Counterpath (CPAH) 10-Q 11 Mar 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2020	Mar. 06, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	COUNTERPATH CORP
Entity Central Index Key	0001236997
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		6,102,927
Document Period End Date	Jan. 31, 2020
Amendment Flag	false
Document Type	10-Q
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes

INTERIM CONSOLIDATED BALANCE SH

INTERIM CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Current assets:
Cash	$ 1,764,846	$ 1,862,458
Accounts receivable (net of allowance for doubtful accounts of $317,262 (2019 - $619,514))	1,392,475	1,876,896
Deferred sales commission costs - current	152,816	122,777
Derivative assets	493	1,178
Prepaid expenses and other current assets	202,311	263,078
Total current assets	3,512,941	4,126,387
Deposits	96,113	94,829
Deferred sales commission costs - non-current	75,511	77,571
Equipment	71,162	59,914
Operating lease right-of-use assets	1,361,442
Goodwill	6,645,972	6,541,290
Intangibles and other assets	226,311	224,795
Total Assets	11,989,452	11,124,786
Current liabilities:
Accounts payable and accrued liabilities	1,978,501	2,233,875
Derivative liability	14,761	4,512
Unearned revenue	2,780,478	2,593,726
Operating lease liabilities - current	253,302
Accrued warranty	43,899	52,035
Other current liabilities		947
Total current liabilities	5,070,941	4,885,095
Deferred lease inducements		4,031
Loan payable	4,000,000	3,000,000
Operating lease liabilities - non-current	1,131,102
Unrecognized tax liability	9,763	9,763
Total liabilities	10,211,806	7,898,889
Stockholders' equity:
Preferred stock, $0.001 par value Authorized: 100,000,000 Issued and outstanding: January 31, 2020 - nil; April 30, 2019 - nil	0	0
Common stock, $0.001 par value - Authorized: 10,000,000 Issued: January 31, 2020 - 6,101,518; April 30, 2019 - 5,950,246	6,102	5,950
Additional paid-in capital	75,991,751	75,667,533
Accumulated deficit	(70,577,838)	(68,581,091)
Accumulated other comprehensive loss - currency translation adjustment	(3,642,369)	(3,866,495)
Total stockholders' equity	1,777,646	3,225,897
Liabilities and Stockholders' Equity	$ 11,989,452	$ 11,124,786

INTERIM CONSOLIDATED BALANCE _2

INTERIM CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Statement of Financial Position [Abstract]
Accounts Receivable, Allowance for Credit Loss, Current	$ 317,262	$ 619,514
Preferred Stock, Par Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Shares, Issued	6,101,518	5,950,246

INTERIM CONSOLIDATED STATEMENTS

INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Revenue
Software	$ 1,059,931	$ 1,119,311	$ 3,111,963	$ 3,398,729
Subscription, support and maintenance	1,547,832	1,367,387	4,472,638	3,938,247
Professional services and other	177,105	101,060	474,857	579,873
Total revenue	2,784,868	2,587,758	8,059,458	7,916,849
Operating expenses:
Cost of sales	464,887	563,236	1,538,866	1,782,603
Sales and marketing	899,668	983,290	2,825,271	2,945,939
Research and development	1,021,182	1,369,196	3,387,024	4,163,889
General and administrative	591,147	699,428	1,891,133	3,241,167
Total operating expenses	2,976,884	3,615,150	9,642,294	12,133,598
Loss from operations	(192,016)	(1,027,392)	(1,582,836)	(4,216,749)
Interest and other (expense) income, net:
Interest expense	(92,317)	(22,122)	(245,107)	(26,788)
Foreign exchange (loss) gain	35,643	(16,266)	(153,867)	108,205
Change in fair value of derivative instruments	(19,184)	4,255	(8,990)	(897)
Loss on lease termination			(8,746)
Other income	2,099	2,145	2,799	2,145
Total interest and other (expense) income, net	(73,759)	(31,988)	(413,911)	82,665
Net loss for the period	$ (265,775)	$ (1,059,380)	$ (1,996,747)	$ (4,134,084)
Net loss per share
Basic and diluted (in dollars per share)	$ (0.04)	$ (0.18)	$ (0.33)	$ (0.70)
Weighted average common shares outstanding:
Basic and diluted (in shares)	6,031,084	5,945,181	5,979,720	5,939,803

INTERIM CONSOLIDATED STATEMEN_2

INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Statement of Income and Comprehensive Income [Abstract]
Net loss for the period	$ (265,775)	$ (1,059,380)	$ (1,996,747)	$ (4,134,084)
Other comprehensive loss:
Foreign currency translation adjustments	(68,866)	(1,096)	224,127	(316,356)
Comprehensive loss	$ (334,641)	$ (1,060,476)	$ (1,772,620)	$ (4,450,440)

INTERIM CONSOLIDATED STATEMEN_3

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Cash flows used in operating activities:
Net loss for the period	$ (1,996,747)	$ (4,134,084)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	55,483	817,331
Deferred lease inducements	(4,096)	(7,421)
Depreciation and amortization	53,708	73,323
Operating lease expense	399,541
Unrealized foreign exchange (gain) loss	142,465	(172,503)
Stock-based compensation	312,012	404,414
Change in fair value of derivative instruments	10,843	6,045
Changes in assets and liabilities:
Accounts payable and accrued liabilities	(271,833)	(3,901)
Accounts receivable	428,938	460,929
Deferred sales commission costs	(30,051)	(38,340)
Prepaid expenses and other current assets	60,548	(81,217)
Accrued warranty	(8,136)	(13,825)
Operating lease liabilities	(387,595)
Unearned revenue	186,752	114,197
Other current liabilities	(947)	937
Net cash used in operating activities	(1,049,115)	(2,574,115)
Cash flows used in investing activities:
Purchases of equipment	(61,085)	(29,147)
Purchases of intangibles	(4,672)	(9,395)
Net cash used in investing activities	(65,757)	(38,542)
Cash flows provided by financing activities:
Net proceeds from issuance of common stock	12,358	16,739
Proceeds received from loan payable	1,000,000	2,000,000
Net cash provided by financing activities	1,012,358	2,016,739
Foreign exchange effect on cash	4,901	(8,106)
Decrease in cash	(97,613)	(604,024)
Cash, beginning of the period	1,862,458	2,348,883
Cash, end of the period	1,764,846	1,744,859
Cash paid for:
Interest	202,301	26,740
Taxes	$ 0	$ 0

