GPO Plus (GPOX) 10-Q 9 Dec 22 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2022	Dec. 08, 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	Yes
Document Period End Date	Oct. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		33,697,008
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 Address Address Line 1	3571 E
Entity Address Address Line 2	Sunset Road
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Address Line 3	Suite 300
City Area Code	855
Local Phone Number	935-9111
Entity Interactive Data Current	Yes
Entity Address Postal Zip Code	89120

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Oct. 31, 2022	Apr. 30, 2022
Current Assets:
Cash and cash equivalents	$ 184,548	$ 2,877
Accounts receivable	14,250	1,104
Prepaid expenses	363,633	445,633
Inventory	32,822	0
Total Current Assets	595,253	449,614
Property, Plant, and Equipment, net	3,526	4,098
Intangible Assets, net	76,548	0
TOTAL ASSETS	675,327	453,712
Current Liabilities:
Accounts payable and accrued liabilities	427,888	519,606
Accrued interest	59,476	31,304
Accrued liabilities - related parties	143,744	177,932
Convertible note payable, net of debt discount of $0 and $15,480, respectively	413,000	417,520
Promissory note payable, net of debt discount of $323,535 and $0, respectively	301,465	0
Total Current Liabilities	1,345,573	1,146,362
Total Liabilities	1,345,573	1,146,362
Commitments and Contingencies (Note 9)	0	0
Stockholders' Deficit:
Common Stock value	3,429	3,136
Additional paid in capital	29,601,016	27,795,797
Accumulated deficit	(32,249,708)	(30,466,600)
Total Stockholders' Deficit	(2,645,151)	(2,667,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	675,327	453,712
Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock value	1,750,000	1,750,000
Series A Preferred Stocks [Member]
Stockholders' Deficit:
Preferred stock value	100	100
Founders Series A Non-Voting Redeemable Preferred Stock[Member]
Stockholders' Deficit:
Preferred stock value	224,905	224,905
Founders Class A Common Stock [Member]
Stockholders' Deficit:
Common Stock value	$ 12	$ 12

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Oct. 31, 2022	Apr. 30, 2022
Convertible note payable, debt discount	$ 0	$ 15,480
Promissory note payable, debt discount	$ 323,535	$ 0
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	34,284,675	31,361,572
Common stock, shares outstanding	34,284,675	31,361,572
Preferred Stock, shares authorized	1,000,000	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	175,000
Preferred Stock, shares outstanding	175,000	175,000
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, shares designated	1,000,000	1,000,000
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
Founder Series A Non Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	28,750	28,750
Preferred Stock, shares outstanding	28,750	28,750
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares authorized	500,000	500,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Oct. 31, 2021
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 64,658	$ 229,161	$ 82,321	$ 598,719
Cost of revenue	44,528	237,489	57,621	519,595
Gross Profit	20,130	(8,328)	24,700	79,124
Operating Expenses
General and administrative	74,848	201,640	115,619	300,652
Professional fees	633,140	216,294	809,961	6,291,367
Professional fees - related parties	512,288	2,486,040	557,963	15,460,312
Management fees and salaries - related parties	143,465	87,410	232,172	96,130
Total Operating Expenses	1,363,741	2,991,384	1,715,715	22,148,461
Loss from operations	(1,343,611)	(2,999,712)	(1,691,015)	(22,069,337)
Other Expense
Interest expense	(62,651)	(108,593)	(92,093)	(148,625)
Total Other Expense	(62,651)	(108,593)	(92,093)	(148,625)
Net Loss	$ (1,406,262)	$ (3,108,305)	$ (1,783,108)	$ (22,217,962)
Net Loss Per Common Share: Basic and Diluted	$ (0.04)	$ (0.16)	$ (0.06)	$ (1.23)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	32,751,927	19,039,685	32,288,897	17,994,887

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Founders Class A Common Stock
Balance, shares at Apr. 30, 2021		28,750		1,000,000	9,666,674			115,000
Balance, amount at Apr. 30, 2021	$ (424,147)	$ 224,905	$ 0	$ 100	$ 967	$ 450,918	$ (876,144)	$ 12
Net loss	(19,109,657)	0	$ 0	0	0	0	(19,109,657)	0
Issuance of preferred stock for cash, shares			175,000
Issuance of preferred stock for cash, amount	0	0	$ 1,750,000	0	$ 0	0	0	0
Stock based compensation, shares					3,881,642
Stock based compensation, amount	5,822,463	0	0	0	$ 388	5,822,075	0	0
Stock based compensation - related party, shares					5,258,000
Stock based compensation - related party, amount	7,887,000	0	0	0	$ 526	7,886,474	0	0
Issuance of common stock for lease, shares					20,000
Issuance of common stock for lease, amount	30,000	0	0	0	$ 2	29,998	0	0
Warrants issued in conjunction with convertible note	166,667	$ 0	$ 0	$ 0	$ 0	166,667	0	$ 0
Balance, shares at Jul. 31, 2021		28,750	175,000	1,000,000	18,826,316			115,000
Balance, amount at Jul. 31, 2021	(5,627,674)	$ 224,905	$ 1,750,000	$ 100	$ 1,883	14,356,132	(19,985,801)	$ 12
Balance, shares at Apr. 30, 2021		28,750		1,000,000	9,666,674			115,000
Balance, amount at Apr. 30, 2021	(424,147)	$ 224,905	$ 0	$ 100	$ 967	450,918	(876,144)	$ 12
Net loss	(22,217,962)
Forgiveness of related party loan	0
Balance, shares at Oct. 31, 2021		28,750	175,000	1,000,000	19,151,316			115,000
Balance, amount at Oct. 31, 2021	(8,152,086)	$ 224,905	$ 1,750,000	$ 100	$ 1,916	14,939,992	(23,094,106)	$ 12
Balance, shares at Jul. 31, 2021		28,750	175,000	1,000,000	18,826,316			115,000
Balance, amount at Jul. 31, 2021	(5,627,674)	$ 224,905	$ 1,750,000	$ 100	$ 1,883	14,356,132	(19,985,801)	$ 12
Net loss	(3,108,305)	0	0	0	$ 0	0	(3,108,305)	0
Stock based compensation, shares					200,000
Stock based compensation, amount	300,000	0	0	0	$ 20	299,980	0	0
Stock based compensation - related party, shares					125,000
Stock based compensation - related party, amount	187,500	0	0	0	$ 13	187,487	0	0
Warrants issued in conjunction with convertible note	96,393	$ 0	$ 0	$ 0	$ 0	96,393	0	$ 0
Balance, shares at Oct. 31, 2021		28,750	175,000	1,000,000	19,151,316			115,000
Balance, amount at Oct. 31, 2021	(8,152,086)	$ 224,905	$ 1,750,000	$ 100	$ 1,916	14,939,992	(23,094,106)	$ 12
Balance, shares at Apr. 30, 2022		28,750	175,000	1,000,000	31,361,572			115,000
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 1,750,000	$ 100	$ 3,136	27,795,797	(30,466,600)	$ 12
Net loss	(376,846)	0	0	0	$ 0	0	(376,846)	0
Stock based compensation, shares					61,000
Stock based compensation, amount	12,810	0	0	0	$ 6	12,804	0	0
Stock based compensation - related party, shares					217,500
Stock based compensation - related party, amount	45,675	0	0	0	$ 22	45,653	0	0
Issuance of common stock for lease, shares					23,810
Issuance of common stock for lease, amount	5,000	0	0	0	$ 2	4,998	0	0
Issuance of common stock for cash, shares					6,500
Issuance of common stock for cash, amount	9,750	0	0	0	$ 1	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	0	0	$ 28	41,972	0	0
Issuance of common stock for intangible assets, shares					200,000
Issuance of common stock for intangible assets, amount	59,000	0	0	0	$ 20	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	0	0	$ 8	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	$ 0	$ 0	$ 8	35,192	0	$ 0
Balance, shares at Jul. 31, 2022		28,750	175,000	1,000,000	32,305,382			115,000
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 1,750,000	$ 100	$ 3,231	28,020,887	(30,843,446)	$ 12
Balance, shares at Apr. 30, 2022		28,750	175,000	1,000,000	31,361,572			115,000
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 1,750,000	$ 100	$ 3,136	27,795,797	(30,466,600)	$ 12
Net loss	(1,783,108)
Forgiveness of related party loan	145,737
Balance, shares at Oct. 31, 2022		28,750	175,000	1,000,000	34,284,675			115,000
Balance, amount at Oct. 31, 2022	(2,645,151)	$ 224,905	$ 1,750,000	$ 100	$ 3,429	29,601,016	(32,249,708)	$ 12
Balance, shares at Jul. 31, 2022		28,750	175,000	1,000,000	32,305,382			115,000
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 1,750,000	$ 100	$ 3,231	28,020,887	(30,843,446)	$ 12
Net loss	(1,406,262)	0	0	0	$ 0	0	(1,406,262)	0
Stock based compensation, shares					520,000
Stock based compensation, amount	568,200	0	0	0	$ 52	568,148	0	0
Stock based compensation - related party, shares					308,460
Stock based compensation - related party, amount	512,288	0	0	0	$ 31	512,257	0	0
Issuance of common stock for lease, shares					7,500
Issuance of common stock for lease, amount	13,950	0	0	0	$ 1	13,949	0	0
Issuance of common stock for cash, shares					10,000
Issuance of common stock for cash, amount	15,000	0	0	0	$ 1	14,999	0	0
Issuance of common stock for note inducement, shares					1,000,000
Issuance of common stock for note inducement, amount	305,152	0	0	0	$ 100	305,052	0	0
Issuance of common stock for note conversion, amount	20,000	0	0	0	$ 13	19,987	0	0
Issuance of common stock for note conversion, shares					133,333
Forgiveness of related party loan	145,737	$ 0	$ 0	$ 0	$ 0	145,737	0	$ 0
Balance, shares at Oct. 31, 2022		28,750	175,000	1,000,000	34,284,675			115,000
Balance, amount at Oct. 31, 2022	$ (2,645,151)	$ 224,905	$ 1,750,000	$ 100	$ 3,429	$ 29,601,016	$ (32,249,708)	$ 12

