective January 1, 2022. The compensation agreements with Dr. Crabtree had a term of two years and the compensation agreements for Mr. Waggoner and Mr. Trujillo had a term of three years, with automatic renewals unless the Company or the officer provides written notice of termination at least ninety days prior to the end of the current term. Effective October 6, 2022, Mr. Waggoner signed the Separation, Consulting and Release Agreement (“Separation Agreement”), whereby he resigned from all positions with the Company and its subsidiaries. The Separation Agreement contains a consulting services agreement covering a twelve-month period, whereby Mr. Waggoner will serve as an independent contractor for the Company in exchange for a monthly consulting fee of approximately $36,000 for the duration of such period. Effective October 11, 2022, Dr. Crabtree signed a release agreement with the Company, whereby he resigned from all Company positions, including all positions with the Company’s subsidiaries. In May 2017, the Company amended the compensation agreements with each of the then-current independent Board members, and the terms of such amended agreements continue in effect until a member is no longer on the Board. As of January 31, 2023, the Company had five directors. Each director was entitled to receive $12,500 in cash for each calendar quarter of service on the Board. On August 15, 2022, the Company and the Board: (i) accepted the previously tendered irrevocable resignation of each of Dr. Matthias Löhr, Dr. Raymond C.F. Tong, Thomas Liquard, Dr. Gerald W. Crabtree, and Carlos A. Trujillo, as members of the Board, and (ii) appointed Jonathan L. Schechter, Joshua N. Silverman, Daniel Allen, Daniel S. Farb, and Jack E. Stover as independent members of the Board, effective immediately, each with a term expiring at the Company’s 2022 annual meeting of shareholders or until such person’s earlier death, resignation, disqualification or removal. On November 1, 2022, Jack E. Stover notified the Company of his decision to resign from the Board effective immediately. On November 14, 2022, in accordance with the recommendation of the Company’s Nominating Committee, Robert Weinstein was appointed to serve as a director of the Board and the Chairperson of the Audit Committee, with a term expiring at the Company’s annual meeting of shareholders or until death, resignation, disqualification or removal. On November 14, 2022, the Board approved the employment of Mr. Joshua Silverman as the Interim Chief Executive Officer, Interim President and Interim Chairman of the Board on a month-to-month basis. Upon Mr. Silverman accepting employment he was no longer an independent director. On December 28, 2022, the Company held its annual meeting of stockholders. The stockholders voted to elect the following directors to serve one-year terms expiring in 2023: Joshua N. Silverman, Jonathan L. Schechter, Michael M. Abecassis, Robert Weinstein and Wayne R. Walker. Service Agreements The Company has entered into several service agreements with independent and related parties pursuant to which services will be provided over a specified period-of-time related to the IND which the FDA has placed on clinical hold. The services include regulatory affairs strategy, advice and follow up work on the IND and services related to having the clinical hold lifted. The total cost is estimated to be approximately $214,000, of which the related party (SG Austria and its subsidiaries) portion will be approximately $157,000. These amounts take into account some of the cost associated with the work and preclinical studies required to lift the clinical hold.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jan. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES At January 31, 2023, the Company had federal and state net operating loss carryforwards of approximately $ 55,936,000 52,187,000 37,083,000 40,838,000 18,853,000 11,350,000 Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. Based on the assessment of all available evidence including, but not limited to, the Company’s limited operating history in its core business and lack of profitability, uncertainties of the commercial viability of its technology, the impact of government regulations and healthcare reform initiatives and other risks normally associated with biotechnology companies, the Company has concluded that is more likely than not that these operating loss carryforwards will not be realized. Accordingly, 100% of the deferred tax valuation allowance has been recorded against these assets. The Company’s policy is to recognize any interest and penalties related to unrecognized tax benefits as a component of income tax expense. As of the nine months ended January 31, 2023, and 2022, the Company had accrued no See Note 10 of Notes to the Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended April 30, 2022, for additional information regarding income taxes.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Jan. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 10 – EARNINGS PER SHARE Basic earnings (loss) per share is computed by dividing earnings available to common stockholders by the weighted average number of shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of shares and potentially dilutive shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would be outstanding if the potentially dilutive securities had been issued. Potential shares of common stock outstanding principally include stock options and warrants. During the three and nine months ended January 31, 2023, and 2022, the Company incurred losses. Accordingly, the effect of any common stock equivalent would be anti-dilutive during those periods and are not included in the calculation of diluted weighted average number of shares outstanding. The tables below set forth the basic loss per share calculations: Earnings per share calculations Three Months Ended January 31, 2023 2022 Net loss $ (764,136 ) $ (811,290 ) Basic weighted average number of shares outstanding 18,995,442 21,667,239 Diluted weighted average number of shares outstanding 18,995,442 21,667,239 Basic loss per share $ (0.04 ) $ (0.04 ) Diluted loss per share $ (0.04 ) $ (0.04 ) Nine Months Ended January 31, 2023 2022 Net loss $ (4,189,655 ) $ (2,816,454 ) Basic weighted average number of shares outstanding 20,051,617 13,538,792 Diluted weighted average number of shares outstanding 20,051,617 13,538,792 Basic loss per share $ (0.21 ) $ (0.21 ) Diluted loss per share $ (0.21 ) $ (0.21 ) The table below set forth these potentially dilutive securities: Schedule of potentially dilutive securities Nine Months Ended January 31, 2023 2022 Excluded options 281,936 48,667 Excluded warrants 9,890,847 10,773,315 Total excluded options and warrants 10,172,783 10,821,982