INTERIM CONSOLIDATED STATEMENT

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY (Unaudited) - USD ($)	Common Shares [Member]	Treasury Shares [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning Balance at Apr. 30, 2018	$ 5,931	$ 0	$ 75,170,181	$ (63,701,685)	$ (3,233,241)	$ 8,241,186
Beginning Balance (Shares) at Apr. 30, 2018	5,930,468	0
Stock-based compensation			404,414			404,414
Employee share purchase program	$ 9		19,109			19,118
Employee share purchase program (Shares)	9,406
Exercise of stock options	$ 7		(2,386)			(2,379)
Exercise of stock options (Shares)	6,958
Net loss for the period				(4,134,084)		(4,134,084)
Foreign currency translation adjustment					(316,356)	(316,356)
Ending Balance at Jan. 31, 2019	$ 5,947		75,591,318	(67,701,736)	(3,549,597)	4,345,932
Ending Balance (Shares) at Jan. 31, 2019	5,946,832
Beginning Balance at Oct. 31, 2018	$ 5,943	$ 0	75,520,205	(66,642,356)	(3,548,501)	5,335,291
Beginning Balance (Shares) at Oct. 31, 2018	5,943,082	0
Stock-based compensation			64,818			64,818
Employee share purchase program	$ 4		6,295			6,299
Employee share purchase program (Shares)	3,750
Net loss for the period				(1,059,380)		(1,059,380)
Foreign currency translation adjustment					(1,096)	(1,096)
Ending Balance at Jan. 31, 2019	$ 5,947		75,591,318	(67,701,736)	(3,549,597)	4,345,932
Ending Balance (Shares) at Jan. 31, 2019	5,946,832
Adoption of ASC 606				134,033		134,033
Beginning Balance at Apr. 30, 2019	$ 5,950	$ 0	75,667,533	(68,581,091)	(3,866,495)	3,225,897
Beginning Balance (Shares) at Apr. 30, 2019	5,950,246	0
Stock-based compensation			312,012			312,012
Employee share purchase program	$ 12		15,394			15,406
Employee share purchase program (Shares)	11,855
Exercise of stock options	$ 2		(3,050)			$ (3,048)
Exercise of stock options (Shares)	1,710					9,688
Conversion of deferred share units	$ 138		(138)
Conversion of deferred share units (Shares)	137,707
Net loss for the period				(1,996,747)		$ (1,996,747)
Foreign currency translation adjustment					224,126	224,126
Ending Balance at Jan. 31, 2020	$ 6,102		75,991,751	(70,577,838)	(3,642,369)	1,777,646
Ending Balance (Shares) at Jan. 31, 2020	6,101,518
Beginning Balance at Oct. 31, 2019	$ 5,957	$ 0	75,802,284	(70,312,063)	(3,573,503)	1,922,675
Beginning Balance (Shares) at Oct. 31, 2019	5,957,585	0
Stock-based compensation			187,909			187,909
Employee share purchase program	$ 5		4,746			4,751
Employee share purchase program (Shares)	4,516
Exercise of stock options	$ 2		(3,050)			(3,048)
Exercise of stock options (Shares)	1,710
Conversion of deferred share units	$ 138		(138)
Conversion of deferred share units (Shares)	137,707
Net loss for the period				(265,775)		(265,775)
Foreign currency translation adjustment					(68,866)	(68,866)
Ending Balance at Jan. 31, 2020	$ 6,102		$ 75,991,751	$ (70,577,838)	$ (3,642,369)	$ 1,777,646
Ending Balance (Shares) at Jan. 31, 2020	6,101,518

Nature of Operations

Nature of Operations	9 Months Ended
	Jan. 31, 2020
Nature Of Operations [Abstract]
Nature of Operations [Text Block]	Note 1 Nature of Operations CounterPath Corporation (the "Company") was incorporated in the State of Nevada on April 18, 2003. The Company focuses on the design, development, marketing and sales of software applications and related services, such as pre and post sales technical support and customization services, that enable enterprises and telecommunication service providers to deliver Unified Communications ("UC") services, including voice, video, messaging and collaboration functionality, over their Internet Protocol, or IP, based networks. The Company's products are sold either directly or through channel partners, to small, medium and large businesses ("enterprises") and telecom service providers, in North America, and in Europe, Middle East, Africa (collectively "EMEA"), Asia Pacific and Latin America.

Basis of Presentation and Princ

Basis of Presentation and Principles of Consolidation	9 Months Ended
	Jan. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation [Text Block]	Note 2 Basis of Presentation and Principles of Consolidation The accompanying interim consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”) and are stated in U.S. dollars, except where otherwise disclosed. These interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, CounterPath Technologies Inc., a company existing under the laws of the province of British Columbia, Canada, BridgePort Networks, Inc. (“BridgePort”), a company incorporated under the laws of the state of Delaware and CounterPath LLC, a company formed on August 27, 2018, under the laws of the state of Delaware. The results of NewHeights Software Corporation (“NewHeights”), which subsequently was amalgamated with another subsidiary to become CounterPath Technologies Inc., are included from August 2, 2007, the date of acquisition. The results of FirstHand Technologies Inc. (“FirstHand”), which subsequently was amalgamated with CounterPath Technologies Inc., and BridgePort are included from February 1, 2008, the date of acquisition. All inter-company transactions and balances have been eliminated. These interim consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities and commitments in the normal course of business. Going Concern The Company has experienced recurring losses and has an accumulated deficit of $70,577,838 as of January 31, 2020, as a result of flat to declining revenues resulting from a number of factors including its buildout of a cloud based subscription platform concurrent with the change of its licensing model to subscription based licensing and has not reached profitable operations which raises substantial doubt about its ability to continue operating as a going concern within one year of the date of issuance of the financial statements. To mitigate this situation, the Company has plans in place to improve its financial position and liquidity, while executing on its growth strategy, by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows, as the transition to its software as a service platform and subscription licensing continues. The Company has historically been able to manage liquidity requirements through cost management and cost reduction measures, supplemented with raising additional financing. If the Company is unable to maintain sufficient cash flows, the Company will not be able to meet its present obligations. However, management believes that the Company has access to sufficient capital to meet its obligations through continued collection of receivables and increases to the existing loan, if needed, as described below. On October 10, 2018, the Company entered into a loan agreement for an aggregate principal amount of up to $3,000,000 which was subsequently increased to $5,000,000 on July 10, 2019. As of January 31, 2020, the unused portion of the loan principal was $1,000,000. See Note 7 - Loan Payable Interim Reporting The information presented in the accompanying interim consolidated financial statements is without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America. Except where noted, these interim financial statements follow the same accounting policies and methods of their application as the Company's April 30, 2019 annual audited consolidated financial statements. All adjustments are of a normal recurring nature. It is suggested that these interim financial statements be read in conjunction with the Company's April 30, 2019 annual audited consolidated financial statements. Operating results for the three and nine months ended January 31, 2020 are not necessarily indicative of the results that can be expected for the year ending April 30, 2020.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Jan. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies [Text Block]	Note 3 Summary of Significant Accounting Policies The significant accounting policies used in preparation of these interim consolidated financial statements are disclosed in our Annual Report on Form 10-K for the fiscal year ended April 30, 2019 filed with the Securities Exchange Commission on July 11, 2019, and there have been no changes to the Company's significant accounting policies during the three and nine months ended January 31, 2020, except for new accounting policy adopted during the period. See Note 11 - Leases for more information. All amounts and disclosures set forth herein are in compliance with these standards. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company has exposure to credit risk to the extent cash balances exceed amounts covered by federal deposit insurance; however, the Company believes that its credit risk on cash balances is immaterial. The Company is also subject to concentrations of credit risk in its accounts receivable. The Company monitors and actively manages its receivables, and from time to time will insure certain receivables with higher credit risk and may require collateral or other securities to support its accounts receivable. During the three and nine months ended January 31, 2020 and 2019, there were no significant customers who accounted for more than 10% of total revenues. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of January 31, 2020 and April 30, 2019: January 31, April 30, 2020 2019 Customer A 11% 1% Customer B 14% 10% Customer C 1% 13% Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. January 31, April 30, 2020 2019 Balance of allowance for doubtful accounts, beginning of period $ 619,514 $ 322,638 Bad debt provision 165,117 1,082,440 Recoveries (115,997) — Write-off of receivables (351,372) (785,564 ) Balance of allowance for doubtful accounts, end of period $ 317,262 $ 619,514 The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer's current ability to pay its obligation. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer's related accounts. Leases The Company determines if an arrangement is a lease at contract inception by evaluating if the contract conveys the right to control the use of an identified asset during the period of use. A right-of-use ("ROU") asset represents the Company's right to use an identified asset for the lease term and lease liability represents the Company's obligation to make payments as set forth in the lease arrangement. ROU assets and lease liabilities are included on the Company's consolidated balance sheets beginning May 2019 and are recognized based on the present value of the remaining future lease payments at lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company's incremental borrowing rate as the Company has determined that the interest rate implicit in the leases to which the Company is a party of is not readily determinable. A ROU asset initially equals the lease liability, adjusted for any lease payments made prior to lease commencement and any lease incentives. All leases are recorded on the consolidated balance sheets except for leases with an initial term less of than 12 months. All of the Company's leases are operating leases. Lease expense is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components. Non-lease components primarily include payments for maintenance. The Company accounts for lease components and non-lease components separately. Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases The Company has elected to apply the practical expedient package to not reassess initial direct costs related to leases, whether any expired or existing contracts contained leases and to carryforward historical lease classification. As a result, all leases identified by the Company will continue to be classified as operating leases. In addition, the Company elected to not record short-term leases with an initial term of 12 months or less on its consolidated balance sheets. See Note 11- Leases Recently Issued Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment, which amends the guidance to eliminate Step 2 from the goodwill impairment test. Instead, under the amendments in the new guidance, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The amendments will be effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on its consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments: Measurement of Credit Losses on Financial Instruments which amends the guidance on measuring credit losses on financial assets held at amortized cost. The amendment is intended to address the issue that the previous "incurred loss" methodology was restrictive for a company's ability to record credit losses based on not yet meeting the "probable" threshold. The new language will require these assets to be valued at amortized cost presented at the net amount expected to be collected will a valuation provision. The amendments will be effective for fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on our consolidated financial statements and related disclosures.

