GPO Plus (GPOX) 10-Q 22 Mar 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2024	Mar. 15, 2024
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jan. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		45,723,860
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 City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935-9111
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Jan. 31, 2024	Apr. 30, 2023
Current Assets:
Cash	$ 406,662	$ 55,496
Accounts receivable	32,470	43,614
Prepaid expenses	8,844	69,351
Inventory	419,500	156,997
Total Current Assets	867,476	325,458
Finance lease right-of-use assets, net	221,109	129,367
Property and equipment, net	111,738	72,886
Intangible assets, net	40,902	62,290
TOTAL ASSETS	1,241,225	590,001
Current Liabilities:
Accounts payable and accrued liabilities	1,399,842	517,037
Accrued interest	274,621	119,488
Accrued liabilities - related parties	232,800	253,235
Convertible note payable, net of debt discount of $0	188,000	263,000
Promissory note payable, net of debt discount of $84,656 and $293,952, respectively	2,418,194	1,211,548
Other current liabilities	346,003	0
Finance lease liabilities	42,766	25,383
Total Current Liabilities	4,902,226	2,389,691
Finance lease liabilities - non-current	157,474	88,221
Total Liabilities	5,059,700	2,477,912
Commitments and Contingencies (Note 11)	0	0
Founders Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $15 stated value; 500,000 shares authorized; 21,250 and 28,750 shares issued and outstanding at January 31, 2024, and April 30, 2023 respectively	167,154	224,905
Series A Non-Voting Redeemable Preferred Stock, $0.0001 par value, $10 stated value; 175,000 designated; 175,000 shares issued and outstanding	1,750,000	1,750,000
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 44,108,860 and 39,454,300 shares issued and outstanding at January 31, 2024, and April 30, 2023, respectively	4,412	3,947
Additional paid in capital	31,838,476	30,635,238
Accumulated deficit	(37,578,629)	(34,502,113)
Total Stockholders' Deficit	(5,735,629)	(3,862,816)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,241,225	590,001
Series A Preferred Stock [Member]
Stockholders' Deficit:
Series A Preferred Shares, $0.0001 par value, 1,000,000 shares designated; 1,000,000 shares issued and outstanding	100	100
Series C Preferred Stock [Member]
Stockholders' Deficit:
Series A Preferred Shares, $0.0001 par value, 1,000,000 shares designated; 1,000,000 shares issued and outstanding	0	0
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

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
Convertible note payable, debt discount	$ 0	$ 0
Promissory note payable, debt discount	$ 84,656	$ 293,952
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	44,108,860	39,454,300
Common stock, shares outstanding	44,108,860	39,454,300
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 C Preferred Stock [Member]
Common stock, shares par value	$ 0.30
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	4,900,000	0
Preferred Stock, shares outstanding	49	0
Preferred Stock, shares designated	175	175
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 Non - Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, stated value	$ 10	$ 10
Preferred Stock, shares designated	175,000	175,000
Preferred Stock, shares issued	175,000	175,000
Preferred Stock, shares outstanding	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	21,250	28,750
Preferred Stock, shares outstanding	21,250	28,750
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares authorized	500,000	500,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Jan. 31, 2024	Jan. 31, 2023
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 1,089,583	$ 104,620	$ 3,277,888	$ 186,941
Cost of revenue	928,413	64,852	2,692,249	122,473
Gross Profit	161,170	39,768	585,639	64,468
Operating Expenses
General and administrative	453,012	178,628	1,105,555	294,247
Professional fees	328,436	317,361	1,222,206	1,127,322
Professional fees - related parties	28,194	128,234	351,908	686,197
Management fees and salaries - related parties	98,764	152,560	340,965	384,732
Total Operating Expenses	908,406	776,783	3,020,634	2,492,498
Loss from operations	(747,236)	(737,015)	(2,434,995)	(2,428,030)
Other Income (Expense)
Other income	8,800	0	8,800	0
Interest expense	(145,202)	(134,144)	(650,321)	(226,237)
Total Other Income (Expense)	(136,402)	(134,144)	(641,521)	(226,237)