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Jan. 31, 2023
Equity [Abstract]
PREFERRED STOCK	NOTE 11 – PREFERRED STOCK The Company has authorized 10,000,000 0.0001 no The description of the Series A Preferred Stock below is qualified in its entirety by reference to the Company’s Articles of Incorporation, as amended. The Series A Preferred Stock has the following features: · There is one share of preferred stock designated as Series A Preferred Stock; · The Series A Preferred Stock has a number of votes at any time equal to the number of votes then held by all other shareholders of the Company having a right to vote on any matter plus one. The Certificate of Designations that designated the terms of the Series A Preferred Stock cannot be amended without the consent of the holder of the Series A Preferred Stock; · The Company may redeem the Series A Preferred Stock at any time for a redemption price of $1.00 paid to the holder of the share of Series A Preferred Stock; and · The Series A Preferred Stock has no rights of transfer, conversion, dividends, preferences upon liquidation or participation in any distributions to shareholders.

TREASURY STOCK

TREASURY STOCK	9 Months Ended
	Jan. 31, 2023
Equity [Abstract]
TREASURY STOCK	NOTE 12 – TREASURY STOCK In May 2022, the Board authorized a share repurchase program to acquire its outstanding common stock for up to $ 10 million 3,393,060 9,254,005 3,393,060 10,745,995