Revenue Recognition under ASC 6

Revenue Recognition under ASC 606	9 Months Ended
	Jan. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition under ASC 606 [Text Block]	Note 4 Revenue Recognition under ASC 606 On May 1, 2018, the Company adopted the new accounting standard, ASC 606 “Revenue from Contracts with Customers” Revenues from contracts with customers are recognized when control of promised goods and services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company recognizes revenue using the five-step model as prescribed by ASC 606: 1) Identification of the contract, or contracts, with a customer; 2) Identification of the performance obligations in the contract; 3) Determination of the transaction price; 4) Allocation of the transaction price to the performance obligations in the contract; and 5) Recognition of revenue when or as, the Company satisfies a performance obligation. When a contract with a customer is signed, the Company assesses whether collection of the fees under the arrangement is probable. The Company estimates the amount to reserve for uncollectible amounts at the end of each reporting period based on the aging of the contract balance, current and historical customer trends, and communications with its customers. These reserves are recorded against the related accounts receivable. The transaction price is the consideration that the Company expects to receive from its customers in exchange for its products or services. In determining the allocation of the transaction price, the Company identifies performance obligations in contracts with customers, which may include products, subscriptions to software and services, support, professional services and training. The Company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price (“SSP”) is the price at which the Company would sell a promised product or service separately to a customer. The Company determines the SSP using information that may include market conditions or other observable inputs. In certain cases, the Company is able to establish a SSP based on observable prices for products or services sold separately. In these instances, the Company would use a single amount to estimate a SSP. If a SSP is not directly observable, for example when pricing is variable, the Company will use a range of SSP. In certain circumstances, the Company may estimate SSP for a product or service by applying the residual approach. This approach has been most commonly used when certain perpetual software licenses are only sold bundled with one year of post-contract support or other services, and a price has not been established for the software. Significant judgement is used to determine SSP and to determine whether there is a variance that needs to be allocated based on the relative SSP of the various products and services. Estimating SSP is a formal process that includes review and approval by the Company’s management. Software Revenue The Company generates software revenue primarily on a single fee per perpetual software license basis. The Company recognizes software revenue for perpetual licenses when control has transferred to the customer, which is generally at the time of delivery when the customer has the ability to deploy the licenses, provided all revenue recognition criteria have been met. If the revenue recognition criteria has not been met, the revenue is deferred or not recognized. Subscription, support and maintenance Revenue from the Company’s recurring subscription revenue from subscriptions related to our software as a service offering is recognized ratably over the contractual subscription term as control of the goods or services is transferred to the customer, beginning on the date that the subscription is made available to the customer. Support and maintenance revenue is generated from recurring annual software support and maintenance contracts for our perpetual software licenses and is recognized ratably over the term of the service period, which is generally twelve months. Support and maintenance services include e-mail and telephone support, unspecified rights to bug fixes and product updates and upgrades and enhancements available on a when-and-if available basis. Both subscription revenue and support and maintenance revenue are typically billed annually in advance based on the terms of the arrangement. Professional services and other Professional services and other revenue is generated through services including product configuration and customization, implementation, dedicated engineering and training. The amount of product configuration and customization required by a customer typically increases as the order size increases from a given customer. Services and pricing may vary depending upon a customer’s requirements for customization, implementation and training. Depending on the services to be provided, revenue from professional services and other is generally recognized at the time of delivery when the services have been completed and control has been transferred. For contracts with elements related to customized network solutions and certain network build-outs or software systems that require significant modification or customization, the Company will recognize revenue using the percentage-of-completion method. In using the percentage-of-completion method, revenues are generally recorded based on completion of milestones as described in the agreement. Profit estimates on long-term contracts are revised periodically based on changes in circumstances and any losses on contracts are recognized in the period that such losses become known. Unearned Revenue Unearned revenue represent billings or payments received in advance of revenue recognition and is recognized upon transfer of control. Balances consist primarily of annual support and subscription services and professional services not yet provided as of the balance sheet date. During the three and nine months ended January 31, 2020, the Company recognized $451,649 and $2,291,197, respectively in revenue in its consolidated statements of operations that was previously recognized as unearned revenue in the consolidated balance sheets at April 30, 2019. Costs to Obtain a Customer Contract Sales commissions and related expenses are considered incremental and recoverable costs of acquiring customer contracts. These costs are capitalized and amortized on a systematic basis, consistent with the timing of revenue recognition over the anticipated benefit period of up to 3.5 years, depending on the products and services. The anticipated benefit period was estimated based on the average length of applicable customer contracts and includes the contract term and any anticipated renewal periods. This amortization expense is recorded in sales and marketing expense within the Company's consolidated statement of operations. The Company has elected to apply a practical expedient that permits the Company to expense costs to obtain a contract as incurred, if the anticipated benefit period is one year or less. From time to time, management will revisit the estimates used in recognizing the costs to obtain customer contracts. During the three and nine months ended January 31, 2020, the Company capitalized approximately $57,920 and $219,834, respectively, of costs to obtain revenue contracts and amortized approximately $52,287 and $202,466 of commissions to sales and marketing expense for those same periods. Capitalized costs to obtain a revenue contract on the Company's condensed consolidated balance sheets totaled $228,327 at January 31, 2020 (April 30, 2019: $200,348). Costs to Fulfill a Customer Contract Certain contract costs incurred to fulfill obligations under a contract are capitalized when such costs generate or enhance resources to be used in satisfying future performance obligations and the costs are deemed recoverable. Judgement is used in determining whether certain contract costs can be capitalized. These costs are capitalized and amortized on a systematic basis to match the timing of revenue recognition over the anticipated benefit period of up to 3.5 years, depending on the products and services. The anticipated benefit period was estimated based on the average length of applicable customer contracts and includes the contract term and any anticipated renewal periods. This amortization expense is recorded in cost of sales in the Company’s consolidated statement of operations. From time to time, management will review the capitalized costs for impairment and will also revisit the estimates used in recognizing the costs to fulfill customer contracts. Transaction Price Allocated to the Remaining Performance Obligations The Company expects to recognize approximately $1,352,486, $1,626,589, $27,310 Disaggregation of Revenue The Company disaggregates its revenue by geographic region. See Note 10 - Segmented Information