Net Loss	$ (883,638)	$ (871,159)	$ (3,076,516)	$ (2,654,267)
Net Loss Per Common Share: Basic and Diluted	$ (0.02)	$ (0.03)	$ (0.07)	$ (0.08)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	44,223,860	33,807,556	42,527,926	32,795,117

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Series C Preferred Stocks [Member]	Founders Class A Common Stock	Common Stock [Member]	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Apr. 30, 2022		28,750	175,000	1,000,000		115,000	31,361,572
Balance, amount at Apr. 30, 2022	$ (2,667,555)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,136	$ 27,795,797	$ (30,466,600)
Stock based compensation, shares							61,000
Stock based compensation, amount	12,810	0	0	0		0	$ 6	12,804	0
Stock based compensation - related party, shares							217,500
Stock based compensation - related party, amount	45,675	0	0	0		0	$ 22	45,653	0
Issuance of common stock for lease, shares							23,810
Issuance of common stock for lease, amount	5,000	0	0	0		0	$ 2	4,998	0
Issuance of common stock for cash, shares							6,500
Issuance of common stock for cash, amount	9,750	0	0	0		0	$ 1	9,749	0
Issuance of common stock for exercise of warrants, shares							280,000
Issuance of common stock for exercise of warrants, amount	42,000	0	0	0		0	$ 28	41,972	0
Issuance of common stock for intangible assets, shares							200,000
Issuance of common stock for intangible assets, amount	59,000	0	0	0		0	$ 20	58,980	0
Issuance of common stock for note inducement, shares							75,000
Issuance of common stock for note inducement, amount	15,750	0	0	0		0	$ 8	15,742	0
Issuance of common stock for salary payable - related party, shares							80,000
Issuance of common stock for salary payable - related party, amount	35,200	0	0	0		0	$ 8	35,192	0
Net loss	(376,846)	$ 0	$ 0	$ 0		$ 0	$ 0	0	(376,846)
Balance, shares at Jul. 31, 2022		28,750	175,000	1,000,000		115,000	32,305,382
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,231	28,020,887	(30,843,446)
Balance, shares at Apr. 30, 2022		28,750	175,000	1,000,000		115,000	31,361,572
Balance, amount at Apr. 30, 2022	(2,667,555)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,136	27,795,797	(30,466,600)
Net loss	(2,654,267)
Forgiveness of related party loan	145,737
Balance, shares at Jan. 31, 2023		28,750	175,000	1,000,000		115,000	35,833,790
Balance, amount at Jan. 31, 2023	(3,063,157)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,584	30,054,014	(33,120,867)
Balance, shares at Jul. 31, 2022		28,750	175,000	1,000,000		115,000	32,305,382
Balance, amount at Jul. 31, 2022	(2,819,216)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,231	28,020,887	(30,843,446)
Stock based compensation, shares							520,000
Stock based compensation, amount	568,200	0	0	0		0	$ 52	568,148	0
Stock based compensation - related party, shares							308,460
Stock based compensation - related party, amount	512,288	0	0	0		0	$ 31	512,257	0
Issuance of common stock for lease, shares							7,500
Issuance of common stock for lease, amount	13,950	0	0	0		0	$ 1	13,949	0
Issuance of common stock for cash, shares							10,000
Issuance of common stock for cash, amount	15,000	0	0	0		0	$ 1	14,999	0
Issuance of common stock for note inducement, shares							1,000,000
Issuance of common stock for note inducement, amount	305,152	0	0	0		0	$ 100	305,052	0
Net loss	(1,406,262)	0	0	0		0	$ 0	0	(1,406,262)
Issuance of common stock for note conversion, shares							133,333
Issuance of common stock for note conversion, amount	20,000	0	0	0		0	$ 13	19,987	0
Forgiveness of related party loan	145,737	$ 0	$ 0	$ 0		$ 0	$ 0	145,737	0
Balance, shares at Oct. 31, 2022		28,750	175,000	1,000,000		115,000	34,284,675
Balance, amount at Oct. 31, 2022	(2,645,151)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,429	29,601,016	(32,249,708)
Stock based compensation, shares							175,000
Stock based compensation, amount	36,750	0	0	0		0	$ 18	36,732	0
Stock based compensation - related party, shares							610,641
Stock based compensation - related party, amount	128,235	0	0	0		0	$ 61	128,174	0
Issuance of common stock for lease, shares							32,808
Issuance of common stock for lease, amount	6,890	0	0	0		0	$ 3	6,887	0
Issuance of common stock for note inducement, shares							700,000
Issuance of common stock for note inducement, amount	55,278	0	0	0		0	$ 70	55,208	0
Net loss	(871,159)	0	0	0		0	$ 0	0	(871,159)
