GPO Plus (GPOX) 10-Q 5 Oct 22 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jul. 31, 2022	Oct. 31, 2022
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Jul. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		32,420,382
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-213744
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	37-1817132
Entity Interactive Data Current	No
Entity Address Address Line 1	3571 E
Entity Address Address Line 2	Sunset Road
Entity Address Address Line 3	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935-9111

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jul. 31, 2022	Apr. 30, 2022
ASSETS
Cash and cash equivalents	$ 2,536	$ 2,877
Accounts receivable	3,203	1,104
Prepaid expenses	333,733	445,633
Inventory	20,970	0
Total Current Assets	360,442	449,614
Property, Plant, and Equipment, net	3,812	4,098
Intangible Assets, net	83,678	0
TOTAL ASSETS	447,932	453,712
Current Liabilities:
Accounts payable and accrued liabilities	560,006	519,606
Accrued interest	42,237	31,304
Accrued liabilities - related parties	195,720	177,932
Convertible note payable, net of debt discount of $13,720 and $15,480, respectively	494,280	417,520
Total Current Liabilities	1,292,243	1,146,362
Total Liabilities	1,292,243	1,146,362
Commitments and Contingencies (Note 8)	0	0
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 32,305,382 and 31,361,572 shares issued and outstanding at July 31, 2022, and April 30, 2022, respectively	3,231	3,136
Additional paid in capital	28,020,887	27,795,797
Accumulated deficit	(30,843,446)	(30,466,600)
Total Stockholders' Deficit	(2,819,216)	(2,667,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	447,932	453,712
Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	1,750,000	1,750,000
Series A Preferred Stocks [Member]
Stockholders' Deficit:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	100	100
Founders Series A Non - Voting Redeemable Preferred Stock
Stockholders' Deficit:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	224,905	224,905
Founders Class A Common Stock [Member]
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 32,305,382 and 31,361,572 shares issued and outstanding at July 31, 2022, and April 30, 2022, respectively	$ 12	$ 12

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
Convertible note payable, net of debt discount	$ 13,720	$ 15,480
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	32,305,382	31,361,572
Common stock, shares outstanding	32,305,382	31,361,572
Preferred Stock, shares authorized	1,000,000	1,000,000
Preferred Stock, shares issued	1,000,000
Preferred Stock, shares outstanding	1,000,000
Series A Non - Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	175,000	0
Preferred Stock, shares outstanding	175,000	0
Preferred Stock, stated value	$ 10	$ 10
Preferred Stock, shares designated	175,000	175,000
Series A Preferred Stocks [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000
Preferred Stock, designated shares	1,000,000	1,000,000
Founders Series A Non - Voting Redeemable Preferred Stock
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares authorized	500,000	500,000
Preferred Stock, shares issued	28,750	28,750
Preferred Stock, shares outstanding	28,750	28,750
Founders Class A Common Stock [Member]
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	115,000	115,000
Common stock, shares outstanding	115,000	115,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 17,663	$ 369,558
Cost of revenue	13,093	282,106
Gross Profit	4,570	87,452
Operating Expenses
General and administrative	40,771	99,012
Professional fees	176,821	6,075,073
Professional fees - related parties	45,675	12,974,272
Management fees and salaries - related parties	88,707	8,720
Total Operating Expenses	351,974	19,157,077
Loss from operations	(347,404)	(19,069,625)
Other Expense
Interest expense	(29,442)	(40,032)
Total Other Expense	(29,442)	(40,032)
Net Loss	$ (376,846)	$ (19,109,657)
Net Loss Per Common Share: Basic and Diluted	$ (0.01)	$ (1.13)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	31,825,868	16,950,089