Derivative Instruments

Derivative Instruments	9 Months Ended
	Jan. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments [Text Block]	Note 5 Derivative Instruments In the normal course of business, the Company is exposed to fluctuations in the exchange rates associated with foreign currencies. The Company’s primary objective for holding derivative financial instruments is to manage foreign currency exchange rate risk. Foreign Currency Exchange Rate Risk A majority of the Company’s revenue activities are transacted in U.S. dollars. However, the Company is exposed to foreign currency exchange rate risk, inherent in conducting business globally in multiple currencies, primarily from its business operations in Canada. The Company’s foreign currency risk management program includes entering into foreign currency derivatives at various times to mitigate the currency exchange rate risk on Canadian dollar denominated cash flows. These foreign currency forward and option contracts are considered non-designated derivative instruments and are not used for trading or speculative purposes. The changes in fair value and settlements are recorded in change in fair value of derivative instruments, net in the consolidated statement of operations. During the three and nine months ended January 31, 2020 and 2019, the Company did not enter into any designated cash flow hedge contracts. The following table summarizes the notional amounts of the Company’s outstanding derivative instruments: January 31, April 30, Notional value of Undesignated Derivatives 2020 2019 Foreign currency option contracts $ 2,300,000 $ 1,500,000 The following tables present the fair values of the Company's derivative instruments on a gross basis as reflected on the Company's consolidated balance sheets. January 31, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 493 $ 14,761 April 30, 2019 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 1,178 $ 4,512 During the three and nine months ended January 31, 2020, the Company recorded losses of $ and $ ,

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jan. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements [Text Block]	Note 6 Fair Value Measurements Assets and liabilities recorded at fair value in the consolidated financial statements are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Hierarchical levels directly related to the amount of subjectivity associated with the inputs to valuation of these assets or liabilities are set forth below. Transfers between levels are recognized at the end of each quarter. The Company did not recognize any transfers between levels during the periods presented. Level 1-Inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2-Inputs (other than quoted prices included in Level 1) are observable for the asset or liability, either directly or indirectly such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. Level 3- unobservable inputs for the asset or liability which are typically based on an entity’s own assumptions, as there is little, if any, related market activity. Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The carrying values of financial instruments classified as current assets and current liabilities approximates their fair values, based on the nature and short maturity of these instruments, and are presented in the Company’s financial statements at carrying cost. Financial Instruments Measured at Fair value The following table presents the Company's assets and liabilities that are measured at fair value on a recurring basis as of January 31, 2020 and April 30, 2019. As at January 31, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 1,764,846 $ 1,764,846 1 N/A Foreign currency option contracts 493 493 2 Note 5 $ 1,765,339 $ 1,765,339 Liabilities Foreign currency option contracts $ 14,761 $ 14,761 2 Note 5 As at April 30, 2019 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 1,862,458 $ 1,862,458 1 N/A Foreign currency option contracts 1,178 1,178 2 Note 5 $ 1,863,636 $ 1,863,636 Liabilities Foreign currency option contracts $ 4,512 $ 4,512 2 Note 5 Financial Instruments Not Measured at Fair Value The following table presents the Company's liability that is not measured at fair value as of January 31, 2020, but for which fair value is available: Carrying Fair Value As at January 31, 2020 Amount Fair Value Levels Reference Loan payable $ 4,000,000 $ 3,618,192 2 Note 7 Loan payable is presented on the consolidated balance sheets at carrying cost. The fair value of the fixed interest rate loan is estimated based on observable market prices or inputs. Where observable prices or inputs are not available, valuation models are applied using the net present value of cash flow streams over the term, using estimated market rates for similar instruments and remaining terms.

Loan Payable

Loan Payable	9 Months Ended
	Jan. 31, 2020
Payables and Accruals [Abstract]
Loan Payable [Text Block]	Note 7 Loan Payable On October 10, 2018, the Company entered into a loan agreement (the "Loan Agreement") with Wesley Clover International Corporation and KMB Trac Two Holdings Ltd (collectively, the "Lenders") for an aggregate principal amount of up to $3,000,000. Pursuant to the terms of the Loan Agreement, the loan is unsecured and will be made available in multiple advances at the discretion of the Company. On July 10, 2019, the Company entered into an amended loan agreement (the "Amendment Agreement") with the Lenders, pursuant to which to Lenders have agreed to amend the Loan Agreement, together with the Amendment Agreement, to increase the maximum amount of the loan from $3,000,000 to $5,000,000 and to extend the term of the loan such that all outstanding principal and accrued interest is due on April 11, 2021. On January 25, 2020, the Company entered into an amended loan agreement (the "Second Amendment Agreement") with the Lenders such that the interest on the principal amount of the Loan will accrue and be paid at the time of repayment of the outstanding principal. Accrued interest will be calculated at a rate of 8%, compounded daily. The Second Amendment Agreement is effective February 1, 2020. As of January 31, 2020, the principal balance of the loan payable was $4,000,000. During the three and nine months ended January 31, 2020 the Company recognized $80,658 and $213,260, respectively, in interest expense in the consolidated statement of operations. The Company recorded $22,137 and $26,740 in interest expense during the three and nine months ended January 31, 2019, respectively. See Note 9 - Related Party Transactions

Common Stock

Common Stock	9 Months Ended
	Jan. 31, 2020
Equity [Abstract]
Common Stock [Text Block]	Note 8 Common Stock Stock Options During the nine months ended January 31, 2020 and 2019, the Company granted 199,500 $0.47 Nine Months Ended Nine Months Ended January 31, 2020 January 31, 2019 Risk-free interest rate 1.7% 2.7% Expected volatility 66.0% 77.2% Expected term 3.7 years 3.7 years Dividend yield 0% 0% During the nine months ended January 31, 2020, the Company issued 1,710 9,688 $3,050 Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2019 616,449 $ 2.27 Granted 199,500 $ 0.96 Forfeited/Cancelled (75,770 ) $ 1.95 Expired (40,900 ) $ 2.50 Exercised (9,688 ) $ 2.46 Outstanding at January 31, 2020 689,591 $ 1.91 Exercisable at January 31, 2020 271,024 $ 2.44 Exercisable at April 30, 2019 239,551 $ 2.58 Employee and non-employee stock-based compensation amounts classified in the Company's consolidated statements of operations for the three and nine months ended January 31, 2020 and 2019 are as follows: Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Cost of sales $ 12,678 $ 11,528 $ 31,678 $ 37,098 Sales and marketing 18,257 16,333 46,374 55,093 Research and development 15,527 11,478 32,512 37,491 General and administrative 12,669 10,455 33,368 55,178 Total stock-option based compensation $ 59,131 $ 49,794 $ 143,931 $ 184,860 Employee Stock Purchase Plan Under the terms of the Employee Stock Purchase Plan (the "ESPP") all regular salaried (non-probationary) employees can purchase up to 6% of their base salary in shares of the Company's common stock at market price. The Company matches 50% of the shares purchased by issuing or purchasing in the market up to 3% of the respective employee's base salary in shares. $15,394 (2019 - $19,118) 23,962 shares (2019 - 19,724 shares) 11,855 shares (2019 - 9,406) A total of 220,000 shares have been reserved for issuance under the ESPP. 136,829 Deferred Share Unit Plan During the nine months ended January 31, 2020 , 183,399 (2019 - 236,981) 59,096 shares were available for issuance under the DSUP. The following table summarizes the Company's outstanding DSU awards as of January 31, 2020, and changes during the period then ended: Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2019 633,491 $ 5.20 Granted 183,399 $ 1.14 Conversions (137,707 ) $ 7.28 DSUs outstanding at January 31, 2020 679,183 $ 3.69 Employee and non-employee DSU based compensation amounts classified in the Company's consolidated statements of operations for the three and nine months ended January 31, 2020 and 2019 are as follows: Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Cost of sales $ 117,452 $ — $ 142,655 $ — Sales and marketing 7,075 — 16,475 — Research and development 2,125 — 4,475 — General and administrative 2,125 15,024 4,475 219,554 $ 128,777 $ 15,024 $ 168,080 $ 219,554 Normal Course Issuer Bid Plan On March 27, 2018, the Company filed a normal course issuer bid commencing on March 29, 2018 and expiring March 28, 2019. Under this normal course issuer bid plan, the Company was authorized to purchase up to 284,278