Issuance of common stock for note conversion, shares							999,999
Issuance of common stock for note conversion, amount	150,000	0	0	0		0	$ 100	149,900	0
Issuance of common stock for furniture and equipment, shares							400,000
Issuance of common stock for furniture and equipment, amount	76,000	0	0	0		0	$ 40	75,960	0
Cancellation of common stock - related party, shares							(1,369,333)
Cancellation of common stock - related party, amount	0	$ 0	$ 0	$ 0		$ 0	$ (137)	137	0
Balance, shares at Jan. 31, 2023		28,750	175,000	1,000,000		115,000	35,833,790
Balance, amount at Jan. 31, 2023	(3,063,157)	$ 224,905	$ 1,750,000	$ 100		$ 12	$ 3,584	30,054,014	(33,120,867)
Balance, shares at Apr. 30, 2023		28,750	175,000	1,000,000		115,000	39,454,300
Balance, amount at Apr. 30, 2023	(3,862,816)	$ 224,905	$ 1,750,000	$ 100	$ 0	$ 12	$ 3,947	30,635,238	(34,502,113)
Net loss	(1,217,808)	0	0	0	0	0	$ 0	0	(1,217,808)
Issuance of common stock for conversion of debts, shares							613,437
Issuance of common stock for conversion of debts, amount	93,150	$ 0	$ 0	$ 0	0	$ 0	$ 61	93,089	0
Balance, shares at Jul. 31, 2023		28,750	175,000	1,000,000		115,000	40,067,737
Balance, amount at Jul. 31, 2023	(4,987,474)	$ 224,905	$ 1,750,000	$ 100	0	$ 12	$ 4,008	30,728,327	(35,719,921)
Balance, shares at Apr. 30, 2023		28,750	175,000	1,000,000		115,000	39,454,300
Balance, amount at Apr. 30, 2023	(3,862,816)	$ 224,905	$ 1,750,000	$ 100	$ 0	$ 12	$ 3,947	30,635,238	(34,502,113)
Net loss	(3,076,516)
Forgiveness of related party loan	0
Balance, shares at Jan. 31, 2024		21,250	175,000	1,000,000	50	115,000	44,108,860
Balance, amount at Jan. 31, 2024	(5,735,629)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 4,412	31,838,476	(37,578,629)
Balance, shares at Jul. 31, 2023		28,750	175,000	1,000,000		115,000	40,067,737
Balance, amount at Jul. 31, 2023	(4,987,474)	$ 224,905	$ 1,750,000	$ 100	0	$ 12	$ 4,008	30,728,327	(35,719,921)
Net loss	(975,070)	$ 0	0	0	0	0	$ 0	0	(975,070)
Issuance of common stock for conversion of Founders Series A Non-Voting Redeemable Preferred Stock, shares		(7,500)					400,000
Issuance of common stock for conversion of Founders Series A Non-Voting Redeemable Preferred Stock, amount	57,751	$ (57,751)	0	0	$ 0	0	$ 40	57,711	0
Issuance of Series C Preferred Shares for cash, shares					18
Issuance of Series C Preferred Shares for cash, amount	175,000	0	0	0	$ 0	0	$ 0	175,000	0
Issuance of common stock for loan extension, shares							400,000
Issuance of common stock for loan extension, amount	76,520	0	0	0	0	0	$ 40	76,480	0
Issuance of common stock for loan inducement, shares							786,000
Issuance of common stock for loan inducement, amount	0	0	0	0	0	0	$ 79	59,122	0
Issuance of common stock to related parties for services, shares							1,470,279
Issuance of common stock to related parties for services, amount	0	0	0	0	0	257,299	$ 147	257,152	0
Issuance of common stock for services, shares							984,844
Issuance of common stock for services, amount	0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 98	173,700	173,798
Balance, shares at Oct. 31, 2023		21,250	175,000	1,000,000	18	115,000	44,108,860
Balance, amount at Oct. 31, 2023	(5,162,975)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 4,412	31,527,492	(36,694,991)
Net loss	(883,638)	0	0	0	$ 0	0	0	0	(883,638)
Issuance of Series C Preferred Shares for cash, shares					32
Issuance of Series C Preferred Shares for cash, amount	320,000	0	0	0	$ 0	0	0	320,000	0
Adjustment for issuance of common stock for settlement of payable for assets acquisition	(8,800)							(8,800)
Adjustment on valuative of common stock issued	(216)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	(216)	0
Balance, shares at Jan. 31, 2024		21,250	175,000	1,000,000	50	115,000	44,108,860
Balance, amount at Jan. 31, 2024	$ (5,735,629)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 4,412	$ 31,838,476	$ (37,578,629)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (3,076,516)	$ (2,654,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation for services	355,575	917,089
Stock based compensation for services - related parties	351,908	686,198
lease expense settled by common stock	0	25,840
Other income from issuance of common stock for assets acquisition	(8,800)	0
Non-cash interest expense for promissory note extension	76,520	0
Non-cash interest expense for promissory note	13,493	0
Stock payable for lease expense	21,815	0