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS In February and March 2023, pursuant to the share repurchase programs, the Company repurchased 765,633 shares at a total cost, including commissions of approximately $2,294,000. Subsequent to these transactions there remained approximately $8,452,000 available to purchase additional shares of the Company’s common stock. Increase to Authorized Shares On March 14, 2023, pursuant to stockholder approval received at the Annual Meeting of Stockholders, the Company filed with the Secretary of State of the State of Nevada a Certificate of Change to its Articles of Incorporation, as amended, to increase the number of authorized shares of common stock from 33,333,334 to 133,333,334. The Certificate of Change had no impact on the number of authorized shares of preferred stock, which remains at 10,000,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. The Company operates independently and through four wholly owned subsidiaries: (i) Bio Blue Bird; (ii) PharmaCyte Biotech Europe Limited; (iii) PharmaCyte Biotech Australia Pty. Ltd.; and (iv) Viridis Biotech, Inc. and are prepared in accordance with U.S. GAAP and the Rules and Regulations of the Commission. Upon consolidation, intercompany balances and transactions are eliminated. The Company’s 14.3
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The Condensed Consolidated Financial Statements are prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the financial statements are published and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of the Company’s Condensed Consolidated Financial Statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions, which could have a material effect on the reported amounts of the Company’s consolidated financial position and results of operations. The severity, magnitude and duration, as well as the economic consequences of COVID-19, are uncertain, rapidly changing and difficult to predict. Therefore, the Company’s accounting estimates and assumptions may change over time in response to COVID-19 and may change materially in future periods.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks and short-term liquid investments purchased with maturities of three months or less.
Intangible Assets	Intangible Assets The Financial Accounting Standards Board (“FASB”) standard on goodwill and other intangible assets prescribes a two-step process for impairment testing of goodwill and indefinite-lived intangibles, which is performed annually, as well as when an event triggering impairment may have occurred. The first step tests for impairment, while the second step, if necessary, measures the impairment. The Company has elected to perform its annual analysis at the end of its reporting year. The Company’s intangible assets are licensing agreements related to the Cell-in-a-Box ® 1,549,427 2,000,000 3,549,427 These intangible assets have an indefinite life; therefore, they are not amortizable. The Company concluded that there was no
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be fully recoverable. If the estimated future cash flows (undiscounted and without interest charges) from the use of an asset are less than carrying value, a write-down would be recorded to reduce the related asset to its estimated fair value. No impairment was identified or recorded during the nine months ended January 31, 2023, and 2022.
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s non-derivative financial instruments, including cash, accounts payable and accrued expenses, the carrying amount approximates fair value due to the short-term maturities of these instruments. Accounting Standards Codification (“ASC”) Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for current liabilities qualify as financial instruments and are a reasonable estimate of their fair values because of the short period between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: · Level 1. Observable inputs such as quoted prices in active markets; · Level 2. Inputs, other than the quoted prices in active markets, which are observable either directly or indirectly; and · Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Income Taxes	Income Taxes Deferred taxes are calculated using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is provided for deferred income tax assets when, in management’s judgment, based upon currently available information and other factors, it is more likely than not that all or a portion of such deferred income tax assets will not be realized. The determination of the need for a valuation allowance is based on an on-going evaluation of current information including, among other things, historical operating results, estimates of future earnings in different taxing jurisdictions and the expected timing of the reversals of temporary differences. The Company believes the determination to record a valuation allowance to reduce a deferred income tax asset is a significant accounting estimate because it is based on, among other things, an estimate of future taxable income in the U.S. and certain other jurisdictions, which is susceptible to change and may or may not occur, and because the impact of adjusting a valuation allowance may be material. In determining when to release the valuation allowance established against the Company’s net deferred income tax assets, the Company considers all available evidence, both positive and negative. Consistent with the Company’s policy, and because of the Company’s history of operating losses, the Company does not currently recognize the benefit of all its deferred tax assets, including tax loss carry forwards, which may be used to offset future taxable income. The Company continually assesses its ability to generate sufficient taxable income during future periods in which deferred tax assets may be realized. When the Company believes it is more likely than not that it will recover its deferred tax assets, the Company will reverse the valuation allowance as an income tax benefit in the condensed consolidated statements of operations. The U.S. GAAP method of accounting for uncertain tax positions utilizes a two-step approach to evaluate tax positions. Step one, recognition, requires evaluation of the tax position to determine if based solely on technical merits it is more likely than not to be sustained upon examination. Step two, measurement, is addressed only if a position is more likely than not to be sustained. In step two, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis, which is more likely than not to be realized upon ultimate settlement with tax authorities. If a position does not meet the more likely than not threshold for recognition in step one, no benefit is recorded until the first subsequent period in which the more likely than not standard is met, the issue is resolved with the taxing authorities or the statute of limitations expires. Positions previously recognized are derecognized when the Company subsequently determines the position no longer is more likely than not to be sustained. Evaluation of tax positions, their technical merits and measurements using cumulative probability are highly subjective management estimates. Actual results could differ materially from these estimates. On March 27, 2020, Congress enacted the Coronavirus Aid, Relief and Economic Security ("CARES") Act to provide certain relief as a result of the Coronavirus Disease 2019 outbreak. The Company maintains a full valuation allowance on its U.S. net deferred tax assets. Deferred tax asset remeasurement (tax expense) was offset by a net decrease in valuation allowance, which resulted in no impact on the Company's income tax expense. Therefore, the Company does not expect the provisions in the CARES Act will impact the Company’s Condensed Consolidated Financial Statements. On March 11, 2021, Congress enacted the American Rescue Plan Act of 2021. The Company does not expect the provisions of this Act will impact the Company’s Condensed Consolidated Financial Statements.
Research and Development	Research and Development Research and development (“R&D”) expenses consist of costs incurred for direct and overhead-related research expenses and are expensed as incurred. Costs to acquire technologies, including licenses, which are utilized in research and development and that have no alternative future use are expensed when incurred. Technology developed for use in the Company’s product candidates is expensed as incurred until technological feasibility has been established. R&D costs for the three months ended January 31, 2023, and 2022 were $ 45,393 158,039 382,662 436,872
Stock-Based Compensation	Stock-Based Compensation The Company recognizes stock-based compensation expense for only those awards ultimately expected to vest on a straight-line basis over the requisite service period of the award. The Company estimates the fair value of stock options using a Black-Scholes-Merton valuation model. This model requires the input of highly subjective assumptions, including the option's expected term and stock price volatility. In addition, judgment is also required in estimating the number of stock-based awards that are expected to be forfeited. Forfeitures are estimated based on historical experience at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The assumptions used in calculating the fair value of share-based payment awards represent management's best estimates, but these estimates involve inherent uncertainties and the application of management's judgment. Thus, if factors change and the Company uses different assumptions, the stock-based compensation expense could be materially different in the future.
Concentration of Credit Risk	Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains most of its cash balance at financial institutions located throughout the United States. Accounts at these institutions are insured by the Federal Deposit Insurance Corporation up to $250,000. Uninsured balances aggregated approximately $ 1,100,000 36,356,000
Foreign Currency Translation	Foreign Currency Translation The Company translates the financial statements of its foreign subsidiaries from the local (functional) currencies to U.S. dollars in accordance with FASB ASC 830, Foreign Currency Matters
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting (“ASU 2020-04”) and also issued subsequent amendments to the initial guidance (collectively, “Topic 848”). Topic 848 is effective for all entities as of March 12, 2020, through December 31, 2024, and provides optional guidance for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. The Company’s adoption of Topic 848 during the period ended January 31, 2023, did not result in an impact on the Company’s Condensed Consolidated Financial Statements.