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jan. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions [Text Block]	Note 9 Related Party Transactions On October 10, 2018, the Company entered into a loan agreement (the "Loan Agreement") with Wesley Clover International Corporation, a company controlled by the Chairman of the Company, and KMB Trac Two Holdings Ltd., a company owned by the spouse of a director of the Company. As of January 31, 2020, the principal balance of the loan payable was $4,000,000 and interest payable was $27,178. $80,658 and $213,260 (2019 - $22,137 and $26,740), Note 7 Loan Payable During the three and nine months ended January 31, 2020, the Company through its wholly owned subsidiary, CounterPath Technologies Inc., paid $17,849 and $60,314 (2019 - $20,946 and $63,012), On November 21, 2013, the Company, through its wholly owned subsidiary, CounterPath Technologies Inc., entered into an agreement with 8007004 (Canada) Inc. ("8007004") to lease office space. On May 1, 2019, the office space was sold to a third party. For the three and nine months ended January 31, 2019, CounterPath Technologies Inc., paid $7,733 and $23,263, During the three and nine months ended January 31, 2020, the Company sold $10,194 and $52,819 (2019 - $13,655 and $34,114), On November 8, 2019, the Company entered into an agreement with WCS Europe to hire a dedicated resource to assist with business development in the EMEA region. The initial term of the agreement is for six months, invoiced quarterly in advance at 3,500 euros per month. The services shall renew for another six months subject to mutual agreement with 30 day notice. For the three and nine months ended January 31, 2020, the Company paid $11,642 and $11,642, respectively, to WCS Europe. On November 26, 2019, the Company, through its wholly owned subsidiary, CounterPath Technologies Inc., entered into an agreement with ThinkRF Corp. ("ThinkRF") to lease office space beginning January 1, 2020. During the three and nine months ended January 31, 2020, CounterPath Technologies Inc. paid $2,566 and $2,566, respectively, to ThinkRF. ThinkRF is a company controlled by the Chairman of the Company.

Segmented Information

Segmented Information	9 Months Ended
	Jan. 31, 2020
Segment Reporting [Abstract]
Segmented Information [Text Block]	Note 10 Segmented Information The Company's chief operating decision maker reviews financial information presented on a consolidated basis, accompanied by disaggregated information about revenues by geographic region for purposes of making operating decisions and assessing financial performance. Accordingly, the Company has concluded that it has one reportable operating segment. Revenues are categorized based on the country in which the customer is located. The following is a summary of total revenues by geographic area for the three and nine months ended January 31, 2020 and 2019: Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 North America $ 2,088,928 $ 1,682,944 $ 5,573,641 $ 5,063,949 EMEA 475,353 501,404 1,551,373 1,713,885 Asia Pacific 117,013 278,440 567,417 830,100 Latin America 103,574 124,970 367,027 308,915 $ 2,784,868 $ 2,587,758 $ 8,059,458 $ 7,916,849 All of the Company’s long-lived assets, which include equipment, goodwill and intangible assets and other assets, are located in Canada and the United States as follows: January 31 , April 30, 2020 2019 Canada $ 8,200,305 $ 6,798,083 United States 104,582 27,916 $ 8,304,887 $ 6,825,999

Leases

Leases	9 Months Ended
	Jan. 31, 2020
Leases [Abstract]
Leases	Note 11 Leases The Company has operating leases for its corporate offices located in Canada and the United States. The leases have remaining terms of approximately 4 months to to . As the Company's leases do not provide a readily determinable implicit rate, the Company uses the incremental borrowing rate at lease commencement, which was determined using a portfolio approach, based on the rate of interest that the Company would have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term. The Company uses the implicit rate when a rate is readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recognized on the balance sheet and payments are expensed as incurred over the lease term. Common area maintenance fees and other charges associated with these leases are expensed as incurred. Property tax and insurance payments paid to the lessors are included in the calculation of minimum lease payments. During the three and nine months ended January 31, 2020, operating lease expense was approximately $ and $ , $ . The following table presents the Company's operating lease right-of-use assets and liabilities as of January 31, 2020: January 31, 2020 Assets Operating lease right-of-use assets $ 1,361,442 Liabilities Operating lease liabilities - current $ 253,302 Operating lease liabilities - non-current 1,131,102 Total operating lease liabilities $ 1,384,404 As of January 31, 2020, total right-of-use assets and lease liabilities recognized on the consolidated balance sheets attributable to related parties was $66,843 The following table presents supplemental information for the nine months ended January 31, 2020: Weighted average remaining lease term 4.4 years Weighted average discount rate 15.6% Operating cash flow from operating leases ($387,595 ) As of January 31, 2020, estimated future commitments related to operating leases were as follows: 2020 $ 115,223 2021 429,974 2022 413,479 2023 380,431 2024 392,523 Thereafter 165,989 Less: imputed interest (513,215 ) Operating lease liabilities $ 1,384,404

Commitments

Commitments	9 Months Ended
	Jan. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments [Text Block]	Note 12 Commitments Total payable over the term of the agreements for the fiscal years ended are as follows: Voice Platform Service Contract Marketing Service Contract Total 2020 $ 60,000 $ 11,057 $ 71,057 2021 220,000 44,402 264,402 2022 — 44,928 44,928 Thereafter — 33,696 33,696 $ 280,000 $ 134,083 $ 414,083

Contingencies

Contingencies	9 Months Ended
	Jan. 31, 2020
Loss Contingency [Abstract]
Contingencies [Text Block]	Note 13 Contingencies The Company is party to legal claims from time to time which arise in the normal course of business. These claims are not expected to have a material adverse effect on the financial position, results of operations or cash flows of the Company.