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,783,108)	$ (22,217,962)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	663,010	6,122,463
Stock based compensation - related parties	557,963	9,824,482
Lease expense settled by common stock	18,950	30,000
Depreciation of furniture and equipment	572	572
Amortization of intangible assets	9,005	0
Amortization of promissory note discount	48,367	0
Amortization of convertible note discount	15,480	136,971
Changes in operating assets and liabilities:
Accounts receivable	(13,146)	(42,095)
Prepaid expenses	0	(5,408)
Inventory	(32,822)	0
Accounts payable and accrued liabilities	53,019	(9,593)
Accrued interest	28,172	11,654
Accrued liabilities - related parties	1,012	60,000
Stock payable for stock-based compensation - related parties	0	5,695,830
Stock payable for lease	0	12,000
Net cash used in Operating Activities	(433,526)	(381,086)
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	420
Proceeds from issuance of common stock	24,750	0
Proceeds from exercise of warrants	42,000	0
Proceeds from issuance of promissory notes	575,000	0
Proceeds from issuance of convertible notes	0	397,000
Net cash provided by Financing Activities	641,750	397,438
Net change in cash for period	181,671	3,852
Cash at beginning of period	2,877	12,407
Cash at end of period	184,548	16,259
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	74	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Forgiveness of related party loan	145,737	0
Warrants issued in conjunction with the issuance of convertible note	0	263,060
Issuance of common stock for intangible assets	59,000	0
Issuance of common stock for note inducement	320,902	0
Issuance of common stock for salary payable - related party	35,200	0
Issuance of common stock for note conversion	$ 20,000	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Oct. 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. 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 22%, 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	6 Months Ended
	Oct. 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of October 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 $32,249,708. 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	6 Months Ended
	Oct. 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 six months ended October 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 October 31, 2022 and April 30, 2022, the Company had cash and cash equivalents of $184,548 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 October 31, 2022 and April 30, 2022, the Company had accounts receivable of $14,250 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 October 31, 2022 and April 30, 2022, prepaid expense was $363,633 and $445,633, respectively. As of October 31, 2022, $361,633 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. October 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 361,633 443,633 Total $ 363,633 $ 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 October 31, 2022 and April 30, 2022, the Company had inventory of $32,822 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 six months ended October 31, 2022 and 2021, no impairment losses have been identified. As of October 31, 2022 and April 30, 2022, Property, Plant and Equipment was $3,526 and $4,098, respectively. Depreciation expense of $572 and $572 was incurred during the six months ended October 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 six months ended October 31, 2022 and 2021, the Company recognized $82,069 and $594,889 of revenues related to merchandise and product sales, and $252 and $3,830 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $82,321 and $598,719, respectively. The Company incurred cost of revenue of $57,621 and $519,595 and generated gross profit of $24,700 and $79,124 during the six months ended October 31, 2022 and 2021, respectively. In regard to the sales that occurred during the six months ended October 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. 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 six months ended October 31, 2022 and 2021, the Company recorded $1,220,973 stock-based compensation expense and $21,642,775 stock-based compensation expense, which includes stock payable of $6,070,830, 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. Six months ended October 31, 2022 2021 Common stock award to consultants $ 663,010 $ 6,122,463 Common stock award to management and executives - related parties 557,963 15,520,312 $ 1,220,973 $ 21,642,775 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 six months ended October 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. October 31, October 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 413,000 448,000 Warrants 168,000 448,000 Common Stock Payable - 3,817,500 1,581,000 5,713,500 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at October 31, 2022 and October 31, 2021, that are convertible into shares of common stock at a one-for-one rate. (Note 5) 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 six months ended October 31, 2022, the Company issued 133,333 shares of common stock for the conversion of convertible note principal of $20,000. 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 October 31, 2022 and October 31 2021, the convertible note was $413,000 and $270,911 net of note discount of $177,089, respectively. As of October 31, 2022 and October 31, 2021, the convertible shares from the convertible notes were 413,000 shares and 448,000 shares, respectively. (Note 7) During the year ended April 30, 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 six months ended October 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 October 31, 2022, and October 31, 2021, the outstanding warrants were 168,000 and 448,000, respectively. (Note 5) As of October 31, 2022 and October 31, 2021, the Company had stock payable of $0 and $5,726,250 for outstanding 0 shares and 3,817,500 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended Six Months Ended October 31, October 31, 2022 2021 2022 2021 Net loss per share, basic diluted $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.23 ) Net loss per common shares outstanding: Founders Class A Common stock $ (12.23 ) $ (27.03 ) $ (15.51 ) $ (193.20 ) Ordinary Common stock $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.24 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 32,636,927 18,924,685 32,173,897 17,879,887 Total weighted average shares outstanding 32,751,927 19,039,685 32,288,897 17,994,887 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. 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	6 Months Ended
	Oct. 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 October 31, 2022 and April 30, 2022, the Company had inventory of $32,822 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 $9,005 for the six months ended October 31, 2022, recorded as general and administrative expense. As of October 31, 2022, the intangible asset was $76,548, net of accumulated amortization of $9,005. Based on the carrying value of definite-lived intangible assets as of October 31, 2022, the amortization expense for the next three years will be as follows: Amortization Year Ended April 30, Expense 2023 $ 14,259 2024 28,518 2025 28,518 Thereafter 5,253 $ 76,548