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Jan. 31, 2023
Payables and Accruals [Abstract]
Schedule of accrued expenses	Schedule of accrued expenses January 31, 2023 April 30, 2022 Payroll related costs $ 89,697 $ 118,062 R&D costs 287,310 377,155 Other 4,892 3,792 Total $ 381,899 $ 499,009

COMMON STOCK TRANSACTIONS (Tabl

COMMON STOCK TRANSACTIONS (Tables)	9 Months Ended
	Jan. 31, 2023
Equity [Abstract]
Schedule of non-vested restricted stock activity	Schedule of non-vested restricted stock activity Shares Weighted Unvested, at April 30, 2022 2,933 2.50 Granted 1,002 2.27 Vested (3,935 ) 2.44 Expired – – Unvested, at January 31, 2023 – $ –

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Jan. 31, 2023
Share-Based Payment Arrangement [Abstract]
Assumptions for options	Assumptions for options Nine Months Ended January 31, 2023 2022 Risk-free interest rate 3.30 1.06 Expected volatility 133 129 Expected lives (years) 3.5 2.7 Expected dividend yield 0.00 0.00
Schedule of stock option activity	Schedule of stock option activity Options Weighted Average Exercise Price per Share Weighted Average Grant Date Fair Value per Share Outstanding, April 30, 2022 40,900 $ 53.05 Issued 251,002 2.97 Forfeited (9,966 ) 91.30 Outstanding, January 31, 2023 281,936 $ 7.11 Exercisable, January 31, 2023 281,936 $ 7.11 Vested and expected to vest 281,936 $ 7.11
Unvested stock option activity	Unvested stock option activity Options Weighted Unvested, April 30, 2022 4,000 $ – Issued 251,002 2.97 Vested (255,002 ) – Forfeited – – Unvested, January 31, 2023 – $ –
Schedule of options by exercise price	Schedule of options by exercise price Exercise Price Number of Weighted Weighted Number of Weighted Average $ 80.10 800 0.59 $ 80.10 800 $ 80.10 $ 80.85 667 0.12 $ 80.85 667 $ 80.85 $ 102.45 333 0.21 $ 102.45 333 $ 102.45 $ 97.35 333 0.34 $ 97.35 333 $ 97.35 $ 74.25 6,000 0.68 $ 74.25 6,000 $ 74.25 $ 57.00 800 1.65 $ 57.00 800 $ 57.00 $ 60.60 667 0.62 $ 60.60 667 $ 60.60 $ 55.50 333 0.71 $ 55.50 333 $ 55.50 $ 51.00 333 0.85 $ 51.00 333 $ 51.00 $ 61.20 6,000 1.15 $ 61.20 6,000 $ 61.20 $ 36.00 667 1.12 $ 36.00 667 $ 36.00 $ 37.05 333 1.21 $ 37.05 333 $ 37.05 $ 15.75 333 1.35 $ 15.70 333 $ 15.70 $ 10.05 6,000 1.75 $ 10.05 6,000 $ 10.05 $ 26.55 667 1.62 $ 26.55 667 $ 26.55 $ 16.20 334 1.71 $ 16.20 334 $ 16.20 $ 3.19 334 1.84 $ 3.19 334 $ 3.19 $ 2.50 6,000 2.35 $ 2.50 6,000 $ 2.50 $ 2.29 668 2.12 $ 2.29 668 $ 2.29 $ 2.24 334 2.21 $ 2.24 334 $ 2.24 $ 2.97 250,000 9.79 $ 2.97 250,000 $ 2.97 Total 281,936 8.84 $ 7.11 281,936 $ 7.11
Schedule of warrant activity	Schedule of warrant activity Warrants Weighted Per Share Outstanding, April 30, 2022 10,772,736 $ 4.59 Issued – – Exercised (880,000 ) – Expired (1,889 ) – Outstanding, January 31, 2023 9,890,847 – Exercisable, January 31, 2023 9,890,847 $ 4.99
Schedule of warrants outstanding and exercisable	Schedule of warrants outstanding and exercisable Exercise Prices Number of Weighted Weighted $ 4.25 1,506,141 3.53 $ 5.3125 264,706 3.52 $ 5.00 7,000,000 3.56 $ 6.25 1,050,000 3.55 $ 0.001 70,000 – 9,890,847 3.56 $ 4.99

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Jan. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments	Schedule of future minimum lease payments Year Ending April 30, Amount 2023 $ 1,158 $ 1,158

