GPO Plus (GPOX) 10-Q 8 Mar 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2023	Mar. 06, 2023
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	Jan. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		35,948,790
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 Address Line 3	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935-9111
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Current Assets:
Cash	$ 224,224	$ 2,877
Accounts receivable	7,995	1,104
Prepaid expenses	146,296	445,633
Inventory	23,071	0
Total Current Assets	401,586	449,614
Property and equipment, net	79,240	4,098
Intangible assets, net	69,419	0
TOTAL ASSETS	550,245	453,712
Current Liabilities:
Accounts payable and accrued liabilities	435,059	519,606
Accrued interest	85,967	31,304
Accrued liabilities - related parties	150,632	177,932
Convertible note payable, net of debt discount of $0 and $15,480, respectively	263,000	417,520
Promissory note payable, net of debt discount of $311,611 and $0, respectively	703,839	0
Total Current Liabilities	1,638,497	1,146,362
Total Liabilities	1,638,497	1,146,362
Commitments and Contingencies (Note 10)	0	0
Stockholders' Deficit:
Common stock	3,584	3,136
Additional paid in capital	30,054,014	27,795,797
Accumulated deficit	(33,120,867)	(30,466,600)
Total Stockholders' Deficit	(3,063,157)	(2,667,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	550,245	453,712
Series A Non-Voting Redeemable Preferred stock [Member]
Current Liabilities:
Preferred Stock	1,750,000	1,750,000
Founders Series A Non-Voting Redeemable Preferrd stock [Member]
Current Liabilities:
Preferred Stock	224,905	224,905
Founders Class A Common stock [Member]
Stockholders' Deficit:
Common stock	12	12
Series A Preferred Stock [Member]
Current Liabilities:
Preferred Stock	$ 100	$ 100

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Convertible note payable, debt discount	$ 0	$ 15,480
Promissory note payable, debt discount	$ 311,611	$ 0
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	35,833,790	31,361,572
Common stock, shares outstanding	35,833,790	31,361,572
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		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 104,620	$ 397,094	$ 186,941	$ 995,813
Cost of revenue	64,852	233,217	122,473	752,812
Gross Profit	39,768	163,877	64,468	243,001
Operating Expenses
General and administrative	178,628	81,839	294,247	382,491
Professional fees	317,361	1,121,133	1,127,322	7,412,500
Professional fees - related parties	128,234	5,540,276	686,197	21,000,588
Management fees and salaries - related parties	152,560	86,400	384,732	182,530
Total Operating Expenses	776,783	6,829,648	2,492,498	28,978,109
Loss from operations	(737,015)	(6,665,771)	(2,428,030)	(28,735,108)
Other Expense
Interest expense	(134,144)	(102,969)	(226,237)	(251,594)
Total Other Expense	(134,144)	(102,969)	(226,237)	(251,594)
Net Loss	$ (871,159)	$ (6,768,740)	$ (2,654,267)	$ (28,986,702)
Net Loss Per Common Share: Basic and Diluted	$ (0.03)	$ (0.30)	$ (0.08)	$ (1.48)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	33,807,556	22,763,198	32,795,117	19,584,324