Depreciation of furniture and equipment	20,650	858
Depreciation of right-of-use-assets	30,218	0
Amortization of intangible assets	21,388	16,134
Amortization of promissory note discount	386,890	156,019
Amortization of convertible note discount	0	15,480
Interest expense on finance lease	11,593	0
Changes in operating assets and liabilities:
Accounts receivable	11,144	(6,891)
Prepaid expenses	26,207	0
Inventory	(288,079)	(23,071)
Accounts payable and accrued liabilities	332,224	60,191
Accrued interest	155,133	54,663
Accrued liabilities - related parties	(20,435)	0
Deposit	0	7,900
Net cash used in Operating Activities	(1,002,914)	(743,857)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets	0	(26,553)
Purchase of property and equipment	(59,503)	0
Net cash used in Investing Activities	(59,503)	(26,553)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment for finance leases	(36,917)	0
Proceeds from issuance of common stock	0	24,757
Proceeds from exercise of warrants	0	42,000
Proceeds from issuance of promissory notes	1,058,500	925,000
Repayment of promissory notes	(103,000)	0
Proceeds from issuance of series C preferred shares	495,000	0
Net cash provided by Financing Activities	1,413,583	991,757
Net change in cash for period	351,166	221,347
Cash at beginning of period	55,496	2,877
Cash at end of period	406,662	224,224
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	5,941	74
NON-CASH INVESTING AND FINANCING ACTIVITIES
Forgiveness of related party loan	0	145,737
Recognition of finance lease right-of-use assets	121,960	0
Stock payable for note inducement	58,393	0
Issuance of common stock for intangible assets	0	59,000
Issuance of common stock for note inducement	59,201	376,180
Issuance of common stock for salary payable - related party	0	35,200
Issuance of common stock for conversion of debts	93,150	170,000
Issuance of common stock for conversion of Founders Series A	57,751	0
Issuance of common stock for furniture and equipment	0	76,000
Cancellation of common stock by related party	$ 0	$ 137

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jan. 31, 2024
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. GPO Plus (GPOX) is a product development, manufacturing, and distribution company which offers a diverse portfolio of high-quality innovative products sold directly to consumers and retailers. Our business is organized around three key areas: products (developing and manufacturing), distribution (getting our products to customers), and sales and marketing (selling and promoting our products). Our goal is to expand our product line and distribution reach to meet market demand and the needs of our customers.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jan. 31, 2024
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of January 31, 2024, 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 revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has incurred a cumulative deficit of $37,578,629. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2024 are not necessarily indicative of the results that may be expected for the year ending April 30, 2024. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2023 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2023 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on August 31, 2023. 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. Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of January 31, 2024 and April 30, 2023, the Company had cash of $406,662 and $55,496, respectively. Accounts Receivable Accounts receivables 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 the management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of January 31, 2024 and April 30, 2023, the Company had accounts receivable of $32,470 and $43,614, respectively. As of January 31, 2024, the Company has three customers concentrated over 10% of the accounts receivable at 59%. 