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Oct. 31, 2022
CAPITAL STOCK
CAPITAL STOCK	NOTE 5 - CAPITAL STOCK Share Capital 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 Six months ended October 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 accrued salary. 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 at $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. On September 28, 2022, the Company issued 300,000 shares of common stock to a consulting firm at $0.53 per share for prepaid expense of $159,000 for services with a six month term. On October 17, 2022, the Company issued 247,500 shares of common stock to employees and executives at $1.86 per share totaling $460,350 for services. On October 17, 2022, the Company issued 215,000 shares of common stock to consultants at $1.86 per share totaling $399,900 for services. On October 17, 2022, the Company issued 5,000 shares of common stock to a consultant at $1.86 per share for prepaid expenses of $9,300 for services. On October 17, 2022, the Company issued 7,500 shares of common stock at $1.86 per share of $13,950 to the Company’s landlord for partial payment of rent. On October 17, 2022, the Company issued 10,000 shares of common stock to a consultant $1.50 per share for cash proceeds of $15,000. On October 17, 2022 and October 28, 2022, the Company issued 750,000 shares and 250,000 shares of common stock respectively at total value of $305,152 to noteholders as inducement for promissory notes of $550,000 issued during the six months ended October 31, 2022. On October 28, 2022, the Company issued 60,960 shares of common stock to the CFO at $0.852 per share of $51,938 for services. On October 28, 2022, the Company issued 133,333 shares of common stock for the conversion of convertible note principal of $20,000 at a fixed conversion rate of $0.15 per share. (Note 7) Six months ended October 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. On September 28, 2021, the Company issued 75,000 shares of common stock to consultants at $112,500 for services. On October 6, 2021, the Company issued 125,000 shares of common stock to a consultant at $187,500 for services. On October 6, 2021, the Company issued 125,000 shares of common stock to the President valued at $187,500. As of October 31, 2022 and April 30, 2022, the issued and outstanding ordinary common stock was 34,284,675 and 31,361,572, 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. The excess of the cash consideration of $287,500 over the fair value of the founder’s series A non-voting redeemable preferred stock of $224,905 was allocated to the common stock at $62,595. As of October 31, 2022 and April 30, 2022, the Company had 115,000 shares of founders’ class A common stock and 115,000 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 October 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 $18. (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 October 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 exercised 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 six months ended October 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 October 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 October 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 1.86 $ 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 October 31, 2022, for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of October 31, 2022, the aggregate intrinsic value of warrants outstanding was approximately $0 based on the closing market price of $0.5699 on October 31, 2022.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS Related party compensation for the six months ended October 31, 2022 and October 31, 2021, and shareholding and salary payable as of October 31, 2022, and April 30, 2022, are summarized as below: Six months ended October 31, 2022 Title Wages Expense (Recovery) Management/ Consulting Fees Stock Compensation CEO - GPO $ 31,951 $ - $ 129,375 Advisor - Affiliate - 30,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 23,762 51,938 402,338 VP Sales 31,951 - - President - Distro Plus 22,570 10,000 - $ 140,234 $ 91,938 $ 557,963 Six months ended October 31, 2021 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ - $ 36,130 $ - Advisor - Affiliate - 60,000 11,429,272 President - - 270,000 COO - - 3,326,040 CFO - - - VP Sales - - 495,000 $ - $ 96,130 $ 15,520,312 As of October 31, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable CEO 7,287,500 500,000 - $ 5,897 Advisor - Affiliate 6,453,000 500,000 175,000 120,000 President 2,574,167 - - - COO 2,425,833 - - - CFO 650,960 - - - VP Sales 1,168,836 - - 15,078 President - Distro Plus - - - 2,769 20,560,296 1,000,000 175,000 $ 143,744 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) 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 - - 40,701 20,154,336 1,000,000 175,000 $ 177,932 CEO During the six months ended October 31, 2022, the Company issued 125,000 shares of common stock to the CEO valued at $129,375. During the six months ended October 31, 2022 and 2021, the Company incurred management fees of $0 and $36,130 to the CEO, respectively. During the six months ended October 31, 2022 and 2021, the Company incurred management salary expense of $31,951 and $0 to the CEO, respectively. As of October 31, 2022 and April 30, 2022, salary payable was $5,897 and $8,077, respectively. Advisor - Affiliate During the six months ended October 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 six months ended October 31, 2021, the Company issued 4,818,000 shares of common stock to the affiliated advisor valued at $7,227,000. During the six months ended October 31, 2021, the Company has received $210 cash consideration for the issuance of 1,635,000 shares of ordinary common stock to the executive in pursuant to an agreement signed on August 27, 2021. The Company recorded stock payable for services valued at $2,452,500. During the six months ended October 31, 2022 and 2021, the Company incurred consulting fees of $30,000 and $60,000 which includes sign on bonus if $50,000 to the affiliated advisor, respectively. As of October 31, 2022 and April 30, 2022, the total amount due to the affiliated advisor was $120,000 and $90,000, respectively. President On October 18, 2022, the Company accepted the voluntary resignation of the President of the Company who will remain an independent member of the Board. On October 21, 2022, the Company has entered into a share recapture agreement for the future recapture of 750,000 shares of common stock out of 2,574,167 common shares that he currently holds as of October 31, 2022. During the six months ended October 31, 2022, the Company recorded forgiveness of debt from Pure Nutrition, which is owned by the President at $84,660, to additional paid in capital. During the six months ended October 31, 2022, the Company issued 62,500 shares of common stock to the President valued at $13,125. During the six months ended October 31, 2021, the Company issued 180,000 shares of common stock to the President valued at $270,000. During the six months ended October 31, 2022 and 2021, the Company incurred management salary of $15,000 and $0 to the President, respectively. During the six months ended October 31, 2022, the Company forgave management salary payable of $35,000 and recorded it to additional paid in capital. As of October 31, 2022 and April 30, 2022, salary payable was $0 and $20,000, respectively. COO On October 18, 2022, the Company accepted the voluntary resignation of the COO of the Company, a member of the Board, and all other positions with the Company. On October 18, 2022, the Company has entered into a share recapture agreement for the future recapture 1,369,333 shares of common stock out of 2,456,000 common shares that he currently holds as of October 31, 2022. (Note 11) During the six months ended October 31, 2022, the Company issued 62,500 shares of common stock to the COO valued at $13,125. During the six months ended October 31, 2021, the Company issued 55,000 shares of common stock to the COO valued at $82,500. During the six months ended October 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 October 31, 2021. During the six months ended October 31, 2021, the Company recorded stock payable for quarterly vested 62,500 common shares at $93,750. During the six months ended October 31, 2022 and 2021, the Company incurred management salary of $15,000 and $0 to the COO, respectively. During the six months ended October 31, 2022, the Company forgave management salary payable of $26,077 and recorded it to additional paid in capital. As of October 31, 2022 and April 30, 2022, salary payable was $0 and $11,077, respectively. CFO On August 22, 2022, the Company’s CFO resigned and entered into month-to-month Independent Contractor Agreement as Interim CFO. During the six months ended October 31, 2022, the Company issued 275,960 shares of common stock to the CFO valued at $402,338. During the six months ended October 31, 2022 and October 31, 2021, the Company incurred management salary of $23,762 and $0 to the CFO, respectively. As of October 31, 2022 and April 30, 2022, salary payable was $0 and $8,077, respectively. During the six months ended October 31, 2022 and 2021, the Company incurred consulting fees of $51,938 and $0 to the CFO, respectively. VP Sales and Marketing During the six months ended October 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 six months ended October 31, 2021, the Company issued 330,000 shares of common stock to the VP Sales and Marketing valued at $495,000. During the six months ended October 31, 2022 and 2021, the Company incurred management salary of $31,951 and $0 to the VP Sales and Marketing, respectively. As of October 31, 2022 and April 30, 2022, salary payable was $15,078 and $40,701, respectively. President – Distro Plus On August 29, 2022, the Company entered into an employment agreement for the hiring of President of DISTRO Plus, a division of the Company. During the six months ended October 31, 2022 and 2021, the Company incurred management salary of $22,570 and $0 to the President, respectively. As of October 31, 2022 and April 30, 2022, salary payable was $2,769 and $0, respectively. During the six months ended October 31, 2022 and 2021, the Company incurred consulting fees of $10,000 and $0 to the President, respectively. As of October 31, 2022 and April 30, 2022, the amount due to the related parties was $143,744 and $177,932.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	6 Months Ended
	Oct. 31, 2022
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 7 - COVERTIBLE NOTE PAYABLE Convertible note payable at October 31, 2022 and April 30, 2022, consists of the following: October 31, 2022 April 30, 2022 Dated June 16, 2021 $ 245,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 413,000 433,000 Less: Unamortized debt discount - (15,480 ) Total convertible notes $ 413,000 $ 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 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 and reduction of the note conversion rate from $1 per share to $0.15 per share. 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 proceeds of $42,000. On October 28, 2022, the Company issued 133,333 shares of common stock for the conversion of convertible note principal of $20,000 at a fixed conversion rate of $0.15 per share. As of October 31, 2022 and April 30, 2022, the convertible note was $245,000 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 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 and reduced the note conversion rate from $1 per share to $0.15 per share. 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 six months ended October 31, 2022 and 2021, the Company recorded amortization of debt discount of $15,480 and $0 reporting under interest expense in the statements of operations, respectively. As of October 31, 2022, the debt discount was fully amortized. As of October 31, 2022 and April 30, 2022, the convertible note was $168,000 and $152,519, net of note discount of $0 and $15,480 respectively. During the six months ended October 31, 2022 and 2021, the Company recorded interest expense of $19,631 and $11,654, respectively. As of October 31, 2022 and April 30, 2022, the accrued interest payable was $50,935 and 31,304, respectively. As of October 31, 2022 and April 30, 2022, the convertible note payable was $413,000 and $417,520, net of debt discount of $0 and $15,480, respectively.