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Founders Class A Common Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Apr. 30, 2021		28,750	115,000		1,000,000	9,666,674
Balance, amount at Apr. 30, 2021	$ (424,147)	$ 224,905	$ 12	$ 0	$ 100	$ 967	$ 450,918	$ (876,144)
Issuance of preferred stock for cash - related party, shares				175,000
Issuance of preferred stock for cash - related party, amount	0	0	0	$ 1,750,000	0	$ 0	0	0
Stock based compensation, shares						3,881,642
Stock based compensation, amount	5,822,463	0	0	0	0	$ 388	5,822,075	0
Stock based compensation - related party, shares						5,258,000
Stock based compensation - related party, amount	7,887,000	0	0	0	0	$ 526	7,886,474	0
Issuance of common stock for lease, shares						20,000
Issuance of common stock for lease, amount	30,000	0	0	0	0	$ 2	29,998	0
Warrants issued in conjunction with convertible note	166,667	0	0	0	0	0	166,667	0
Net loss	(19,109,657)	$ 0	$ 0	$ 0	$ 0	$ 0	0	(19,109,657)
Balance, shares at Jul. 31, 2021		28,750	115,000	175,000	1,000,000	18,826,316
Balance, amount at Jul. 31, 2021	(5,627,674)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 1,883	14,356,132	(19,985,801)
Balance, shares at Apr. 30, 2021		28,750	115,000		1,000,000	9,666,674
Balance, amount at Apr. 30, 2021	(424,147)	$ 224,905	$ 12	$ 0	$ 100	$ 967	450,918	(876,144)
Net loss	(28,986,702)
Forgiveness of related party loan	0
Balance, shares at Jan. 31, 2022		28,750	115,000	175,000	1,000,000	29,217,509
Balance, amount at Jan. 31, 2022	(2,965,133)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 2,922	26,894,679	(29,862,846)
Balance, shares at Jul. 31, 2021		28,750	115,000	175,000	1,000,000	18,826,316
Balance, amount at Jul. 31, 2021	(5,627,674)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 1,883	14,356,132	(19,985,801)
Stock based compensation, shares						200,000
Stock based compensation, amount	300,000	0	0	0	0	$ 20	299,980	0
Stock based compensation - related party, shares						125,000
Stock based compensation - related party, amount	187,500	0	0	0	0	$ 12	187,488	0
Warrants issued in conjunction with convertible note	96,393	0	0	0	0	0	96,393	0
Net loss	(3,108,305)	$ 0	$ 0	$ 0	$ 0	$ 0	0	(3,108,305)
Balance, shares at Oct. 31, 2021		28,750	115,000	175,000	1,000,000	19,151,316
Balance, amount at Oct. 31, 2021	(8,152,086)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 1,915	14,939,993	(23,094,106)
Stock based compensation, shares						1,069,190
Stock based compensation, amount	1,085,857	0	0	0	0	$ 107	1,085,750	0
Stock based compensation - related party, shares						8,971,336
Stock based compensation - related party, amount	10,838,836	0	0	0	0	$ 897	10,837,939	0
Issuance of common stock for lease, shares						10,667
Issuance of common stock for lease, amount	16,000	0	0	0	0	$ 1	15,999	0
Net loss	(6,768,740)	0	0	0	0	$ 0	0	(6,768,740)
Issuance of common stock for conversion of debts, shares						15,000
Issuance of common stock for conversion of debts, amount	15,000	$ 0	$ 0	$ 0	$ 0	$ 2	14,998	0
Balance, shares at Jan. 31, 2022		28,750	115,000	175,000	1,000,000	29,217,509
Balance, amount at Jan. 31, 2022	(2,965,133)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 2,922	26,894,679	(29,862,846)
Balance, shares at Apr. 30, 2022		28,750	115,000	175,000	1,000,000	31,361,572
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,136	27,795,797	(30,466,600)
Stock based compensation, shares						61,000
Stock based compensation, amount	12,810	0	0	0	0	$ 6	12,804	0
Stock based compensation - related party, shares						217,500
Stock based compensation - related party, amount	45,675	0	0	0	0	$ 22	45,653	0
Issuance of common stock for lease, shares						23,810
Issuance of common stock for lease, amount	5,000	0	0	0	0	$ 2	4,998	0
Net loss	(376,846)	0	0	0	0	$ 0	0	(376,846)
Issuance of common stock for cash, shares						6,500
Issuance of common stock for cash, amount	9,750	0	0	0	0	$ 1	9,749	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	0	$ 28	41,972	0
Issuance of common stock for intangible assets, shares						200,000
Issuance of common stock for intangible assets, amount	59,000	0	0	0	0	$ 20	58,980	0
Issuance of common stock for note inducement, shares						75,000
Issuance of common stock for note inducement, amount	15,750	0	0	0	0	$ 8	15,742	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	$ 0	$ 8	35,192	0
Balance, shares at Jul. 31, 2022		28,750	115,000	175,000	1,000,000	32,305,382
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,231	28,020,887	(30,843,446)
Balance, shares at Apr. 30, 2022		28,750	115,000	175,000	1,000,000	31,361,572
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,136	27,795,797	(30,466,600)
Net loss	(2,654,267)
Forgiveness of related party loan	145,737
Balance, shares at Jan. 31, 2023		28,750	115,000	175,000	1,000,000	35,833,790
Balance, amount at Jan. 31, 2023	(3,063,157)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,584	30,054,014	(33,120,867)
Balance, shares at Jul. 31, 2022		28,750	115,000	175,000	1,000,000	32,305,382
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,231	28,020,887	(30,843,446)
Stock based compensation, shares						520,000
Stock based compensation, amount	568,200	0	0	0	0	$ 52	568,148	0
Stock based compensation - related party, shares						308,460
Stock based compensation - related party, amount	512,288	0	0	0	0	$ 31	512,257	0
Issuance of common stock for lease, shares						7,500
Issuance of common stock for lease, amount	13,950	0	0	0	0	$ 1	13,949	0
Net loss	(1,406,262)	0	0	0	0	$ 0	0	(1,406,262)
Issuance of common stock for cash, shares						10,000
Issuance of common stock for cash, amount	15,000	0	0	0	0	$ 1	14,999	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	0	$ 100	305,052	0
Issuance of common stock for note conversion, shares						133,333
Issuance of common stock for note conversion, amount	20,000	0	0	0	0	$ 13	19,987	0
Forgiveness of related party loan	145,737	$ 0	$ 0	$ 0	$ 0	$ 0	145,737	0
Balance, shares at Oct. 31, 2022		28,750	115,000	175,000	1,000,000	34,284,675
Balance, amount at Oct. 31, 2022	(2,645,151)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,429	29,601,016	(32,249,708)
Stock based compensation, shares						175,000
Stock based compensation, amount	36,750	0	0	0	0	$ 18	36,732	0
Stock based compensation - related party, shares						610,641
Stock based compensation - related party, amount	128,235	0	0	0	0	$ 61	128,174	0
Issuance of common stock for lease, shares						32,808
Issuance of common stock for lease, amount	6,890	0	0	0	0	$ 3	6,887	0
Net loss	(871,159)	0	0	0	0	$ 0	0	(871,159)
Issuance of common stock for note inducement, shares						700,000
Issuance of common stock for note inducement, amount	55,278	0	0	0	0	$ 70	55,208	0
Issuance of common stock for note conversion, shares						999,999
Issuance of common stock for note conversion, amount	150,000	0	0	0	0	$ 100	149,900	0
Issuance of common stock for furniture and equipment, shares						400,000
Issuance of common stock for furniture and equipment, amount	76,000	0	0	0	0	$ 40	75,960	0
Cancellation of common stock - related party, shares						(1,369,333)
Cancellation of common stock - related party, amount	0	$ 0	$ 0	$ 0	$ 0	$ (137)	137	0
Balance, shares at Jan. 31, 2023		28,750	115,000	175,000	1,000,000	35,833,790
Balance, amount at Jan. 31, 2023	$ (3,063,157)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,584	$ 30,054,014	$ (33,120,867)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,654,267)	$ (28,986,702)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	917,089	7,020,820
Stock based compensation - related parties	686,198	14,873,318
Lease expense settled by common stock	25,840	2,500
Depreciation of furniture and equipment	858	858
Amortization of intangible assets	16,134	0
Amortization of promissory note discount	156,019	0
Amortization of convertible note discount	15,480	229,792
Changes in operating assets and liabilities:
Accounts receivable	(6,891)	(70,010)
Prepaid expenses	0	(306,240)
Inventory	(23,071)	0
Accounts payable and accrued liabilities	60,190	42,150
Accrued interest	54,663	21,802
Accrued liabilities - related parties	7,900	116,625
Deposit	0	338,809
Stock payable for stock-based compensation - related parties	0	6,127,270
Stock payable for stock based compensation	0	209,235
Stock payable for lease	0	28,000
Net cash used in Operating Activities	(743,857)	(351,773)
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	15,420
Proceeds from issuance of common stock	24,750	0
Proceeds from exercise of warrants	42,000	0
Proceeds from issuance of promissory notes	925,000	0
Proceeds from issuance of convertible notes	0	397,000
Net cash provided by Financing Activities	991,757	412,438
Net change in cash for period	221,347	48,165
Cash at beginning of period	2,877	12,407
Cash at end of period	224,224	60,572
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0	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	376,180	0
Issuance of common stock for salary payable - related party	35,200	0
Issuance of common stock for note conversion	170,000	15,000
Issuance of common stock for furniture and equipment	76,000	0
Cancellation of common stock by related party	$ 137	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jan. 31, 2023
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 changed our corporate name from Koldeck Inc. to Global House Holdings Ltd. and merged with our wholly owned subsidiary Global House Holdings Ltd. Koldeck Inc. remained the surviving company of the merger, continuing under the name Global House Holdings Ltd. On June 19, 2020, the Company changed our corporate name from Global House Holdings Ltd. to GPO Plus, Inc. and merged with our wholly owned subsidiary GPO Plus, Inc. Global House Holdings Ltd. remained the surviving company of the merger, continuing under the name GPO Plus, Inc 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. Mr. Pojunis’s ownership has since been diluted to 21%, 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	9 Months Ended
	Jan. 31, 2023
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of January 31, 2023, 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 $33,120,867. 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	9 Months Ended
	Jan. 31, 2023
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 nine months ended January 31, 2023, 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. The reclassification had no impact on net loss and financial position. 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 January 31, 2023 and April 30, 2022, the Company had cash of $224,224 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 January 31, 2023 and April 30, 2022, the Company had accounts receivable of $7,995 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 January 31, 2023 and April 30, 2022, prepaid expense was $146,296 and $445,633, respectively. As of January 31, 2023 and April 30, 2022, $144,296 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. January 31, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 144,296 443,633 Total $ 146,296 $ 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 January 31, 2023 and April 30, 2022, the Company had inventory of $23,071 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 3-5 years Computer Equipment 2 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 nine months ended January 31, 2023, and 2022, no impairment losses have been identified. 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 GPOs 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 nine months ended January 31, 2023, and 2022, the Company recognized $186,425 and $990,753 of revenues related to merchandise and product sales, and $516 and $5,060 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $186,941 and $995,813, respectively. The Company incurred cost of revenue of $122,473 and $752,812 and generated gross profit of $64,468 and $243,001 during the nine months ended January 31, 2023, and 2022, respectively. In regard to the sales that occurred during the nine months ended January 31, 2023, and 2022, there are no unfulfilled obligations related to the merchandise and product sales. Segments Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States. Financial Instruments The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. On May 1, 2021, the Company chose to early adopt 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 nine months ended January 31, 2023 and 2022, the Company recorded $1,603,287 stock-based compensation expense and $28,230,643 stock-based compensation expense, which includes stock payable of $0 and $6,336,505, respectively, and amortization of stock issued for prepaid services of $299,337 and $0 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. Nine months ended January 31, 2022 2022 Common stock award to consultants $ 917,089 $ 7,230,055 Common stock award to management and executives - related parties 686,198 21,000,588 $ 1,603,287 $ 28,230,643 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 nine months ended January 31, 2023 and 2022, 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. January 31, January 31, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 348,731 Warrants 168,000 448,000 Common Stock Payable - 381,500 1,431,000 2,178,231 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at January 31, 2023 and January 31, 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 6) 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 nine months ended January 31, 2023, the Company issued 1,133,332 shares of common stock for the conversion of convertible note principal of $170,000. 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 January 31, 2023, and January 31, 2022, the convertible notes were $263,000 and $348,731 net of note discount of $0 and $84,269, respectively. As of January 31, 2023, and January 31, 2022, the convertible shares from the convertible notes were 263,000 shares and 348,731 shares, respectively. (Note 8) 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 nine months ended January 31, 2023, 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 January 31, 2023, and January 31, 2022, the outstanding warrants were 168,000 and 448,000, respectively. (Note 6) As of January 31, 2023, and January 31, 2022, the Company had stock payable of $0 and $376,925 for outstanding 0 shares and 381,500 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended Nine Months Ended January 31, January 31, 2023 2022 2022 2021 Net loss per share, basic diluted $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.48 ) Net loss per common shares outstanding: Founders Class A Common stock $ (7.58 ) $ (58.86 ) $ (23.08 ) $ (252.06 ) Ordinary Common stock $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.49 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 33,692,556 22,648,198 32,680,117 19,469,324 Total weighted average shares outstanding 33,807,556 22,763,198 32,795,117 19,584,324 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 chose 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	9 Months Ended
	Jan. 31, 2023
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 January 31, 2023, and April 30, 2022, the Company had inventory of $23,071 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 $16,134 for the nine months ended January 31, 2023, recorded as general and administrative expense. As of January 31, 2023, the intangible asset was $69,419, net of accumulated amortization of $16,134. Based on the carrying value of definite-lived intangible assets as of January 31, 2023, the amortization expense for the next three years will be as follows: Amortization Year Ended April 30, Expense 2023 $ 7,130 2024 28,518 2025 28,518 Thereafter 5,253 $ 69,419