27% and 19%, respectively. As of April 30, 2023, the Company has two customers concentrated over 10% of the accounts receivable at 67% and 27%, respectively. Prepaid Expense Prepaid expenses relate to security deposit for an office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. As of January 31, 2024 and April 30, 2023, prepaid expenses were $8,844 and $69,351, respectively. As of January 31, 2024 and April 30, 2023, $6,844 and $67,351 was a prepayment for common shares issued to consultants, respectively, and $2,000 is related to a security deposit for an office premise. January 31, April 30, 2024 2023 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 6,844 67,351 Total $ 8,844 $ 69,351 Inventory Inventory is stated at lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method. As of January 31, 2024, the Company accessed that there was no slow moving or obsolete inventory so no reserves are considered necessary. The Company continuously evaluates the adequacy of these reserves and adjusts these reserves as required. As of January 31, 2024 and April 30, 2023, the Company had finished goods inventory of $419,500 and $156,997, respectively. As of January 31, 2024, the Company had $24,195 of Mr. Vapor inventory, $45,218 of Nutriumph inventory, $28,680 of Distro inventory and $321,407 of Loon inventory. As of April 30, 2023, the Company had $124,437 of Mr. Vapor inventory and $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 it 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 Automobile 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment,” whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the nine months ended January 31, 2024 and 2023, 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. GPOPlus+ (GPOX) GPO Plus (GPOX) is a product development, manufacturing, and distribution company which offers a diverse portfolio of high-quality innovative products sold directly to consumers and retailers. Our business is organized around three key areas: products (developing and manufacturing), distribution (getting our products to customers), and sales and marketing (selling and promoting our products). Our goal is to expand our product line and distribution reach to meet market demand and the needs of our customers. Our business is organized around four key areas: • Products (developing and manufacturing unique products) • Distribution (getting our products to customers through our Direct to Store Delivery "DSD.") • Sales and Marketing (selling and promoting our Products and our Company) We successfully deployed our new “White Glove” Direct to Store (“DSD”) service. This service includes new point of sale displays for our flagship brand “The Feel -Good Shop+” and “Nicotine Shops.” To implement the new DSD service program GPOX created “Mini Hubs” supported by a Regional Distribution Hubs. Currently, GPOX services approximately 570 stores across 12 states centralized in the Southwest and Midwest regions of the United States. During the nine months ended January 31, 2024 and 2023, the Company recognized $3,277,863 and $186,425 of revenues related to merchandise and product sales, and $25 and $516 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $3,277,888 and $186,941, respectively. The Company incurred cost of revenue of $2,692,249 and $122,473 and generated gross profit of $585,639 and $64,468 during the nine months ended January 31, 2024 and 2023, respectively. In regard to the sales that occurred during the nine months ended January 31, 2024 and 20223, there are no unfulfilled obligations related to the merchandise and product sales. During the nine months ended January 31, 2024, the Company has one customer contributed over 10% of total sales at 95%. During the nine months ended January 31, 2023, the Company has one customer contributed over 10% of total sales at 96%. Accounts payable and accrued liabilities Accounts payable and accrued liabilities refers to trade payable to non-affiliate vendors and payroll liabilities to employees. As of January 31, 2024 and April 30, 2023, accounts payable and accrued liabilities was $1,399,842 and $517,037, comprised of trade payable of $1,361,368 and $514,337 and payroll liabilities of $38,474 and $2,700, 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. Segments Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States. Financial Instruments The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. On May 1, 2021, the Company chose to early adopt ASU 2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance. Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the nine months ended January 31, 2024 and 2023, the Company recorded $707,483 stock-based compensation expense and $1,603,287 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $24,300 and $299,337, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Nine months ended January 31, 2024 2023 Common stock award to consultants $ 355,575 $ 917,089 Common stock award to management and executives - related parties 351,908 686,198 $ 707,483 $ 1,603,287 Basic and Diluted Loss per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the nine months ended January 31, 2024 and 2023, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. January 31, January 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 188,000 263,000 Warrants 168,000 168,000 Common Stock Payable 2,440,863 - 3,796,863 1,431,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at January 31, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of January 31, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 188,000 shares and 263,000 shares, respectively. (Note 8) As of January 31, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000 and 168,000, respectively. (Note 6) As of January 31, 2024 and 2023, the Company had stock payable of $346,003 and $0 for outstanding 2,440,863 shares and 0 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Nine Months Ended January 31, 2024 2023 Net loss per share, basic diluted $ (0.07 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (26.75 ) $ (23.08 ) Ordinary Common stock $ (0.07 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 42,412,926 32,680,117 Total weighted average shares outstanding 42,527,926 32,795,117 New Accounting Pronouncements The Company’s management has considered all recent accounting pronouncements issued and believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

ASSETS PURCHASE

ASSETS PURCHASE	9 Months Ended
	Jan. 31, 2024
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 purposes. These inventory items have been sold during the year ended April 30, 2023. 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 incurred amortization expenses of $21,388 and $16,134 for the nine months ended January 31, 2024 and 2023, recorded as general and administrative expense. As of January 31, 2024 and April 30, 2023, the intangible assets were $40,902 and $62,290, net of accumulated amortization of $44,651 and $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 (excluding the nine months ended January 31, 2024) $ 7,127 2025 28,518 Thereafter 5,257 $ 40,902

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jan. 31, 2024
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of January 31, 2024 and April 30, 2023, are summarized as follows: Cost Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 72,504 $ 9,215 $ - $ 81,719 Additions - - 59,503 59,503 January 31, 2024 $ 72,504 $ 9,215 $ 59,503 $ 141,222 Accumulated Depreciation Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 7,681 $ 1,152 $ - $ 8,833 Additions 15,607 3,456 1,588 20,651 January 31, 2024 $ 23,288 $ 4,608 $ 1,588 $ 29,484 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 64,823 $ 8,063 $ - $ 72,886 January 31, 2024 $ 49,216 $ 4,607 $ 57,915 $ 111,738 On April 30, 2023, the Company issued 400,000 shares of common stock at $0.19 per share based on the Company's stock price on December 13, 2022, the date of the asset purchase agreement, for total consideration of $76,000 to acquire furniture and warehouse equipment of $66,785 and computer equipment of $9,215. During the three months ended January 31, 2024, the Company recorded other income of $8,800 generated through the settlement of assets purchase with issuance of common stock from the difference between Company’s stock price at December 13, 2022 of $0.19 and stock price at April 30, 2023 of $0.168. On October 23, 2023, the Company acquired an automobile of $28,000. As of January 31, 2024 and April 30, 2023, Property and Equipment was $111,738 and $72,886, respectively. Depreciation expenses of $20,650 and $858 was incurred during the nine months ended January 31, 2024 and 2023, respectively.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Jan. 31, 2024