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Jan. 31, 2023
Earnings Per Share [Abstract]
Earnings per share calculations	Earnings per share calculations Three Months Ended January 31, 2023 2022 Net loss $ (764,136 ) $ (811,290 ) Basic weighted average number of shares outstanding 18,995,442 21,667,239 Diluted weighted average number of shares outstanding 18,995,442 21,667,239 Basic loss per share $ (0.04 ) $ (0.04 ) Diluted loss per share $ (0.04 ) $ (0.04 ) Nine Months Ended January 31, 2023 2022 Net loss $ (4,189,655 ) $ (2,816,454 ) Basic weighted average number of shares outstanding 20,051,617 13,538,792 Diluted weighted average number of shares outstanding 20,051,617 13,538,792 Basic loss per share $ (0.21 ) $ (0.21 ) Diluted loss per share $ (0.21 ) $ (0.21 )
Schedule of potentially dilutive securities	Schedule of potentially dilutive securities Nine Months Ended January 31, 2023 2022 Excluded options 281,936 48,667 Excluded warrants 9,890,847 10,773,315 Total excluded options and warrants 10,172,783 10,821,982

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative)	Jul. 12, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stockholders' equity, reverse stock split	1:1500

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Intangible assets	$ 3,549,427		$ 3,549,427		$ 3,549,427
Goodwill and Intangible Asset Impairment			0	$ 0
Research and Development Expense	45,393	$ 158,039	382,662	436,872
Uninsured cash balances	1,100,000	$ 36,356,000	1,100,000	$ 36,356,000
Cell In A Box [Member]
Intangible assets	1,549,427		1,549,427
Diabetes License [Member]
Intangible assets	$ 2,000,000		$ 2,000,000
SG Austria [Member]
Percentage investment in SG Austria	14.30%		14.30%

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Payables and Accruals [Abstract]
Payroll related costs	$ 89,697	$ 118,062
R&D costs	287,310	377,155
Other	4,892	3,792
Total	$ 381,899	$ 499,009

ACCRUED EXPENSES (Details Narra

ACCRUED EXPENSES (Details Narrative) - D And O Insurance [Member] - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Offsetting Assets [Line Items]
Financed interest rate	4.85%
Payment period	eight monthly payments
Periodic payment amount	$ 12,829
Director and Officer insurance financing	$ 0	$ 0

COMMON STOCK TRANSACTIONS (Deta

COMMON STOCK TRANSACTIONS (Details - Nonvested Option activity) - Restricted Stock [Member]	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning balance | shares	2,933
Beginning balance | $ / shares	$ 2.50
Granted | shares	1,002
Granted | $ / shares	$ 2.27
Vested | shares	(3,935)
Vested | $ / shares	$ 2.44
Expired | shares	0
Expired | $ / shares	$ 0
Ending balance | shares	0
Ending balance | $ / shares	$ 0

COMMON STOCK TRANSACTIONS (De_2

COMMON STOCK TRANSACTIONS (Details Narrative) - USD ($)			1 Months Ended					3 Months Ended		9 Months Ended
	Aug. 09, 2021	Apr. 14, 2021	Jan. 31, 2022	Sep. 30, 2021	Aug. 31, 2021	Jan. 31, 2021	Sep. 30, 2020	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021
Class of Stock [Line Items]
Proceeds from Warrant Exercises										$ 880	$ 0
Third S 3 Shelf Offering [Member]
Class of Stock [Line Items]
Stock issued new, shares		19,100,000
Proceeds from sale of equity		$ 87,400,000
Warrants exercised, shares		2,500,000
First Offering [Member]
Class of Stock [Line Items]
Proceeds from sale of equity	$ 15,000,000
Proceeds from Warrant Exercises					$ 10,720,000
Common Stock [Member] | First Offering [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued					2,522,387
Warrants [Member] | First Offering [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Converted					2,522,387
Proceeds from Warrant Exercises					$ 10,720,000
Non Employee Board Member 1 [Member] | Director Letter Agreement [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares												1,334
Non Employee Board Member 2 [Member] | Director Letter Agreement [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares												1,334
Non Employee Board Member 3 [Member] | Director Letter Agreement [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares												1,334
Three Nonemployee Board Members [Member] | Director Letter Agreement [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 0	$ 0	4,342
Number of nonvested shares								0		0
A Consultant [Member] | Medical And Scientific Advisory Board [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 0	$ 0	$ 3,542
Number of nonvested shares			0					0	0	0	0
Number of shares issued for compensation							333
Officers [Member] | Compensation Agrmt 2021 [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 7,370	$ 0	$ 29,480
Number of nonvested shares			0					0	0	0	0
Number of shares issued for compensation						4,400
Officers [Member] | Compensation Agrmt 2022 [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 666	$ 916	$ 7,333	$ 916
Number of nonvested shares			0					0	0	0	0
Number of shares issued for compensation			4,400
Three Nonemployee Members 1 [Member] | Director Letter Agreement [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 6,056	$ 0	$ 16,792
Number of nonvested shares			0					0	0	0	0
Number of shares issued for compensation											1,336
Two Consultants [Member] | Consulting Agreements [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 2,442	$ 0	$ 6,504
Number of nonvested shares			84					0	84	0	84
Number of shares issued for compensation											334
A Consultant 1 [Member] | Medical And Scientific Advisory Board [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 265	$ 0	$ 353
Number of nonvested shares			0					0	0	0	0
Number of shares issued for compensation				334
Three Nonemployee 2 Members [Member] | Director Letter Agreement [Member]
Class of Stock [Line Items]
Number of nonvested shares			0					0	0	0	0
Three Nonemployee 2 Members [Member] | Director Letter Agreement [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock based compensation expense								$ 0	$ 0	$ 2,278	$ 0
Number of shares issued for compensation										1,002

