GPO Plus (GPOX) 10-K30 Aug 232023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Apr. 30, 2023	Aug. 30, 2023	Oct. 31, 2022
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		44,223,860
Entity Public Float			$ 7,887,062
Document Annual 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. Sunset Road
Entity Address Address Line 2	Suite 300
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	852
Auditor Name	Pinnacle Accountancy Group of Utah
Local Phone Number	5238-9111
Entity Interactive Data Current	Yes
Auditor Location	Farmington, Utah
Auditor Firm Id	6117

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Current Assets:
Cash	$ 55,496	$ 2,877
Accounts receivable	43,614	1,104
Prepaid expenses	69,351	445,633
Inventory	156,997	0
Total Current Assets	325,458	449,614
Finance lease right-of-use assets, net	129,367	0
Property and equipment, net	72,886	4,098
Intangible assets, net	62,290	0
TOTAL ASSETS	590,001	453,712
Current Liabilities:
Accounts payable and accrued liabilities	517,037	519,606
Accrued interest	119,488	31,304
Accrued liabilities - related parties	253,235	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 $293,952 and $0, respectively	1,211,548	0
Finance lease liabilities	25,383	0
Total Current Liabilities	2,389,691	1,146,362
Finance lease liabilitiess	88,221	0
Total Liabilities	2,477,912	1,146,362
Commitments and Contingencies (Note 11)	0	0
Stockholders' Deficit:
Founders Class A Common stock, $0.0001 par value, 10,000,000 shares authorized; 115,000 shares issued and outstanding	3,947	3,136
Additional paid in capital	30,635,238	27,795,797
Accumulated deficit	(34,502,113)	(30,466,600)
Total Stockholders' Deficit	(3,862,816)	(2,667,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	590,001	453,712
Series A Non-Voting Redeemable Preferred stock [Member]
Current Liabilities:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	1,750,000	1,750,000
Founders Series A Non-Voting Redeemable Preferrd stock [Member]
Current Liabilities:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	224,905	224,905
Founders Class A Common Stock [Member]
Stockholders' Deficit:
Founders Class A Common stock, $0.0001 par value, 10,000,000 shares authorized; 115,000 shares issued and outstanding	12	12
Series A Preferred Stock [Member]
Current Liabilities:
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 28,750 shares issued and outstanding	$ 100	$ 100

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Convertible note payable, debt discount	$ 0	$ 15,480
Promissory note payable, debt discount	$ 293,952	$ 0
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	39,454,300	31,361,572
Common stock, shares outstanding	31,361,572	31,361,572
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
Series A Preferred Stock [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
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
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 - USD ($)	12 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Apr. 30, 2023	Apr. 30, 2022
CONDENSED STATEMENTS OF OPERATIONS
Revenues	$ 653,516	$ 1,162,822
Cost of revenue	467,504	1,143,947
Gross Profit	186,012	18,875
Operating Expenses
General and administrative	590,088	333,961
Professional fees	1,784,260	7,670,331
Professional fees - related parties	843,226	21,003,523
Management fees and salaries - related parties	582,667	271,632
Total Operating Expenses	3,800,241	29,279,447
Loss from operations	(3,614,229)	(29,260,572)
Other Expense
Interest expense	(421,284)	(329,884)
Total Other Expense	(421,284)	(329,884)
Net Loss	$ (4,035,513)	$ (29,590,456)
Net Loss Per Common Share: Basic and Diluted	$ (0.12)	$ (1.35)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	33,753,527	21,961,279

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - 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, shares				175,000
Issuance of preferred stock for cash, amount	0	0	0	$ 1,750,000	0	$ 0	0	0
Stock based compensation, shares						5,343,957
Stock based compensation, amount	7,284,527	0	0	0	0	$ 534	7,283,993	0
Stock based compensation - related party, shares						15,104,336
Stock based compensation - related party, amount	19,253,961	0	0	0	0	$ 1,510	19,252,451	0
Issuance of common stock for prepaid expense, shares						1,160,938
Issuance of common stock for prepaid expense, amount	447,600	0	0	0	0	$ 116	447,484	0
Issuance of common stock for lease, shares						50,667
Issuance of common stock for lease, amount	52,900	0	0	0	0	$ 5	52,895	0
Issuance of common stock for cash, shares						20,000
Issuance of common stock for cash, amount	30,000	0	0	0	0	$ 2	29,998	0
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
Warrants issued in conjunction with convertible note	263,060	0	0	0	0	0	263,060	0
Net loss	(29,590,456)	$ 0	$ 0	$ 0	$ 0	$ 0	0	(29,590,456)
Forgiveness of related party loan	0
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						1,937,140
Stock based compensation, amount	678,697	0	0	0	0	$ 194	678,503	0
Stock based compensation - related party, shares						2,129,304
Stock based compensation - related party, amount	843,226	0	0	0	0	$ 213	843,013	0
Issuance of common stock for prepaid expense, shares						505,000
Issuance of common stock for prepaid expense, amount	200,700	0	0	0	0	$ 51	200,649	0
Issuance of common stock for lease, shares						105,785
Issuance of common stock for lease, amount	32,591	0	0	0	0	$ 11	32,580	0
Issuance of common stock for cash, shares						16,500
Issuance of common stock for cash, amount	24,757	0	0	0	0	$ 2	24,755	0
Net loss	(4,035,513)	0	0	0	0	$ 0		(4,035,513)
Issuance of common stock for promissory note extension, shares						450,000
Issuance of common stock for promissory note extension, amount	63,450	0	0	0	0	$ 45	63,405	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 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
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 conversion, shares						1,133,332
Issuance of common stock for note conversion, amount	170,000	0	0	0	0	$ 113	169,887	0
Issuance of common stock for note inducement, shares						2,975,000
Issuance of common stock for note inducement, amount	468,894	0	0	0	0	$ 298	468,596	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
Cancellation of common stock - related parties, shares						(2,119,333)
Cancellation of common stock - related parties, amount	0	0	0	0	0	$ (212)	212	0
Forgiveness of related party loan	145,737	$ 0	$ 0	$ 0	$ 0	$ 0	145,737	0
Balance, shares at Apr. 30, 2023		28,750	115,000	175,000	1,000,000	39,454,300
Balance, amount at Apr. 30, 2023	$ (3,862,816)	$ 224,905	$ 12	$ 1,750,000	$ 100	$ 3,947	$ 30,635,238	$ (34,502,113)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Apr. 30, 2023	Apr. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,035,513)	$ (29,590,456)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation for services	1,296,031	6,844,861
Stock Issued for promissory note extension	63,450	0
Stock based compensation for services - related parties	843,226	21,003,523
Lease expense settled by common stock	32,591	52,900
Depreciation of furniture and equipment	7,212	1,143
Depreciation of right-of-use-assets	2,753	0
Amortization of intangible assets	23,263	0
Amortization of promissory note discount	311,441	0
Amortization of convertible note discount	15,480	298,580
Interest expense on finance lease	855	0
Bad debt expense	0	84,442
Share issuance cost	0	1,035
Changes in operating assets and liabilities:
Accounts receivable	(42,510)	(58,984)
Prepaid expenses	(40,352)	(443,632)
Inventory	(156,997)	0
Accounts payable and accrued liabilities	142,169	313,465
Accrued interest	88,184	31,304
Accrued liabilities - related parties	110,503	177,932
Stock payable for lease	0	(18,000)
Net cash used in Operating Activities	(1,338,214)	(414,623)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets	(26,553)	0
Advances on loan receivable - related party	0	(21,310)
Net cash used in Investing Activities	(26,553)	(21,310)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment for finance leases	(19,371)	0
Proceeds from issuance of preferred stock for cash	0	18
Proceeds from issuance of common stock	24,757	29,385
Proceeds from exercise of warrants	42,000	0
Proceeds from issuance of promissory notes	1,425,000	0
Repayment of promissory note	(55,000)	0
Proceeds from issuance of convertible notes	0	397,000
Net cash provided by Financing Activities	1,417,386	426,403
Net change in cash for period	52,619	(9,530)
Cash at beginning of period	2,877	12,407
Cash at end of period	55,496	2,877
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Recognition of finance lease right-of-use assets	132,120	0
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	468,894	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
Issuance of common stock for prepaid expense	200,700	447,600
Cancellation of common stock by related parties	$ 212	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Apr. 30, 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 20%, 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	12 Months Ended
GOING CONCERN	Apr. 30, 2023
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of April 30, 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 $34,502,113. 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	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30. 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 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 April 30, 2023 and 2022, the Company had cash of $55,496 and $2,877, respectively. Accounts Receivable Accounts receivable are recorded in accordance with ASC 310, “Receivables,” 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 April 30, 2023 and 2022, the Company had accounts receivable of $43,614 and $1,104, respectively. As of April 30, 2023, the Company has two customers concentrated over 10% of the accounts receivable at 67% and 27%, respectively. As of April 30, 2022, the Company has three customers concentrated over 10% of the accounts receivable at 46%, 30% and 21%, 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 April 30, 2023 and 2022, prepaid expense was $69,351and $445,633, respectively. As of April 30, 2023 and 2022, $67,351 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. April 30, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 67,351 443,633 Total $ 69,351 $ 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 year-end was purchased near the end of the year. The Company continuously evaluates the adequacy of these reserves and makes adjustments to these reserves as required. As of April 30, 2023 and 2022, the Company had finished goods inventory of $156,997 and $0, respectively. As of April 30, 2023, the company had $124,437 of Mr. Vapor inventory ad $32,560 of Nutriumph inventory (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 April 30, 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 years ended April 30, 2023 and 2022, the Company recognized $653,000 and $1,157,119 of revenues related to merchandise and product sales, and $516 and $5,703 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $653,516 and $1,162,822, respectively. The Company incurred cost of revenue of $467,504 and $1,143,947 and generated gross profit of $186,012 and $18,875 during the years ended April 30, 2023 and 2022, respectively. In regard to the sales that occurred during the years ended April 30, 2023 and 2022, there are no unfulfilled obligations related to the merchandise and product sales. During the year ended April 30, 2023, the Company has three customers contributed over 10% of total sales at 54%, 31% and 10%, respectively. During the year ended April 30, 2022, the Company has three customers contributed over 10% of total sales at 21%, 13% and 12%, respectively. Accounts payable and accrued liabilities Leases We determine if an arrangement is a lease at inception and whether the lease obligation is an operating lease or finance lease in accordance with ASC 842, “Leases.” A lease obligation is classified as a finance lease, if at least one of the following criteria is met: · A transferal of ownership of an asset to the lessee at the end of the term of the initial lease · The lessee is reasonably certain that they will exercise a purchase option at the end of the term of the lease · The leased asset has no alternative use to the lessor at the end of the lease · The lease term is a major part of the economic life (75%) of the underlying asset · The present value of lease payments is substantially all of the fair value of the leased asset (90%) Operating leases Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liabilities - current, and operating lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term by adding interest expense determined using the effective interest method to the amortization of right-of-use asset. Amortization of the right-of-use asset is calculated as the difference between the straight-line expense and the interest expense on the lease liability over the lease term. Lease expense is presented at a single line item in the operating expense in the statement of operations. The right-of-use assets is tested for impairment in accordance with ASC 360. Finance lease Finance leases are included in finance lease right-of-use (“ROU”) assets, finance lease liabilities - current, and finance lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Finance lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The finance lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Interest expense is determined using the effective interest method. Amortization is recorded on the right-of-use asset on a straight-line basis. Interest and amortization expense are generally presented separately in the statement of operations. The right-of-use asset is tested for impairment in accordance with ASC 360. 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 years ended April 30, 2023 and 2022, the Company recorded $2,202,707 stock-based compensation expense and $27,848,384 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $617,327 and $3,968 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. Year Ended April 30, 2023 2022 Common stock award to consultants $ 1,359,481 $ 6,844,861 Common stock award to management and executives - related parties 843,226 21,003,523 $ 2,202,707 $ 27,848,384 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 year ended April 30, 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. April 30, April 30, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 433,000 Warrants 168,000 448,000 1,431,000 1,881,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at April 30, 2023 and 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of April 30, 2023 and 2022, convertible shares from the Company’s non-affiliate convertible notes were 263,000 shares and 433,000 shares, respectively. (Note 8) As of April 30, 2023 and 2022, the outstanding warrants issued in connection with these convertible notes were 168,000 and 448,000, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2023 2022 Net loss per share, basic diluted $ (0.12 ) $ (1.35 ) Net loss per common shares outstanding: Founders Class A Common stock $ (35.09 ) $ (257.31 ) Ordinary Common stock $ (0.12 ) $ (1.35 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 33,638,527 21,846,279 Total weighted average shares outstanding 33,753,527 21,961,279 Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period when a different tax rate is enacted. Pursuant to the provisions of ASC 740, “Income Taxes,” the Company provides valuation allowances for deferred tax assets for which it does not consider realization of such assets to be more likely than not. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the historical taxable income generation, projected future taxable income, the reversal of existing deferred tax liabilities and tax planning strategies in making this assessment (Note 12). 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, 2023, 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	12 Months Ended
ASSETS PURCHASE	Apr. 30, 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. As of April 30, 2023, these inventory items have been sold. 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 $23,263 for the nine months ended April 30, 2023, recorded as general and administrative expense. As of April 30, 2023, the intangible asset was $62,290, net of accumulated amortization of $23,263. Based on the carrying value of definite-lived intangible assets as of April 30, 2023, the amortization expense for the next three years will be as follows: Amortization Year Ended April 30, Expense 2024 $ 28,518 2025 28,518 Thereafter 5,254 $ 62,290