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Common Stock [Member]	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Additional Paid-In Capital	Founders Class A Common Stock [Member]	Retained Earnings (Accumulated Deficit)
Balance, shares at Apr. 30, 2021		28,750	9,666,674		1,000,000		115,000
Balance, amount at Apr. 30, 2021	$ (424,147)	$ 224,905	$ 967	$ 0	$ 100	$ 450,918	$ 12	$ (876,144)
Issuance of preferred stock for cash, shares				175,000
Issuance of preferred stock for cash, amount	0	0	$ 0	$ 1,750,000	0	0	0	0
Stock based compensation, shares			3,881,642
Stock based compensation, amount	5,822,463	$ 0	$ 388	$ 0	$ 0	5,822,075	$ 0	0
Stock based compensation - related party, shares			5,258,000
Stock based compensation - related party, amount	7,887,000		$ 526			7,886,474
Issuance of common stock for lease, shares			20,000
Issuance of common stock for lease, amount	30,000		$ 2			29,998
Warrants issued in conjunction with convertible note	166,667					166,667
Net loss	(19,109,657)							(19,109,657)
Balance, shares at Jul. 31, 2021		28,750	18,826,316	175,000	1,000,000		115,000
Balance, amount at Jul. 31, 2021	(5,627,674)	$ 224,905	$ 1,883	$ 1,750,000	$ 100	14,356,132	$ 12	(19,985,801)
Balance, shares at Apr. 30, 2022		28,750	31,361,572	175,000	1,000,000		115,000
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 3,136	$ 1,750,000	$ 100	27,795,797	$ 12	(30,466,600)
Stock based compensation, shares			61,000
Stock based compensation, amount	12,810	0	$ 6	0	0	12,804	0	0
Stock based compensation - related party, shares			217,500
Stock based compensation - related party, amount	45,675	0	$ 22	0	0	45,653	0	0
Issuance of common stock for lease, shares			23,810
Issuance of common stock for lease, amount	5,000	0	$ 2	0	0	4,998	0	0
Net loss	(376,846)	0	$ 0	0	0	0	0	(376,846)
Issuance of common stock for cash, shares			6,500
Issuance of common stock for cash, amount	9,750	0	$ 1	0	0	9,749	0	0
Issuance of common stock for exercise of warrants, shares			280,000
Issuance of common stock for exercise of warrants, amount	42,000	0	$ 28	0	0	41,972	0	0
Issuance of common stock for assets purchase, shares			200,000
Issuance of common stock for assets purchase, amount	59,000	0	$ 20	0	0	58,980	0	0
Issuance of common stock for note inducement, shares			75,000
Issuance of common stock for note inducement, amount	15,750	0	$ 8	0	0	15,742	0	0
Issuance of common stock for salary payable - related party, shares			80,000
Issuance of common stock for salary payable - related party, amount	35,200	$ 0	$ 8	$ 0	$ 0	35,192	$ 0	0
Balance, shares at Jul. 31, 2022		28,750	32,305,382	175,000	1,000,000		115,000
Balance, amount at Jul. 31, 2022	$ (2,819,216)	$ 224,905	$ 3,231	$ 1,750,000	$ 100	$ 28,020,887	$ 12	$ (30,843,446)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (376,846)	$ (19,109,657)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	124,710	5,822,463
Stock based compensation - related parties	45,675	9,636,982
Lease expense settled by common stock	5,000	30,000
Depreciation of furniture and equipment	286	285
Amortization of intangible assets	1,875	0
Amortization of convertible note discount	18,510	36,925
Changes in operating assets and liabilities:
Accounts receivable	(2,099)	(26,566)
Prepaid expenses	0	(101,247)
Inventory	20,970	0
Accounts payable and accrued liabilities	39,400	(8,578)
Accrued interest	10,933	3,107
Accrued liabilities - related parties	52,988	0
Stock payable for stock-based compensation - related parties	0	3,337,500
Stock payable for stock-based compensation	0	187,500
Stock payable for lease	0	5,790
Net cash used in Operating Activities	(100,538)	(185,496)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets	(26,553)	0
Advances on loan receivable - related party	0	(12,500)
Net cash used in Investing Activities	(26,553)	(12,500)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of preferred stock for cash	0	18
Proceeds from stock subscription	0	210
Proceeds from issuance of common stock	9,750	0
Proceeds from exercise of warrants	42,000	0
Proceeds from issuance of convertible note	75,000	250,000
Net cash provided by Financing Activities	126,750	250,228
Net change in cash for period	(341)	52,232
Cash at beginning of period	2,877	12,407
Cash at end of period	2,536	64,639
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Issuance of common stock for intangible assets	59,000	0
Warrants issued in conjunction with the issuance of convertible note	0	166,667
Issuance of common stock for note inducement	15,750	0
Issuance of common stock for salary payable - related party	$ 35,200	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Jul. 31, 2022
ORGANIZATION AND BASIS OF PRESENTATION
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION GPO Plus, Inc. (the “Company”) is a corporation originally established under the name of Koldeck, Inc. under the corporation laws in the State of Nevada on March 29, 2016. On April 2, 2018, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Koldeck Inc. to Global House Holdings Ltd. Pursuant to the agreement and plan of merger, our company merged with our wholly owned subsidiary Global House Holdings Ltd., a Nevada corporation. Koldeck Inc. remained the surviving company of the merger, continuing under the name Global House Holdings Ltd. The name change, as well as a 20:1 forward stock split, was approved by FINRA and effective April 3, 2018. On June 19, 2020, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Global House Holdings Ltd. to GPO Plus, Inc. Pursuant to the agreement and plan of merger, our company merged with our wholly owned subsidiary GPO Plus, Inc., a Nevada corporation. Global House Holdings Ltd. remained the surviving company of the merger, continuing under the name GPO Plus, Inc. The name change, as well as a 12:1 reverse stock split, was approved by FINRA and effective August 20, 2020. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. As a result of the corporate actions, effective August 20, 2020, the new CUSIP identifier for our common shares became 38402T100 and our ticker symbol changed to GHHHD. After 20 business days, our symbol changed to GPOX. Effective May 5, 2020, Brett H. Pojunis acquired 5,000,000 (post-split) of the issued and outstanding common shares of the Company from Jian Han Chen. As a result of the transaction, Mr. Pojunis had voting and dispositive control over 53.67% of our outstanding voting securities. The shares were acquired in a private transaction using Mr. Pojunis’ personal funds. Mr. Pojunis’s ownership has since been diluted to 23.11%, and Mr. Chen no longer holds any equity interest in the Company. On June 7, 2022, the Company entered into a Master Distribution Agreement with DEV Distribution LLC, which appoints GPOX as a master distributor for the best-efforts sale of Branded Products, Bulk Products and White Label Products within a specific Territory. We are a start-up company engaged in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jul. 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of July 31, 2022, have been prepared using generally accepted accounting principles in the United States of America (“US GAAP”) applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has incurred a cumulative deficit of $30,843,446. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jul. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended July 31, 2022, are not necessarily indicative of the results that may be expected for the year ending April 30, 2023. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2022 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2022, included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on September 14, 2022. Use of Estimates Preparing financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions. Reclassifications Certain prior period amounts have been reclassified to conform with the current period presentation. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of July 31, 2022 and April 30, 2022, the Company had cash and cash equivalents of $2,536 and $2,877, respectively. Accounts Receivable Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of July 31, 2022 and April 30, 2022, the Company had accounts receivable of $3,203 and $1,104, respectively. Prepaid Expense Prepaid expenses relate to security deposit for office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. As of July 31, 2022 and April 30, 2022, prepaid expense was $333,733 and $445,633, respectively. As of July 31, 2022, $331,733 was a prepayment for common shares issued to consultants and $2,000 is related to a security deposit for office premise. As of April 30, 2022, $443,633 was a prepayment for common shares issued to consultants and $2,000 is related to a security deposit for office premise. July 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 331,733 443,633 Total $ 333,733 $ 445,633 Inventory Inventory is stated at lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method. No reserves are considered necessary for slow moving or obsolete inventory as inventory on hand at quarter-end was purchased near the end of the quarter. The Company continuously evaluates the adequacy of these reserves and makes adjustments to these reserves as required. As of July 31, 2022 and April 30, 2022, the Company had inventory of $20,970 and $0, respectively. (Note 4) Intangible Assets ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units; assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. (Note 4) Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value. Property, Plant and Equipment Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment,” whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the three months ended July 31, 2022 and 2021, no impairment losses have been identified. As of July 31, 2022 and April 30, 2022, Property, Plant and Equipment was $3,812 and $4,098, respectively. Depreciation expense of $286 and $285 was incurred during the three months ended July 31, 2022 and 2021, respectively. Revenue Recognition The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The Company is comprised of HealthGPO, a Group Purchasing Organization for the Healthcare industry, cbdGPO, a Group Purchasing Organization for the hemp industry, DISTRO+, our distribution division and GPO for specialty retailers, and Nutriumph® Supplements. In addition, GPOPlus offers professional services through GPOPRO Services. During the three months ended July 31, 2022 and 2021, the Company recognized $17,347 and $367,250 of revenues related to merchandise and product sales, and $316 and $2,308 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $17,663 and $369,558, respectively. The Company incurred cost of revenue of $13,093 and $282,106 and generated gross profit of $4,570 and $87,452 during the three months ended July 31, 2022 and 2021, respectively. In regard to the sales that occurred during the three months ended July 31, 2022 and 2021, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company seeks to identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers. Segments Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States. Financial Instruments The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the three months ended July 31, 2021, the Company has chosen to early adopt of ASU 2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance. Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the three months ended July 31, 2022 and 2021, the Company recorded $170,385 stock -based compensation expense, which includes vesting of previously-issued stock of $111,900, and $18,984,235 stock-based compensation expense, which includes stock payable of $3,524,790, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Three months ended July 31, 2022 2021 Common stock award to consultants $ 124,710 $ 6,009,963 Common stock award to management and executives - related parties 45,675 12,974,272 $ 170,385 $ 18,984,235 Basic and Diluted Loss per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the three months ended July 31, 2022 and 2021, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. July 31, July 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 759,714 280,000 Warrants 168,000 280,000 Common Stock Payable - 2,366,000 1,927,714 3,926,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at July 31, 2022 and April 30, 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 5) During the three months ended July 31, 2022, the Company issued convertible note of $75,000 convertible at 75% of the average closing price thirty (30) trading days immediately preceding the applicable conversion date on which the holder elects to convert all or part of the note in the event of default. During the year ended April 30, 2022, the Company issued convertible notes totaling $448,000 to a non-affiliate that are convertible at a fixed rate of $1. During the year ended April 30, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000. As of July 31, 2022 and July 31, 2021, the convertible note was $494,280 and $120,258, respectively. As of July 31, 2022 and July 31, 2021, the convertible shares from the convertible notes were 759,714 shares and 280,000 shares, respectively. (Note 7) During the year ended July 31, 2022, the Company issued 448,000 three-year attached warrants from the convertible notes of $448,000 to purchase the Company’s common stock at an exercise price of $1.25 per share. During the three months ended July 31, 2022, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceeds of $42,000 at $0.15 per share. As of July 31, 2022, and July 31, 2021, the outstanding warrants were 168,000 and 280,000, respectively. (Note 5) As of July 31, 2022 and July 31, 2021, the Company had stock payable of $0 and $3,549,000 for outstanding 0 shares and 2,366,000 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended July 31, 2022 2021 Net loss per share, basic diluted $ (0.01 ) $ (1.13 ) Net loss per common shares outstanding: Founders Class A Common stock $ (3.28 ) $ - Ordinary Common stock $ (0.01 ) $ (1.13 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 31,710,868 16,950,089 Total weighted average shares outstanding 31,825,868 16,950,089 New Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt-Debt with Conversion and Other Options” and ASC subtopic 815-40 “Hedging-Contracts in Entity’s Own Equity.” The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU 2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on May 1, 2021, financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, " Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer.'' In December 2019, the FASB issued ASC No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, on a prospective basis, with early adoption permitted. The impact of this new standard on the Company’s financial statements has not been material. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