PROMISSORY NOTE PAYABLE

PROMISSORY NOTE PAYABLE	6 Months Ended
	Oct. 31, 2022
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 8 - PROMISSORY NOTE PAYABLE Promissory note payable at October 31, 2022 and April 30, 2022, consists of the following: October 31, 2022 April 30, 2022 June 2022 $ 75,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - Total promissory notes payable, gross 625,000 - Less: Unamortized debt discount (323,535 ) - Total promissory notes $ 301,465 $ - 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 six months ended October 31, 2022, the Company recorded amortization of debt discount of $8,044 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $8,706. As of October 31, 2022, the promissory note was $66,294. 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%. The Company has also issued 100,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $38,589 comprising original issue discount of $5,000 and discount from note inducement of $33,589. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $8,512 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $30,077. As of October 31, 2022, the promissory note was $24,923. 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%. The Company has also issued 150,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $57,884 comprising original issue discount of $7,500 and discount from note inducement of $50,384. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $12,768 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $45,115. As of October 31, 2022, the promissory note was $37,385. 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%. The Company has also issued 100,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $38,589 comprising original issue discount of $5,000 and discount from note inducement of $33,589. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $6,008 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $32,581. As of October 31, 2022, the promissory note was $22,419. 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%. The Company has also issued 100,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $38,589 comprising original issue discount of $5,000 and discount from note inducement of $33,589. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $3,928 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $34,661. As of October 31, 2022, the promissory note was $20,339. On October 10, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $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 September 10, 2023, and accrues interest at 10%. The Company has also issued 150,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $57,884 comprising original issue discount of $7,500 and discount from note inducement of $50,384. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $3,618 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $54,266. As of October 31, 2022, the promissory note was $28,234. On October 14, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $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 September 14, 2023, and accrues interest at 10%. The Company has also issued 150,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $57,884 comprising original issue discount of $7,500 and discount from note inducement of $50,384. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $2,939 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $45,115. As of October 31, 2022, the promissory note was $37,385. On October 18, 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 September 18, 2023, and accrues interest at 10%. The Company has also issued 100,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $26,293 comprising original issue discount of $5,000 and discount from note inducement of $21,293. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $1,020 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $25,273. As of October 31, 2022, the promissory note was $29,727. On October 18, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $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 September 18, 2023, and accrues interest at 10%. The Company has also issued 150,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $39,440 comprising original issue discount of $7,500 and discount from note inducement of $31,940. During the six months ended October 31, 2022, the Company recorded amortization of debt discount of $1,530 reporting under interest expense in the statements of operations. As of October 31, 2022, the debt discount was $37,909. As of October 31, 2022, the promissory note was $44,591. During the six months ended October 31, 2022 and 2021, the Company recorded interest expense of $8,542 and $0, respectively. As of October 31, 2022 and April 30, 2022, the accrued interest payable was $8,542 and 0, respectively. As of October 31, 2022 and April 30, 2022, the promissory note payable was $301,465 and $0, net of debt discount of $323,535 and $0, respectively.