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jan. 31, 2023
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of January 31, 2023, and April 30, 2022 are summarized as follows: Cost Furniture and Equipment Computer Equipment Total April 30, 2022 $ 5,719 $ - $ 5,719 Additions 66,785 9,215 76,000 January 31, 2023 $ 72,504 $ 9,215 $ 81,719 Accumulated Depreciation Furniture and Equipment Computer Equipment Total April 30, 2022 $ 1,621 $ - $ 1,621 Additions 858 - 858 January 31, 2023 $ 2,479 $ - $ 2,479 Net book value Furniture and Equipment Computer Equipment Total April 30, 2022 $ 4,098 $ - $ 4,098 January 31, 2023 $ 70,025 $ 9,215 $ 79,240 On December 14, 2022, the Company entered into an Assets Purchase Agreement to acquire furniture and equipment from Betterment Retail Solutions, Inc. The purchase price was 400,000 shares at $0.19 per share of the Company’s common stock for consideration of $76,000. On January 31, 2023, the Company issued 400,000 shares of common stock to acquire furniture and warehouse equipment of $66,785 and computer equipment of $9,215. As of January 31, 2023, and April 30, 2022, Property and Equipment was $79,240 and $4,098, respectively. Depreciation expense of $858 and $858 was incurred during the nine months ended January 31, 2023 and 2022, respectively.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Jan. 31, 2023
CAPITAL STOCK
CAPITAL STOCK	NOTE 6 - 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 Nine months ended January 31, 2023 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, pursuant to an asset purchase agreement to acquire assets from Nutriumph, the Company made a $50,000 cash payment and issued 200,000 shares of common stock at $0.30 per share totaling $59,000. On July 28, 2022, the Company issued 217,500 shares of common stock to employees and executives at $0.21 per share totaling $45,675 for services. On July 28, 2022, the Company issued 61,000 shares of common stock to consultants at $0.21 per share totaling $12,810 for services. On July 28, 2022, the Company issued 6,500 shares of common stock to a consultant $1.50 per share for cash proceeds of $9,750. On July 28, 2022, the Company issued 23,810 shares of common stock at $0.21 per share totaling $5,000 to the Company’s landlord for partial payment of rent. 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 which includes $8 cash proceed. 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 8) On November 2, 2022, the Company issued 333,333 shares of common stock for the conversion of convertible note principal of $50,000 at a fixed conversion rate of $0.15 per share. (Note 8) On November 8, 2022, pursuant to an agreement entered with the COO of the Company for his resignation on October 18, 2022, the COO returned 1,369,333 shares of common stock to the Company. The returned shares were immediately cancelled. On November 16, 2022, the Company issued 333,333 shares of common stock for the conversion of convertible note principal of $50,000 at a fixed conversion rate of $0.15 per share. (Note 8) On January 20, 2023, the Company issued 333,333 shares of common stock for the conversion of convertible note principal of $50,000 at a fixed conversion rate of $0.15 per share. (Note 8) On January 31, 2023, the Company issued 400,000 shares of common stock for the acquisition of property and equipment from an unaffiliated firm at $0.19 per share in pursuant to asset purchase agreement entered on December 14, 2022. On January 31, 2023, the Company issued 175,000 shares of common stock to consultants at $0.21 per share totaling $36,750 for services. On January 31, 2023, the Company issued 62,500 shares of common stock to the CEO at $0.21 per share of $13,125. On January 31, 2023, the Company issued 339,808 shares of common stock to CFO at $0.21 per share of $71,360 for services. On January 31, 2023, the Company issued 208,333 shares of common stock to VP Sales at $0.21 per share of $43,750 for services. On January 31, 2023, the Company issued 32,808 shares of common stock at $0.21 per share of $6,890 to the Company’s landlord for partial payment of rent. On January 31, 2023, the Company issued 100,000 shares of common stock valued at $2,383 to a noteholder as an inducement for a convertible note of $60,500 issued on November 3, 2022. On January 31, 2023, the Company issued 100,000 shares of common stock valued at $8,816 to a noteholder as an inducement for a convertible note of $55000 issued on January 11, 2023 On January 31, 2023, the Company issued 100,000 shares of common stock valued at $8,816 to a noteholder as an inducement for a convertible note of $55,000 issued on January 12, 2023 On January 31, 2023, the Company issued 400,000 shares of common stock valued at $35,263 to a noteholder as an inducement for a convertible note of $220,000 issued on January 27, 2023. Nine months ended January 31, 2022 On May 21, 2021, the Company issued restricted stock units for 1,959,642 shares of ordinary common stock to consultants and executives for services and landlord for lease under the 2020 Incentive Plan valued at $2,939,463, of which 418,000 shares were issued to an executive of the Company. Restricted stock awards were issued to certain consultants and executives as consideration for services rendered. The restricted stock units were vested immediately on the date of grant. (Note 5) On May 21, 2021, the Company issued 7,200,000 shares of common stock to consultants and executives for services valued at $10,800,000, of which 1,400,000 shares were issued to an executive of the Company. (Note 5) 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 of the Company at $187,500 for services. On December 31, 2021, the Company issued 9,995,336 shares of common stock to consultants, employees and executives at $11,862,837, of which 3,735,000 shares were related to stock payable of $5,602,500 as of January 31, 2022. On December 31, 2021, the Company issued 55,857 shares of the Company’s S-8 stock at $77,857 pursuant to the Company’s 2020 incentive plan dated May 21, 2021. On January 31, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000. (Note 8) As of January 31, 2023 and April 30, 2022, the issued and outstanding ordinary common stock was 35,883,790 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 January 31, 2023 and April 30, 2022, the Company had 115,000 shares of founders’ class A common stock and 28,750 shares of founders’ series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. 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. As of January 31, 2023 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 7) 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 January 31, 2023 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 8) 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 8) The below table summarizes the activity of warrants exercisable for shares of common stock during the nine months ended January 31, 2023, 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 January 31, 2023 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 January 31, 2023: 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 1.61 $ 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 January 31, 2023, for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of January 31, 2023, the aggregate intrinsic value of warrants outstanding was approximately $0 based on the closing market price of $0.21 on January 31, 2023.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Related party compensation for the nine months ended January 31, 2023 and 2022, and shareholding and salary payable as of January 31, 2023 and April 30, 2022, are summarized as below: Nine months ended January 31, 2023 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ 49,335 $ - $ 142,500 Advisor - Affiliate - 45,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 23,762 118,188 473,698 VP Sales 56,816 - 43,750 President - Distro Plus 51,631 10,000 - $ 211,544 $ 173,188 $ 686,198 Nine months ended January 31, 2022 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ - $ 47,530 $ 2,100,000 Advisor - Affiliate - 75,000 11,429,272 President 10,000 - 2,534,500 COO 5,000 - 3,377,040 CFO 5,000 - 28,440 VP Sales 40,000 - 1,531,336 $ 60,000 $ 122,530 $ 21,000,588 As of January 31, 2023 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/ Consulting Title (Shares) (Shares) (Shares) Fees Payable CEO 7,350,000 500,000 - $ 462 Advisor - Affiliate 6,453,000 500,000 175,000 135,000 President 2,574,167 - - - COO 1,056,000 - - - CFO 990,768 - - - VP Sales 1,377,169 - - 14,432 President - Distro Plus - - - 738 19,801,104 1,000,000 175,000 $ 150,632 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/ Consulting Title (Shares) (Shares) (Shares) Fees Payable CEO 7,162,500 500,000 - $ 8,077 Advisor - Affiliate 6,453,000 500,000 175,000 90,000 President 2,511,667 - - 20,000 COO 2,363,333 - - 11,077 CFO 375,000 - - 8,077 VP Sales 1,288,836 - - 40,701 20,154,336 1,000,000 175,000 $ 177,932 CEO During the nine months ended January 31, 2022, the Company issued 2,100,000 shares of common stock to the CEO valued at $2,100,000. During the nine months ended January 31, 2023, the Company issued 187,500 shares of common stock to the CEO valued at $142,500. During the nine months ended January 31, 2023, and 2022, the Company incurred management fees of $0 and $47,530 to the CEO, respectively. During the nine months ended January 31, 2023 and 2022, the Company incurred management salary expense of $49,335 and $0 to the CEO, respectively. As of January 31, 2023 and April 30, 2022, salary payable was $462 and $8,077, respectively. Advisor - Affiliate During the nine months ended January 31, 2022, 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 nine months ended January 31, 2022, the Company issued 4,818,000 shares of common stock to the affiliated advisor valued at $7,227,000 for services rendered. During the nine months ended January 31, 2022, the Company 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, with $2,452,290 recorded as stock-based compensation expense in Professional fees – related party. During the nine months ended January 31, 2023 and January 31, 2022, the Company incurred consulting fees of $45,000 and $75,000 which includes sign on bonus if $50,000 to the affiliated advisor, respectively. As of January 31, 2023 and April 30, 2022, the total amount due to the affiliated advisor was $135,000 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 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 January 31, 2023. During the nine months ended January 31, 2023, 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 nine months ended January 31, 2022, the Company issued 2,280,000 shares of common stock to the President valued at $2,370,000. During the nine months ended January 31, 2022, the Company accrued stock payable of $164,500 for stock awarded to the President for outstanding shares of 166,667 common stock. During the nine months ended January 31, 2023, the Company issued 62,500 shares of common stock to the President valued at $13,125 for services rendered. During the nine months ended January 31, 2023 and 2022, the Company incurred management salary of $15,000 and $10,000 to the President, respectively. During the nine months ended January 31, 2023, the Company forgave management salary payable of $35,000 and recorded it to additional paid in capital. As of January 31, 2023 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 recapture 1,369,333 shares of common stock. On November 8, 2022, the COO returned 1,369,333 shares of common stock to the Company. During the nine months ended January 31, 2022, the Company issued 55,000 shares of common stock to the COO valued at $82,500. During the nine months ended January 31, 2022, 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 January 31, 2022. During the nine months ended January 31, 2022, the Company recorded stock payable to the COO for quarterly vested 145,833 common shares at $144,750. During the nine months ended January 31, 2023, the Company issued 62,500 shares of common stock to the COO valued at $13,125 for services rendered. During the nine months ended January 31, 2023 and 2022, the Company incurred management salary of $15,000 and $5,000 to the COO, respectively. During the nine months ended January 31, 2023, the Company forgave management salary payable of $26,077 and recorded it to additional paid in capital. As of January 31, 2023 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 nine months ended January 31, 2022, the Company accrued stock payable of $28,440 for stock awarded to the CFO for outstanding shares of 30,000 common stock. During the nine months ended January 31, 2023, the Company issued 615,768 shares of common stock to the CFO valued at $473,698. During the nine months ended January 31, 2023 and 2022, the Company incurred management salary of $23,762 and $5,000 and incurred consulting fees of $118,188 and $0 to the CFO, respectively. As of January 31, 2023 and April 30, 2022, salary payable was $0 and $8,077, respectively. VP Sales and Marketing During the nine months ended January 31, 2023, the Company issued 208,333 shares of common stock to the VP Sales and Marketing valued at $43,750 for services rendered. During the nine months ended January 31, 2022, the Company issued 1,366,336 shares of common stock to the VP Sales and Marketing valued at $1,531,336 for services rendered. During the nine months ended January 31, 2023 and 2022, the Company incurred management salary of $56,816 and $40,000 to the VP Sales and Marketing, respectively. As of January 31, 2023 and April 30, 2022, salary payable was $14,432 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 nine months ended January 31, 2023, and 2022, the Company incurred management salary of $51,631 and $0 to the President, respectively. As of January 31, 2023, and April 30, 2022, salary payable was $738 and $0, respectively. During the nine months ended January 31, 2023 and 2022, the Company incurred consulting fees of $10,000 and $0 to the President, respectively. As of January 31, 2023 and April 30, 2022, the amount due to the related parties was $150,632 and $177,932, respectively.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	9 Months Ended
	Jan. 31, 2023
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 8 - COVERTIBLE NOTE PAYABLE Convertible note payable at January 31, 2023 and April 30, 2022, consists of the following: January 31, 2023 April 30, 2022 Dated June 16, 2021 $ 95,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 263,000 433,000 Less: Unamortized debt discount - (15,480 ) Total convertible notes $ 263,000 $ 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 June 16, 2021, the Company recorded total debt discount of $196,667 comprising original issue discount of $30,000 and discount from warrants of $166,667. During the nine months ended January 31, 2022, the Company recorded amortization of debt discount of $166,580 reporting under interest expense in the statements of operations. 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 reduced 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 the warrant shares from this note for proceeds of $42,000. During the nine months ended January 31, 2023, the Company issued 1,133,332 shares of common stock for the conversion of convertible note principal of $170,000 at a fixed conversion rate of $0.15 per share. As of January 31, 2023 and April 30, 2022, the convertible note principal balance was $95,000 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 nine months ended January 31, 2023 and 2022, the Company recorded amortization of debt discount of $15,480 and $63,212 reporting under interest expense in the statements of operations, respectively. As of January 31, 2023, the debt discount was fully amortized. As of January 31, 2023 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 nine months ended January 31, 2023 and 2022, the Company recorded interest expense of $26,768 and $21,802, respectively. As of January 31, 2023 and April 30, 2022, the accrued interest payable was $58,072 and 31,304, respectively. As of January 31, 2023 and April 30, 2022, the convertible note payable was $263,000 and $417,520, net of debt discount of $0 and $15,480, respectively.