ASSETS PURCHASE

ASSETS PURCHASE	3 Months Ended
	Jul. 31, 2022
ASSETS PURCHASE
ASSETS PURCHASE	NOTE 4 – ASSETS PURCHASE On July 7, 2022, the Company entered into an Assets Purchase Agreement to acquire inventory and intangible assets from Orev LLC. The purchase price consisted of $50,000 cash and 200,000 shares at $0.30 per share of the Company’s common stock for total consideration of $109,000. The Company acquired inventory of $23,447 and intangible assets valued at $85,553. The inventory acquired are Nutriumph Products for resale purpose. No reserves are considered necessary for slow moving or obsolete inventory as inventory on hand at quarter-end was purchased near the end of the quarter. As of July 31, 2022 and April 30, 2022, the Company had inventory of $20,970 and $0, respectively. The intangible assets comprised of proprietary formula at $85,553 and Herberall trademarks with a deemed value of $0. The proprietary formula has an estimated useful life of three years. The Company recognized amortization expense of $1,875 for the three months ended July 31, 2022, recorded as general and administrative expense. As of July 31, 2022, the intangible asset was $83,678, net of accumulated amortization of $1,875. Based on the carrying value of definite-lived intangible assets as of July 31, 2022, the amortization expense for the next three years will be as follows: Amortization Year Ended April 30, Expense 2023 $ 21,388 2024 28,518 2025 28,518 Thereafter 5,254 $ 83,678