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	6 Months Ended
	Oct. 31, 2022
COMMITTMENTS AND CONTINGENCIES
COMMITTMENTS AND CONTINGENCIES	NOTE 9 - 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	6 Months Ended
	Oct. 31, 2022
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	NOTE 10 - 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 October 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	6 Months Ended
	Oct. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Subsequent to October 31, 2022, and through the date that these financials were issued, the Company had the following subsequent events: In November 2022, the Company issued 666,666 shares of common stock for the conversion of convertible note principal of $100,000 at a fixed conversion rate of $0.15 per share. On November 3, 2022, the COO of the Company returned 1,369,333 shares of common stock to the Company in pursuant to share recapture agreement entered on October 18, 2022. The treasury stock was valued based on cost method at $1.50 per share and recorded under additional paid in capital. On November 4, 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 October 04, 2023, and accrues interest at 10% On November 08, 2022, the Company entered into a Settlement Agreement regarding the MNP litigation in which the parties have agreed to resolve their differences and terminate the Litigation. There is no monetary impact or settlement amounts.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Oct. 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 six months ended October 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 October 31, 2022 and April 30, 2022, the Company had cash and cash equivalents of $184,548 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 October 31, 2022 and April 30, 2022, the Company had accounts receivable of $14,250 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 October 31, 2022 and April 30, 2022, prepaid expense was $363,633 and $445,633, respectively. As of October 31, 2022, $361,633 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. October 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 361,633 443,633 Total $ 363,633 $ 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 October 31, 2022 and April 30, 2022, the Company had inventory of $32,822 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 six months ended October 31, 2022 and 2021, no impairment losses have been identified. As of October 31, 2022 and April 30, 2022, Property, Plant and Equipment was $3,526 and $4,098, respectively. Depreciation expense of $572 and $572 was incurred during the six months ended October 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 six months ended October 31, 2022 and 2021, the Company recognized $82,069 and $594,889 of revenues related to merchandise and product sales, and $252 and $3,830 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $82,321 and $598,719, respectively. The Company incurred cost of revenue of $57,621 and $519,595 and generated gross profit of $24,700 and $79,124 during the six months ended October 31, 2022 and 2021, respectively. In regard to the sales that occurred during the six months ended October 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.
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 six months ended October 31, 2022 and 2021, the Company recorded $1,220,973 stock-based compensation expense and $21,642,775 stock-based compensation expense, which includes stock payable of $6,070,830, 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. Six months ended October 31, 2022 2021 Common stock award to consultants $ 663,010 $ 6,122,463 Common stock award to management and executives - related parties 557,963 15,520,312 $ 1,220,973 $ 21,642,775
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 six months ended October 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. October 31, October 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 413,000 448,000 Warrants 168,000 448,000 Common Stock Payable - 3,817,500 1,581,000 5,713,500 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at October 31, 2022 and October 31, 2021, that are convertible into shares of common stock at a one-for-one rate. (Note 5) 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 six months ended October 31, 2022, the Company issued 133,333 shares of common stock for the conversion of convertible note principal of $20,000. 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 October 31, 2022 and October 31 2021, the convertible note was $413,000 and $270,911 net of note discount of $177,089, respectively. As of October 31, 2022 and October 31, 2021, the convertible shares from the convertible notes were 413,000 shares and 448,000 shares, respectively. (Note 7) During the year ended April 30, 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 six months ended October 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 October 31, 2022, and October 31, 2021, the outstanding warrants were 168,000 and 448,000, respectively. (Note 5) As of October 31, 2022 and October 31, 2021, the Company had stock payable of $0 and $5,726,250 for outstanding 0 shares and 3,817,500 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended Six Months Ended October 31, October 31, 2022 2021 2022 2021 Net loss per share, basic diluted $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.23 ) Net loss per common shares outstanding: Founders Class A Common stock $ (12.23 ) $ (27.03 ) $ (15.51 ) $ (193.20 ) Ordinary Common stock $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.24 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 32,636,927 18,924,685 32,173,897 17,879,887 Total weighted average shares outstanding 32,751,927 19,039,685 32,288,897 17,994,887
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. 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)	6 Months Ended
	Oct. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	October 31, April 30, 2022 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 361,633 443,633 Total $ 363,633 $ 445,633
Schedule of property, plant and equipment	Furniture and Equipment 5 years
Schedule of Basic and Diluted Loss per Share	October 31, October 31, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 413,000 448,000 Warrants 168,000 448,000 Common Stock Payable - 3,817,500 1,581,000 5,713,500
Schedule of net loss per share for each of class	Three Months Ended Six Months Ended October 31, October 31, 2022 2021 2022 2021 Net loss per share, basic diluted $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.23 ) Net loss per common shares outstanding: Founders Class A Common stock $ (12.23 ) $ (27.03 ) $ (15.51 ) $ (193.20 ) Ordinary Common stock $ (0.04 ) $ (0.16 ) $ (0.06 ) $ (1.24 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 32,636,927 18,924,685 32,173,897 17,879,887 Total weighted average shares outstanding 32,751,927 19,039,685 32,288,897 17,994,887
Schedule of share-based compensation	Six months ended October 31, 2022 2021 Common stock award to consultants $ 663,010 $ 6,122,463 Common stock award to management and executives - related parties 557,963 15,520,312 $ 1,220,973 $ 21,642,775

ASSETS PURCHASE (Tables)

ASSETS PURCHASE (Tables)	6 Months Ended
	Oct. 31, 2022
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2023 $ 14,259 2024 28,518 2025 28,518 Thereafter 5,253 $ 76,548

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	6 Months Ended
	Oct. 31, 2022
CAPITAL STOCK (Table)
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 1.86 $ 1.25 168,000 $ 1.25
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 October 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%

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	6 Months Ended
	Oct. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Six months ended October 31, 2022 Title Wages Expense (Recovery) Management/ Consulting Fees Stock Compensation CEO - GPO $ 31,951 $ - $ 129,375 Advisor - Affiliate - 30,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 23,762 51,938 402,338 VP Sales 31,951 - - President - Distro Plus 22,570 10,000 - $ 140,234 $ 91,938 $ 557,963 Six months ended October 31, 2021 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ - $ 36,130 $ - Advisor - Affiliate - 60,000 11,429,272 President - - 270,000 COO - - 3,326,040 CFO - - - VP Sales - - 495,000 $ - $ 96,130 $ 15,520,312 As of October 31, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable CEO 7,287,500 500,000 - $ 5,897 Advisor - Affiliate 6,453,000 500,000 175,000 120,000 President 2,574,167 - - - COO 2,425,833 - - - CFO 650,960 - - - VP Sales 1,168,836 - - 15,078 President - Distro Plus - - - 2,769 20,560,296 1,000,000 175,000 $ 143,744 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) 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 - - 40,701 20,154,336 1,000,000 175,000 $ 177,932

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	6 Months Ended
	Oct. 31, 2022
COVERTIBLE NOTE PAYABLE (Table)
Schedule of Convertible note payable	October 31, 2022 April 30, 2022 Dated June 16, 2021 $ 245,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 413,000 433,000 Less: Unamortized debt discount - (15,480 ) Total convertible notes $ 413,000 $ 417,520

PROMISSORY NOTE PAYABLE (Table)

PROMISSORY NOTE PAYABLE (Table)	6 Months Ended
	Oct. 31, 2022
PROMISSORY NOTE PAYABLE (Table)
Schedule of promissory note payable	October 31, 2022 April 30, 2022 June 2022 $ 75,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - Total promissory notes payable, gross 625,000 - Less: Unamortized debt discount (323,535 ) - Total promissory notes $ 301,465 $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	1 Months Ended
	Aug. 20, 2020	Apr. 02, 2018	Oct. 31, 2022	Apr. 30, 2022	May 05, 2020
Common stock, shares issued			34,284,675	31,361,572
Common stock, shares outstanding			34,284,675	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
Brett H. Pojunis [Member] | Acquistion Member
Business acquisition percentage of voting interests acquired					53.67%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	6 Months Ended
	Oct. 31, 2022 USD ($)
GOING CONCERN
Net loss	$ 32,249,708

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Oct. 31, 2022	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment for shares issued to consultants	361,633	443,633
Prepaid expenses	$ 363,633	$ 445,633

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	6 Months Ended
	Oct. 31, 2022
Furniture and Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	663,010	6,122,463
Common stock award to management and executives - related parties	557,963	15,520,312
Total	$ 1,220,973	$ 21,642,775