PROMISSORY NOTE PAYABLE

PROMISSORY NOTE PAYABLE	9 Months Ended
	Jan. 31, 2023
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 9 - PROMISSORY NOTE PAYABLE Promissory note payable at January 31, 2023, and April 30, 2022, consists of the following: January 31, 2023 April 30, 2022 June 2022 $ 75,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - November 2022 60,500 - January 2023 330,000 - Total promissory notes payable, gross 1,015,500 - Less: Unamortized debt discount (311,661 ) - Total promissory notes $ 703,839 $ - 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $13,113 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $3,637. As of January 31, 2023, the promissory note was $71,363. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $18,954 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $19,635. As of January 31, 2023, the promissory note was $35,365. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $28,431 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $29,453. As of January 31, 2023, the promissory note was $53,047. On September 9, 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $16,637 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $21,952. As of January 31, 2023, the promissory note was $33,048. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $14,558 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $24,032. As of January 31, 2023, the promissory note was $30,968. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $19,467 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $38,417. As of January 31, 2023, the promissory note was $44,083. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $18,834 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $39,050. As of January 31, 2023, the promissory note was $43,450. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $8,241 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $18,052. As of January 31, 2023, the promissory note was $36,948. 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 nine months ended January 31, 2023, the Company recorded amortization of debt discount of $12,362 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $27,078. As of January 31, 2023, the promissory note was $55,422. On November 3, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $60,500 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 3, 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 $12,883 comprising original issue discount of $10,500 and discount from note inducement of $2,383. During the nine months ended January 31, 2023, the Company recorded amortization of debt discount of $3,150 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $9,733. As of January 31, 2023, the promissory note was $50,767. On January 11, 2023, 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 December 11, 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 $13,816 comprising original issue discount of $5,000 and discount from note inducement of $8,816. During the nine months ended January 31, 2023, the Company recorded amortization of debt discount of $827 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $12,988. As of January 31, 2023, the promissory note was $42,012. On January 12, 2023, 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 December 12, 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 $13,816 comprising original issue discount of $5,000 and discount from note inducement of $8,816. During the nine months ended January 31, 2023, the Company recorded amortization of debt discount of $784 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $13,032. As of January 31, 2023, the promissory note was $41,968. On January 27, 2023, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $220,000 Promissory Note for a purchase price of $, 200,000 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 December 27, 2023, and accrues interest at 10%. The Company has also issued 400,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $55,263 comprising original issue discount of $20,000 and discount from note inducement of $35,263. During the nine months ended January 31, 2023, the Company recorded amortization of debt discount of $662 reporting under interest expense in the statements of operations. As of January 31, 2023, the debt discount was $54,601. As of January 31, 2023, the promissory note was $165,399. During the nine months ended January 31, 2023 and 2022, the Company recorded interest expense of $27,895 and $0, respectively. As of January 31, 2023 and April 30, 2022, the accrued interest payable was $27,895 and 0, respectively. As of January 31, 2023 and April 30, 2022, the promissory note payable was $703,839 and $0, net of debt discount of $311,661 and $0, respectively.