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details - Option Assumptions) - Employee Options [Member]	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	3.30%	1.06%
Expected volatility	133%	129%
Expected lives (years)	3 years 6 months	2 years 8 months 12 days
Expected dividend yield	0%	0%

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details - Option activity)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares outstanding, ending	281,936
Options exercisable	281,936
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares outstanding, beginning	40,900
Weighted average grant date fair value, beginning | $ / shares	$ 53.05
Options issued	251,002
Options issued, grant date per share | $ / shares	$ 2.97
Options forfeited	(9,966)
Options forfeited, grant date per share | $ / shares	$ 91.30
Number of shares outstanding, ending	281,936
Weighted averagegrant date fair value, ending | $ / shares	$ 7.11
Options exercisable	281,936
Weighted average grant date fair value, exercisable | $ / shares	$ 7.11
Options vested and expected to vest	281,936
Weighted average grant date fair value, vested and expected to vest | $ / shares	$ 7.11

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details - Unvested Option activity)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average exercise price oustanding, ending	$ 7.11
Unvested Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares unvested outsatnding.beginning | shares	4,000
Weighted average exercise price outstading, beginning	$ 0
Options granted | shares	251,002
Granted	$ 2.97
Options vested | shares	(255,002)
Vested	$ 0
Options forfeited | shares	0
Forfeited	$ 0
Number of shares unvested outsatnding, ending | shares	0
Weighted average exercise price oustanding, ending	$ 0