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
Antidilutive securities excluded from the computation of EPS	1,581,000	5,713,500
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	413,000	448,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS		3,817,500
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	448,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	3 Months Ended		6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Oct. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Share: Basic and Diluted	$ (0.04)	$ (0.16)	$ (0.06)	$ (1.23)
Net loss per common shares outstanding Founders Class A Common stock	(12.23)	(27.03)	(15.51)	(193.20)
Net loss per common shares outstanding Ordinary Common stock	$ (0.04)	$ (0.16)	$ (0.06)	$ (1.24)
Weighted average shares outstanding Founders Class A Common stock	115,000	115,000	115,000	115,000
Weighted average shares outstanding Ordinary Common stock	32,636,927	18,924,685	32,173,897	17,879,887
Total weighted average shares outstanding	32,751,927	19,039,685	32,288,897	17,994,887

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	May 25, 2022	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Jun. 07, 2022	Apr. 30, 2022	Sep. 08, 2021	Jul. 31, 2021
Accounts Receivable		$ 14,250		$ 14,250		$ 14,250		$ 1,104
Issued warrants								448,000
Issued warrant value		280,000		280,000		280,000
Cash and cash equivalents		184,548		184,548		184,548		$ 2,877
Prepaid expense		363,633		363,633		363,633		445,633
Property, Plant and Equipment		3,526		3,526		$ 3,526		4,098
Depreciation				572	$ 572
Cost of revenue		44,528	$ 237,489	57,621	519,595
Gross profit		20,130	(8,328)	24,700	79,124
Revenue Recognition during period		64,658	229,161	$ 82,321	598,719
Common stock issued for repuchase note				133,333		15,000
Security deposit		2,000		$ 2,000		$ 2,000		2,000
Inventory		32,822		32,822		32,822		0
Prepayment for common shares issued to consultants		361,633		361,633		361,633		$ 443,633
Note principal amount				20,000
Stock-based compensation expense				1,220,973	21,642,775
Stock payable		0		0		0				$ 5,726,250
Common stock		$ 0		$ 0		$ 0				$ 3,817,500
Class of warrants or rights, exercise price		$ 1.25		$ 1.25		$ 1.25
Proceed from Warrants				$ 42,000	0
Convertible Notes [Member]
Class of warrants or rights, exercise price									$ 1.25
Convertible note issued	$ 42,000					$ 448,000
Convertible note		$ 413,000	270,911	$ 413,000	$ 270,911	$ 413,000	$ 75,000
Convertible shares				413,000	448,000
Proceeds from convertible debt				$ 1
Merchandise And Product Sales [Member]
Revenue Recognition during period				82,069	$ 594,889
Shipping Recovered Merchandise Sales [Member]
Revenue Recognition during period				$ 252	3,830
Series A Preferred Stock [Member]
Preferred Stock, Shares Issued		1,000,000		1,000,000		1,000,000
Warrants [Member]
Issued warrants								448,000
Class of warrants or rights, exercise price		$ 0.15		$ 0.15		$ 0.15		$ 1.25
Class of warrants or rights issued				280,000
Outstanding warrants		$ 168,000	$ 448,000	$ 168,000	$ 448,000	$ 168,000

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Oct. 31, 2022 USD ($)
ASSETS PURCHASE (Details)
Amortization expenses Year 2023	$ 14,259
Amortization expenses 2024	28,518
Amortization expenses Year 2025	28,518
Thereafter	5,253
Intangible assets net	$ 76,548

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		6 Months Ended
	Jul. 07, 2022	Oct. 31, 2022	Oct. 31, 2021	Apr. 30, 2022
Inventory		$ 32,822		$ 0
Intangible Assets, net		85,553
Deemed value		0
Intangible Assets, net		76,548		$ 0
Amortization expense recorded as general and administrative expense		9,005	$ 0
Herberall Trademarks [Member]
Intangible Assets, net		76,548
Amortization expense recorded as general and administrative expense		9,005
Accumulated amortization		$ 9,005
Aseets Purchase Agreement [Member]
Share issued fo acquisition	200,000
Business acquisition share price	$ 0.30
Cash purchase price	$ 50,000
Common stock for total consideration	109,000
Acquired inventory	23,447
Acquired intangible assets	$ 85,553

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - $ / shares	6 Months Ended	12 Months Ended
	Oct. 31, 2022	Apr. 30, 2022
CAPITAL STOCK
Number of shares, Beginning	448,000
Number of shares, Exercised	(280,000)
Number of shares, Granted		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	0
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)	6 Months Ended
	Oct. 31, 2022 $ / shares
Exercise price	$ 1.25
Expected term	5 years
Maximum [Member]
Expected average volatility	591%
Risk-free interest rate	0.43%
Founders Series A Non - Voting Redeemable Preferred Stock
Expected average volatility	555%
Risk-free interest rate	0.41%

CAPITAL STOCK (Details 2)