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Jul. 31, 2022
CAPITAL STOCK
CAPITAL STOCK	NOTE 5 - CAPITAL STOCK Share Capital On June 19, 2020, the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares. The reverse stock split was declared effective by FINRA on August 20, 2020. Our issued and outstanding capital decreased from 111,800,000 shares of common stock to 9,316,674 shares of common stock. The reverse stock split also resulted in the decrease of the authorized capital from 1,500,000,000 shares of common stock to 125,000,000 shares of common stock. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. On November 20, 2020, the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting of the following: · 90,000,000 shares of ordinary common stock · 10,000,000 shares of founders’ class A common stock · 50,000,000 shares of blank check common stock · 500,000 shares of founders’ series A non-voting redeemable preferred stock · 49,500,000 shares of blank check preferred stock On January 21, 2021, the Company filed amended certification of stock designation after issuance of class/series for designating 1,000,000 shares of blank check preferred stock as Series A Preferred Stock. Ordinary Common Stock Three months ended July 31, 2022 On May 25, 2022, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceeds of $42,000 at $0.15 per share. On June 7, 2022, the Company issued 75,000 shares of common stock valued at $15,750 to a noteholder as an inducement for a convertible note of $75,000 issued on the same date. On June 30, 2022, the Company issued 80,000 shares of common stock at $35,200 to the VP Sales and Marketing of the Company in payment of services rendered. On July 7, 2022, in pursuant to an asset purchase agreement to acquire assets from Nutriumph, the Company made a $50,000 cash payment and issued 200,000 shares of common stock at $0.30 per share totaling $59,000. On July 28, 2022, the Company issued 217,500 shares of common stock to employees and executives at $0.21 per share totaling $45,675 for services On July 28, 2022, the Company issued 61,000 shares of common stock to consultants at $0.21 per share totaling $12,810 for services. On July 28, 2022, the Company issued 6,500 shares of common stock to a consultant $1.50 per share for cash proceeds of $9,750. On July 28, 2022, the Company issued 23,810 shares of common stock at $0.21 per share totaling $5,000 to the Company’s landlord for partial payment of rent. Three months ended July 31, 2021 On May 21, 2021, the Company issued 5,258,000 shares of common stock to employees and executives at $1.50 per share totaling $7,887,000 for services. On May 21, 2021, the Company issued 3,881,642 shares of common stock to consultants at $1.50 per share totaling $5,822,463 for services. On May 21, 2021, the Company issued 20,000 shares of common stock at $1.50 per share totaling $30,000 to the Company’s landlord for partial payment of rent. As of July 31, 2022 and April 30, 2022, the issued and outstanding ordinary common stock was 32,305,382 shares and 31,361,572 shares, respectively. Founders’ Class A Common Stock and Founders’ Series A Non-Voting Redeemable Preferred Stock During the year ended April 30, 2021, the Company issued common and preferred stock units comprising 115,000 shares of founders’ class A common stock and 28,750 shares of founder’s series A non-voting redeemable preferred stock to non-affiliates for total consideration of $287,500. The founder’s series A non-voting redeemable preferred stock has a redemption value of $15 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $224,905 was determined to be its fair market value. As of July 31, 2022 and April 30, 2022, the Company had 115,000 shares of founders’ class A common stock and 28,750 shares of founders’ series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. (Note 5) On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to an executive of the Company at $0.0001 per shares for consideration of $50. (Note 5) As of July 31, 2022 and April 30, 2022, the Company had 1,000,000 shares of series A convertible preferred stock issued and outstanding. Series A Non-Voting Redeemable Preferred Stock On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to an executive of the Company at $10 stated value per share and for cash consideration of $17.50. (Note 5) The series A non-voting redeemable preferred stock has a redemption value of $10 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $1,750,000 was determined to be its fair market value. As of July 31, 2022 and April 30, 2022, the Company had 175,000 shares of series A non-voting redeemable preferred stock issued and outstanding, respectively. Warrants On June 16, 2021, in conjunction with the issuance of a convertible note on June 16, 2021, the Company issued 280,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. On May 5, 2022, the exercise price of the warrants was amended to $0.15. On May 21, 2022, the 280,000 warrants were exercise at $0.15 for $42,000. (Note 7) On September 8, 2021, in conjunction with the issuance of a convertible note on September 8, 2021, the Company issued 168,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. (Note 7) The below table summarizes the activity of warrants exercisable for shares of common stock during the three months ended July 31, 2022, and year ended April 30, 2022: Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 448,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2022 448,000 $ 1.25 Granted - - Redeemed - - Exercised (280,000 ) 0.15 Forfeited - - Balances as of July 31, 2022 168,000 $ 1.25 The fair value of each warrant on the date of grant is estimated using the Black-Scholes option valuation model. The following weighted-average assumptions were used for warrants granted during the year ended April 30, 2022: Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591% Expected dividend yield - Risk-free interest rate 0.41% - 0.43% The following table summarizes information relating to outstanding and exercisable warrants as of July 31, 2022: Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 168,000 2.11 $ 1.25 168,000 $ 1.25 Aggregate intrinsic value is the sum of the amounts by which the quoted market price of the Company’s stock exceeded the exercise price of the warrants at July 31, 2022, for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of July 31, 2022, the aggregate intrinsic value of warrants outstanding was approximately $182,280 based on the closing market price of $0.165 on July 31, 2022.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jul. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS Related party compensation for the three months ended July 31, 2022 and July 31, 2021, and shareholding and salary payable as of July 31, 2022, and April 30, 2022, are summarized as below: Three months ended July 31, 2022 Title Wages Management/Consulting Fees Stock Compensation CEO - GPO $ 15,246 $ - $ 13,125 Advisor - Affiliate - 15,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 13,215 - 6,300 VP Sales 15,246 - - $ 73,707 $ 15,000 $ 45,675 Three months ended July 31, 2021 Title Wages Management/Consulting Fees Stock Compensation CEO $ - $ 8,720 $ - Advisor - Affiliate - - 8,976,982 President - - 270,000 COO - - 3,232,290 CFO - - - VP Sales - - 495,000 $ - $ 8,720 $ 12,974,272 As of July 31, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO 7,225,000 500,000 - $ 6,719 Advisor - Affiliate 6,453,000 500,000 175,000 105,000 President 2,574,167 - - 35,000 COO 2,425,833 - - 26,077 CFO 405,000 - - 9,230 VP Sales 1,368,836 - - 13,694 20,451,836 1,000,000 175,000 $ 195,720 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO 7,162,500 500,000 - $ 8,077 Advisor - Affiliate 6,453,000 500,000 175,000 90,000 President 2,511,667 - - 20,000 COO 2,363,333 - - 11,077 CFO 375,000 - - 8,077 VP Sales 1,288,836 - - 40,702 20,154,336 1,000,000 175,000 $ 177,932 CEO During the three months ended July 31, 2022, the Company issued 62,500 shares of common stock to the CEO valued at $13,125. During the three months ended July 31, 2022 and 2021, the Company incurred management fees of $0 and $8,720 to the CEO, respectively. During the three months ended July 31, 2022, and 2021, the Company incurred management salary expense of $15,246 and $0 to the CEO, respectively. As of July 31, 2022 and April 30, 2022, salary payable was $6,719 and $8,077, respectively. Advisor - Affiliate During the three months ended July 31, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to the affiliated advisor of the Company at $10 stated value per share valued at $1,750,000 and for cash consideration of $18. The remaining portion of $1,749,982 was recorded as stock-based compensation expense in Professional fees - related party. During the three months ended July 31, 2021, the Company issued 4,818,000 shares of common stock to the affiliated advisor valued at $7,227,000. During the three months ended July 31, 2022 and 2021, the Company incurred consulting fees of $15,000 and $0 to the affiliated advisor, respectively. As of July 31, 2022 and April 30, 2022, the total amount due to the affiliated advisor was $105,000 and $90,000, respectively. President During the three months ended July 31, 2022, the Company issued 62,500 shares of common stock to the President valued at $13,125. During the three months ended July 31, 2021, the Company issued 55,000 shares of common stock to the President valued at $82,500. During the three months ended July 31, 2021, the Company awarded 125,000 shares of common stock to the President value at $187,500. These stock awards were issued on October 6, 2021 and were recorded stock payable as of July 31, 2021. During the three months ended July 31, 2022, and July 31, 2021, the Company incurred management salary of $15,000 and $0 to the President, respectively. As of July 31, 2022 and April 30, 2022, salary payable was $35,000 and $20,000, respectively. COO During the three months ended July 31, 2022, the Company issued 62,500 shares of common stock to the COO valued at $13,125. During the three months ended July 31, 2021, the Company issued 55,000 shares of common stock to the COO valued at $82,500. During the three months ended July 31, 2021, the Company awarded 2,100,000 shares of common stock to the COO value at $3,149,790, net of cash proceeds of $210. These stock awards were issued on December 31, 2021 and were recorded stock payable as of July 31, 2021. During the three months ended July 31, 2022 and July 31, 2021, the Company incurred management salary of $15,000 and $0 to the COO, respectively. As of July 31, 2022, and April 30, 2022, salary payable was $26,077 and $11,077, respectively. CFO During the three months ended July 31, 2022, the Company issued 30,000 shares of common stock to the CFO valued at $6,300. During the three months ended July 31, 2022 and July 31, 2021, the Company incurred management salary of $13,215 and $0 to the CFO, respectively. As of July 31, 2022 and April 30, 2022, salary payable was $9,230 and $8,077, respectively. VP Sales and Marketing During the three months ended July 31, 2022, the Company issued 80,000 shares of common stock to the VP Sales and Marketing for salary payable at $35,200. During the three months ended July 31, 2021, the Company issued 330,000 shares of common stock to the VP Sales and Marketing valued at $495,000. During the three months ended July 31, 2022, and July 31, 2021, the Company incurred management salary of $15,246 and $0 to the VP Sales and Marketing, respectively. As of July 31, 2022 and April 30, 2022, salary payable was $13,694 and $40,702, respectively.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	3 Months Ended
	Jul. 31, 2022
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 7 - COVERTIBLE NOTE PAYABLE Convertible note payable at July 31, 2022 and April 30, 2022, consists of the following: July 31, 2022 April 30, 2022 Dated June 16, 2021 $ 265,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Dated June 7, 2022 75,000 - Total convertible notes payable, gross 508,000 433,000 Less: Unamortized debt discount (13,720 ) (15,480 ) Total convertible notes $ 494,280 $ 417,520 On June 16, 2021, the Company issued a $280,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $250,000, convertible at a fixed rate of $1.00 per share. The note has a payment term of nine months for expiry date of March 16, 2022, and bears interest at 9% per annum. Additionally, the Company issued to the investor 280,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. On January 31, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000 at a fixed conversion rate of $1 per share. On April 28, 2022, an agreement was reached for the extension of the expiry date to October 16, 2022. On May 5, 2022, the Company reduced the warrants exercise price of the attached warrants from $1.25 per share to $0.15 per share. The Company assessed the note and warrant amendment for a debt extinguishment or modification in accordance with ASC 470-50. As the change in fair value of the convertible notes from the note amendment resulted in a less than 5% change in present value of cash flows as compared to the original convertible notes, the note amendment is regarded as a note modification, and no incremental expense was noted. On May 25, 2022, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceed of $42,000. As of July 31, 2022 and April 30, 2022, the convertible note was $265,000 and $265,000, respectively. On September 8, 2021, the Company issued a $168,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $147,000, convertible at a fixed rate of $1.00 per share. The note has a payment term of nine months for expiry date of June 8, 2022, and bears interest at 9% per annum. Additionally, the Company issued to the investor 168,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. On September 8, 2021, the Company recorded total debt discount of $117,393 comprising original issue discount of $21,000 and discount from warrants of $96,393. On April 28, 2022, an agreement was reached for the extension of the expiry date to November 8, 2022. The Company assessed the note amendment for a debt extinguishment or modification in accordance with ASC 470-50. As the change in fair value of the convertible notes from the note amendment fell below 10% of the carrying value of the original convertible notes, the note amendment is regarded as a note modification. During the three months ended July 31, 2022, and 2021, the Company recorded amortization of debt discount of $15,481 and $0 reporting under interest expense in the statements of operations, respectively. As of July 31, 2022, the debt discount was fully amortized. As of July 31, 2022 and April 30, 2022, the convertible note was $265,000 and $265,000, respectively. On June 7, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $75,000 Promissory Note for a purchase price of $74,000, convertible at 75% of the average closing price thirty (30) trading days immediately preceding the applicable Conversion Date on which the Holder elects to convert all or part of the note in the event of default. The Company received $75,000 proceed with $1,000 overpayment which will be returned to the noteholder. The Company has also issued 75,000 Restricted Common Shares to the investor as an inducement. The note matures 10 months from the issuance date and accrues interest at 10%. On June 7, 2022, the Company recorded total debt discount of $16,750 comprising original issue discount of $1,000 and discount from note inducement of $15,750. During the three months ended July 31, 2022, the Company recorded amortization of debt discount of $3,030 reporting under interest expense in the statements of operations. As of July 31, 2022, the debt discount was $13,720. As of July 31, 2022, the convertible note was $61,280. During the three months ended July 31, 2022 and 2021, the Company recorded interest expense of $10,933 and $3,107, respectively. As of July 31, 2022 and April 30, 2022, the accrued interest payable was $42,237 and 31,304, respectively. As of July 31, 2022 and April 30, 2022, the convertible note payable was $494,280 and $417,520, net of debt discount of $13,720 and $15,480, respectively.