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Apr. 30, 2023
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of April 30, 2023 and 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 April 30, 2023 $ 72,504 $ 9,215 $ 81,719 Accumulated Depreciation Furniture and Equipment Computer Equipment Total April 30, 2022 $ 1,621 $ - $ 1,621 Additions 6,060 1,152 7,212 April 30, 2023 $ 7,681 $ 1,152 $ 8,833 Net book value Furniture and Equipment Computer Equipment Total April 30, 2022 $ 4,098 $ - $ 4,098 April 30, 2023 $ 64,823 $ 8,063 $ 72,886 On April 30, 2023, the Company issued 400,000 shares of common stock at $0.19 per share for total consideration of $76,000 to acquire furniture and warehouse equipment of $66,785 and computer equipment of $9,215. As of April 30, 2023 and 2022, Property and Equipment was $72,886 and $4,098, respectively. Depreciation expense of $7,212 and $1,143 was incurred during the years ended April 30, 2023 and 2022, respectively.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
CAPITAL STOCK	Apr. 30, 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. Equity Compensation Plans On March 27, 2023, the board of directors and majority shareholder of the Company approved the adoption of the GPO Plus, Inc. 2023 Equity Incentive Plan (the “2023 Equity Incentive Plan”). The purpose of the 2023 Equity Incentive Plan is to foster and promote the Company’s long-term financial success and increase stockholder value by motivating performance through incentive compensation. The 2023 Equity Incentive Plan is intended to encourage participants to acquire and maintain ownership interests in the Company and to attract and retain the services of talented individuals upon whose judgment and special efforts the successful conduct of the Company’s business is largely dependent. A total of 2,200,000 shares of common stock are reserved and may be issued under the 202 Equity Incentive Plan. The 2023 Equity Incentive Plan provides for the granting of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, stock units, performance shares and performance units to our employees, officers, directors, and consultants, including incentive stock options, non-qualified stock options, restricted stock, and other benefits. Equity Compensation Plan Information Number of securities to be issued Weighted- average Number of securities upon exercise exercise price remaining available of outstanding of outstanding for future issuance options, options, under equity warrants and warrants and compensation plans Plan category rights rights (1 ) Equity compensation plans approved by security holders 1,867,122 common - N/A shares (1) On April 4, 2023, the Company issued 332,878 shares of immediately vested common stock to employees and consultants under the 2023 Equity Incentive Plan. The market value of the shares on the grant date was $0.162 per share, resulting in a $53,892.96 expense and 1,867,122 remaining shares issuable under the plan. No options or warrants were issued in connection with these common shares. Ordinary Common Stock Year ended April 30, 2023 During the year ended April 30, 2023, the Company issued 1,937,140 shares of common stock to consultants and employees at $678,697 for services. During the year ended April 30, 2023, the Company issued 2,129,304 shares of common stock to executives at $843,226 for services. (Note 7) During the year ended April 30, 2023, the Company issued 450,000 shares of common stock at $63,450 for term extension of promissory notes for three additional months. During the year ended April 30, 2023, the Company issued 505,000 shares of common stock for prepaid expenses at $200,700 to consultants for services. During the year ended April 30, 2023, the Company issued 105,785 shares of common stock to landlord at $32,591 for lease payment on office premise. During the year ended April 30, 2023, the Company issued 16,500 shares of common stock for cash proceed of $24,757. During the year ended April 30, 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. During the year ended April 30, 2023, the Company issued 400,000 shares of common stock for the acquisition of $76,000 in property and equipment from an unaffiliated firm at $0.19 per share. (Note 5) During the year ended April 30, 2023, 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. (Note 4) During the year ended April 30, 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. (Note 8) During the year ended April 30, 2023, the Company issued 2,975,000 shares at total value of $468,894 to noteholders as inducement for promissory notes. During the year ended April 30, 2023, 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. During the year ended April 30, 2023, in pursuant of their resignation agreement, the COO and President of the Company returned 1,369,333 shares and 750,000 shares of common stock to the Company, respectively. The returned shares were immediately cancelled. Year ended April 30, 2022 During the year ended April 30, 2022, the Company issued 6,504,895 shares of common stock to consultants and employees at $7,732,127 for services, of which 1,160,938 shares were issued for prepaid expenses to consultants at $447,600. As of April 30, 2022, $443,633 remained in the prepaid expense. During the year ended April 30, 2022, the Company issued 15,104,336 shares of common stock to executives at $19,253,961 for services. (Note 7) During the year ended April 30, 2022, the Company issued 50,667 shares of common stock to landlord at $52,900 for lease payment on office premise. During the year ended April 30, 2022, the Company issued 20,000 shares of common stock for cash proceed of $28,965, incurring shares issuance cost of $1,035. 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. (Note 8) As of April 30, 2023 and 2022, the issued and outstanding ordinary common stock was 39,454,300 and 31,361,572 shares, respectively. Founders’ Class A Common Stock and Founders’ Series A Non-Voting Redeemable Preferred Stock During the year ended April 30, 2021, the Company issued common and preferred stock units comprising 115,000 shares of founders’ class A common stock and 28,750 shares of founder’s series A non-voting redeemable preferred stock to non-affiliates for total consideration of $287,500. The founder’s series A non-voting redeemable preferred stock has a redemption value of $15 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $224,905 was determined to be its fair market value. 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 April 30, 2023 and 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 April 30, 2023 and 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 April 30, 2023 and 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 year ended April 30, 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 April 30, 2023 168,000 $ 1.25 The fair value of the warrants on the date of grant was estimated at $263,060 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 April 30, 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 1.36 $ 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 April 30, 2023, for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of April 30, 2023, the aggregate intrinsic value of warrants outstanding was $0 based on the closing market price of $0.16 on April 30, 2023.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Apr. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Related party compensation for the year ended April 30, 2023 and 2022, and shareholding and salary payable as of April 30, 2023 and 2022, are summarized as below: Year ended April 30, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation CEO $ 67,670 $ - $ 152,625 Advisor - Affiliate - 60,000 - President 15,000 - 13,125 COO 15,000 - 13,125 Interim CFO/Consultant 23,762 193,188 545,269 VP Sales and Marketing 81,335 - 47,125 President - Distro Plus 88,716 10,000 48,567 Operational Manager 15,947 - 4,760 VP - Distro Plus 12,050 - 18,630 $ 319,480 $ 263,188 $ 843,226 Year ended April 30, 2022 Title Wages Expense Management/Consulting Fees Stock Compensation CEO $ 15,000 $ 43,370 $ 2,121,563 Advisor - Affiliate - 90,000 11,429,273 President 20,000 - 2,405,937 COO 27,000 - 3,386,040 Interim CFO/Consultant 18,462 - 129,375 VP Sales and Marketing 57,800 - 1,531,336 $ 138,262 $ 133,370 $ 21,003,524 As of April 30, 2023 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO and CFO 7,412,500 500,000 - $ 3,462 Advisor - Affiliate 6,453,000 500,000 175,000 150,000 President 1,824,167 - - - COO 1,056,000 - - - Interim/Consultant 1,455,959 - - 87,500 VP Sales and Marketing 1,318,002 - - 5,538 President - Distro Plus 299,799 - - 4,038 Operational Manager 115,000 - - 903 VP - Distro Plus 29,380 - - 1,794 19,963,807 1,000,000 175,000 $ 253,235 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO and CFO 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 - - 11,076 Interim CFO/Consultant 375,000 - - 8,077 VP Sales and Marketing 1,368,836 - - 40,702 20,234,336 1,000,000 175,000 $ 177,932 CEO and CFO During the year ended April 30, 2022, the Company issued 2,100,000 shares of common stock to the CEO and CFO valued at $2,100,000. During the year ended April 30, 2022, the Company issued 2,162,500 shares of restricted common stock to the CEO and CFO valued at $2,121,563. During the year ended April 30, 2023, the Company issued 250,000 shares of common stock to the CEO and CFO valued at $152,625. During the years ended April 30, 2023 and 2022, the Company incurred management fees of $0 and $43,370 with the CEO and CFO, respectively. During the year ended April 30, 2023 and 2022, the Company incurred management salary expense of $67,670 and $15,000 to the CEO and CFO, respectively. As of April 30, 2023 and 2022, salary payable was $3,462 and $8,077, respectively. Advisor - Affiliate During the year ended April 30, 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 year ended April 30, 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 year ended April 30, 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 years ended April 30, 2023 and 2022, the Company incurred consulting fees of $60,000 and $90,000 which includes a sign on bonus of $50,000 to the affiliated advisor, respectively. As of April 30, 2023 and 2022, the total amount due to the affiliated advisor was $150,000 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 held. During the year ended April 30, 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 year ended April 30, 2022, the Company issued 2,384,167 shares of common stock to the President valued at $2,405,938. During the year ended April 30, 2023, the Company issued 62,500 shares of common stock to the President valued at $13,125 for services rendered. On April 30, 2023, pursuant to an agreement entered with the President of the Company for his resignation, the President returned 750,000 shares of common stock to the Company. The returned shares were immediately cancelled. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $15,000 and $20,000 to the President, respectively. During the year ended April 30, 2023, the President forgave management salary payable of $35,000 and the Company recorded it to additional paid in capital. As of April 30, 2023 and 2022, salary payable was $0 and $20,000, respectively. COO During the year ended April 30, 2022, the Company issued 55,000 shares of common stock to the COO valued at $82,500. During the year ended April 30, 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. During the year ended April 30, 2022, the Company issued 208,333 shares of restricted common stock to the COO at $153,750. During the year ended April 30, 2023, the Company issued 62,500 shares of common stock to the COO valued at $13,125 for services rendered. 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. The returned shares were immediately cancelled. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $15,000 and $27,000 to the COO, respectively. During the year ended April 30, 2023, the COO forgave management salary payable of $26,077 and the Company recorded it to additional paid in capital. As of April 30, 2023 and April 30, 2022, salary payable was $0 and $11,076, respectively. Interim CFO/Consultant On August 22, 2022, the Company’s CFO resigned and entered into month-to-month Independent Contractor Agreement as Interim CFO. During the year ended April 30, 2022, the Company issued 375,000 shares of common stock to the CFO valued at $129,375. During the year ended April 30, 2023, the Company issued 1,080,959 shares of common stock to the CFO valued at $545,269. During the year ended April 30, 2023 and 2022, the Company incurred management salary of $23,762 and $18,462 and incurred consulting fees of $193,188 and $0 to the CFO, respectively. As of April 30, 2023 and 2022, consulting and salary payable was $87,500 and $8,077, respectively. VP Sales and Marketing During the year ended April 30, 2022, the Company issued 1,366,336 shares of common stock to the VP Sales and Marketing valued at $1,531,336. During the year ended April 30, 2023, the Company issued 229,166 shares of common stock to the VP Sales and Marketing valued at $47,125. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $81,335 and $57,800 to the VP Sales and Marketing, respectively. As of April 30, 2023 and 2022, salary payable was $5,538 and $40,702, respectively. The VP Sales and Marketing resigned on March 27, 2023 and rejoined the Company as Lead Technologist of the Company on April 10, 2023. President – Distro Plus During the year ended April 30, 2023, the Company issued 299,799 shares of common stock to the President of Distro Plus Division valued at $48,567. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $88,716 and $0 to the President, respectively. As of April 30, 2023 and 2022, salary payable was $4,038 and $0, respectively. During the years ended April 30, 2023 and 2022, the Company incurred consulting fees of $10,000 and $0 to the President, respectively. Operational Manager During the year ended April 30, 2023, the Company issued 115,000 shares of common stock to the Operational Manager valued at $18,630. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $15,947 and $0 to the Operational Manager, respectively. As of April 30, 2023 and 2022, salary payable was $903 and $0, respectively. VP – Distro Plus During the year ended April 30, 2023, the Company issued 29,380 shares of common stock to the Vice President of Distro Plus Division valued at $4,760. During the years ended April 30, 2023 and 2022, the Company incurred management salary of $12,050 and $0 to the Vice President, respectively. As of April 30, 2023 and 2022, salary payable was $1,794 and $0, respectively. As of April 30, 2023 and 2022, the amount due to the related parties was $253,235 and $177,932, respectively.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	12 Months Ended
COVERTIBLE NOTE PAYABLE	Apr. 30, 2023
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 8 - COVERTIBLE NOTE PAYABLE Convertible note payable at April 30, 2023 and 2022 consists of the following: April 30, 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 year ended April 30, 2022, the Company recorded amortization of debt discount of $194,930 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 year ended April 30, 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 April 30, 2023, the debt discount was fully amortized. As of April 30, 2023 and 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 years ended April 30, 2023 and 2022, the Company recorded amortization of debt discount of $15,480 and $101,913 reporting under interest expense in the statements of operations, respectively. As of April 30, 2023, the debt discount was fully amortized. As of April 30, 2023 and 2022, the convertible note was $168,000 and $152,519, net of note discount of $0 and $15,480 respectively. During the years ended April 30 2023 and 2022, the Company recorded interest expense of $32,540 and $31,304, respectively. As of April 30, 2023 and 2022, the accrued interest payable was $63,844 and 31,304, respectively. As of April 30, 2023 and 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	12 Months Ended
PROMISSORY NOTE PAYABLE	Apr. 30, 2023
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 9 - PROMISSORY NOTE PAYABLE Promissory note payable at April 30, 2023 and 2022, consists of the following: April 30, 2023 April 30, 2022 June 2022 $ 20,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - November 2022 60,500 - January 2023 330,000 - February 2023 220,000 - March 2023 105,000 - April 2023 220,000 - Total promissory notes payable, gross 1,505,500 - Less: Unamortized debt discount (293,952 ) - Total promissory notes $ 1,211,548 $ - 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 was returned to the noteholder. The Company has also issued 75,000 Restricted Common Shares valued at $15,750 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $16,750 reporting under interest expense in the statements of operations. On February 2, 2023, the Company agreed that in exchange for the noteholder agreeing to forbear and extend the maturity date until May 7, 2023, the Company agreed to pay a 3% fee on the outstanding balance. On May 7, 2023, the Company reached an agreement with the noteholder to extend the expiry date until August 7, 2023. During the year ended April 30, 2023, the Company made partial principal repayment of $55,000 and partial interest repayment of $5,250. As of April 30, 2023, the promissory note was $20,000. On June 22, 2023, the promissory note was full repaid. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $29,055 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $9,534. On April 25, 2023, the Company agreed that in exchange for the noteholder agreeing to forbear and extend the maturity date until October 17, 2023, the Company issued 100,000 shares of common stock to the noteholder valued at $14,100 on April 27, 2023. of April 30, 2023, the promissory note was $45,466. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $43,583 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $14,301. On April 25, 2023, the Company agreed that in exchange for the noteholder agreeing to forbear and extend the maturity date until October 17, 2023, the Company issued 150,000 shares of common stock to the noteholder valued at $21,150 on April 27, 2023. As of April 30, 2023, the promissory note was $68,199. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $26,920 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $11,669. On April 25, 2023, the Company agreed that in exchange for the noteholder agreeing to forbear and extend the maturity date until November 9, 2023, the Company issued 100,000 shares of common stock to the noteholder valued at $14,100 on April 27, 2023. As of April 30, 2023, the promissory note was $43,331. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $24,840 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $13,749. On April 25, 2023, the Company agreed that in exchange for the noteholder agreeing to forbear and extend the maturity date until November 27, 2023, the Company issued 100,000 shares of common stock to the noteholder valued at $14,100 on April 27, 2023. As of April 30, 2023, the promissory note was $41,251. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $34,212 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $23,672. As of April 30, 2023, the promissory note was $58,828. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $15,226 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $11,067. As of April 30, 2023, the promissory note was $43,933. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $22,840 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $16,600. As of April 30, 2023, the promissory note was $65,900. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $34,971 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $22,912. As of April 30, 2023, the promissory note was $59,588. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $6,300 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $6,583. As of April 30, 2023, the promissory note was $53,917. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $4,509 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $9,307. As of April 30, 2023, the promissory note was $45,693. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $4,454 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $9,362. As of April 30, 2023, the promissory note was $45,638. 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 year ended April 30, 2023, the Company recorded amortization of debt discount of $15,388 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $39,876. As of April 30, 2023, the promissory note was $180,124. On February 22, 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%. The Company has also issued 300,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $26,395 comprising original issue discount of $5,000 and discount from note inducement of $21,395. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $7,151 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $19,244. As of April 30, 2023, the promissory note was $35,756. 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 on January 22, 2024 and accrues interest at 10%. The Company has also issued 300,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $40,728 comprising original issue discount of $15,000 and discount from note inducement of $25,728. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $8,267 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $32,461. As of April 30, 2023, the promissory note was $132,539. On March 20, 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 February 20, 2024, 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 $12,329 comprising original issue discount of $5,000 and discount from note inducement of $7,329. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $1,787 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $10,541. As of April 30, 2023, the promissory note was $44,459. On March 30, 2023, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $50,000 Promissory Note for a purchase price of $50,000. The note matures on May 1, 2023 and accrues interest at 1%. The Company has also issued 100,000 Restricted Common Shares to the investor as an inducement. In the event that payment is not made within 15 days of the due date, then the loan will be in default and Mr. Vapor inventory will be forfeit immediately and shipped to the lender at the Company’s expense. The Company recorded debt discount of $13,235 from discount from note inducement of $7,329. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $12,834 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $401. As of April 30, 2023, the promissory note was $49,599. On April 13, 2023, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $110,000 Promissory Note for a purchase price of $100,000, 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 March 13, 2024 and accrues interest at 10%. The Company has also issued 200,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $23,184 comprising original issue discount of $10,000 and discount from note inducement of $13,184. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $1,242 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $21,942. As of April 30, 2023, the promissory note was $88,058. On April 14, 2023, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $110,000 Promissory Note for a purchase price of $100,000, 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 March 14, 2024 and accrues interest at 10%. The Company has also issued 200,000 Restricted Common Shares to the investor as an inducement. The Company recorded total debt discount of $21,842 comprising original issue discount of $10,000 and discount from note inducement of $11,842. During the year ended April 30, 2023, the Company recorded amortization of debt discount of $1,112 reporting under interest expense in the statements of operations. As of April 30, 2023, the debt discount was $20,730. As of April 30, 2023, the promissory note was $89,270. During the year ended April 30, 2023 and 2022, the Company recorded interest expense of $60,893 and $0, respectively. As of April 30, 2023 and April 30, 2022, the accrued interest payable was $55,643 and 0, respectively. As of April 30, 2023 and April 30, 2022, the promissory note payable was $1,211,549 and $0, net of debt discount of $293,952 and $0, respectively.