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2023
COMMITTMENTS AND CONTINGENCIES
COMMITTMENTS AND CONTINGENCIES	NOTE 10 - 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 leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	9 Months Ended
	Jan. 31, 2023
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	NOTE 11 - 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 January 31, 2023. 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	9 Months Ended
	Jan. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS Subsequent to January 31, 2023, and through the date that these financials were issued, the Company had the following subsequent events: On February 3, 2023, the Company entered in a Brand Ambassador Agreement with William Ray Norwood Jr. aka “Ray J” f/s/o 17, INC. and Byron Booker f/s/o LOOKHU, INC. The term of the Agreement is two years with automatic one year renewal periods unless terminated by either party. On February 10, 2023, 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 30, 2023, and accrues interest at 10% On February 22, 2023, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $165,000 Promissory Note for a purchase price of $150,000, 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 January 22, 2024, and accrues interest at 10%

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2023
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 nine months ended January 31, 2023, 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. The reclassification had no impact on net loss and financial position.
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 January 31, 2023 and April 30, 2022, the Company had cash of $224,224 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 January 31, 2023 and April 30, 2022, the Company had accounts receivable of $7,995 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 January 31, 2023 and April 30, 2022, prepaid expense was $146,296 and $445,633, respectively. As of January 31, 2023 and April 30, 2022, $144,296 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. January 31, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 144,296 443,633 Total $ 146,296 $ 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 January 31, 2023 and April 30, 2022, the Company had inventory of $23,071 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 3-5 years Computer Equipment 2 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 nine months ended January 31, 2023, and 2022, no impairment losses have been identified.
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 GPOs 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 nine months ended January 31, 2023, and 2022, the Company recognized $186,425 and $990,753 of revenues related to merchandise and product sales, and $516 and $5,060 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $186,941 and $995,813, respectively. The Company incurred cost of revenue of $122,473 and $752,812 and generated gross profit of $64,468 and $243,001 during the nine months ended January 31, 2023, and 2022, respectively. In regard to the sales that occurred during the nine months ended January 31, 2023, and 2022, there are no unfulfilled obligations related to the merchandise and product sales.
Segments	Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States.
Financial Instruments	The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Financial Instruments	The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. On May 1, 2021, the Company chose to early adopt 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 nine months ended January 31, 2023 and 2022, the Company recorded $1,603,287 stock-based compensation expense and $28,230,643 stock-based compensation expense, which includes stock payable of $0 and $6,336,505, respectively, and amortization of stock issued for prepaid services of $299,337 and $0 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. Nine months ended January 31, 2022 2022 Common stock award to consultants $ 917,089 $ 7,230,055 Common stock award to management and executives - related parties 686,198 21,000,588 $ 1,603,287 $ 28,230,643
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 nine months ended January 31, 2023 and 2022, 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. January 31, January 31, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 348,731 Warrants 168,000 448,000 Common Stock Payable - 381,500 1,431,000 2,178,231 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at January 31, 2023 and January 31, 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 6) 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 nine months ended January 31, 2023, the Company issued 1,133,332 shares of common stock for the conversion of convertible note principal of $170,000. 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 January 31, 2023, and January 31, 2022, the convertible notes were $263,000 and $348,731 net of note discount of $0 and $84,269, respectively. As of January 31, 2023, and January 31, 2022, the convertible shares from the convertible notes were 263,000 shares and 348,731 shares, respectively. (Note 8) 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 nine months ended January 31, 2023, 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 January 31, 2023, and January 31, 2022, the outstanding warrants were 168,000 and 448,000, respectively. (Note 6) As of January 31, 2023, and January 31, 2022, the Company had stock payable of $0 and $376,925 for outstanding 0 shares and 381,500 shares of common stock, respectively. Net loss per share for each class of common stock is as follows: Three Months Ended Nine Months Ended January 31, January 31, 2023 2022 2022 2021 Net loss per share, basic diluted $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.48 ) Net loss per common shares outstanding: Founders Class A Common stock $ (7.58 ) $ (58.86 ) $ (23.08 ) $ (252.06 ) Ordinary Common stock $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.49 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 33,692,556 22,648,198 32,680,117 19,469,324 Total weighted average shares outstanding 33,807,556 22,763,198 32,795,117 19,584,324
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 chose 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)	9 Months Ended
	Jan. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	January 31, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 144,296 443,633 Total $ 146,296 $ 445,633
Schedule of property, plant and equipment	Furniture and Equipment 3-5 years Computer Equipment 2 years
Schedule of share-based compensation	Nine months ended January 31, 2022 2022 Common stock award to consultants $ 917,089 $ 7,230,055 Common stock award to management and executives - related parties 686,198 21,000,588 $ 1,603,287 $ 28,230,643
Schedule of Basic and Diluted Loss per Share	January 31, January 31, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 348,731 Warrants 168,000 448,000 Common Stock Payable - 381,500 1,431,000 2,178,231
Schedule of net loss per share for each of class	Three Months Ended Nine Months Ended January 31, January 31, 2023 2022 2022 2021 Net loss per share, basic diluted $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.48 ) Net loss per common shares outstanding: Founders Class A Common stock $ (7.58 ) $ (58.86 ) $ (23.08 ) $ (252.06 ) Ordinary Common stock $ (0.03 ) $ (0.30 ) $ (0.08 ) $ (1.49 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 115,000 115,000 Ordinary Common stock 33,692,556 22,648,198 32,680,117 19,469,324 Total weighted average shares outstanding 33,807,556 22,763,198 32,795,117 19,584,324

ASSETS PURCHASE (Table)

ASSETS PURCHASE (Table)	9 Months Ended
	Jan. 31, 2023
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2023 $ 7,130 2024 28,518 2025 28,518 Thereafter 5,253 $ 69,419

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	9 Months Ended
	Jan. 31, 2023
PROPERTY AND EQUIPMENT
Summary of Property and equipment	Cost Furniture and Equipment Computer Equipment Total April 30, 2022 $ 5,719 $ - $ 5,719 Additions 66,785 9,215 76,000 January 31, 2023 $ 72,504 $ 9,215 $ 81,719 Accumulated Depreciation Furniture and Equipment Computer Equipment Total April 30, 2022 $ 1,621 $ - $ 1,621 Additions 858 - 858 January 31, 2023 $ 2,479 $ - $ 2,479 Net book value Furniture and Equipment Computer Equipment Total April 30, 2022 $ 4,098 $ - $ 4,098 January 31, 2023 $ 70,025 $ 9,215 $ 79,240

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	9 Months Ended
	Jan. 31, 2023
CAPITAL STOCK
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 January 31, 2023 168,000 $ 1.25
Schedule of fair value of warrants	Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591 % Expected dividend yield - Risk-free interest rate 0.41% - 0.43 %
Schedule of outstanding and exercisable warrants	Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 168,000 1.61 $ 1.25 168,000 $ 1.25

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	9 Months Ended
	Jan. 31, 2023
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Nine months ended January 31, 2023 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ 49,335 $ - $ 142,500 Advisor - Affiliate - 45,000 - President 15,000 - 13,125 COO 15,000 - 13,125 CFO 23,762 118,188 473,698 VP Sales 56,816 - 43,750 President - Distro Plus 51,631 10,000 - $ 211,544 $ 173,188 $ 686,198 Nine months ended January 31, 2022 Title Wages Expense Management/ Consulting Fees Stock Compensation CEO $ - $ 47,530 $ 2,100,000 Advisor - Affiliate - 75,000 11,429,272 President 10,000 - 2,534,500 COO 5,000 - 3,377,040 CFO 5,000 - 28,440 VP Sales 40,000 - 1,531,336 $ 60,000 $ 122,530 $ 21,000,588 As of January 31, 2023 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/ Consulting Title (Shares) (Shares) (Shares) Fees Payable CEO 7,350,000 500,000 - $ 462 Advisor - Affiliate 6,453,000 500,000 175,000 135,000 President 2,574,167 - - - COO 1,056,000 - - - CFO 990,768 - - - VP Sales 1,377,169 - - 14,432 President - Distro Plus - - - 738 19,801,104 1,000,000 175,000 $ 150,632 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/ Consulting Title (Shares) (Shares) (Shares) Fees Payable CEO 7,162,500 500,000 - $ 8,077 Advisor - Affiliate 6,453,000 500,000 175,000 90,000 President 2,511,667 - - 20,000 COO 2,363,333 - - 11,077 CFO 375,000 - - 8,077 VP Sales 1,288,836 - - 40,701 20,154,336 1,000,000 175,000 $ 177,932

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	9 Months Ended
	Jan. 31, 2023
COVERTIBLE NOTE PAYABLE
Schedule of Convertible note payable	January 31, 2023 April 30, 2022 Dated June 16, 2021 $ 95,000 $ 265,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 263,000 433,000 Less: Unamortized debt discount - (15,480 ) Total convertible notes $ 263,000 $ 417,520

PROMISSORY NOTE PAYABLE (Table)