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	3 Months Ended
	Jul. 31, 2022
COMMITTMENTS AND CONTINGENCIES
COMMITTMENTS AND CONTINGENCIES	NOTE 8 - COMMITTMENTS AND CONTINGENCIES The Company’s principal business and corporate address is 3571 E. Sunset Road, Suite 300, Las Vegas, NV 89120. On August 5, 2020, the Company entered into a lease agreement for the office premise under a term of 6 months commencing on August 10, 2020, at the cost of $4,750 per month, consisting of $2,000 payable in common shares of the Company and $2,750 payable in cash. Subsequent to the end of the agreement, the premise was leased on month-to-month basis. On January 1, 2022, the Company renewed the lease agreement for the office premise under a term of one year commencing on January 1, 2022, at the cost of $4,500 per month, consisting of $2,500 payable in common shares of the Company and $2,000 payable in cash. The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased on month-by-month basis at the cost of $1,857.50 per month. The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	3 Months Ended
	Jul. 31, 2022
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	NOTE 9 - RISKS AND UNCERTAINTIES In early 2020, the World Health Organization declared the rapidly spreading coronavirus disease (COVID-19) outbreak a pandemic. This pandemic has resulted in governments worldwide enacting emergency measures to combat the spread of the virus. Due to the outbreak and spread of COVID-19, the Company’s management and advisors responsible for financial reporting have experienced administrative delays, include travel restrictions and reduced work hours. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at July 31, 2022. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities as of the date of issuance of this Quarterly Report on Form 10-Q. These estimates may

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS Subsequent to July 31, 2022, and through the date that these financials were issued, the Company had the following subsequent events: On August 17, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $55,000 Promissory Note for a purchase price of $50,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on July 17, 2023 and accrues interest at 10%. On August 17, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued an $82,500 Promissory Note for a purchase price of $75,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on July 17, 2023 and accrues interest at 10%. On September 27, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $55,000 Promissory Note for a purchase price of $50,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on August 27, 2023, and accrues interest at 10%. On August 22, 2022, Laurence Ruhe tendered his resignation as the Company’s CFO, Chief Financial Officer. On August 22, 2022, the Company entered into month-to-month Independent Contractor Agreement with Laurence Ruhe as Interim CFO. On August 29, 2022, the Company entered into an Employment Agreement with Joseph Jaconi as President of DISTRO Plus, a division of GPO Plus. The agreement has a three (3) year term. On September 09, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $55,000 Promissory Note for a purchase price of $50,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on August 09, 2023, and accrues interest at 10% On September 27, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $55,000 Promissory Note for a purchase price of $50,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on August 27, 2023, and accrues interest at 10%

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jul. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended July 31, 2022, are not necessarily indicative of the results that may be expected for the year ending April 30, 2023. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2022 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2022, included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on September 14, 2022.
Use of Estimates	Preparing financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.
Reclassifications	Certain prior period amounts have been reclassified to conform with the current period presentation.
Cash and Cash Equivalent	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of July 31, 2022 and April 30, 2022, the Company had cash and cash equivalents of $2,536 and $2,877, respectively.
Account Receivable	Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of July 31, 2022 and April 30, 2022, the Company had accounts receivable of $3,203 and $1,104, respectively.
Prepaid Expense	Prepaid expenses relate to security deposit for office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. As of July 31, 2022 and April 30, 2022, prepaid expense was $333,733 and $445,633, respectively. As of July 31, 2022, $331,733 was a prepayment for common shares issued to consultants and $2,000 is related to a security deposit for office premise. As of April 30, 2022, $443,633 was a prepayment for common shares issued to consultants and $2,000 is related to a security deposit for office premise. July 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 331,733 443,633 Total $ 333,733 $ 445,633
Inventories	Inventory is stated at lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method. No reserves are considered necessary for slow moving or obsolete inventory as inventory on hand at quarter-end was purchased near the end of the quarter. The Company continuously evaluates the adequacy of these reserves and makes adjustments to these reserves as required. As of July 31, 2022 and April 30, 2022, the Company had inventory of $20,970 and $0, respectively. (Note 4)
Intangible Assets	The Company accounts for intangible assets (including trademarks and formula) in accordance with ASC 350 “Intangibles-Goodwill and Other.” ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units; assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. (Note 4)
Long-Lived Assets	Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.
Property Plant and Equipment	Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment,” whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the three months ended July 31, 2022 and 2021, no impairment losses have been identified. As of July 31, 2022 and April 30, 2022, Property, Plant and Equipment was $3,812 and $4,098, respectively. Depreciation expense of $286 and $285 was incurred during the three months ended July 31, 2022 and 2021, respectively.
Revenue Recognition	The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The Company is comprised of HealthGPO, a Group Purchasing Organization for the Healthcare industry, cbdGPO, a Group Purchasing Organization for the hemp industry, DISTRO+, our distribution division and GPO for specialty retailers, and Nutriumph® Supplements. In addition, GPOPlus offers professional services through GPOPRO Services. During the three months ended July 31, 2022 and 2021, the Company recognized $17,347 and $367,250 of revenues related to merchandise and product sales, and $316 and $2,308 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $17,663 and $369,558, respectively. The Company incurred cost of revenue of $13,093 and $282,106 and generated gross profit of $4,570 and $87,452 during the three months ended July 31, 2022 and 2021, respectively. In regard to the sales that occurred during the three months ended July 31, 2022 and 2021, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company seeks to identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers.
Segments	Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States.
Financial Instruments	The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Financial Instruments	The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the three months ended July 31, 2021, the Company has chosen to early adopt of ASU 2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance.
Share-Based Compensation	The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the three months ended July 31, 2022 and 2021, the Company recorded $170,385 stock -based compensation expense, which includes vesting of previously-issued stock of $111,900, and $18,984,235 stock-based compensation expense, which includes stock payable of $3,524,790, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Three months ended July 31, 2022 2021 Common stock award to consultants $ 124,710 $ 6,009,963 Common stock award to management and executives - related parties 45,675 12,974,272 $ 170,385 $ 18,984,235
Basic and Diluted Loss per Share	Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the three months ended July 31, 2022 and 2021, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. July 31, July 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 759,714 280,000 Warrants 168,000 280,000 Common Stock Payable - 2,366,000 1,927,714 3,926,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at July 31, 2022 and April 30, 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 5) During the three months ended July 31, 2022, the Company issued convertible note of $75,000 convertible at 75% of the average closing price thirty (30) trading days immediately preceding the applicable conversion date on which the holder elects to convert all or part of the note in the event of default. During the year ended April 30, 2022, the Company issued convertible notes totaling $448,000 to a non-affiliate that are convertible at a fixed rate of $1. During the year ended April 30, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000. As of July 31, 2022 and July 31, 2021, the convertible note was $494,280 and $120,258, respectively. As of July 31, 2022 and July 31, 2021, the convertible shares from the convertible notes were 759,714 shares and 280,000 shares, respectively. (Note 7) During the year ended July 31, 2022, the Company issued 448,000 three-year attached warrants from the convertible notes of $448,000 to purchase the Company’s common stock at an exercise price of $1.25 per share. During the three months ended July 31, 2022, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceeds of $42,000 at $0.15 per share. As of July 31, 2022, and July 31, 2021, the outstanding warrants were 168,000 and 280,000, respectively. (Note 5) As of July 31, 2022 and July 31, 2021, the Company had stock payable of $0 and $3,549,000 for outstanding 0 shares and 2,366,000 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended July 31, 2022 2021 Net loss per share, basic diluted $ (0.01 ) $ (1.13 ) Net loss per common shares outstanding: Founders Class A Common stock $ (3.28 ) $ - Ordinary Common stock $ (0.01 ) $ (1.13 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 31,710,868 16,950,089 Total weighted average shares outstanding 31,825,868 16,950,089
New Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt-Debt with Conversion and Other Options” and ASC subtopic 815-40 “Hedging-Contracts in Entity’s Own Equity.” The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU 2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on May 1, 2021, financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, " Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer.'' In December 2019, the FASB issued ASC No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, on a prospective basis, with early adoption permitted. The impact of this new standard on the Company’s financial statements has not been material. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	July 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 331,733 443,633 Total $ 333,733 $ 445,633
Schedule of property, plant and equipment	Furniture and Equipment 5 years
Schedule of share-based compensation	Three months ended July 31, 2022 2021 Common stock award to consultants $ 124,710 $ 6,009,963 Common stock award to management and executives - related parties 45,675 12,974,272 $ 170,385 $ 18,984,235
Schedule of Basic and Diluted Loss per Share	July 31, July 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 759,714 280,000 Warrants 168,000 280,000 Common Stock Payable - 2,366,000 1,927,714 3,926,000
Schedule of net loss per share for each of class	Three Months Ended July 31, 2022 2021 Net loss per share, basic diluted $ (0.01 ) $ (1.13 ) Net loss per common shares outstanding: Founders Class A Common stock $ (3.28 ) $ - Ordinary Common stock $ (0.01 ) $ (1.13 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 31,710,868 16,950,089 Total weighted average shares outstanding 31,825,868 16,950,089