LEASES

LEASES	12 Months Ended
LEASES	Apr. 30, 2023
LEASES
LEASES	NOTE 10 – LEASES In March 2023, the Company entered into finance lease contracts for three vehicles with the ownership of the vehicles transferred to the Company at the end of the term of the leases. The term of these leases are four years with APR ranged from 10.96% to 18%. The Company made downpayment of $5,000 on two vehicles and $6,500 on vehicle. As of April 30, 2023, the finance lease obligations included in current liabilities was $25,383 and finance lease obligations included in non-current liabilities was $88,221. During the year ended April 30, 2023, interest expense was $855 and depreciation on the right-of-used assets was $2,753. As of April 30, 2023, the Company had the following lease obligations: Discount April 30, Rate Maturity 2023 Current 6.13% - 10.51% March 20, 2027 $ 25,383 Non-current 6.13% - 10.51% March 20, 2027 88,221 $ 113,604 Balance - April 30, 2022 $ - Lease liability additions 115,620 Repayment of Lease liability (2,871 ) Imputed interest 855 Balance - April 30, 2023 $ 113,604 The following table summarizes the maturity of our lease liabilities as of April 30, 2023: Year Ended April 30, 2024 $ 34,457 2025 34,457 2026 34,457 2027 31,586 Total lease payments 134,957 Less: imputed interest (21,353 ) Lease liabilities $ 113,604 As of April 30, 2023, the Company has right-of-use assets as follows: Balance - April 30, 2022 $ - Additions 132,120 Depreciation (2,753 ) Balance - April 30, 2023 $ 129,367

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	12 Months Ended
COMMITTMENTS AND CONTINGENCIES	Apr. 30, 2023
COMMITTMENTS AND CONTINGENCIES
COMMITTMENTS AND CONTINGENCIES	NOTE 11 - 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. As of April 30, 2023, the lease is currently on month-to-month basis. The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations.

INCOME TAX

INCOME TAX	12 Months Ended
INCOME TAX	Apr. 30, 2023
INCOME TAX
INCOME TAX	NOTE 12 INCOME TAX The Company provides for income taxes under ASC 740, “ Income Taxes.” The reconciliation of the net operating loss for year ended April 30, 2023 and 2022 is shown as follows: Year Ended April 30, April 30, 2023 2022 Net loss $ (4,035,513 ) $ (29,590,456 ) Add: Stock based compensation 2,202,707 28,292,017 Net operating loss $ (1,832,806 ) $ (1,298,439 ) The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of April 30, 2023 and 2022 are as follows: April 30, April 30, 2023 2022 Net operating loss carryforward $ (3,747,889 ) $ (1,915,083 ) Effective tax rate 21 % 21 % Deferred tax asset (787,057 ) (402,167 ) Less: Valuation allowance 787,057 402,167 Net deferred asset $ - $ - The valuation allowance increased by $384,890 and $272,672 during the years ended April 30, 2023 and 2022, respectively. As of April 30, 2023, the Company had approximately $3.7 million in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire between 2036 and 2038. NOLs generated in tax years prior to April 30, 2018 can be carried forward for twenty years, whereas NOLs generated after April 30, 2018 can be carried forward indefinitely. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2016 through 2023 are subject to review by the tax authorities. The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the years ended April 30, 2023 or 2022. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at April 30, 2023 or 2022. Tax returns for the years ended 2016 through 2023 are subject to review by the tax authorities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Apr. 30, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS Subsequent to April 30, 2023, and through the date that these financials were issued, the Company had the following subsequent events: From May 1, 2023 through August 29, 2023, the Company issued 613,437 shares of common stock for the conversion of note principal amount of $93,150. Pursuant to the exchange agreement entered on May 18, 2023, the Company issued 400,000 shares of common stock for the conversion of 7,500 Founders Series A Non-Voting Redeemable Preferred Stock. On August 15, 2023, the Company issued an aggregate of 400,000 shares of common stock for term extension of three promissory notes. On August 15, 2023, the Company issued 675,377 shares of common stock to consultants for services. On August 29, 2023, the Company issued 150,000 S-8 shares to a consultant for services. On August 15, 2023, the Company issued 786,000 shares of common stock as loan inducements for to promissory notes. On Aug 15, 2023, the Company issued 1,629,746 shares of common stock to executives and employees. From May 1, 2023 through August 29, 2023, the Company issued promissory notes for aggregate principal amount of $597,300 for proceed of $543,000. These notes are 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. These notes all have expiry term for one year and annual interest rate of 10%. During May 1, 2023 through August 29, 2023, the Company made repayment of $103,000 on promissory notes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Income Taxes	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period when a different tax rate is enacted. Pursuant to the provisions of ASC 740, “Income Taxes,” the Company provides valuation allowances for deferred tax assets for which it does not consider realization of such assets to be more likely than not. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the historical taxable income generation, projected future taxable income, the reversal of existing deferred tax liabilities and tax planning strategies in making this assessment (Note 12).
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities refers to trade payable to non-affiliate vendors. As of April 30, 2023 and 2022, accounts payable and accrued liabilities was $517,037 and $519,606, respectively.
Leases	We determine if an arrangement is a lease at inception and whether the lease obligation is an operating lease or finance lease in accordance with ASC 842, “Leases.” A lease obligation is classified as a finance lease, if at least one of the following criteria is met: · A transferal of ownership of an asset to the lessee at the end of the term of the initial lease · The lessee is reasonably certain that they will exercise a purchase option at the end of the term of the lease · The leased asset has no alternative use to the lessor at the end of the lease · The lease term is a major part of the economic life (75%) of the underlying asset · The present value of lease payments is substantially all of the fair value of the leased asset (90%) Operating leases Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liabilities - current, and operating lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term by adding interest expense determined using the effective interest method to the amortization of right-of-use asset. Amortization of the right-of-use asset is calculated as the difference between the straight-line expense and the interest expense on the lease liability over the lease term. Lease expense is presented at a single line item in the operating expense in the statement of operations. The right-of-use assets is tested for impairment in accordance with ASC 360. Finance lease Finance leases are included in finance lease right-of-use (“ROU”) assets, finance lease liabilities - current, and finance lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Finance lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The finance lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Interest expense is determined using the effective interest method. Amortization is recorded on the right-of-use asset on a straight-line basis. Interest and amortization expense are generally presented separately in the statement of operations. The right-of-use asset is tested for impairment in accordance with ASC 360.
Basis of presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30.
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. For the year ended April 30, 2022, common stock issued for prepaid expense has been reclass from adjustments to reconcile net loss to net cash used in operating activities to non-cash items in the Statement of Cash Flow. For the year ended April 30, 2022, common stock issued for prepaid expense, which was reported under stock based compensation in the year ended April 30, 2022 Form 10-K, was separately reported in an individual line item in the statement of stockholders’ deficit.
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 April 30, 2023 and 2022, the Company had cash of $55,496 and $2,877, respectively.
Account Receivable	Accounts receivable are recorded in accordance with ASC 310, “Receivables,” 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 April 30, 2023 and 2022, the Company had accounts receivable of $43,614 and $1,104, respectively. As of April 30, 2023, the Company has two customers concentrated over 10% of the accounts receivable at 67% and 27%, respectively. As of April 30, 2022, the Company has three customers concentrated over 10% of the accounts receivable at 46%, 30% and 21%, 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 April 30, 2023 and 2022, prepaid expense was $69,351and $445,633, respectively. As of April 30, 2023 and 2022, $67,351 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. April 30, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 67,351 443,633 Total $ 69,351 $ 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 year-end was purchased near the end of the year. The Company continuously evaluates the adequacy of these reserves and makes adjustments to these reserves as required. As of April 30, 2023 and 2022, the Company had finished goods inventory of $156,997 and $0, respectively. As of April 30, 2023, the company had $124,437 of Mr. Vapor inventory ad $32,560 of Nutriumph inventory (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 April 30, 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 years ended April 30, 2023 and 2022, the Company recognized $653,000 and $1,157,119 of revenues related to merchandise and product sales, and $516 and $5,703 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $653,516 and $1,162,822, respectively. The Company incurred cost of revenue of $467,504 and $1,143,947 and generated gross profit of $186,012 and $18,875 during the years ended April 30, 2023 and 2022, respectively. In regard to the sales that occurred during the years ended April 30, 2023 and 2022, there are no unfulfilled obligations related to the merchandise and product sales. During the year ended April 30, 2023, the Company has three customers contributed over 10% of total sales at 54%, 31% and 10%, respectively. During the year ended April 30, 2022, the Company has three customers contributed over 10% of total sales at 21%, 13% and 12%, respectively.
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 years ended April 30, 2023 and 2022, the Company recorded $2,202,707 stock-based compensation expense and $27,848,384 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $617,327 and $3,968 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. Year Ended April 30, 2023 2022 Common stock award to consultants $ 1,359,481 $ 6,844,861 Common stock award to management and executives - related parties 843,226 21,003,523 $ 2,202,707 $ 27,848,384
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 year ended April 30, 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. April 30, April 30, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 433,000 Warrants 168,000 448,000 1,431,000 1,881,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at April 30, 2023 and 2022, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of April 30, 2023 and 2022, convertible shares from the Company’s non-affiliate convertible notes were 263,000 shares and 433,000 shares, respectively. (Note 8) As of April 30, 2023 and 2022, the outstanding warrants issued in connection with these convertible notes were 168,000 and 448,000, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2023 2022 Net loss per share, basic diluted $ (0.12 ) $ (1.35 ) Net loss per common shares outstanding: Founders Class A Common stock $ (35.09 ) $ (257.31 ) Ordinary Common stock $ (0.12 ) $ (1.35 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 33,638,527 21,846,279 Total weighted average shares outstanding 33,753,527 21,961,279
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, 2023, 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)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	April 30, April 30, 2023 2022 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 67,351 443,633 Total $ 69,351 $ 445,633
Schedule of property, plant and equipment	Furniture and Equipment 3-5 years Computer Equipment 2 years
Schedule of share-based compensation	Year Ended April 30, 2023 2022 Common stock award to consultants $ 1,359,481 $ 6,844,861 Common stock award to management and executives - related parties 843,226 21,003,523 $ 2,202,707 $ 27,848,384
Schedule of Basic and Diluted Loss per Share	April 30, April 30, 2023 2022 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 263,000 433,000 Warrants 168,000 448,000 1,431,000 1,881,000
Schedule of net loss per share for each of class	Year Ended April 30, 2023 2022 Net loss per share, basic diluted $ (0.12 ) $ (1.35 ) Net loss per common shares outstanding: Founders Class A Common stock $ (35.09 ) $ (257.31 ) Ordinary Common stock $ (0.12 ) $ (1.35 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 33,638,527 21,846,279 Total weighted average shares outstanding 33,753,527 21,961,279