Loss per share

Loss per share	9 Months Ended
	Jan. 31, 2020
Earnings Per Share [Abstract]
Loss per share [Text Block]	Note 14 Loss per share The following table shows the computation of basic and diluted loss per share: Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Numerator Net loss $ (265,775 ) $ (1,059,380 ) $ (1,996,747 ) $ (4,134,084 ) Denominator Weighted average shares outstanding 6,031,084 5,945,181 5,979,720 5,939,803 Effect of dilutive securities — — — — 6,031,084 5,945,181 5,979,720 5,939,803 Basic and diluted loss per share $ (0.04 ) $ (0.18 ) $ (0.33 ) $ (0.70 ) For the three and nine months ended January 31, 2020, common share equivalents consisting of stock options and DSUs totaling 1,368,774 and 1,368,774 respectively were excluded from the computation of diluted EPS because the effect was anti-dilutive. For the three and nine ended January 31, 2019, common share equivalents consisting of stock options and DSUs totaling 1,271,398 and 1,271,398, respectively were excluded from the computation of diluted EPS because the effect was anti-dilutive.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jan. 31, 2020
Accounting Policies [Abstract]
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company has exposure to credit risk to the extent cash balances exceed amounts covered by federal deposit insurance; however, the Company believes that its credit risk on cash balances is immaterial. The Company is also subject to concentrations of credit risk in its accounts receivable. The Company monitors and actively manages its receivables, and from time to time will insure certain receivables with higher credit risk and may require collateral or other securities to support its accounts receivable. During the three and nine months ended January 31, 2020 and 2019, there were no significant customers who accounted for more than 10% of total revenues. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of January 31, 2020 and April 30, 2019: January 31, April 30, 2020 2019 Customer A 11% 1% Customer B 14% 10% Customer C 1% 13%
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. January 31, April 30, 2020 2019 Balance of allowance for doubtful accounts, beginning of period $ 619,514 $ 322,638 Bad debt provision 165,117 1,082,440 Recoveries (115,997) — Write-off of receivables (351,372) (785,564 ) Balance of allowance for doubtful accounts, end of period $ 317,262 $ 619,514 The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer's current ability to pay its obligation. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer's related accounts.
Leases [Policy Text Block]	Leases The Company determines if an arrangement is a lease at contract inception by evaluating if the contract conveys the right to control the use of an identified asset during the period of use. A right-of-use ("ROU") asset represents the Company's right to use an identified asset for the lease term and lease liability represents the Company's obligation to make payments as set forth in the lease arrangement. ROU assets and lease liabilities are included on the Company's consolidated balance sheets beginning May 2019 and are recognized based on the present value of the remaining future lease payments at lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company's incremental borrowing rate as the Company has determined that the interest rate implicit in the leases to which the Company is a party of is not readily determinable. A ROU asset initially equals the lease liability, adjusted for any lease payments made prior to lease commencement and any lease incentives. All leases are recorded on the consolidated balance sheets except for leases with an initial term less of than 12 months. All of the Company's leases are operating leases. Lease expense is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components. Non-lease components primarily include payments for maintenance. The Company accounts for lease components and non-lease components separately.
Recently Adopted Accounting Pronouncements [Policy Text Block]	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases The Company has elected to apply the practical expedient package to not reassess initial direct costs related to leases, whether any expired or existing contracts contained leases and to carryforward historical lease classification. As a result, all leases identified by the Company will continue to be classified as operating leases. In addition, the Company elected to not record short-term leases with an initial term of 12 months or less on its consolidated balance sheets. See Note 11- Leases
Recently Issued Accounting Pronouncements [Policy Text Block]	Recently Issued Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment, which amends the guidance to eliminate Step 2 from the goodwill impairment test. Instead, under the amendments in the new guidance, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The amendments will be effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on its consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments: Measurement of Credit Losses on Financial Instruments which amends the guidance on measuring credit losses on financial assets held at amortized cost. The amendment is intended to address the issue that the previous "incurred loss" methodology was restrictive for a company's ability to record credit losses based on not yet meeting the "probable" threshold. The new language will require these assets to be valued at amortized cost presented at the net amount expected to be collected will a valuation provision. The amendments will be effective for fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on our consolidated financial statements and related disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jan. 31, 2020
Accounting Policies [Abstract]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	January 31, April 30, 2020 2019 Customer A 11% 1% Customer B 14% 10% Customer C 1% 13%
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	January 31, April 30, 2020 2019 Balance of allowance for doubtful accounts, beginning of period $ 619,514 $ 322,638 Bad debt provision 165,117 1,082,440 Recoveries (115,997) — Write-off of receivables (351,372) (785,564 ) Balance of allowance for doubtful accounts, end of period $ 317,262 $ 619,514

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Jan. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments [Table Text Block]	January 31, April 30, Notional value of Undesignated Derivatives 2020 2019 Foreign currency option contracts $ 2,300,000 $ 1,500,000
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	January 31, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 493 $ 14,761 April 30, 2019 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 1,178 $ 4,512

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jan. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	As at January 31, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 1,764,846 $ 1,764,846 1 N/A Foreign currency option contracts 493 493 2 Note 5 $ 1,765,339 $ 1,765,339 Liabilities Foreign currency option contracts $ 14,761 $ 14,761 2 Note 5 As at April 30, 2019 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 1,862,458 $ 1,862,458 1 N/A Foreign currency option contracts 1,178 1,178 2 Note 5 $ 1,863,636 $ 1,863,636 Liabilities Foreign currency option contracts $ 4,512 $ 4,512 2 Note 5
Schedule of Assets and Liabilities Not Measured at Fair Value [Table Text Block]	Carrying Fair Value As at January 31, 2020 Amount Fair Value Levels Reference Loan payable $ 4,000,000 $ 3,618,192 2 Note 7

Common Stock (Tables)

Common Stock (Tables)	9 Months Ended
	Jan. 31, 2020
Equity [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Nine Months Ended Nine Months Ended January 31, 2020 January 31, 2019 Risk-free interest rate 1.7% 2.7% Expected volatility 66.0% 77.2% Expected term 3.7 years 3.7 years Dividend yield 0% 0%
Schedule of Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2019 616,449 $ 2.27 Granted 199,500 $ 0.96 Forfeited/Cancelled (75,770 ) $ 1.95 Expired (40,900 ) $ 2.50 Exercised (9,688 ) $ 2.46 Outstanding at January 31, 2020 689,591 $ 1.91 Exercisable at January 31, 2020 271,024 $ 2.44 Exercisable at April 30, 2019 239,551 $ 2.58
Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs [Table Text Block]	Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Cost of sales $ 12,678 $ 11,528 $ 31,678 $ 37,098 Sales and marketing 18,257 16,333 46,374 55,093 Research and development 15,527 11,478 32,512 37,491 General and administrative 12,669 10,455 33,368 55,178 Total stock-option based compensation $ 59,131 $ 49,794 $ 143,931 $ 184,860
Schedule of Stockholders Equity Deferred Share Unit Plan [Table Text Block]	Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2019 633,491 $ 5.20 Granted 183,399 $ 1.14 Conversions (137,707 ) $ 7.28 DSUs outstanding at January 31, 2020 679,183 $ 3.69
Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units [Table Text Block]	Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Cost of sales $ 117,452 $ — $ 142,655 $ — Sales and marketing 7,075 — 16,475 — Research and development 2,125 — 4,475 — General and administrative 2,125 15,024 4,475 219,554 $ 128,777 $ 15,024 $ 168,080 $ 219,554

Segmented Information (Tables)

Segmented Information (Tables)	9 Months Ended
	Jan. 31, 2020
Segment Reporting [Abstract]
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 North America $ 2,088,928 $ 1,682,944 $ 5,573,641 $ 5,063,949 EMEA 475,353 501,404 1,551,373 1,713,885 Asia Pacific 117,013 278,440 567,417 830,100 Latin America 103,574 124,970 367,027 308,915 $ 2,784,868 $ 2,587,758 $ 8,059,458 $ 7,916,849
Schedule of Long Lived Assets by Geographical Areas [Table Text Block]	January 31 , April 30, 2020 2019 Canada $ 8,200,305 $ 6,798,083 United States 104,582 27,916 $ 8,304,887 $ 6,825,999