CAPITAL STOCK (Details 2)	6 Months Ended
	Oct. 31, 2022 $ / shares shares
CAPITAL STOCK
Warrants Outstanding, Number of shares | shares	168,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	1 year 10 months 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										6 Months Ended	12 Months Ended
	Jun. 07, 2022	Oct. 06, 2021	Oct. 28, 2022	Oct. 17, 2022	Sep. 28, 2022	Jul. 28, 2022	May 25, 2022	May 21, 2022	Sep. 28, 2021	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Oct. 31, 2022	Apr. 30, 2021	Jul. 07, 2022	Jun. 30, 2022	May 05, 2022	Apr. 30, 2022	Sep. 08, 2021	Jul. 31, 2021
Series A preferred stock													1,000,000					1,000,000
Series A preferred stock, share outstanding														$ 1,000,000
Total consideration														$ 287,500
Common stock, shares authorized													90,000,000					90,000,000
Common stock, shares issued													34,284,675					31,361,572
Common stock, value													$ 3,429					$ 3,136
Warrants [Member]
Exercised price													$ 1.25				$ 0.15
Common stock purchase warrants exercise								$ 42,000
Common stock purchase warrant shares								280,000											168,000
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
Employees and executive [Member]
Common stock, shares issued				247,500		217,500
Common stock, shares issued, Total				$ 460,350		$ 45,675														$ 7,887,000
Common stock per share				$ 1.86		$ 0.21														$ 1.50
Consultant [Member]
Common stock, shares issued		125,000		215,000	300,000	61,000			75,000
Per shares				$ 1.86	$ 0.53	$ 0.21
Common stock, shares issued for services, value		$ 187,500		$ 399,900	$ 159,000	$ 12,810			$ 112,500
Consultant one [Member]
Common stock, shares issued				10,000		6,500
Per shares				$ 1.50		$ 1.50
Cash proceeds				$ 15,000		$ 9,750
Chief Executive Officer [Member]
Per shares											$ 0.0001
Preferred Stock shares											500,000
Consideration											$ 50
Consultant Two [Member]
Common stock, shares issued				5,000
Per shares				$ 1.86
Common stock, shares issued for services, value				$ 9,300
Promissory Note [Member]
Common stock, shares issued			250,000	750,000
Warrant shares from the promissory note													$ 550,000
Common stock, value				$ 305,152
CFO [Member]
Common stock, shares issued			60,960
Per shares			$ 0.852
Common stock, shares issued for services, value			$ 51,938
President [Member]
Common stock, shares issued		125,000
Common stock, shares issued for services, value		$ 187,500
Convertible Notes [Member]
Common stock, shares issued			133,333				280,000												280,000
Per shares							$ 0.15
Convertble note principal			$ 20,000
Fixed conversion rate			$ 0.15
Cash proceeds							$ 42,000
Warrant shares from the convertible note							$ 280,000
Redeemable Preferred Stocks Series A Non Voting [Member]
Series A preferred stock												500,000
Common stock, shares issued													175,000
Preferred stock value													$ 1,750,000
Per shares										$ 10
Class A Common Stock
Common stock, shares authorized												10,000,000
Allocation made to common stock													$ 62,595
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
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				7,500		23,810				3,881,642
Per shares				$ 1.86		$ 0.21				$ 1.50
Common stock, shares issued, Total				$ 13,950		$ 5,000
Common stock, shares issued for services, value										$ 5,822,463
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 ($)	6 Months Ended
	Oct. 31, 2022	Oct. 31, 2021	Apr. 30, 2022
Wages	$ 140,234	$ 0
Management/Consulting Fees	91,938	96,130
Stock Compensation	$ 557,963	15,520,312
Common stock shares	20,560,296		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	$ 143,744		$ 177,932
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	30,000	60,000
Stock Compensation	$ 0	$ 11,429,272
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	$ 120,000		$ 90,000
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
Salary/Consulting Fees Payable	$ 0		$ 20,000
VP Sales [Member]
Wages	31,951	0
Management/Consulting Fees	0	0
Stock Compensation	$ 0	495,000
Common stock shares	1,168,836		1,288,836
Convertible Series A Preferred Shares	0
Salary/Consulting Fees Payable	$ 15,078		$ 40,701
CEO [Member]
Wages	22,570	0
Management/Consulting Fees	10,000	36,130
Stock Compensation	$ 0	0
Common stock shares	7,287,500		7,162,500
Convertible Series A Preferred Shares	500,000		500,000
Salary/Consulting Fees Payable	$ 5,897		$ 8,077
CFO [Member]
Wages	23,762	0
Management/Consulting Fees	51,938	0
Stock Compensation	$ 402,338	0
Common stock shares	650,960		375,000
Convertible Series A Preferred Shares	0
Salary/Consulting Fees Payable	$ 0		$ 8,077
COO [Member]
Wages	15,000	0
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	$ 3,326,040
Common stock shares	2,425,833		2,363,333
Salary/Consulting Fees Payable	$ 0		$ 11,077
CEO-GPO [Member]
Wages	31,951
Management/Consulting Fees	0
Stock Compensation	129,375
President - Distro Plus Member
Wages	22,570
Management/Consulting Fees	10,000
Stock Compensation	0
Salary/Consulting Fees Payable	$ 2,769		$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
	Oct. 06, 2021	Oct. 18, 2022	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Oct. 31, 2021	Apr. 30, 2022
Share Based Compensation Expenses					$ 663,010	$ 6,122,463
Common Stock Shares			20,560,296		20,560,296		20,154,336
Common stock value			$ 3,429		$ 3,429		$ 3,136
Series A Non Voting Redeemable Preferred Shares			175,000		175,000		175,000
Consulting fee			$ (62,651)	$ (108,593)	$ (92,093)	(148,625)
Common stock, shares issued			34,284,675		34,284,675		31,361,572
Salary payable			$ 143,744		$ 143,744		$ 177,932
Cash proceeds					0	420
Management fee			$ 143,465	87,410	$ 232,172	96,130
27 Aug 2021 [Member]
cash consideration				$ 210		$ 210
Common Stock Shares				1,635,000		1,635,000
Stock payable for services						$ 2,452,500
CFO [Member]
Common Stock Shares			650,960		650,960		375,000
Common stock value			$ 402,338		$ 402,338
Consulting fee					$ 51,938	0
Common stock, shares issued			275,960		275,960
Management Salary Expense					$ 23,762	0
Salary payable			$ 0		0		$ 8,077
President - Distro Plus Member
Consulting fee					10,000	0
Salary payable			2,769		2,769		0
Marketing for salary payable			22,570	$ 0	22,570	0
Due to the related parties			$ 143,744		$ 143,744		$ 177,932
CEO [Member]
Common Stock Shares			7,287,500		7,287,500		7,162,500
Salary payable			$ 5,897		$ 5,897		$ 8,077
CEO [Member] | Series A Preferred Stock [Member]
Common stock value			$ 129,375		$ 129,375
Common stock, shares issued			125,000		125,000
Salary payable			$ 5,897		$ 5,897		$ 8,077
Management fee					$ 0	36,130
Salary expenses			$ 31,951
President [Member]
Common Stock Shares			2,574,167		2,574,167		2,511,667
Stock payable for services	$ 187,500
Common stock, shares issued	125,000
Salary payable			$ 0		$ 0		$ 20,000
President [Member] | Cash/Stock Compensation
Common stock value			$ 13,125	$ 270,000	$ 13,125	$ 270,000
Common stock, shares issued			62,500	180,000	62,500	180,000
Management Salary Expense					$ 15,000
Salary payable				$ 20,000		$ 20,000
Common stock shares recapture		750,000
Common stock shares holding		2,574,167
Additional paid in capital		$ 84,660
Forgave management salary payable					$ 35,000
COO [Member]
Common Stock Shares			2,425,833		2,425,833		2,363,333
Salary payable			$ 0		$ 0		$ 11,077
COO [Member] | Cash/Stock Compensation
Common stock value			$ 13,125	$ 82,500	$ 13,125	$ 82,500
Common stock, shares issued			62,500	55,000	62,500	55,000
Management Salary Expense					$ 15,000	$ 0
Salary payable			$ 0		0		$ 11,077
Common stock shares recapture		1,369,333
Common stock shares holding		2,456,000
Forgave management salary payable					$ 26,077
Shares Awarded						2,100,000
Shares Awarded Value						$ 3,149,790
Cash proceeds						$ 210
Stock payable		62,500
Stock payable Value		$ 93,750
VP Sales [Member]
Common Stock Shares			1,168,836		1,168,836		1,288,836
Salary payable			$ 15,078		$ 15,078		$ 40,701
VP Sales [Member] | Cash/Stock Compensation
Common stock, shares issued			80,000	330,000	80,000	330,000
Management Salary Expense					$ 31,951	$ 0
Salary payable			$ 15,078		15,078		$ 40,701
Marketing for salary payable			$ 35,200		$ 35,200
Marketing valued				$ 495,000		$ 495,000
Advisor - Affiliate [Member]
Common stock ,Par value				$ 10		$ 10
Series A Non Voting Redeemable Preferred Value				$ 1,750,000		$ 1,750,000
cash consideration				$ 18		18
Share Based Compensation Expenses						$ 1,749,982
Common Stock Shares			6,453,000	4,818,000	6,453,000	4,818,000	6,453,000
Common stock value				$ 7,227,000		$ 7,227,000
Series A Non Voting Redeemable Preferred Shares			175,000	175,000	175,000	175,000	175,000
Consulting fee					$ 30,000	$ 60,000
Bonus						50,000
Total amount due to the affiliated advisor					120,000	$ 90,000
Salary payable			$ 120,000		$ 120,000		$ 90,000

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Oct. 31, 2022	Apr. 30, 2022
Total convertible note payable, gross	$ 413,000	$ 433,000
Less: Unamortized debt discount	0	(15,480)
Total convertible notes	413,000	417,520
June 16 2021
Total convertible notes	245,000	265,000
September 8 2021
Total convertible notes	$ 168,000	$ 168,000