ASSETS PURCHASE (Table)

ASSETS PURCHASE (Table)	12 Months Ended
ASSETS PURCHASE (Table)	Apr. 30, 2023
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2024 $ 28,518 2025 28,518 Thereafter 5,254 $ 62,290

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	12 Months Ended
PROPERTY AND EQUIPMENT (Table)	Apr. 30, 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 April 30, 2023 $ 72,504 $ 9,215 $ 81,719 Accumulated Depreciation Furniture and Equipment Computer Equipment Total April 30, 2022 $ 1,621 $ - $ 1,621 Additions 6,060 1,152 7,212 April 30, 2023 $ 7,681 $ 1,152 $ 8,833 Net book value Furniture and Equipment Computer Equipment Total April 30, 2022 $ 4,098 $ - $ 4,098 April 30, 2023 $ 64,823 $ 8,063 $ 72,886

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	12 Months Ended
CAPITAL STOCK (Table)	Apr. 30, 2023
CAPITAL STOCK
Schedule of Equity Compensation Plans	Equity Compensation Plan Information Number of securities to be issued Weighted- average Number of securities upon exercise exercise price remaining available of outstanding of outstanding for future issuance options, options, under equity warrants and warrants and compensation plans Plan category rights rights (1 ) Equity compensation plans approved by security holders 1,867,122 common - N/A shares
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 April 30, 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 1.36 $ 1.25 - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	12 Months Ended
RELATED PARTY TRANSACTIONS (Table)	Apr. 30, 2023
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Year ended April 30, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation CEO $ 67,670 $ - $ 152,625 Advisor - Affiliate - 60,000 - President 15,000 - 13,125 COO 15,000 - 13,125 Interim CFO/Consultant 23,762 193,188 545,269 VP Sales and Marketing 81,335 - 47,125 President - Distro Plus 88,716 10,000 48,567 Operational Manager 15,947 - 4,760 VP - Distro Plus 12,050 - 18,630 $ 319,480 $ 263,188 $ 843,226 Year ended April 30, 2022 Title Wages Expense Management/Consulting Fees Stock Compensation CEO $ 15,000 $ 43,370 $ 2,121,563 Advisor - Affiliate - 90,000 11,429,273 President 20,000 - 2,405,937 COO 27,000 - 3,386,040 Interim CFO/Consultant 18,462 - 129,375 VP Sales and Marketing 57,800 - 1,531,336 $ 138,262 $ 133,370 $ 21,003,524 As of April 30, 2023 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO and CFO 7,412,500 500,000 - $ 3,462 Advisor - Affiliate 6,453,000 500,000 175,000 150,000 President 1,824,167 - - - COO 1,056,000 - - - Interim/Consultant 1,455,959 - - 87,500 VP Sales and Marketing 1,318,002 - - 5,538 President - Distro Plus 299,799 - - 4,038 Operational Manager 115,000 - - 903 VP - Distro Plus 29,380 - - 1,794 19,963,807 1,000,000 175,000 $ 253,235 As of April 30, 2022 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Title (Shares) (Shares) (Shares) Salary/Consulting Fees Payable CEO and CFO 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 - - 11,076 Interim CFO/Consultant 375,000 - - 8,077 VP Sales and Marketing 1,368,836 - - 40,702 20,234,336 1,000,000 175,000 $ 177,932

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	12 Months Ended
COVERTIBLE NOTE PAYABLE (Table)	Apr. 30, 2023
COVERTIBLE NOTE PAYABLE
Schedule of Convertible note payable	April 30, 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)	12 Months Ended
PROMISSORY NOTE PAYABLE (Table)	Apr. 30, 2023
PROMISSORY NOTE PAYABLE
Schedule of promissory note payable	April 30, 2023 April 30, 2022 June 2022 $ 20,000 $ - August 2022 137,500 - September 2022 110,000 - October 2022 302,500 - November 2022 60,500 - January 2023 330,000 - February 2023 220,000 - March 2023 105,000 - April 2023 220,000 - Total promissory notes payable, gross 1,505,500 - Less: Unamortized debt discount (293,952 ) - Total promissory notes $ 1,211,548 $ -

LEASES (Table)

LEASES (Table)	12 Months Ended
LEASES (Table)	Apr. 30, 2023
LEASES
Summary of Lease obligations	Discount April 30, Rate Maturity 2023 Current 6.13% - 10.51% March 20, 2027 $ 25,383 Non-current 6.13% - 10.51% March 20, 2027 88,221 $ 113,604 Balance - April 30, 2022 $ - Lease liability additions 115,620 Repayment of Lease liability (2,871 ) Imputed interest 855 Balance - April 30, 2023 $ 113,604
Summarizes the maturity of our lease liabilities	Year Ended April 30, 2024 $ 34,457 2025 34,457 2026 34,457 2027 31,586 Total lease payments 134,957 Less: imputed interest (21,353 ) Lease liabilities $ 113,604
Summary of Right-of-use assets	Balance - April 30, 2022 $ - Additions 132,120 Depreciation (2,753 ) Balance - April 30, 2023 $ 129,367

INCOME TAX (Table)

INCOME TAX (Table)	12 Months Ended
INCOME TAX (Table)	Apr. 30, 2023
INCOME TAX
Schedule of net operating loss	Year Ended April 30, April 30, 2023 2022 Net loss $ (4,035,513 ) $ (29,590,456 ) Add: Stock based compensation 2,202,707 28,292,017 Net operating loss $ (1,832,806 ) $ (1,298,439 )
Schedule of deferred tax asset	April 30, April 30, 2023 2022 Net operating loss carryforward $ (3,747,889 ) $ (1,915,083 ) Effective tax rate 21 % 21 % Deferred tax asset (787,057 ) (402,167 ) Less: Valuation allowance 787,057 402,167 Net deferred asset $ - $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	May 05, 2020	Apr. 30, 2023	Apr. 30, 2022
Common stock, shares issued		39,454,300	31,361,572
Common stock, shares outstanding		31,361,572	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
Qwnership percentage	20%
Business acquisition percentage of voting interests acquired	53.67%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
GOING CONCERN
Accumulated deficit	$ (34,502,113)	$ (30,466,600)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment for shares issued to consultants	67,351	443,633
Prepaid expenses	$ 69,351	$ 445,633