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details - Options by exercise price)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	281,936
Weighted Average Remaining Contractual LIfe (years)	8 years 10 months 2 days
Weighted Average Exercisable Price | $ / shares	$ 7.11
Numer of Options Exercisable | shares	281,936
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 7.11
$80.10 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	800
Weighted Average Remaining Contractual LIfe (years)	7 months 2 days
Weighted Average Exercisable Price | $ / shares	$ 80.10
Numer of Options Exercisable | shares	800
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 80.10
$80.85 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	667
Weighted Average Remaining Contractual LIfe (years)	1 month 13 days
Weighted Average Exercisable Price | $ / shares	$ 80.85
Numer of Options Exercisable | shares	667
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 80.85
$102.45 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	2 months 15 days
Weighted Average Exercisable Price | $ / shares	$ 102.45
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 102.45
$97.35 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	4 months 2 days
Weighted Average Exercisable Price | $ / shares	$ 97.35
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 97.35
$74.25 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	6,000
Weighted Average Remaining Contractual LIfe (years)	8 months 4 days
Weighted Average Exercisable Price | $ / shares	$ 74.25
Numer of Options Exercisable | shares	6,000
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 74.25
$57.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	800
Weighted Average Remaining Contractual LIfe (years)	1 year 7 months 24 days
Weighted Average Exercisable Price | $ / shares	$ 57
Numer of Options Exercisable | shares	800
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 57
$60.60 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	667
Weighted Average Remaining Contractual LIfe (years)	7 months 13 days
Weighted Average Exercisable Price | $ / shares	$ 60.60
Numer of Options Exercisable | shares	667
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 60.60
$55.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	8 months 15 days
Weighted Average Exercisable Price | $ / shares	$ 55.50
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 55.50
$51.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	10 months 6 days
Weighted Average Exercisable Price | $ / shares	$ 51
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 51
$61.20 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	6,000
Weighted Average Remaining Contractual LIfe (years)	1 year 1 month 24 days
Weighted Average Exercisable Price | $ / shares	$ 61.20
Numer of Options Exercisable | shares	6,000
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 61.20
$36.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	667
Weighted Average Remaining Contractual LIfe (years)	1 year 1 month 13 days
Weighted Average Exercisable Price | $ / shares	$ 36
Numer of Options Exercisable | shares	667
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 36
$37.05 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	1 year 2 months 15 days
Weighted Average Exercisable Price | $ / shares	$ 37.05
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 37.05
$15.75 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	333
Weighted Average Remaining Contractual LIfe (years)	1 year 4 months 6 days
Weighted Average Exercisable Price | $ / shares	$ 15.70
Numer of Options Exercisable | shares	333
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 15.70
$10.05 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	6,000
Weighted Average Remaining Contractual LIfe (years)	1 year 9 months
Weighted Average Exercisable Price | $ / shares	$ 10.05
Numer of Options Exercisable | shares	6,000
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 10.05
$26.55 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	667
Weighted Average Remaining Contractual LIfe (years)	1 year 7 months 13 days
Weighted Average Exercisable Price | $ / shares	$ 26.55
Numer of Options Exercisable | shares	667
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 26.55
$16.20 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	334
Weighted Average Remaining Contractual LIfe (years)	1 year 8 months 15 days
Weighted Average Exercisable Price | $ / shares	$ 16.20
Numer of Options Exercisable | shares	334
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 16.20
$3.19 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	334
Weighted Average Remaining Contractual LIfe (years)	1 year 10 months 2 days
Weighted Average Exercisable Price | $ / shares	$ 3.19
Numer of Options Exercisable | shares	334
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 3.19
$2.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	6,000
Weighted Average Remaining Contractual LIfe (years)	2 years 4 months 6 days
Weighted Average Exercisable Price | $ / shares	$ 2.50
Numer of Options Exercisable | shares	6,000
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 2.50
$2.29 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	668
Weighted Average Remaining Contractual LIfe (years)	2 years 1 month 13 days
Weighted Average Exercisable Price | $ / shares	$ 2.29
Numer of Options Exercisable | shares	668
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 2.29
$2.24 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	334
Weighted Average Remaining Contractual LIfe (years)	2 years 2 months 15 days
Weighted Average Exercisable Price | $ / shares	$ 2.24
Numer of Options Exercisable | shares	334
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 2.24
$2.97 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options | shares	250,000
Weighted Average Remaining Contractual LIfe (years)	9 years 9 months 14 days
Weighted Average Exercisable Price | $ / shares	$ 2.97
Numer of Options Exercisable | shares	250,000
Weighted Average Exercise Price of Exercisable Options | $ / shares	$ 2.97

STOCK OPTIONS AND WARRANTS (D_5

STOCK OPTIONS AND WARRANTS (Details - Warrant activity) - Warrant [Member]	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, beginning balance | shares	10,772,736
Weighted average exercise price warrants outstanding, beginning balance | $ / shares	$ 4.59
Warrants issued | shares	0
Weighted average exercise price warrants issued | $ / shares	$ 0
Warrants exercised | shares	(880,000)
Weighted average exercise price warrants Exercised | $ / shares	$ 0
Warrants expired | shares	(1,889)
Weighted average exercise price warrants Expired | $ / shares	$ 0
Warrants outstanding, ending balance | shares	9,890,847
Weighted average exercise price warrants outstanding, ending balance | $ / shares	$ 0
Warrants exercisable | shares	9,890,847
Weighted average exercise price warrants exercisable | $ / shares	$ 4.99

STOCK OPTIONS AND WARRANTS (D_6

STOCK OPTIONS AND WARRANTS (Details - Warrants by exercise price)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
$4.25 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 4.25
Number of Warrants exercisable | shares	1,506,141
Weighted Average Remaining Contractual Life (Years)	3 years 6 months 10 days
$5.3125 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5.3125
Number of Warrants exercisable | shares	264,706
Weighted Average Remaining Contractual Life (Years)	3 years 6 months 7 days
$5.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 5
Number of Warrants exercisable | shares	7,000,000
Weighted Average Remaining Contractual Life (Years)	3 years 6 months 21 days
$6.25 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 6.25
Number of Warrants exercisable | shares	1,050,000
Weighted Average Remaining Contractual Life (Years)	3 years 6 months 18 days
$0.001 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.001
Number of Warrants exercisable | shares	70,000
Warrant [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Warrants exercisable | shares	9,890,847
Weighted Average Remaining Contractual Life (Years)	3 years 6 months 21 days
Weighted average exercise price exercisable | $ / shares	$ 4.99