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 2022 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 Plan category Number of securities to be issued upon exercise of outstanding options, warrants and rights Weighted average exercise price of outstanding options, warrants and rights Number of securities remaining available for future issuance under equity compensation plans (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 Nine months ended January 31, 2024 During the nine months ended January 31, 2024, the Company issued 613,437 shares of common stock for the conversion of convertible note principal of $93,150. (Note 8) During the nine months ended January 31, 2024, the Company issued 400,000 shares of common stock for the conversion of 7,500 founders series A non-voting redeemable preferred Stock of $57,751. During the nine months ended January 31, 2024, the Company issued 400,000 shares of common stock for term extension of three promissory notes. During the nine months ended January 31, 2024, the Company issued 786,000 shares of common stock as loan inducements for promissory notes of $478,500 issued on the same dates. During the nine months ended January 31, 2024, the Company issued 1,470,279 shares of common stock to senior management and executives at $257,083 for services. During the nine months ended January 31, 2024, the Company issued 984,844 shares of common stock to consultants and employees at $173,798 for services. Nine months ended January 31, 2023 During the nine months ended January 31, 2023, the Company issued 150,333 shares of common stock to consultants and employees at $449,452 for services. During the nine months ended January 31, 2023, the Company issued 1,136,601 shares of common stock to executives at $686,198 for services. During the nine months ended January 31, 2023, the Company issued 305,000 shares of common stock for prepaid expenses at $168,300 to consultants for services. During the nine months ended January 31, 2023, the Company issued 64,118 shares of common stock to landlord at $25,840 for lease payment on office premise. During the nine months ended January 31, 2023, the Company issued 16,500 shares of common stock for cash proceed of $24,757. During the nine months ended January 31, 2023, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceeds of $42,000. During the nine months ended January 31, 2023, the Company issued 400,000 shares of common stock for the acquisition of $76,000 in property and equipment from an unaffiliated firm. During the nine months ended January 31, 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 totalling $59,000. During the nine months ended January 31, 2023, the Company issued 1,133,332 shares of common stock for the conversion of convertible note principal of $170,000. During the nine months ended January 31, 2023, the Company issued 1,775,000 shares at total value of $216,765 to noteholders as inducement for promissory notes. During the nine months ended January 31, 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 nine months ended January 31, 2023, in pursuant of their resignation agreement, the COO of the Company returned 1,369,333 shares of common stock to the Company. The returned shares were immediately cancelled. As of January 31, 2024 and April 30, 2023, the issued and outstanding ordinary common stock was 44,108,860 and 39,454,300 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. During the nine months ended January 31, 2024, the Company issued 400,000 shares of common stock for the conversion of 7,500 founders series A non-voting redeemable preferred stock of $57,751. As of January 31, 2024 and April 30, 2023, the Company had 115,000 shares of founders’ class A common stock and 21,250 shares of founders’ series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to an executive of the Company at $0.0001 per shares for consideration of $50. As of January 31, 2024 and April 30, 2023, the Company had 1,000,000 shares of series A convertible preferred stock issued and outstanding. Series A Non-Voting Redeemable Preferred Stock On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to an executive of the Company at $10 stated value per share and for cash consideration of $18. (Note 7) The series A non-voting redeemable preferred stock has a redemption value of $10 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $1,750,000 was determined to be its fair market value. As of January 31, 2024 and April 30, 2023, the Company had 175,000 shares of series A non-voting redeemable preferred stock issued and outstanding, respectively. Series C Preferred Stock During the nine months ended January 31, 2024, the Company issued 49.5 Shares of series C preferred stock for cash proceed of $495,000 The purchase price of the series C preferred is $10,000 per share with a stated value of $11,500 at the end of year one. After the first year has