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Apr. 30, 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 ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	1,359,481	6,844,861
Common stock award to management and executives - related parties	843,226	21,003,523
Total	$ 2,202,707	$ 27,848,384

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Antidilutive securities excluded from the computation of EPS	1,431,000	1,881,000
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	448,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	263,000	433,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Share: Basic and Diluted	$ (0.12)	$ (1.35)
Net loss per common shares outstanding Founders Class A Common stock	(35.09)	(257.31)
Net loss per common shares outstanding Ordinary Common stock	$ (0.12)	$ (1.35)
Weighted average shares outstanding Founders Class A Common stock	115,000	115,000
Weighted average shares outstanding Ordinary Common stock	33,638,527	21,846,279
Total weighted average shares outstanding	33,753,527	21,961,279

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Jun. 07, 2022
Accounts payable and accrued liabilities	$ 517,037	$ 519,606
Accounts Receivable	43,614	1,104
Cash and cash equivalents	55,496	2,877
Prepaid expense	69,351	445,633
Cost of revenue	467,504	1,143,947
Gross profit	186,012	18,875
Revenue Recognition during period	653,516	1,162,822
Security deposit	2,000	2,000
Inventory	156,997	0
Prepayment for common shares issued to consultants		443,633
Stock-based compensation expense	2,202,707	27,848,384
Prepaid services	$ 617,327	3,968
Convertible Notes [Member]
Convertible note		$ 433,000	$ 75,000
Convertible shares	263,000
Series A Preferred Stock [Member]
Preferred Stock, Shares Issued	1,000,000	1,000,000
Preferred Stock, Shares Outstanding	1,000,000	1,000,000
Warrants [Member]
Issued warrants		448,000
Outstanding warrants	$ 168,000	$ 448,000
Merchandise And Product Sales [Member]
Revenue Recognition during period	653,000	1,157,119
Shipping Recovered Merchandise Sales [Member]
Revenue Recognition during period	516	$ 5,703
Mr. Vapor [Member]
Inventory	124,437
Nutriumph [Member]
Inventory	$ 32,560

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Apr. 30, 2023 USD ($)
ASSETS PURCHASE
Amortization expenses 2024	$ 28,518
Amortization expenses Year 2025	28,518
Thereafter	5,254
Intangible assets net	$ 62,290

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		12 Months Ended
ASSETS PURCHASE (Details Narrative) - USD ($)	Jul. 07, 2022	Apr. 30, 2023	Apr. 30, 2022
Intangible Assets, net		$ 62,290	$ 0
Intangible Assets		85,553
Amortization expense recorded as general and administrative expense		23,263	$ 0
Deemed value		0
Herberall Trademarks [Member]
Accumulated amortization		23,263
Intangible Assets, net		$ 62,290
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 ($)	12 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Cost Beggining	$ 5,719
Cost Additions	76,000
Cost Ending	81,719
Accumulated Depreciation Beggining	1,621
Accumulated Depreciation Additions	7,212
Accumulated Depreciation Ending	8,833
Net book value	72,886	$ 4,098
Computer Equipment [Member]
Cost Beggining	0
Cost Additions	9,215
Cost Ending	8,063
Accumulated Depreciation Beggining	0
Accumulated Depreciation Additions	1,152
Accumulated Depreciation Ending	1,152
Net book value	9,215	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	6,060
Accumulated Depreciation Ending	7,681
Net book value	$ 64,823	$ 4,098

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Apr. 30, 2023	Apr. 30, 2022	Jan. 21, 2021
Price per share			$ 0.0001
Property and Equipment	$ 72,886	$ 4,098
Depreciation expense	7,212	1,143
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)	12 Months Ended
CAPITAL STOCK (Details)	Apr. 30, 2023 shares
Securities issuance future compensation plans [Member]
Equity compensation plans approved by security holders	1,867,122

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1) - $ / shares	12 Months Ended
CAPITAL STOCK (Details 1) - $ / shares	Apr. 30, 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 2)

CAPITAL STOCK (Details 2)	12 Months Ended
CAPITAL STOCK (Details 2)	Apr. 30, 2022 $ / shares
Exercise price	$ 1.25
Expected term	5 years
Minimum [Member]
Expected average volatility	555%
Risk-free interest rate	0.41%
Maximum [Member]
Expected average volatility	591%
Risk-free interest rate	0.43%

CAPITAL STOCK (Details 3)

CAPITAL STOCK (Details 3)	12 Months Ended
CAPITAL STOCK (Details 3)	Apr. 30, 2023 $ / shares shares
CAPITAL STOCK
Warrants Outstanding, Number of shares \| shares	168,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	1 year 4 months 9 days
Warrants outstanding, Weighted average exercise price \| $ / shares	$ 1.25
Warrants exercisable, Number of shares \| shares	0
Warrants exercisable, Weighted average exercise price \| $ / shares	$ 0