STOCK OPTIONS AND WARRANTS (D_7

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended		9 Months Ended		17 Months Ended
	Aug. 12, 2021	Aug. 31, 2021	Aug. 23, 2021	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Dec. 28, 2022	Apr. 30, 2022	Jun. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number				281,936		281,936		281,936
Share-Based Payment Arrangement, Noncash Expense						$ 7,334	$ 30,396
Proceeds from warrants						0	31,669,027
Proceeds from Warrant Exercises						$ 880	$ 0
First Offering [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from Warrant Exercises		$ 10,720,000
Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Outstanding				70,000		70,000		70,000
Pre Funded Warrants [Member] | Second Offering [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from warrants								$ 4,749,930
Warrants [Member] | First Offering [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from Warrant Exercises		$ 10,720,000
Conversion of Stock, Shares Converted		2,522,387
Common Stock [Member] | First Offering [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Conversion of Stock, Shares Issued		2,522,387
Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Issued	899,027
Proceeds from warrants	$ 3,820,000
Warrant Exercised		899,027
Proceeds from Warrant Exercises		$ 899
Series A Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Issued			7,000,000
Exercise price			$ 5
Fair value of warrants			$ 21,340,000
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number				281,936		281,936		281,936		40,900
Options granted in period						251,002
Aggregate intrinsic value				$ 2,958		$ 2,958		$ 2,958
Common Warrants [Member] | H C Wainwright Co L L C [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Issued	4,028,528
Exercise price	$ 4.25
Fair value of warrants	$ 9,385,000
Underwriter Warrants [Member] | Wainwright [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Issued	264,706
Exercise price	$ 5.3125
Fair value of warrants	$ 601,000
Placement Agent Warrants [Member] | Wainwright [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price			$ 6.25
Fair value of warrants			$ 3,151,000
Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Issued			5,570,000
Exercise price			$ 0.001
Proceeds from warrants			$ 27,844,000
Proceeds from Warrant Exercises						$ 5,500
Number of warrants exercised						5,500,000
Employees [Member] | Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted in period						251,002	7,334
Share-Based Payment Arrangement, Noncash Expense				629,265	$ 7,365	$ 638,072	$ 41,893
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 0		$ 0		$ 0
Non Employees [Member] | Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted in period						0	0
Equity Plan 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant									2,750,000
2021 Equity Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant											166,667

OTHER RELATED PARTY TRANSACTI_2

OTHER RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
SG Austria [Member]
Related Party Transaction [Line Items]
Purchases from related parties	$ 0	$ 64,300	$ 63,000	$ 174,000
Vin De Bona [Member]
Related Party Transaction [Line Items]
Contract service expense	$ 0	$ 47,500	$ 29,000	$ 79,000
SG Austria [Member]
Related Party Transaction [Line Items]
Equity interest owned	14.30%		14.30%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Jan. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Minimum operating lease expense 2023	$ 1,158
Minimum operating lease expense	$ 1,158

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Rent and lease expense	$ 1,398	$ 3,867	$ 6,103	$ 13,995

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Jan. 31, 2023	Jan. 31, 2022	Aug. 31, 2021
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 55,936,000
State net operating loss carryforwards	52,187,000
Accrued interest	0	$ 0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	18,853,000		$ 37,083,000
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 11,350,000		$ 40,838,000

EARNINGS PER SHARE (Details - p

EARNINGS PER SHARE (Details - per share calculation) - USD ($)	3 Months Ended						9 Months Ended
	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Jul. 31, 2021	Jan. 31, 2023	Jan. 31, 2022
Earnings Per Share [Abstract]
Net loss	$ (764,136)	$ (1,880,507)	$ (1,545,012)	$ (811,290)	$ (979,746)	$ (1,025,418)	$ (4,189,655)	$ (2,816,454)
Basic weighted average number of shares outstanding	18,995,442			21,667,239			20,051,617	13,538,792
Diluted weighted average number of shares outstanding	18,995,442			21,667,239			20,051,617	13,538,792
Basic loss per share	$ (0.04)			$ (0.04)			$ (0.21)	$ (0.21)
Diluted loss per share	$ (0.04)			$ (0.04)			$ (0.21)	$ (0.21)

EARNINGS PER SHARE (Details - d

EARNINGS PER SHARE (Details - diluted shares) - shares	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	10,172,783	10,821,982
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	281,936	48,667
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	9,890,847	10,773,315

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative)	Jan. 31, 2023 $ / shares shares
Equity [Abstract]
Preferred Stock, Shares Authorized	10,000,000
Preferred Stock, Par Value | $ / shares	$ 0.0001
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0

TREASURY STOCK (Details Narrati

TREASURY STOCK (Details Narrative) - USD ($)	3 Months Ended			9 Months Ended
	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Jan. 31, 2023	May 22, 2022
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount					$ 10,000,000
Number of shares repurchased, value	$ 3,778,114	$ 3,385,044	$ 2,090,847
Treasury stock, shares	3,393,060			3,393,060
Stock repurchase program, remaining amount	$ 10,745,995			$ 10,745,995
Treasury Stock [Member]
Class of Stock [Line Items]
Number of shares repurchased				3,393,060
Number of shares repurchased, value				$ 9,254,005