PROMISSORY NOTE PAYABLE (Table)	9 Months Ended
	Jan. 31, 2023
PROMISSORY NOTE PAYABLE
Schedule of promissory note payable	January 31, 2023 April 30, 2022 June 2022 $ 75,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - November 2022 60,500 - January 2023 330,000 - Total promissory notes payable, gross 1,015,500 - Less: Unamortized debt discount (311,661 ) - Total promissory notes $ 703,839 $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	Jan. 31, 2023	Apr. 30, 2022	May 05, 2020
Common stock, shares issued	35,833,790	31,361,572
Common stock, shares outstanding	35,833,790	31,361,572
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)	9 Months Ended
	Jan. 31, 2023 USD ($)
GOING CONCERN
Net loss	$ 33,120,867

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment for shares issued to consultants	144,296	443,633
Prepaid expenses	$ 146,296	$ 445,633

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	9 Months Ended
	Jan. 31, 2023
Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life	2 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	917,089	7,230,055
Common stock award to management and executives - related parties	686,198	21,000,588
Total	$ 1,603,287	$ 28,230,643

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Antidilutive securities excluded from the computation of EPS	1,431,000	2,178,231
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	448,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	263,000	348,731
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS		381,500

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Share: Basic and Diluted	$ (0.03)	$ (0.30)	$ (0.08)	$ (1.48)
Net loss per common shares outstanding Founders Class A Common stock	(7.58)	(58.86)	(23.08)	(252.06)
Net loss per common shares outstanding Ordinary Common stock	$ (0.03)	$ (0.30)	$ (0.08)	$ (1.49)
Weighted average shares outstanding Founders Class A Common stock	115,000	115,000	115,000	115,000
Weighted average shares outstanding Ordinary Common stock	33,692,556	22,648,198	32,680,117	19,469,324
Total weighted average shares outstanding	33,807,556	22,763,198	32,795,117	19,584,324

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	May 25, 2022	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022	Jun. 07, 2022	Sep. 08, 2021	Jun. 16, 2021
Accounts Receivable		$ 7,995		$ 7,995		$ 1,104
Issued warrants						448,000
Issued warrant value		280,000		280,000
Cash and cash equivalents		224,224		224,224		$ 2,877
Prepaid expense		146,296		146,296		$ 445,633
Cost of revenue		64,852	$ 233,217	122,473	$ 752,812
Gross profit		39,768	163,877	64,468	243,001
Revenue Recognition during period		104,620	397,094	$ 186,941	995,813
Common stock issued for repuchase note				1,133,332		15,000
Security deposit		2,000		$ 2,000		$ 2,000
Inventory		23,071		23,071		0
Prepayment for common shares issued to consultants		144,296		144,296		443,633
Stock-based compensation expense				1,603,287	28,230,643
Stock payable		0	6,336,505	0	6,336,505
Stock payable		0	376,925	0	376,925
Common stock		0	381,500	0	381,500
Convertible note		$ 170,000		$ 170,000		15,000
Class of warrants or rights, exercise price		$ 1.25		$ 1.25
Proceed from Warrants				$ 42,000	0
Convertible Notes [Member]
Convertible note issued	$ 42,000					$ 448,000
Convertible note		$ 263,000	348,731	263,000	348,731		$ 75,000
Net of note discount		$ 0	$ 84,269	$ 0	$ 84,269
Convertible shares				263,000	348,731
Proceeds from convertible debt				$ 1
Class of warrants or rights, exercise price								$ 1.25	$ 1.25
Series A Preferred Stock [Member]
Preferred Stock, Shares Issued		1,000,000	1,000,000	1,000,000	1,000,000
Preferred Stock, Shares Outstanding		1,000,000	1,000,000	1,000,000	1,000,000
Warrants [Member]
Issued warrants						448,000
Class of warrants or rights issued				280,000
Class of warrants or rights, exercise price		$ 0.15		$ 0.15
Outstanding warrants		$ 168,000	$ 448,000	$ 168,000	$ 448,000
Merchandise And Product Sales [Member]
Revenue Recognition during period				186,425	990,753
Shipping Recovered Merchandise Sales [Member]
Revenue Recognition during period				$ 516	$ 5,060

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Jan. 31, 2023 USD ($)
ASSETS PURCHASE
Amortization expenses Year 2023	$ 7,130
Amortization expenses 2024	28,518
Amortization expenses Year 2025	28,518
Thereafter	5,253
Intangible assets net	$ 69,419

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		9 Months Ended
	Jul. 07, 2022	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Inventory		$ 23,071		$ 0
Intangible Assets, net		69,419		$ 0
Intangible Assets, net		85,553
Amortization expense recorded as general and administrative expense		16,134	$ 0
Deemed value		0
Herberall Trademarks [Member]
Intangible Assets, net		69,419
Amortization expense recorded as general and administrative expense		16,134
Accumulated amortization		$ 16,134
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

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	9 Months Ended
	Jan. 31, 2023	Apr. 30, 2022
Cost Beggining	$ 5,719
Cost Additions	76,000
Cost Ending	81,719
Accumulated Depreciation Beggining	1,621
Accumulated Depreciation Additions	858
Accumulated Depreciation Ending	2,479
Net book value	79,240	$ 4,098
Computer Equipment [Member]
Cost Beggining	0
Cost Additions	9,215
Cost Ending	9,215
Accumulated Depreciation Beggining	0
Accumulated Depreciation Additions	0
Net book value	9,215	0
Accumulated Depreciation Additions	0
Furniture and Equipment [Member]
Cost Beggining	5,719
Cost Additions	66,785
Cost Ending	72,504
Accumulated Depreciation Beggining	1,621
Accumulated Depreciation Additions	2,479
Net book value	70,025	$ 4,098
Accumulated Depreciation Additions	$ 858

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)		9 Months Ended
	Dec. 14, 2022	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Property and Equipment		$ 79,240		$ 4,098
Depreciation expense		858	$ 858
Furniture and warehouse equipment [Member]
Property and Equipment		9,215
Betterment Retail Solutions, Inc [Member]
Shaare issued for acquire equipment	400,000
Price per share	$ 0.19
Shaare issued for acquire equipment, value	$ 76,000
Computer Equipment [Member]
Net book vProperty and Equipmentalue		66,785
Property and Equipment		$ 9,215		$ 0