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)		1 Months Ended				12 Months Ended
CAPITAL STOCK (Details Narrative) - USD ($)	Apr. 04, 2023	Jan. 31, 2022	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021	May 21, 2022
Prepaid expense							$ 443,633
Lease payment						$ 134,957
Common stock, shares authorized						90,000,000	90,000,000
Common stock shares returned by COO						1,369,333
Common stock returned by president						750,000
Common stock, shares issued						39,454,300	39,454,300
Common stock, shares outstanding						31,361,572	31,361,572
Total consideration								$ 287,500
Per shares				$ 0.0001
Common stock, shares par value						$ 0.0001	$ 0.0001
Issuance cost							$ 1,035
Common stock, shares issued						39,454,300	31,361,572
Issued shares of common stock for cash proceed						16,500
Common stock, shares issued for services, value						$ 63,450	$ 28,965
Share capital authorized description					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
Cash proceeds						$ 24,757
Private Placement [Member]
Ordinary Common Stock							50,667
Consideration							$ 52,900
Dated June 16, 2021 [Member]
Common stock, shares authorized					90,000,000	280,000
Per shares						$ 0.15
Common stock, shares par value					$ 0.0001	$ 1.25
Common stock, shares issued						280,000
Cash proceeds						$ 42,000
Amended and restated article [Member]
Series A preferred stock				1,000,000	49,500,000
Warrants [Member]
Redemption fair market value						263,060	42,000
Exercised price									$ 0.15
Common stock purchase warrants shares									280,000
Minimum [Member]
Common stock, shares authorized					50,000,000
Maximum [Member]
Series A preferred stock					500,000
Per shares			$ 10					$ 15
Preferred stock value						$ 175,000	$ 175,000
Redemption fair market value			$ 1,750,000					$ 224,905
Equity compensation plan [Member]
Reserved common stock						2,200,000
Stock issued during period for employee and consultant, shares	332,878
Grant date value	$ 0.162
Stock issuance expense	$ 53,892
Shares to be issued	1,867,122
Redeemable Preferred Stocks Series A Non Voting [Member]
Ordinary Common Stock							6,504,895
Consideration				$ 50
Cash proceeds							$ 7,732,127
Preferred Stock shares				500,000
Shares were issued for prepaid expenses							1,160,938
Consultants							$ 447,600
Consultant and Employees [Member]
Common stock, shares issued						1,937,140
Common stock, shares issued for services, value						$ 678,697
VP Sales and Marketing [Member]
Common stock, shares issued						80,000
Common stock, shares issued for services, value						$ 35,200
Consultant [Member]
Ordinary Common Stock						505,000
Cash proceeds						$ 200,700
Promissory Note [Member]
Lease payment						$ 32,591
Ordinary Common Stock						2,975,000
Common stock, shares issued						105,785
Chief Executive Officer [Member]
Ordinary Common Stock								62,595
Executive [Member]
Common stock, shares issued		15,000				2,129,304
Common stock, shares issued for services, value						$ 843,226
Cash proceeds		$ 15,000
Aseets Purchase Agreement [Member]
Per shares						$ 0.19
Ordinary Common Stock						450,000
Common stock, shares issued						400,000
Stock isued for aquisition						$ 76,000
Common stock, shares issued for services, value						59,000
Cash proceeds						$ 50,000
Shares were issued for prepaid expenses						200,000
Exercised price						$ 0.30
Series A Non-Voting Redeemable Preferred stock [Member]
Series A preferred stock, share issued						28,750	28,750	28,750
Preferred stock value						$ 1,750,000	$ 1,750,000
Founders Class A Common Stock [Member]
Common stock, shares authorized					10,000,000	10,000,000	10,000,000
Common stock, shares outstanding						115,000	115,000	115,000
Common stock, shares par value						$ 0.0001	$ 0.0001
Common stock, shares issued						115,000	115,000
Series A Preferred Stocks [Member]
Series A preferred stock, share issued						1,000,000	1,000,000
Designated shares				1,000,000
Blank Check Preferred Stock [Member]
Ordinary Common Stock							15,104,336
Cash proceeds							$ 19,253,961
Blank Check Common Stock [Member]
Per shares				$ 0.0001
Consideration				$ 50
Preferred Stock shares				500,000
Ordinary Common Stock [Member]
Per shares						$ 0.15
Common stock, shares issued						1,133,332
Common stock, shares issued for services, value						$ 170,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Wages	$ 319,480	$ 138,262
Management/Consulting Fees	263,188	133,370
Stock Compensation	$ 843,226	$ 21,003,524
Common stock shares	19,963,807	20,234,336
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	$ 253,235	$ 177,932
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	60,000	90,000
Stock Compensation	$ 0	$ 11,429,273
Common stock shares	6,453,000	6,453,000
Convertible Series A Preferred Shares	500,000	500,000
Series A non voting redeemable preferred shares	175,000	175,000
Salary/Consulting Fees Payable	$ 150,000	$ 90,000
VP Sales and Marketing [Member]
Wages	81,335	57,800
Management/Consulting Fees	0	0
Stock Compensation	$ 47,125	$ 1,531,336
Common stock shares	1,318,002	1,368,836
Salary/Consulting Fees Payable	$ 5,538	$ 40,702
VP-Distro Plus Member
Wages	12,050
Management/Consulting Fees	0
Stock Compensation	$ 18,630
Common stock shares	29,380
Salary/Consulting Fees Payable	$ 1,794
COO [Member]
Wages	15,000	27,000
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	$ 3,386,040
Common stock shares	1,056,000	2,363,333
Salary/Consulting Fees Payable	$ 0	$ 11,076
CEO-GPO [Member]
Wages	67,670	15,000
Management/Consulting Fees	0	43,370
Stock Compensation	$ 152,625	$ 2,121,563
Common stock shares	7,412,500	7,162,500
Convertible Series A Preferred Shares	500,000	500,000
Salary/Consulting Fees Payable	$ 3,462	$ 8,077
President [Member]
Wages	15,000	20,000
Management/Consulting Fees	0	0
Stock Compensation	$ 13,125	$ 2,405,937
Common stock shares	1,824,167	2,511,667
Salary/Consulting Fees Payable	$ 0	$ 20,000
Chief Financial Officer [Member]
Wages	23,762	18,462
Management/Consulting Fees	193,188	0
Stock Compensation	$ 545,269	$ 129,375
Common stock shares	1,455,959	375,000
Salary/Consulting Fees Payable	$ 87,500	$ 8,077
President - Distro Plus Member
Wages	88,716
Management/Consulting Fees	10,000
Stock Compensation	$ 48,567
Common stock shares	299,799
Salary/Consulting Fees Payable	$ 4,038	0
Operational Manager Member
Wages	15,947
Management/Consulting Fees	0
Stock Compensation	$ 4,760
Common stock shares	115,000
Salary/Consulting Fees Payable	$ 903	$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 08, 2022	Oct. 18, 2022	Apr. 30, 2023	Apr. 30, 2022
Share Based Compensation Expenses			$ 1,296,031	$ 6,844,861
Common Stock Shares			19,963,807	20,234,336
Common stock value			$ 3,947	$ 3,136
Stock payable for services			$ 63,450	$ 28,965
Common stock, shares issued			39,454,300	31,361,572
Salary payable			$ 253,235	$ 177,932
Management fee			$ 582,667	271,632
27 Aug 2021 [Member]
cash consideration				210
Share Based Compensation Expenses				$ 2,452,290
Common Stock Shares				1,635,000
Stock payable for services				$ 2,452,500
Advisor - Affiliate [Member]
Series A Non Voting Redeemable Preferred Value				1,750,000
cash consideration				18
Share Based Compensation Expenses				$ 1,749,982
Common Stock Shares			6,453,000	6,453,000
Common Stock Shares				4,818,000
Common stock value				$ 7,227,000
Series A Non Voting Redeemable Preferred Share				175,000
Common stock ,Par value				$ 10
Consulting fee			$ 60,000	$ 90,000
Total amount due to the affiliated advisor			150,000	90,000
Salary payable			$ 150,000	$ 90,000
Chief Financial Officer [Member]
Common Stock Shares			1,455,959	375,000
Common stock value			$ 545,269	$ 129,375
Consulting fee			$ 193,188	$ 0
Common stock, shares issued			1,080,959	375,000
Management Salary Expense			$ 23,762	$ 18,462
Consulting fee payable			87,500
Salary payable			$ 87,500	8,077
President - Distro Plus Member
Common Stock Shares			299,799
Common stock value			$ 48,567
Consulting fee			10,000	0
Management Salary Expense			88,716	0
Salary payable			$ 4,038	0
Operational Manager Member
Common Stock Shares			115,000
Common stock value			$ 18,630
Common stock, shares issued			115,000
Management Salary Expense			$ 15,947	0
Salary payable			$ 903	0
VP Sales - Distro Plus [Member]
Common Stock Shares			29,380
Common stock value			$ 4,760
Management Salary Expense			12,050	0
Salary payable			1,794	0
Due to the related parties			$ 253,235	$ 177,932
President [Member]
Common Stock Shares			1,824,167	2,511,667
Salary payable			$ 0	$ 20,000
President [Member] \| Cash/Stock Compensation
Common stock value			$ 13,125	$ 2,405,938
Common stock, shares issued			62,500	2,384,167
Shares of common stock cancelled			750,000
Management Salary Expense			$ 15,000	$ 20,000
Salary payable			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] \| Series A Preferred Stock [Member]
Restricted Common stock issued				2,162,500
Common stock value			$ 152,625	$ 2,100,000
Common stock, shares issued			250,000	2,100,000
Salary payable			$ 3,462	$ 8,077
Proceeds from issuance of restricted stock units				2,121,563
Management fee			0	43,370
Salary expenses			$ 67,670	$ 15,000
COO [Member]
Common Stock Shares			1,056,000	2,363,333
Salary payable			$ 0	$ 11,076
COO [Member] \| Cash/Stock Compensation
Common stock value			$ 13,125	$ 82,500
Common stock, shares issued			62,500	55,000
Management Salary Expense			$ 15,000	$ 27,000
Salary payable			0	11,076
Proceeds from issuance of restricted stock units				$ 210
Common stock shares recapture		1,369,333
Common stock shares holding				208,333
Common stock shares returned	1,369,333
Forgave management salary payable			$ 26,077
Shares Awarded				2,100,000
Shares Awarded Value				$ 3,149,790
Stock payable Value				$ 153,750
VP Sales [Member] \| Cash/Stock Compensation
Common stock, shares issued			229,166	1,366,336
Management Salary Expense			$ 81,335	$ 57,800
Salary payable			5,538	40,702
Marketing valued			$ 47,125	$ 1,531,336

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Apr. 30, 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 ($)				1 Months Ended			12 Months Ended
COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)	Jun. 07, 2022	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 28, 2022	Jun. 16, 2021	Apr. 30, 2023	Apr. 30, 2022	Jan. 31, 2022
Total debt discount			$ 117,393					$ 15,480
Convertible note							$ 168,000	152,519
Interest expenses							32,540	31,304
Accrued interest payable							63,844	31,304
Debt discount on convertible notes payable							0	15,480
Amortization of debt discount							311,441	0
Convertible Notes [Member]
Total debt discount						$ 196,667	15,480	101,913
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
Description of warrant		he Company reduced the warrants exercise price of the attached warrants from $1.25 per share to $0.15 per share
Original issue discount	$ 1,000		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							$ 16,750	$ 0
Expiry date			June 8, 2022		October 16, 2022	March 16, 2022
Warrants [Member]
Total debt discount			$ 96,393			$ 166,667

PROMISSORY NOTE PAYABLE (Detail

PROMISSORY NOTE PAYABLE (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Less: Unamortized debt discount	$ (293,952)	$ 0
Total promissory notes	1,211,548	0
Total promissory notes payable, gross	1,505,500	0
June, 2022
Total promissory notes payable, gross	20,000	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
February 2023
Total promissory notes payable, gross	220,000	0
March 2023
Total promissory notes payable, gross	105,000	0
April 2023
Total promissory notes payable, gross	$ 220,000	$ 0