ASSETS PURCHASE (Tables)

ASSETS PURCHASE (Tables)	3 Months Ended
	Jul. 31, 2022
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2023 $ 21,388 2024 28,518 2025 28,518 Thereafter 5,254 $ 83,678

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	3 Months Ended
	Jul. 31, 2022
CAPITAL STOCK (Table)
Schedule of activity of warrants exercisable for shares of common stock	Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 448,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2022 448,000 $ 1.25 Granted - - Redeemed - - Exercised (280,000 ) 0.15 Forfeited - - Balances as of July 31, 2022 168,000 $ 1.25
Schedule of fair value of warrants	Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591% Expected dividend yield - Risk-free interest rate 0.41% - 0.43%
Schedule of outstanding and exercisable warrants	Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 168,000 2.11 $ 1.25 168,000 $ 1.25

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	3 Months Ended
	Jul. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Three months ended July 31, 2022 Title Wages Management/Consulting Fees Stock Compensation CEO - GPO $ 15,246 $ - $ 13,125 Advisor - Affiliate - 15,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 13,215 - 6,300 VP Sales 15,246 - - $ 73,707 $ 15,000 $ 45,675 Three months ended July 31, 2021 Title Wages Management/Consulting Fees Stock Compensation CEO $ - $ 8,720 $ - Advisor - Affiliate - - 8,976,982 President - - 270,000 COO - - 3,232,290 CFO - - - VP Sales - - 495,000 $ - $ 8,720 $ 12,974,272 As of July 31, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO 7,225,000 500,000 - $ 6,719 Advisor - Affiliate 6,453,000 500,000 175,000 105,000 President 2,574,167 - - 35,000 COO 2,425,833 - - 26,077 CFO 405,000 - - 9,230 VP Sales 1,368,836 - - 13,694 20,451,836 1,000,000 175,000 $ 195,720 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO 7,162,500 500,000 - $ 8,077 Advisor - Affiliate 6,453,000 500,000 175,000 90,000 President 2,511,667 - - 20,000 COO 2,363,333 - - 11,077 CFO 375,000 - - 8,077 VP Sales 1,288,836 - - 40,702 20,154,336 1,000,000 175,000 $ 177,932

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	3 Months Ended
	Jul. 31, 2022
COVERTIBLE NOTE PAYABLE (Table)
Schedule of Convertible note payable	July 31, 2022 April 30, 2022 Dated June 16, 2021 $ 265,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Dated June 7, 2022 75,000 - Total convertible notes payable, gross 508,000 433,000 Less: Unamortized debt discount (13,720 ) (15,480 ) Total convertible notes $ 494,280 $ 417,520

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	1 Months Ended
	Aug. 20, 2020	Apr. 02, 2018	Jul. 31, 2022	Apr. 30, 2022	Jun. 19, 2020	May 05, 2020
Common stock, shares issued			32,305,382	31,361,572	9,316,674
Common stock, shares outstanding			32,305,382	31,361,572
FINRA [Member] | Global House Holdings Ltd [Member]
Forward stock split		20:1
FINRA [Member] | GPO Plus, Inc [Member]
Forward stock split	12:1
Brett H. Pojunis [Member]
Common stock, shares issued						5,000,000
Common stock, shares outstanding						5,000,000
Business acquisition percentage of voting interests acquired						53.67%
Business acquisition percentage of diluted						23.11%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	3 Months Ended
	Jul. 31, 2022 USD ($)
GOING CONCERN
Net loss	$ (30,843,446)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment for shares issued to consultants	331,733	443,633
Total	$ 333,733	$ 445,633

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	3 Months Ended
	Jul. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Furniture and Equipment	5 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	124,710	6,009,963
Common stock award to management and executives - related parties	45,675	12,974,272
Total	170,385	18,984,235

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Antidilutive securities excluded from the computation of EPS	1,927,714	3,926,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	759,714	280,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	280,000
Series A Preferred Stocks [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS	0	2,366,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Share: Basic and Diluted	$ (0.01)	$ (1.13)
Net loss per common shares outstanding Founders Class A Common stock	(3.28)	0
Net loss per common shares outstanding Ordinary Common stock	$ (0.01)	$ (1.13)
Weighted average shares outstanding Founders Class A Common stock	115,000	115,000
Weighted average shares outstanding Ordinary Common stock	31,710,868	16,950,089
Total weighted average shares outstanding	31,825,868	16,950,089

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		12 Months Ended
	Jun. 07, 2022	Jul. 31, 2022	Jul. 31, 2021	Jul. 31, 2022	Apr. 30, 2022	Sep. 08, 2021	Jun. 16, 2021
Accounts Receivable		$ 3,203		$ 3,203	$ 1,104
A Preferred Stock issued		1,000,000		1,000,000
A Preferred Stock outstanding		1,000,000		1,000,000
Issued warrants		448,000		448,000
Issued warrant value		$ 280,000		$ 280,000
Cash and cash equivalents		2,536		2,536	2,877
Prepaid expense		333,733		333,733	445,633
Property, Plant and Equipment		3,812		3,812	4,098
Depreciation		286	$ 285
Cost of revenue		13,093	282,106
Gross profit		4,570	87,452
Revenue Recognition during period		$ 17,663	369,558
Common stock issued for repuchase note		15,000
Security deposit		$ 2,000		2,000	2,000
Inventory		20,970		20,970	0
Prepayment for common shares issued to consultants		331,733		331,733	443,633
Note principal amount		15,000
Share-based compensation expenses		170,385	18,984,235
Stock payable		0	3,549,000	0
Common stock		0	2,366,000	0
Proceed from Warrants		42,000	$ 0
Convertible Notes [Member]
Convertible note issued		$ 75,000		75,000	$ 448,000
Average closing price		75%			75%
Convertible note		$ 494,280		$ 494,280	$ 120,258		$ 280,000
Convertible shares		759,714	280,000
Proceeds from convertible debt	$ 75,000	$ 1
Class of warrants or rights, exercise price						$ 1.25	$ 1.25
Merchandise And Product Sales [Member]
Revenue Recognition during period		17,347	$ 367,250
Shipping Recovered Merchandise Sales [Member]
Revenue Recognition during period		$ 316	2,308
Warrants [Member]
Class of warrants or rights issued		280,000		448,000
Class of warrants or rights, exercise price		$ 0.15		$ 0.15	$ 1.25
Proceed from Warrants		$ 42,000
Outstanding warrants		$ 168,000	$ 280,000	$ 168,000