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jan. 31, 2020
Leases [Abstract]
Schedule of Operating Leased Assets and Liabilities [Table Text Block]	January 31, 2020 Assets Operating lease right-of-use assets $ 1,361,442 Liabilities Operating lease liabilities - current $ 253,302 Operating lease liabilities - non-current 1,131,102 Total operating lease liabilities $ 1,384,404
Schedule of Supplemental Information for Operating Leases [Table Text Block]	Weighted average remaining lease term 4.4 years Weighted average discount rate 15.6% Operating cash flow from operating leases ($387,595 )
Schedule of Maturity of Lease Liabilities [Table Text Block]	2020 $ 115,223 2021 429,974 2022 413,479 2023 380,431 2024 392,523 Thereafter 165,989 Less: imputed interest (513,215 ) Operating lease liabilities $ 1,384,404

Commitments (Tables)

Commitments (Tables)	9 Months Ended
	Jan. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Agreements by Year [Table Text Block]	Voice Platform Service Contract Marketing Service Contract Total 2020 $ 60,000 $ 11,057 $ 71,057 2021 220,000 44,402 264,402 2022 — 44,928 44,928 Thereafter — 33,696 33,696 $ 280,000 $ 134,083 $ 414,083

Loss per share (Tables)

Loss per share (Tables)	9 Months Ended
	Jan. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended January 31, January 31, 2020 2019 2020 2019 Numerator Net loss $ (265,775 ) $ (1,059,380 ) $ (1,996,747 ) $ (4,134,084 ) Denominator Weighted average shares outstanding 6,031,084 5,945,181 5,979,720 5,939,803 Effect of dilutive securities — — — — 6,031,084 5,945,181 5,979,720 5,939,803 Basic and diluted loss per share $ (0.04 ) $ (0.18 ) $ (0.33 ) $ (0.70 )

Basis of Presentation and Pri_2

Basis of Presentation and Principles of Consolidation (Narrative) (Details) - USD ($)	Jan. 31, 2020	Jul. 10, 2019	Apr. 30, 2019	Oct. 10, 2018
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accumulated deficit	$ 70,577,838		$ 68,581,091
Aggregate principal amount of loan	4,000,000		$ 3,000,000
Loan principle, unused borrowing capacity, amount	$ 1,000,000
Wesley Clover [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Aggregate principal amount of loan		$ 5,000,000		$ 3,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	May 01, 2019USD ($)
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use assets and operating lease liabilities	$ 1,708,129

Revenue Recognition under ASC_2

Revenue Recognition under ASC 606 (Narrative) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2020	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Revenue from Contract With Customer [Line Items]
Deferred revenue, revenue recognized	$ 451,649	$ 2,291,197
Capitalized contract cost, cost capitalized during period	57,920	219,834
Capitalized contract cost, amortization	52,287	202,466
Capitalized contract cost	$ 228,327	$ 228,327					$ 200,348
Revenue recognition, anticipated benefit period		3 years 6 months
Subsequent Event [Member]
Revenue from Contract With Customer [Line Items]
Revenue, remaining performance obligation, amount			$ 24,093	$ 27,310	$ 1,626,589	$ 1,352,486

Derivative Instruments (Narrati

Derivative Instruments (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Fair value adjustment on derivative instruments	$ (19,184)	$ 4,255	$ (8,990)	$ (897)

Loan Payable (Narrative) (Detai

Loan Payable (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019	Jul. 10, 2019	Apr. 30, 2019	Oct. 10, 2018
Debt Instrument [Line Items]
Loan payable	$ 4,000,000		$ 4,000,000			$ 3,000,000
Interest expense	$ 80,658	$ 22,137	$ 213,260	$ 26,740
Wesley Clover [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate					8.00%
Wesley Clover [Member] | Maximum [Member]
Debt Instrument [Line Items]
Loan payable					$ 5,000,000		$ 3,000,000

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - USD ($)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Mar. 27, 2018
Class of Stock [Line Items]
Number of Options, Granted	199,500	221,000
Weighted-average fair value of options granted	$ 0.47	$ 0.82
Shares issued pursuant to cashless exercises of stock options	1,710
Exercise of stock options (Shares)	9,688
Adjustments related to tax withholding for share-based compensation	$ 3,050
Employee Stock Ownership Plan (ESOP), Plan Description	Under the terms of the Employee Stock Purchase Plan (the "ESPP") all regular salaried (non-probationary) employees can purchase up to 6% of their base salary in shares of the Company's common stock at market price. The Company matches 50% of the shares purchased by issuing or purchasing in the market up to 3% of the respective employee's base salary in shares.
Employee Stock Ownership Plan (ESOP), Cash Contributions to ESOP	$ 15,394	$ 19,118
Employee Stock Ownership Plan (ESOP), Shares in ESOP	220,000
Employee Stock Ownership Plan (ESOP), Number of Suspense Shares	136,829
Number of DSUs, Granted	183,399	236,981
Deferred Share Units Available for Issuance	59,096
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			284,278
Shares purchased on the open market [Member]
Class of Stock [Line Items]
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP	23,962	19,724
Shares issued from treasury under the ESPP [Member]
Class of Stock [Line Items]
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP	11,855	9,406

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019	Apr. 30, 2019
Related Party Transaction [Line Items]
Aggregate principal amount of loan	$ 4,000,000		$ 4,000,000		$ 3,000,000
Interest Payable	27,178		27,178
Interest Expense, Debt	80,658	$ 22,137	213,260	$ 26,740
Proceeds from Issuance of Common Stock			12,358	16,739
KRP [Member]
Related Party Transaction [Line Items]
Payments for Rent	17,849	20,946	60,314	63,012
8007004 (Canada) Inc. [Member]
Related Party Transaction [Line Items]
Payments for Rent	7,733		23,263
Wesley Clover [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction	$ 10,194	$ 13,655	52,819	$ 34,114
Description for advance payment and term of agreement	The initial term of the agreement is for six months, invoiced quarterly in advance at 3,500 euros per month. The services shall renew for another six months subject to mutual agreement with 30 day notice.
Payments for related party services	$ 11,642		11,642
ThinkRF Corp. ("ThinkRF")
Related Party Transaction [Line Items]
Payments for Rent	$ 2,566		$ 2,566

Leases (Narrative) (Details)

Leases (Narrative) (Details)	3 Months Ended	9 Months Ended
	Jan. 31, 2020USD ($)	Jan. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 123,649	$ 399,541
Operating lease payments		387,595
Right-of-use assets	1,361,442	1,361,442
Leases liabilities	$ 1,384,404	$ 1,384,404
Minimum [Member]
Lessee, Lease, Description [Line Items]
Remaining operating lease term	4 months	4 months
Option to extend lease term	1 year	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Remaining operating lease term	4 years 8 months 12 days	4 years 8 months 12 days
Option to extend lease term	5 years	5 years
Related Parties [Member]
Lessee, Lease, Description [Line Items]
Right-of-use assets	$ 66,843	$ 66,843
Leases liabilities	$ 66,843	$ 66,843

Loss per share (Narrative) (Det

Loss per share (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,368,774	1,271,398	1,368,774	1,271,398