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)											1 Months Ended									12 Months Ended
PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)	Apr. 14, 2023	Apr. 13, 2023	Jan. 12, 2023	Jan. 11, 2023	Nov. 03, 2022	Oct. 14, 2022	Oct. 10, 2022	Sep. 09, 2022	Jun. 07, 2022	Sep. 08, 2021	Apr. 27, 2023	Mar. 30, 2023	Mar. 20, 2023	Feb. 22, 2023	Jan. 27, 2023	Oct. 18, 2022	Sep. 27, 2022	Aug. 17, 2022	Jun. 16, 2021	Apr. 30, 2023	Apr. 30, 2022
Interest expenses																				$ 60,893	$ 0
Accrued interest payable																				55,643	0
Promissory Note																				1,211,549	0
Debt discount																				293,952	0
Amortization debt discount																				311,441	0
Proceeds from convertible debt																				0	397,000
Convertible Notes [Member]
Original issue discount									$ 1,000	$ 21,000									$ 30,000
Promissory Note																				20,000
Amortization debt discount																				16,750	0
Total debt discount									16,750
Discount from note inducement									15,750
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, amount									$ 15,750
Restricted Common share issued as an inducement, shares									75,000
Partial principal loan repayment																				55,000
Partial interest repayment																				5,250
Convertible promissory note									$ 75,000												$ 433,000
Security Purchase Agreement \| February 22, 2023
Note inducement														$ 21,395
Original issue discount														5,000
Promissory Note																				35,756
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														October 30, 2023
Debt discount																				19,244
Amortization debt discount																				7,151
Issue of restricted common share														300,000
Total debt discount														$ 26,395
Interest rate														10%
Security Purchase Agreement \| September 09, 2022
Note inducement								$ 33,589
Original issue discount								5,000
Promissory Note																				43,331
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																				11,669
Amortization debt discount																				26,920
Issue of restricted common share								150,000
Total debt discount								$ 38,589
Interest rate								10%
Issued shares of common stock to the noteholder, Share											100,000
Issued shares of common stock to the noteholder, Value											$ 14,100
Security Purchase Agreement \| March 20, 2023
Note inducement													$ 7,329
Original issue discount													5,000
Promissory Note																				44,459
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													February 20, 2024
Debt discount																				10,541
Amortization debt discount																				1,787
Issue of restricted common share													100,000
Total debt discount													$ 12,329
Interest rate													10%
Security Purchase Agreement \| March 30, 2023
Note inducement												$ 7,329
Promissory Note																				49,599
Purchase price of promissory note												50,000
Issue of promissory notes												$ 50,000
Notes, maturity date												May 1, 2023
Debt discount																				401
Amortization debt discount																				12,834
Issue of restricted common share												100,000
Total debt discount												$ 13,235
Interest rate												1%
Security Purchase Agreement \| April 13, 2023
Note inducement		$ 13,184
Original issue discount		10,000
Promissory Note																				88,058
Purchase price of promissory note		100,000
Issue of promissory notes		$ 110,000
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		March 13, 2024
Debt discount																				21,942
Amortization debt discount																				1,242
Issue of restricted common share		200,000
Total debt discount		$ 23,184
Interest rate		10%
Security Purchase Agreement \| April 14, 2023
Note inducement	$ 11,842
Original issue discount	10,000
Promissory Note																				89,270
Purchase price of promissory note	100,000
Issue of promissory notes	$ 110,000
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	March 14, 2024
Debt discount																				20,730
Amortization debt discount																				1,112
Issue of restricted common share	200,000
Total debt discount	$ 21,842
Interest rate	10%
Security Purchase Agreement \| October 14, 2022
Note inducement						$ 50,384
Original issue discount						7,500
Promissory Note																				43,933
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																				11,067
Amortization debt discount																				15,226
Issue of restricted common share						150,000
Total debt discount						$ 57,884
Interest rate						10%
Security Purchase Agreement \| September 27, 2022
Note inducement																	$ 33,589
Original issue discount																	5,000
Promissory Note																				41,251
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																				13,749
Amortization debt discount																				24,840
Issue of restricted common share																	100,000
Total debt discount																	$ 38,589
Interest rate																	10%
Issued shares of common stock to the noteholder, Share											100,000
Issued shares of common stock to the noteholder, Value											$ 14,100
Security Purchase Agreement \| October 10,2022
Note inducement							$ 50,384
Original issue discount							7,500
Promissory Note																				58,828
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																				23,672
Amortization debt discount																				34,212
Issue of restricted common share							150,000
Total debt discount							$ 57,884
Interest rate							10%
Security Purchase Agreement \| October 18, 2022
Note inducement																$ 21,293
Original issue discount																5,000
Promissory Note																				65,900
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																				16,600
Amortization debt discount																				22,840
Issue of restricted common share																100,000
Total debt discount																$ 26,293
Interest rate																10%
Security Purchase Agreement \| November 3, 2022
Note inducement					$ 2,383
Original issue discount					10,500
Promissory Note																				53,917
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																				6,583
Amortization debt discount																				6,300
Issue of restricted common share					100,000
Total debt discount					$ 12,883
Interest rate					10%
Security Purchase Agreement \| January 11, 2023
Note inducement				$ 8,816
Original issue discount				5,000
Promissory Note																				45,693
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																				9,307
Amortization debt discount																				4,509
Issue of restricted common share				100,000
Total debt discount				$ 13,816
Interest rate				10%
Security Purchase Agreement \| January 12, 2023
Note inducement			$ 8,816
Original issue discount			5,000
Promissory Note																				45,638
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																				9,362
Amortization debt discount																				4,454
Issue of restricted common share			100,000
Total debt discount			$ 13,816
Interest rate			10%
Security Purchase Agreement \| January 27, 2023
Note inducement															$ 35,263
Original issue discount															20,000
Promissory Note																				180,124
Purchase price of promissory note															200,000
Issue of promissory notes															$ 220,000
Descriiption of trading days															5% 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																				39,876
Amortization debt discount																				15,388
Issue of restricted common share															400,000
Total debt discount															$ 55,263
Interest rate															10%
Security Purchase Agreemnet \| August 17, 2022
Note inducement																		$ 50,384
Original issue discount																		7,500
Promissory Note																				68,199
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																				14,301
Amortization debt discount																				43,583
Issue of restricted common share																		150,000
Total debt discount																		$ 57,884
Interest rate																		10%
Issued shares of common stock to the noteholder, Share											150,000
Issued shares of common stock to the noteholder, Value											$ 21,150
Restricted Stock [Member] \| August 17, 2022
Note inducement																		$ 33,589
Original issue discount																		$ 5,000
Promissory Note																				45,466
Descriiption of trading days																		25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days
Debt discount																				9,534
Amortization debt discount																				29,055
Issue of restricted common share																		100,000
Total debt discount																		$ 38,589
Interest rate																		10%
Promissory note issued																		$ 55,000
Issued shares of common stock to the noteholder, Share											100,000
Issued shares of common stock to the noteholder, Value											$ 14,100
Purchase price																		$ 50,000
Security Purchase Agreement One [Member] \| February 22, 2023
Note inducement														$ 25,728
Original issue discount														15,000
Promissory Note																				132,539
Purchase price of promissory note														150,000
Issue of promissory notes														$ 165,000
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														January 22, 2024
Debt discount																				32,461
Amortization debt discount																				8,267
Issue of restricted common share														300,000
Total debt discount														$ 40,728
Interest rate														10%
Security Purchase Agreement One \| October 18 ,2022 One
Note inducement																$ 31,940
Original issue discount																7,500
Promissory Note																				59,588
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																				22,912
Amortization debt discount																				$ 34,971
Issue of restricted common share																150,000
Total debt discount																$ 39,440
Interest rate																10%

LEASES (Details)

LEASES (Details) - USD ($)	12 Months Ended
LEASES (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Finance lease liabilities	$ 25,383	$ 0
Finance lease liabilitiess	$ 113,604	$ 0
Current Lease Obligation [Member]
Leases maturity date	Mar. 20, 2027
Finance lease liabilities	$ 25,383
Current Lease Obligation [Member] \| Minimum [Member]
Leases discount rate	6.13%
Current Lease Obligation [Member] \| Maximum [Member]
Leases discount rate	10.51%
Non Current Lease Obligation [Member]
Leases maturity date	Mar. 20, 2027
Finance lease liabilities	$ 88,221
Finance lease liabilitiess	$ 88,221
Non Current Lease Obligation [Member] \| Minimum [Member]
Leases discount rate	10.51%
Non Current Lease Obligation [Member] \| Maximum [Member]
Leases discount rate	6.13%

LEASES (Details 1)

LEASES (Details 1)	12 Months Ended
LEASES (Details 1)	Apr. 30, 2023 USD ($)
LEASES
Finance lease liabilitiess current and non current	$ 0
Lease liability additions	115,620
Repayment of Lease liability	(2,871)
Imputed interest	855
Finance lease liabilitiess current and non current	$ 113,604

LEASES (Details 2)

LEASES (Details 2) - USD ($)	12 Months Ended
LEASES (Details 2) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
LEASES
2024	$ 34,457
2025	34,457
2026	34,457
2027	31,586
Total lease payments	134,957
Less: imputed interest	(21,353)
Finance lease liabilitiess current and non current	$ 113,604	$ 0

LEASES (Details 3)

LEASES (Details 3)	12 Months Ended
LEASES (Details 3)	Apr. 30, 2023 USD ($)
LEASES
Finance lease right-of-use assets, net	$ 0
Addition right of use assets	132,120
Depreciation	(2,753)
Finance lease right-of-use assets, net	$ 129,367

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
LEASES (Details Narrative) - USD ($)	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2022
Leases APR range		The term of these leases are four years with APR ranged from 10.96% to 18%
Depreciation of right-of-use-assets		$ 2,753
Interest expense on finance lease		855	$ 0
Finance lease liabilities	$ 25,383	25,383	$ 0
Vehicles down payment for Two [Member]
Vehicles down payment	5,000
Vehicles down payment [Member]
Vehicles down payment	6,500
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 88,221	$ 88,221

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Jan. 31, 2023
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		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		2,000
Office lease cost, per month		$ 4,750
Lease term	6 months

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
INCOME TAX (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
INCOME TAX
Net loss	$ (4,035,513)	$ (29,590,456)
Add: Stock based compensation	2,202,707	28,292,017
Net operating loss	$ (1,832,806)	$ (1,298,439)

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	12 Months Ended
INCOME TAX (Details 1) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
INCOME TAX
Net operating loss carryforward	$ (3,747,889)	$ (1,915,083)
Effective tax rate	21%	21%
Deferred tax asset	$ 787,057	$ 402,167
Less: Valuation allowance	787,057	402,167
Net deferred asset	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
INCOME TAX (Details Narrative) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
INCOME TAX
Change in valuation allowance	$ 384,890	$ 272,672
Net operating losses	$ 3,700,000
Net operating loss carry forwards ownership changes	50%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended	4 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 15, 2023	May 18, 2023	Aug. 28, 2023	Apr. 30, 2023	Apr. 30, 2022
Common stock, shares issued				39,454,300	31,361,572
Subsequent Event [Member]
Common stock, shares issued		400,000	613,437
Aggregate principal amount for issued promissory notes			$ 597,300
Proceeds from promissory notes issued			543,000
Common stock issued for the conversion of Founders Series A Non-Voting Redeemable Preferred Stock		7,500
Common stock for term extension of three promissory notes	400,000
Conversion of note principal amount			93,150
Repayment of promissory notoes			$ 103,000
Subsequent Event [Member] \| Restricted Stock [Member]
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
Annual interest rate			10%
Promissory note issued			$ 432,300
Proceed price			$ 393,000
Subsequent Event [Member] \| Loan Inducements Promissory Notes [Member]
Common stock, shares issued		786,000
Subsequent Event [Member] \| S8 Consultant [Member]
Common stock issued for services rendered	150,000
Consultants [Member] \| Subsequent Event [Member]
Common stock issued for services rendered	675,377
Executives And Employees [Member] \| Subsequent Event [Member]
Common stock, shares issued		1,629,746