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - $ / shares	9 Months Ended	12 Months Ended
	Jan. 31, 2023	Apr. 30, 2022
CAPITAL STOCK
Number of shares, Beginning	448,000
Number of shares, Granted		448,000
Number of shares, Exercised	(280,000)
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)	12 Months Ended
	Apr. 30, 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)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
CAPITAL STOCK
Warrants Outstanding, Number of shares | shares	168,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	1 year 7 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														9 Months Ended	12 Months Ended
	Nov. 02, 2022	Jun. 07, 2022	Oct. 06, 2021	Jan. 31, 2023	Jan. 20, 2023	Nov. 16, 2022	Oct. 28, 2022	Oct. 17, 2022	Sep. 28, 2022	Jul. 28, 2022	May 25, 2022	Jan. 31, 2022	Dec. 31, 2021	Sep. 28, 2021	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Jan. 31, 2023	Apr. 30, 2021	Nov. 08, 2022	Jul. 07, 2022	Jun. 30, 2022	May 21, 2022	May 05, 2022	Apr. 30, 2022	Sep. 08, 2021
Series A preferred stock, share outstanding																			$ 1,000,000
Total consideration																			$ 287,500
Common stock, shares authorized				90,000,000														90,000,000							90,000,000
Common stock issued				35,883,790														35,883,790							31,361,572
Common stock, shares cancelled																				1,369,333
Common stock, shares issued				35,833,790														35,833,790							31,361,572
Common stock, value				$ 3,584														$ 3,584							$ 3,136
Stock payable				$ 0								$ 6,336,505						$ 0
Property and Equipment [Member]
Common stock, shares issued				400,000														400,000
Per shares				$ 0.19														$ 0.19
Convertible Notes [Member]
Common stock, shares issued	333,333				333,333	333,333	133,333				280,000	15,000														280,000
Per shares											$ 0.15
Convertble note principal	$ 50,000				$ 50,000	$ 50,000	$ 20,000					$ 15,000
Fixed conversion rate	$ 0.15				$ 0.15	$ 0.15	$ 0.15
Cash proceeds											$ 42,000
Warrant shares from the convertible note											280,000
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
Blank Check Preferred Stock [Member]
Series A preferred stock																1,000,000	49,500,000
Class A Common Stock
Common stock, shares authorized																	10,000,000
Allocation made to common stock																		$ 62,595
Common stock, shares issued				28,750												500,000		28,750	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
Ordinary Common Stock [Member]
Common stock, shares issued				32,808				7,500		23,810								32,808
Per shares				$ 0.21				$ 1.86		$ 0.21								$ 0.21
Common stock, shares issued, Total				$ 6,890				$ 13,950		$ 5,000								$ 6,890
Redeemable Preferred Stocks Series A Non Voting [Member]
Series A preferred stock																	500,000
Common stock, shares issued				175,000														175,000
Preferred stock value				$ 1,750,000														$ 1,750,000
Per shares															$ 10
2020 Incentive Plan [Member]
Common stock, shares issued													55,857		1,959,642
Common stock, value													$ 77,857		$ 2,939,463
President [Member]
Common stock, shares issued			125,000
Common stock, shares issued for services, value			$ 187,500
President [Member] | Cash/Stock Compensation
Common stock, shares issued				62,500								2,280,000						62,500
Common stock, value				$ 13,125								$ 2,370,000						$ 13,125
Noteholder [Member]
Common stock, shares issued		75,000		100,000														100,000
Warrant shares from the convertible note		$ 75,000		$ 60,500
Common stock, value		$ 15,750		$ 2,383														$ 2,383
VP Sales and Marketing [Member]
Common stock, shares issued				208,333														208,333				80,000
Per shares				$ 0.21														$ 0.21
Common stock, value																						$ 35,200
Common stock, shares issued for services, value				$ 43,750
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					1,400,000
Common stock, shares issued, Total								$ 460,350		$ 45,675
Common stock per share								$ 1.86		$ 0.21
Consultant [Member]
Common stock, shares issued			125,000	175,000				215,000	300,000	61,000				75,000				175,000
Per shares				$ 0.21				$ 1.86	$ 0.53	$ 0.21								$ 0.21
Cash proceeds								$ 8
Common stock, shares issued for services, value			$ 187,500	$ 36,750				$ 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
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				339,808			60,960											339,808
Per shares				$ 0.21			$ 0.852											$ 0.21
Common stock, shares issued for services, value				$ 71,360			$ 51,938
Chief Executive Officer [Member]
Per shares																$ 0.0001
Preferred Stock shares																500,000
Consideration																$ 50
CEO [Member]
Per shares				$ 0.21														$ 0.21
Common stock, shares issued for services, value				$ 13,125
Noteholder One [Member]
Common stock, shares issued				100,000														100,000
Warrant shares from the convertible note				$ 55,000
Common stock, value				$ 8,816														$ 8,816
Noteholder Two [Member]
Common stock, shares issued				100,000														100,000
Warrant shares from the convertible note				$ 55,000
Common stock, value				$ 8,816														$ 8,816
Noteholder Three [Member]
Common stock, shares issued				400,000														400,000
Warrant shares from the convertible note				$ 220,000
Common stock, value				$ 35,263														$ 35,263
Executive [Member]
Common stock, shares issued															418,000
Consultants and Executives [Member]
Common stock, shares issued															7,200,000
Common stock, shares issued for services, value															$ 10,800,000
Consultants, employees and executives [Member]
Common stock, shares issued													9,995,336
Common stock, shares related													3,735,000
Common stock, shares issued for services, value													$ 11,862,837
Stock payable												$ 5,602,500
Warrants [Member]
Exercised price				$ 1.25														$ 1.25						$ 0.15		$ 1.25
Common stock purchase warrants exercise											$ 42,000
Common stock purchase warrant shares																							280,000			168,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Wages	$ 211,544	$ 60,000
Management/Consulting Fees	173,188	122,530
Stock Compensation	$ 686,198	21,000,588
Common stock shares	19,801,104		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	$ 150,632		$ 177,932
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	45,000	75,000
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	$ 135,000		$ 90,000
President [Member]
Wages	15,000	$ 10,000
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	2,534,500
Common stock shares	2,574,167		2,511,667
Salary/Consulting Fees Payable	$ 0		$ 20,000
VP Sales [Member]
Wages	56,816	40,000
Management/Consulting Fees	0	0
Stock Compensation	$ 43,750	1,531,336
Common stock shares	1,377,169		1,288,836
Convertible Series A Preferred Shares	0
Salary/Consulting Fees Payable	$ 14,432		$ 40,701
COO [Member]
Wages	15,000	5,000
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	3,377,040
Common stock shares	1,056,000		2,363,333
Salary/Consulting Fees Payable	$ 0		$ 11,077
CEO-GPO [Member]
Wages	49,335	0
Management/Consulting Fees	0	47,530
Stock Compensation	$ 142,500	2,100,000
Common stock shares	7,350,000		7,162,500
Convertible Series A Preferred Shares	500,000		500,000
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 462		$ 8,077
CFO [Member]
Wages	23,762	5,000
Management/Consulting Fees	118,188	0
Stock Compensation	$ 473,698	$ 28,440
Common stock shares	990,768		375,000
Convertible Series A Preferred Shares	0		0
Salary/Consulting Fees Payable	$ 0		$ 8,077
President - Distro Plus Member
Wages	51,631
Management/Consulting Fees	10,000
Stock Compensation	$ 0
Common stock shares	0
Salary/Consulting Fees Payable	$ 738		$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended				9 Months Ended
	Nov. 08, 2022	Oct. 06, 2021	Jan. 31, 2023	Oct. 18, 2022	Jan. 31, 2023	Oct. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Share Based Compensation Expenses									$ 917,089	$ 7,020,820
Common Stock Shares			19,801,104		19,801,104				19,801,104		20,154,336
Common stock value			$ 3,584		$ 3,584				$ 3,584		$ 3,136
Series A Non Voting Redeemable Preferred Shares			175,000		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				34,284,675		31,361,572
Common stock, shares issued			35,833,790		35,833,790				35,833,790		31,361,572
Common stock, outstanding shares			35,833,790		35,833,790				35,833,790		31,361,572
Salary payable			$ 150,632		$ 150,632				$ 150,632		$ 177,932
Cash proceeds									0	15,420
Management fee					$ 152,560	$ 143,465	$ 86,400	$ 87,410	$ 384,732	182,530
27 Aug 2021 [Member]
cash consideration							$ 210			210
Share Based Compensation Expenses										$ 2,452,290
Common Stock Shares							1,635,000			1,635,000
Stock payable for services										$ 2,452,500
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		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	175,000
Consulting fee									$ 45,000	$ 75,000
Bonus										50,000
Total amount due to the affiliated advisor									135,000	90,000
Salary payable			$ 135,000		$ 135,000				$ 135,000		$ 90,000
President [Member]
Common Stock Shares			2,574,167		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				$ 0		$ 20,000
President [Member] | Cash/Stock Compensation
Common stock value			$ 13,125		$ 13,125		$ 2,370,000		$ 13,125	$ 2,370,000
Common stock, shares issued			62,500		62,500		2,280,000		62,500	2,280,000
Common stock, outstanding shares							166,667			166,667
Management Salary Expense									$ 15,000	$ 10,000
Accrued stock payable										164,500
Salary payable			$ 0		$ 0				0		$ 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
CEO [Member]
Common Stock Shares			7,287,500		7,287,500				7,287,500		7,162,500
Stock payable for services			$ 13,125
Salary payable											$ 8,077
CEO [Member] | Series A Preferred Stock [Member]
Common stock value			$ 142,500		$ 142,500		$ 2,100,000		$ 142,500	$ 2,100,000
Common stock, shares issued			187,500		187,500		2,100,000		187,500	2,100,000
Salary payable			$ 462		$ 462				$ 462		$ 8,077
Management fee									0	$ 47,530
Salary expenses									$ 49,335	$ 0
VP Sales [Member]
Common Stock Shares			1,377,169		1,377,169				1,377,169		1,288,836
Salary payable			$ 14,432		$ 14,432				$ 14,432		$ 40,701
VP Sales [Member] | Cash/Stock Compensation
Common stock, shares issued			208,333		208,333		1,366,336		208,333	1,366,336
Management Salary Expense									$ 56,816	$ 40,000
Salary payable			$ 14,432		$ 14,432				14,432		$ 40,701
Marketing valued			$ 43,750		$ 43,750		$ 1,531,336		$ 43,750	1,531,336
COO [Member]
Common Stock Shares			1,056,000		1,056,000				1,056,000		2,363,333
Salary payable			$ 0		$ 0				$ 0		$ 11,077
COO [Member] | Cash/Stock Compensation
Common stock value			$ 13,125		$ 13,125		$ 82,500		$ 13,125	$ 82,500
Common stock, shares issued			62,500		62,500		55,000		62,500	55,000
Management Salary Expense									$ 15,000	$ 5,000
Salary payable			$ 0		$ 0				0		$ 11,077
Common stock shares recapture				1,369,333
Common stock shares returned	1,369,333
Forgave management salary payable									26,077
Shares Awarded										2,100,000
Shares Awarded Value										$ 3,149,790
Cash proceeds										210
Stock payable Value									$ 145,833	144,750
CFO [Member]
Common Stock Shares			990,768		990,768				990,768		375,000
Common stock value			$ 473,698		$ 473,698				$ 473,698
Consulting fee									$ 118,188	$ 0
Common stock, shares issued			615,768		615,768				615,768
Common stock, outstanding shares							30,000			30,000
Management Salary Expense									$ 23,762	$ 5,000
Accrued stock payable										28,440
Salary payable			$ 0		$ 0				$ 0		$ 8,077
President - Distro Plus Member
Common Stock Shares			0		0				0
Consulting fee									$ 10,000	$ 0
Salary payable			$ 738		$ 738				738		0
Marketing for salary payable			51,631		51,631		$ 0		51,631	$ 0
Due to the related parties			$ 150,632		$ 150,632				$ 150,632		$ 177,932