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedules of Concentration of Risk, by Risk Factor (Details) - Accounts Receivable [Member]	9 Months Ended	12 Months Ended
	Jan. 31, 2020	Apr. 30, 2019
Customer A [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	11.00%	1.00%
Customer B [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	14.00%	10.00%
Customer C [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	1.00%	13.00%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Jan. 31, 2020	Apr. 30, 2019
Accounting Policies [Abstract]
Balance of allowance for doubtful accounts, beginning of period	$ 619,514	$ 322,638
Bad debt provision	165,117	1,082,440
Recoveries	(115,997)
Write-off of receivables	(351,372)	(785,564)
Balance of allowance for doubtful accounts, end of period	$ 317,262	$ 619,514

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Derivative Instruments (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Foreign currency option contracts	$ 2,300,000	$ 1,500,000

Derivative Instruments - Sche_2

Derivative Instruments - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Derivative [Line Items]
Derivative assets	$ 493	$ 1,178
Derivative liability	$ 14,761	$ 4,512

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019	Jan. 31, 2019	Apr. 30, 2018
Assets
Cash, carrying amount	$ 1,764,846	$ 1,862,458	$ 1,744,859	$ 2,348,883
Cash, fair value	1,764,846	1,862,458
Foreign currency option contracts, carrying amount	493	1,178
Foreign currency option contracts, fair value	493	1,178
Assets, carrying amount	1,765,339	1,863,636
Assets, fair value	1,765,339	1,863,636
Liabilities
Foreign currency option contracts, carrying amount	14,761	4,512
Foreign currency forward contracts, fair value	$ 14,761	$ 4,512

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Assets and Liabilities Not Measured at Fair Value (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Fair Value Disclosures [Abstract]
Loan payable, carrying amount	$ 4,000,000	$ 3,000,000
Loans payable, fair value	$ 3,618,192

Common Stock - Schedule of Shar

Common Stock - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Equity [Abstract]
Risk-free interest rate	1.70%	2.70%
Expected volatility	66.00%	77.20%
Expected term	3 years 8 months 12 days	3 years 8 months 12 days
Dividend yield	0.00%	0.00%

Common Stock - Schedule of Sh_2

Common Stock - Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Apr. 30, 2019
Equity [Abstract]
Number of Options, Outstanding	616,449
Weighted Average Exercise Price per Share, Options Oustanding	$ 2.27
Number of Options, Granted	199,500	221,000
Weighted Average Exercise Price per Share Options, Granted	$ 0.96
Number of Options, Forfeited/Cancelled	(75,770)
Weighted Average Exercise Price per Share Options, Forfeited/Cancelled	$ 1.95
Number of Options, Expired	(40,900)
Weighted Average Exercise Price per Share Options, Expired	$ 2.50
Number of Options, Exercised	(9,688)
Weighted Average Exercise Price per Share Options, Exercised	$ 2.46
Number of Options, Outstanding	689,591
Weighted Average Exercise Price per Share Options, Outstanding	$ 1.91
Number of Options, Exercisable	271,024		239,551
Weighted Average Exercise Price per Share Options, Exercisable	$ 2.44		$ 2.58

Common Stock - Schedule of Empl

Common Stock - Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 59,131	$ 49,794	$ 143,931	$ 184,860
Cost of sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	12,678	11,528	31,678	37,098
Sales and marketing [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	18,257	16,333	46,374	55,093
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	15,527	11,478	32,512	37,491
General and administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 12,669	$ 10,455	$ 33,368	$ 55,178

Common Stock - Schedule of Stoc

Common Stock - Schedule of Stockholders Equity Deferred Share Unit Plan (Details) - USD ($)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Equity [Abstract]
Number of DSUs, outstanding	633,491
Weighted Average Grant Date Fair Value Per DSU, Outstanding	$ 5.20
Number of DSUs, Granted	183,399	236,981
Weighted Average Grant Date Fair Value Per DSU, Granted	$ 1.14
Number of DSUs, Conversions	(137,707)
Weighted Average Grant Date Fair Value Per DSU, Conversions	$ 7.28
Number of DSUs, outstanding	679,183
Weighted Average Grant Date Fair Value Per DSU, Outstanding	$ 3.69

Common Stock - Schedule of Allo

Common Stock - Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	$ 128,777	$ 15,024	$ 168,080	$ 219,554
Cost of sales [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	117,452	0	142,655	0
Sales and marketing [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	7,075	0	16,475	0
Research and development [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	2,125	0	4,475	0
General and administrative [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	$ 2,125	$ 15,024	$ 4,475	$ 219,554

Segmented Information - Schedul

Segmented Information - Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Segment Reporting Information [Line Items]
Total revenue	$ 2,784,868	$ 2,587,758	$ 8,059,458	$ 7,916,849
North America [Member]
Segment Reporting Information [Line Items]
Total revenue	2,088,928	1,682,944	5,573,641	5,063,949
EMEA [Member]
Segment Reporting Information [Line Items]
Total revenue	475,353	501,404	1,551,373	1,713,885
Asia Pacific [Member]
Segment Reporting Information [Line Items]
Total revenue	117,013	278,440	567,417	830,100
Latin America [Member]
Segment Reporting Information [Line Items]
Total revenue	$ 103,574	$ 124,970	$ 367,027	$ 308,915

Segmented Information - Sched_2

Segmented Information - Schedule of Long Lived Assets by Geographical Areas (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Segment Reporting Information [Line Items]
Long-lived assets	$ 8,304,887	$ 6,825,999
Canada [Member]
Segment Reporting Information [Line Items]
Long-lived assets	8,200,305	6,798,083
United States [Member]
Segment Reporting Information [Line Items]
Long-lived assets	$ 104,582	$ 27,916

Leases - Schedule of Operating

Leases - Schedule of Operating Leased Assets and Liabilities (Details)	Jan. 31, 2020USD ($)
Assets
Operating lease right-of-use assets	$ 1,361,442
Liabilities
Operating lease liabilities - current	253,302
Operating lease liabilities - non-current	1,131,102
Operating Lease, Liability, Total	$ 1,384,404

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Information for Operating Leases (Details)	9 Months Ended
	Jan. 31, 2020USD ($)
Leases [Abstract]
Weighted average remaining lease term	4 years 4 months 24 days
Weighted average discount rate	15.60%
Operating cash flow from operating leases	$ (387,595)

Leases - Schedule of Maturity o

Leases - Schedule of Maturity of Lease Liabilities (Details)	Jan. 31, 2020USD ($)
Leases [Abstract]
2020	$ 115,223
2021	429,974
2022	413,479
2023	380,431
2024	392,523
Thereafter	165,989
Less: imputed interest	(513,215)
Operating lease liabilities	$ 1,384,404

Commitments - Schedule of Agree

Commitments - Schedule of Agreements by Year (Details)	Jan. 31, 2020USD ($)
Schedule of commitments [line Items]
2020	$ 71,057
2021	264,402
2022	44,928
Thereafter	33,696
Commitment Total	414,083
Voice Platform Service Contract [Member]
Schedule of commitments [line Items]
2020	60,000
2021	220,000
2022	0
Thereafter	0
Commitment Total	280,000
Marketing Service Contract [Member]
Schedule of commitments [line Items]
2020	11,057
2021	44,402
2022	44,928
Thereafter	33,696
Commitment Total	$ 134,083

Loss per share - Schedule of Ea

Loss per share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Earnings Per Share [Abstract]
Net loss	$ (265,775)	$ (1,059,380)	$ (1,996,747)	$ (4,134,084)
Weighted average shares outstanding	6,031,084	5,945,181	5,979,720	5,939,803
Effect of dilutive securities	0	0	0	0
Weighted average shares outstanding basic and diluted	6,031,084	5,945,181	5,979,720	5,939,803
Basic and diluted loss per share	$ (0.04)	$ (0.18)	$ (0.33)	$ (0.70)