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Jul. 31, 2022 USD ($)
ASSETS PURCHASE (Details)
Amortization expenses Year 2023	$ 21,388
Amortization expenses 2024	28,518
Amortization expenses Year 2025	28,518
Thereafter	5,254
Intangible assets net	$ 83,678

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		3 Months Ended
	Jul. 07, 2022	Jul. 31, 2022	Jul. 31, 2021	Apr. 30, 2022
Inventory		$ 20,970		$ 0
Intangible Assets, net		83,678		$ 0
Amortization expense recorded as general and administrative expense		1,875	$ 0
Herberall Trademarks [Member]
Intangible Assets, net		83,678
Accumulated amortization		1,875
Amortization expense recorded as general and administrative expense		$ 1,875
Aseets Purchase Agreement [Member]
Common stock for total consideration	$ 109,000
Acquired inventory	23,447
Acquired intangible assets	$ 85,553
Share issued fo acquisition	200,000
Business acquisition share price	$ 0.30
Cash purchase price	$ 50,000

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - $ / shares	3 Months Ended	12 Months Ended
	Jul. 31, 2022	Apr. 30, 2022
CAPITAL STOCK
Number of shares, Beginning	448,000	0
Number of shares, Exercised	(280,000)	0
Number of shares, Granted	0	448,000
Number of shares, Ending	168,000	448,000
Weighted average exercise price, Beginning Balance	$ 1.25	$ 0
Weighted average exercise price, Granted	0	1.25
Weighted average exercise price, Redeemed	0	0
Weighted average exercise price, Exercised	0.15	1.25
Weighted average exercise price, Forfeited	0	0
Weighted average exercise price, Ending Balance	$ 1.25	$ 1.25

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1)	3 Months Ended
	Jul. 31, 2022 $ / shares
Exercise price	$ 1.25
Expected term	5 years
Minimum [Member]
Expected average volatility	555%
Risk-free interest rate	0.41%
Maximum [Member]
Expected average volatility	591%
Risk-free interest rate	0.43%

CAPITAL STOCK (Details 2)

CAPITAL STOCK (Details 2)	3 Months Ended
	Jul. 31, 2022 $ / shares shares
CAPITAL STOCK
Warrants Outstanding, Number of shares | shares	168,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	2 years 1 month 9 days
Warrants outstanding, Weighted average exercise price | $ / shares	$ 1.25
Warrants exercisable, Number of shares | shares	168,000
Warrants exercisable, Weighted average exercise price | $ / shares	$ 1.25

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)		1 Months Ended							3 Months Ended	12 Months Ended
	Jun. 07, 2022	Jul. 28, 2022	May 25, 2022	May 21, 2022	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Jun. 19, 2020	Jul. 31, 2022	Apr. 30, 2022	Apr. 30, 2021	Jul. 07, 2022	Jun. 30, 2022	May 05, 2022	Sep. 08, 2021	Jul. 31, 2021
Common stock, shares authorized								1,500,000,000	90,000,000	90,000,000
Non voting redeemable preferred stock						$ 10
Intrinsic value of warrants outstanding									182,280
Description of reverse stock split								the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares
Common stock shares								$ 125,000,000
Series A preferred stock									1,000,000	1,000,000
Common stock, shares issued								9,316,674	32,305,382	31,361,572
Common stock, shares outstanding								111,800,000
Series A preferred stock, share outstanding											$ 1,000,000
Total consideration											$ 287,500
Number of shares, Granted									0	448,000
Common stock, shares outstanding									32,305,382	31,361,572
Common stock, value									$ 3,231	$ 3,136
Convertible Notes [Member]
Common stock, shares issued			280,000												280,000
Per shares			$ 0.15
Cash proceeds			$ 42,000
Warrant shares from the convertible note			$ 280,000
Warrants [Member]
Redemption fair market value									$ 96,393
Exercised price				$ 0.15					$ 1.25					$ 0.15	$ 1.25
Common stock purchase warrants exercise				$ 42,000
Common stock purchase warrants granted									$ 320,000
Common stock purchase warrant shares				280,000											168,000
Number of shares, Granted									168,000
Chief Executive Officer [Member]
Per shares						$ 0.0001
Preferred Stock shares						500,000
Consideration						$ 50
Noteholder [Member]
Common stock, shares issued	75,000
Warrant shares from the convertible note	$ 75,000
Common stock, value	$ 15,750
VP Sales and Marketing [Member]
Common stock, shares issued													80,000
Common stock, value													$ 35,200
Nutriumph[Member]
Common stock, shares issued												200,000
Per shares												$ 0.30
Common stock, shares issued, Total												$ 59,000
Cash payment									$ 50,000
Consultant [Member]
Common stock, shares issued		61,000
Per shares		$ 0.21
Common stock, shares issued for services, value		$ 12,810
Consultant one [Member]
Common stock, shares issued		6,500
Per shares		$ 1.50
Cash proceeds		$ 9,750
Employees and executive [Member]
Common stock, shares issued		217,500
Common stock, shares issued, Total		$ 45,675														$ 7,887,000
Common stock per share		$ 0.21														$ 1.50
Redeemable Preferred Stocks Series A Non Voting [Member]
Series A preferred stock							500,000
Common stock, shares issued									175,000	0
Common stock, shares outstanding									175,000	0
Preferred stock value									$ 1,750,000
Per shares					$ 10
Class A Common Stock
Common stock, shares authorized							10,000,000
Common stock, shares issued						500,000			115,000	115,000	115,000
Shares for consideration						$ 50
Class A common stock											28,750
Redemption value share														$ 15
Redemption value														$ 224,905
value per share						$ 0.0001
Blank Check Common Stock [Member]
Common stock, shares authorized							50,000,000
Blank Check Preferred Stock [Member]
Series A preferred stock						1,000,000	49,500,000
Ordinary Common Stock [Member]
Common stock, shares issued		23,810			3,881,642				32,305,382
Common stock, shares outstanding									32,305,382		31,361,572
Per shares		$ 0.21			$ 1.50
Common stock, shares issued for services, value					$ 5,822,463
Common stock, shares issued, Total		$ 5,000
Ordinary Common Stock					5,258,000
Common Stock [Member]
Per shares					$ 1.50
Common stock, shares issued, Total					$ 30,000
Common stock, shares issued					20,000
Amended and restated article [Member]
Common stock, shares authorized							90,000,000
Amendment descriptions							the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021	Apr. 30, 2022
Wages	$ 73,707	$ 0
Management/Consulting Fees	15,000	8,720
Stock Compensation	$ 45,675	12,974,272
Common stock shares	20,451,836		20,154,336
Convertible Series A Preferred Shares	1,000,000		1,000,000
Series A non voting redeemable preferred shares	175,000		175,000
Salary/Consulting Fees Payable	$ 195,720		$ 177,932
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	15,000	0
Stock Compensation	$ 0	$ 8,976,982
Common stock shares	6,453,000	4,818,000	6,453,000
Convertible Series A Preferred Shares	500,000		500,000
Series A non voting redeemable preferred shares	175,000	175,000	175,000
Salary/Consulting Fees Payable	$ 105,000		$ 90,000
CEO-GPO [Member]
Wages	15,246
Management/Consulting Fees	0
Stock Compensation	13,125
VP Sales [Member]
Wages	15,246	$ 0
Management/Consulting Fees	0	0
Stock Compensation	$ 0	495,000
Common stock shares	1,368,836		1,288,836
Convertible Series A Preferred Shares	0		0
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 13,694		$ 40,702
CEO [Member]
Wages		0
Management/Consulting Fees		8,720
Stock Compensation		0
Common stock shares	7,225,000		7,162,500
Convertible Series A Preferred Shares	500,000		500,000
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 6,719		$ 8,077
CFO [Member]
Wages	13,215	0
Management/Consulting Fees	0	0
Stock Compensation	$ 6,300	0
Common stock shares	405,000		375,000
Convertible Series A Preferred Shares	0		0
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 9,230	8,077	$ 8,077
President [Member]
Wages	15,000	0
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	270,000
Common stock shares	2,574,167		2,511,667
Convertible Series A Preferred Shares	0		0
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 35,000		$ 20,000
COO [Member]
Wages	15,000	0
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	$ 3,232,290
Common stock shares	2,425,833		2,363,333
Convertible Series A Preferred Shares	0		0
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 26,077		$ 11,077