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)				1 Months Ended			3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 07, 2022	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 28, 2022	Jun. 16, 2021	Apr. 30, 2022	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2022	Jan. 31, 2022
Total debt discount			$ 117,393					$ 8,044	$ 15,480
Convertible note							$ 152,519	168,000		$ 168,000
Interest expenses							31,304	19,631	11,654
Accrued interest payable								$ 50,935		$ 50,935
Warrants to purchase common stock shares exercise price								$ 1.25		$ 1.25
Amortization of debt discount								$ 48,367	$ 0
Convertible Notes [Member]
Total debt discount							15,480
Warrants to purchase common stock shares exercise price			$ 1.25
Convertible promissory note			$ 168,000	$ 280,000		$ 280,000					$ 15,000
Convertible note							265,000	245,000		$ 245,000
Convertible Note Payable							$ 417,520	$ 413,000		413,000
Common stock issued for conversion share				280,000					15,000
Common stock issued for conversion amount				$ 42,000						$ 448,000
Description of warrant		the Company reduced the warrants exercise price of the attached warrants from $1.25 per share to $0.15 per share
Original issue discount			21,000
Convertible note purchase price	$ 74,000		$ 147,000			$ 250,000
Warrants to purchase common stock shares			168,000
Conversion price											$ 1
Amortization of debt discount									$ 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							$ 1.25	$ 0.15		$ 0.15

PROMISSORY NOTE PAYABLE (Detail

PROMISSORY NOTE PAYABLE (Details) - USD ($)	Oct. 31, 2022	Apr. 30, 2022
Total promissory notes payable, gross	$ 625,000	$ 0
Less: Unamortized debt discount	(323,535)	0
Total promissory notes	301,465	0
June, 2022
Total promissory notes payable, gross	75,000	0
August, 2022
Total promissory notes payable, gross	137,500	0
October, 2022
Total promissory notes payable, gross	302,500	0
September, 2022
Total promissory notes payable, gross	$ 110,000	$ 0

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)						1 Months Ended				3 Months Ended	6 Months Ended
	Oct. 14, 2022	Oct. 10, 2022	Sep. 09, 2022	Jun. 07, 2022	Sep. 08, 2021	Oct. 18, 2022	Sep. 27, 2022	Aug. 17, 2022	Jun. 16, 2021	Apr. 30, 2022	Oct. 31, 2022	Oct. 31, 2021	Nov. 04, 2022
Note inducement											$ 15,750
Total debt discount					$ 117,393						8,044	$ 15,480
Interest expenses											8,542	0
Accrued interest payable										$ 0	8,542
Promissory Note										0	301,465
Discount on debt discount										0	323,535
Debt discount										0	323,535
Amortization debt discount											48,367	0
Proceeds from convertible debt											0	397,000
Convertible Notes [Member]
Total debt discount										$ 15,480
Promissory Note											66,294
Amortization debt discount												0
Total debt discount											8,706
Convertible note purchase price				$ 74,000	$ 147,000				$ 250,000
Proceeds from convertible debt				75,000
Overpayment received on issue of notes				$ 1,000
Restricted Common share issued as an inducement				75,000
Convertible promissory note				$ 75,000							413,000	$ 270,911
Restricted Stock [Member]
Note inducement								$ 33,589
Promissory Note											24,923
Descriiption of trading days								convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Amortization debt discount											8,512
Issue of restricted common share								100,000
Total debt discount								$ 38,589			30,077
Interest rate													10%
Promissory note issued								55,000					$ 55,000
Purchase price								50,000					$ 50,000
Security Purchase Agreemnet August 17,2022
Note inducement								50,384
Promissory Note											37,385
Discount on debt discount								7,500
Purchase price of promissory note								75,000
Issue of promissory notes								$ 82,500
Descriiption of trading days								convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date								July 17, 2023
Debt discount											45,115
Amortization debt discount											12,768
Issue of restricted common share								150,000
Total debt discount								$ 57,884
Interest rate								10%
Security Purchase Agreement September 09,2022
Note inducement			$ 33,589
Promissory Note											22,419
Discount on debt discount			5,000
Purchase price of promissory note			50,000
Issue of promissory notes			$ 55,000
Descriiption of trading days			convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date			August 09, 2023
Debt discount											32,581
Amortization debt discount			$ 6,008
Issue of restricted common share			100,000
Total debt discount			$ 38,589
Interest rate			10%
Security Purchase Agreement September 09,2022 | September 27,2022
Note inducement							$ 33,589
Promissory Note											20,339
Discount on debt discount							5,000
Purchase price of promissory note							50,000
Issue of promissory notes							$ 55,000
Descriiption of trading days							convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date							August 27, 2023
Debt discount											34,661
Amortization debt discount											3,928
Issue of restricted common share							100,000
Total debt discount							$ 38,589
Interest rate							10%
Security Purchase Agreement September 09,2022 | October 10,2022
Note inducement		$ 50,384
Promissory Note											28,234
Discount on debt discount		7,500
Purchase price of promissory note		75,000
Issue of promissory notes		$ 82,500
Descriiption of trading days		convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date		September 10, 2023
Debt discount											54,266
Amortization debt discount											3,618
Issue of restricted common share		150,000
Total debt discount		$ 57,884
Interest rate		10%
Security Purchase Agreement September 09,2022 | October 14,2022
Note inducement	$ 50,384
Promissory Note											37,385
Discount on debt discount	7,500
Purchase price of promissory note	75,000
Issue of promissory notes	$ 82,500
Descriiption of trading days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date	September 14, 2023
Debt discount											45,115
Amortization debt discount											2,939
Issue of restricted common share	150,000
Total debt discount	$ 57,884
Interest rate	10%
Security Purchase Agreement September 09,2022 | October 18, 2022
Note inducement						$ 21,293
Promissory Note											29,727
Discount on debt discount						5,000
Purchase price of promissory note						50,000
Issue of promissory notes						$ 55,000
Descriiption of trading days						convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date						September 18, 2023
Debt discount											25,273
Amortization debt discount											1,020
Issue of restricted common share						100,000
Total debt discount						$ 26,293
Interest rate						10%
Security Purchase Agreement One | October 18 ,2022 One
Note inducement						$ 31,940
Promissory Note											44,591
Discount on debt discount						7,500
Purchase price of promissory note						75,000
Issue of promissory notes						$ 82,500
Descriiption of trading days						convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date						September 18, 2023
Debt discount											37,909
Amortization debt discount											$ 1,530
Issue of restricted common share						150,000
Total debt discount						$ 39,440
Interest rate						10%

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	6 Months Ended
	Oct. 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 ($)	Nov. 04, 2022	Nov. 03, 2022	Nov. 01, 2022	Oct. 31, 2022	Aug. 17, 2022	Apr. 30, 2022
Common stock, shares issued				34,284,675		31,361,572
Convertible note principal				$ 413,000		$ 417,520
Subsequent Event
Common stock, shares issued			666,666
Convertible note principal			$ 100,000
Conversion rate			$ 0.15
Shares returned to company by COO		1,369,333
Restricted Stock [Member]
Purchase price	$ 50,000				$ 50,000
Debt, maturity date	October 04, 2023
Promissory note issued	$ 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
Debt instrument, interest rate	10%