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Total convertible note payable, gross	$ 263,000	$ 433,000
Less: Unamortized debt discount	0	(15,480)
Total convertible notes	263,000	417,520
June 16 2021
Total convertible notes	95,000	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			9 Months Ended		12 Months Ended
	Jun. 07, 2022	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 28, 2022	Jun. 16, 2021	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Total debt discount			$ 117,393				$ 13,113	$ 15,480
Convertible note							168,000		$ 152,519
Interest expenses							26,768	21,802
Accrued interest payable							$ 58,072		31,304
Warrants to purchase common stock shares exercise price							$ 1.25
Debt discount on convertible notes payable							$ 0	0	15,480
Amortization of debt discount							156,019	0
Convertible Notes [Member]
Total debt discount						$ 196,667	15,480
Warrants to purchase common stock shares exercise price			$ 1.25			$ 1.25
Convertible promissory note			$ 168,000			$ 280,000		$ 15,000
Convertible note							95,000		265,000
Convertible Note Payable							$ 263,000		417,520
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			30,000
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			$ 166,667		$ 63,212
Warrants to purchase common stock shares exercise price							$ 0.15

PROMISSORY NOTE PAYABLE (Detail

PROMISSORY NOTE PAYABLE (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Less: Unamortized debt discount	$ (311,661)	$ 0
Total promissory notes	703,839	0
Total promissory notes payable, gross	1,015,500	0
June, 2022
Total promissory notes payable, gross	75,000	0
August, 2022
Total promissory notes payable, gross	137,500	0
September, 2022
Total promissory notes payable, gross	110,000	0
October, 2022
Total promissory notes payable, gross	302,500	0
November, 2022
Total promissory notes payable, gross	60,500	0
January, 2023
Total promissory notes payable, gross	$ 330,000	$ 0

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)									1 Months Ended					9 Months Ended
	Jan. 12, 2023	Jan. 11, 2023	Nov. 03, 2022	Oct. 14, 2022	Oct. 10, 2022	Sep. 09, 2022	Jun. 07, 2022	Sep. 08, 2021	Jan. 27, 2023	Oct. 18, 2022	Sep. 27, 2022	Aug. 17, 2022	Jun. 16, 2021	Jan. 31, 2023	Jan. 31, 2022	Nov. 04, 2022	Apr. 30, 2022
Note inducement														$ 15,750
Total debt discount								$ 117,393						13,113	$ 15,480
Interest expenses														27,895	0
Accrued interest payable														27,895			$ 0
Promissory Note														703,839			0
Debt discount														311,661			0
Amortization debt discount														156,019	0
Proceeds from convertible debt														0	397,000
Convertible promissory note														170,000			$ 15,000
Convertible Notes [Member]
Promissory Note														71,363
Amortization debt discount															0
Total debt discount														3,637
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							263,000	$ 348,731
Restricted Stock [Member]
Note inducement												$ 33,589
Promissory Note														35,365
Descriiption of trading days												25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Amortization debt discount														18,954
Issue of restricted common share												100,000
Total debt discount												$ 38,589		19,635
Promissory note issued												55,000
Purchase price												50,000				$ 5,000
Security Purchase Agreemnet August 17,2022
Note inducement												50,384
Promissory Note														53,047
Discount on debt discount												7,500
Purchase price of promissory note												75,000
Issue of promissory notes												$ 82,500
Descriiption of trading days												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														29,453
Amortization debt discount														28,431
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														33,048
Discount on debt discount						5,000
Purchase price of promissory note						50,000
Issue of promissory notes						$ 55,000
Descriiption of trading days						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														21,952
Amortization debt discount														16,637
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														30,968
Discount on debt discount											5,000
Purchase price of promissory note											50,000
Issue of promissory notes											$ 55,000
Descriiption of trading days											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														24,032
Amortization debt discount														14,558
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														44,083
Discount on debt discount					7,500
Purchase price of promissory note					75,000
Issue of promissory notes					$ 82,500
Descriiption of trading days					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														38,417
Amortization debt discount														19,467
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														43,450
Discount on debt discount				7,500
Purchase price of promissory note				75,000
Issue of promissory notes				$ 82,500
Descriiption of trading days				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														39,050
Amortization debt discount														18,834
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														36,948
Discount on debt discount										5,000
Purchase price of promissory note										50,000
Issue of promissory notes										$ 55,000
Descriiption of trading days										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														18,052
Amortization debt discount														8,241
Issue of restricted common share										100,000
Total debt discount										$ 26,293
Interest rate										10%
Security Purchase Agreement September 09,2022 | November 3, 2022
Note inducement			$ 2,383
Promissory Note														50,767
Discount on debt discount			10,500
Purchase price of promissory note			50,000
Issue of promissory notes			$ 60,500
Descriiption of trading days			25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date			October 3, 2023
Debt discount														9,733
Amortization debt discount														3,150
Issue of restricted common share			100,000
Total debt discount			$ 12,883
Interest rate			10%
Security Purchase Agreement September 09,2022 | January 11, 2023
Note inducement		$ 8,816
Promissory Note														42,012
Discount on debt discount		5,000
Purchase price of promissory note		50,000
Issue of promissory notes		$ 55,000
Descriiption of trading days		25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date		December 11, 2023
Debt discount														12,988
Amortization debt discount														827
Issue of restricted common share		100,000
Total debt discount		$ 13,816
Interest rate		10%
Security Purchase Agreement September 09,2022 | January 12, 2023
Note inducement	$ 8,816
Promissory Note														41,968
Discount on debt discount	5,000
Purchase price of promissory note	50,000
Issue of promissory notes	$ 55,000
Descriiption of trading days	25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date	December 12, 2023
Debt discount														13,032
Amortization debt discount														784
Issue of restricted common share	100,000
Total debt discount	$ 13,816
Interest rate	10%
Security Purchase Agreement September 09,2022 | January 27, 2023
Note inducement									$ 35,263
Promissory Note														165,399
Discount on debt discount									20,000
Purchase price of promissory note									200,000
Issue of promissory notes									$ 220,000
Descriiption of trading days									25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Notes, maturity date									December 27, 2023
Debt discount														54,601
Amortization debt discount														662
Issue of restricted common share									400,000
Total debt discount									$ 55,263
Interest rate									10%
Security Purchase Agreement One | October 18 ,2022 One
Note inducement										$ 31,940
Promissory Note														55,422
Discount on debt discount										7,500
Purchase price of promissory note										75,000
Issue of promissory notes										$ 82,500
Descriiption of trading days										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														27,078
Amortization debt discount														$ 12,362
Issue of restricted common share										150,000
Total debt discount										$ 39,440
Interest rate										10%

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Jan. 31, 2023 USD ($) shares
Committments and contingencies description	The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations
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 months

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Restricted Stock [Member] - USD ($)		1 Months Ended
	Feb. 10, 2023	Feb. 22, 2023	Nov. 04, 2022	Aug. 17, 2022
Purchase price			$ 5,000	$ 50,000
Promissory note issued				$ 55,000
Subsequent Event [Member]
Purchase price	$ 50,000	$ 150,000
Debt, maturity date	October 30, 2023	January 22, 2024
Promissory note issued	$ 55,000	$ 165,000
Description of trading days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days	convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Debt instrument, interest rate	10%	10%