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2022	Jul. 31, 2021	Apr. 30, 2022	Jun. 19, 2020
Common stock, shares issued	32,305,382		31,361,572	9,316,674
Common stock value	$ 3,231		$ 3,136
Management fee	88,707	$ 8,720
Salary payable	$ 195,720		$ 177,932
Series A Non Voting Redeemable Preferred Shares	175,000		175,000
Share Based Compensation Expenses	$ 124,710	5,822,463
Common Stock Shares	20,451,836		20,154,336
Consulting fee	$ (29,442)	(40,032)
CFO [Member]
Common stock, shares issued	30,000
Common stock value	$ 6,300
Salary payable	9,230	8,077	$ 8,077
Management Salary Expense	$ 13,215	$ 0
Series A Non Voting Redeemable Preferred Shares	0		0
Common Stock Shares	405,000		375,000
President [Member]
Salary payable	$ 35,000		$ 20,000
Series A Non Voting Redeemable Preferred Shares	0		0
Common Stock Shares	2,574,167		2,511,667
President [Member] | Cash/Stock Compensation
Common stock, shares issued	62,500	55,000
Common stock value	$ 13,125	$ 82,500
Salary payable	35,000	20,000
Management Salary Expense	15,000	0
CEO [Member]
Salary payable	$ 6,719		$ 8,077
Series A Non Voting Redeemable Preferred Shares	0		0
Common Stock Shares	7,225,000		7,162,500
CEO [Member] | Series A Preferred Stock [Member]
Common stock, shares issued	62,500
Common stock value	$ 13,125
Management fee	0	8,720
Salary expenses	15,246	$ 0
Salary payable	6,719		$ 8,077
COO [Member]
Salary payable	$ 26,077		$ 11,077
Series A Non Voting Redeemable Preferred Shares	0		0
Common Stock Shares	2,425,833		2,363,333
COO [Member] | Cash/Stock Compensation
Common stock, shares issued	62,500	55,000
Common stock value	$ 13,125	$ 82,500
Salary payable	26,077	11,077
Management Salary Expense	15,000	$ 0
VP Sales [Member]
Salary payable	$ 13,694		$ 40,702
Series A Non Voting Redeemable Preferred Shares	0		0
Common Stock Shares	1,368,836		1,288,836
VP Sales [Member] | Cash/Stock Compensation
Common stock, shares issued	80,000	330,000
Salary payable	$ 13,694		$ 40,702
Management Salary Expense	15,246	$ 0
Marketing for salary payable	35,200
Marketing valued	495,000
Advisor - Affiliate [Member]
Common stock value		$ 7,227,000
Salary payable	$ 105,000		$ 90,000
Series A Non Voting Redeemable Preferred Shares	175,000	175,000	175,000
Common stock ,Par value		$ 10
Series A Non Voting Redeemable Preferred Value		$ 1,750,000
cash consideration		18
Share Based Compensation Expenses		$ 1,749,982
Common Stock Shares	6,453,000	4,818,000	6,453,000
Consulting fee	$ 15,000	$ 0
Total amount due to the affiliated advisor	$ 105,000	$ 90,000

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
Total convertible note payable, gross	$ 508,000	$ 433,000
Less: Unamortized debt discount	(13,720)	(15,480)
Total convertible notes	494,280	417,520
June 16 2021
Convertible note payable, gross	265,000	265,000
September 8 2021
Convertible note payable, gross	168,000	168,000
June 7 2021
Convertible note payable, gross	$ 75,000	$ 0

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)				1 Months Ended					3 Months Ended
	Jun. 07, 2022	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 28, 2022	Jan. 31, 2022	Jun. 16, 2021	Jun. 19, 2020	Jul. 31, 2022	Apr. 30, 2022	Jul. 31, 2021
Total debt discount	$ 3,030		$ 117,393						$ 1,000	$ 13,720
Note inducement									15,750
Convertible note									265,000	265,000
Interest expenses									10,933	31,304	$ 3,107
Accrued interest payable									42,237	31,304
Common stock issued for conversion amount								$ 125,000,000
Convertible Notes [Member]
Total debt discount	16,750								13,720	15,480
Convertible promissory note	$ 75,000		$ 168,000	$ 280,000		$ 15,000	$ 280,000		61,280
Convertible note									265,000	265,000
Convertible Note Payable									494,280	417,520
Common stock issued for conversion share				280,000		15,000					15,000
Common stock issued for conversion amount				$ 42,000
Warrants to purchase common stock shares exercise price			$ 1.25				$ 1.25
Description of warrant		the Company reduced the warrants exercise price of the attached warrants from $1.25 per share to $0.15 per share
Restricted Common share issued as an inducement	75,000
Original issue discount			$ 21,000
Convertible note purchase price	$ 74,000		$ 147,000				$ 250,000
Interest rate			9%				9%
Convertible note payable, net of debt discount of $177,089							$ 280,000		494,280	$ 120,258
Proceeds from issue of notes payable	75,000								1
Overpayment received on issue of notes	$ 1,000
Warrants to purchase common stock shares			168,000
Conversion price			$ 1			$ 1	$ 1
Amortization of debt discount									$ 15,481		$ 0
Expiry date			June 8, 2022		October 16, 2022		March 16, 2022
Warrants [Member]
Total debt discount			$ 96,393
Warrants to purchase common stock shares exercise price									$ 0.15	$ 1.25

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Jul. 31, 2022 USD ($) shares
Committments and contingencies description	The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased on month-by-month basis at the cost of $1,857.50 per month
Las Vegas [Member] | January 01 2022 [Member]
Office lease cost, cash payable	$ 2,000
Office lease cost, shares issuable | shares	2,500
Office lease cost, per month	$ 4,500
Lease term	1 year
Las Vegas [Member] | August 05 2020 [Member]
Office lease cost, cash payable	$ 2,750
Office lease cost, shares issuable | shares	2,000
Office lease cost, per month	$ 4,750
Lease term	6 years

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended
	Sep. 09, 2022	Sep. 27, 2022	Aug. 17, 2022
Convertible Note Principal [Member] | Subsequent Event [Member]
Purchase price		$ 50,000	$ 75,000
Debt, maturity date			July 17, 2023
Promissory note issued		$ 55,000	$ 82,500
Description of trading days		convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Debt instrument, interest rate		10%	10%
Restricted Stock [Member]
Purchase price	$ 50,000	$ 50,000	$ 50,000
Debt, maturity date	August 09, 2023	August 27, 2023	July 17, 2023
Promissory note issued	$ 55,000	$ 55,000	$ 55,000
Description of trading days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Debt instrument, interest rate	10%	10%	10%