been completed, for 30 days the stockholder grants the Company the right to redeem the shares at the greater of $11,500 or market price of the common stock. If the Company do not redeem the preferred shares by 30 th As of January 31, 2024 and April 30, 2023, the Company had 49.5 Shares of series C preferred stock issued and outstanding, respectively. Warrants On June 16, 2021, in conjunction with the issuance of a convertible note on June 16, 2021, the Company issued 280,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. On May 5, 2022, the exercise price of the warrants was amended to $0.15. On May 21, 2022, the 280,000 warrants were exercised at $0.15 for $42,000. (Note 8) On September 8, 2021, in conjunction with the issuance of a convertible note on September 8, 2021, the Company issued 168,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. (Note 8) The below table summarizes the activity of warrants exercisable for shares of common stock during the nine months ended January 31, 2024 and year ended April 30, 2023: Number of Shares Weighted- Average Exercise Price 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 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of January 31, 2024 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 January 31, 2024: 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 0.61 $ 1.25 - $ - Aggregate intrinsic value is the sum of the amounts by which the quoted market price of the Company’s stock exceeded the exercise price of the warrants at January 31, 2024, for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of January 31, 2024, the aggregate intrinsic value of warrants outstanding was $0 based on the closing market price of $0.1451 on January 31, 2024. Stock Payable As of January 31, 2024, the Company had stock payable of $346,003 for outstanding 2,440,863 common shares, comprised of stock payable of $94,825 for outstanding 637,083 common shares to related parties and stock payable of $251,178 for outstanding 1,803,780 common shares to non-affiliates, respectively. As of January 31, 2024 and through the date of these financials statements were issued, the outstanding common shares have not yet been issued. The stock payable was recorded as other current liabilities in the Balance Sheets During the nine months ended January 31, 2024, the Company recorded stock payable of $21,815 for outstanding 148,365 stock for office rent. During the nine months ended January 31, 2024, the Company recorded stock payable of $58,393 for outstanding 664,000 stock for loan inducements of promissory notes issued during the nine months ended January 31, 2024. During the nine months ended January 31, 2024, the Company recorded stock payable of $13,493 for outstanding 75,000 stock related to interest and fees on promissory notes issued during the nine months ended January 31, 2024. During the nine months ended January 31, 2024, the Company recorded stock payable of $157,477 for outstanding 916,415 common shares to consultants and employees for services. During the nine months ended January 31, 2024, the Company recorded stock payable of $94,825 for outstanding 637,083 common shares to executives and senior management. (Note 7).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Related party compensation for the nine months ended January 31, 2024 and 2023, and shareholding and salary payable as of January 31, 2024 and April 30, 2023, are summarized as below: Nine Months Ended January 31, 2024 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 81,155 $ - $ 29,256 Advisor - Affiliate - 45,000 - President - Distro Plus 104,196 - 93,240 Operational Manager 21,440 - 28,923 VP - Distro Plus 77,174 - 15,102 Director - 12,000 185,387 $ 283,965 $ 57,000 $ 351,908 Nine Months Ended January 31, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation (5) CEO $ 49,335 $ - $ 142,500 Advisor - Affiliate - 45,000 - (1) President 15,000 - 13,125 (2) COO 15,000 - 13,125 (3) Interim CFO 23,762 118,188 473,698 (4) VP Sales and Marketing 56,816 - 43,750 President - Distro Plus 51,631 10,000 - $ 211,544 $ 173,188 $ 686,198 (1) The President served from December 3, 2021 through October 18, 2022. (2) The COO served from December 29, 2021 through November 18, 2022. (3) The interim CFO served on consultant basis since August 22, 2022 and is appointed as consultant as of October 31, 2023. (4) The VP Sales and Marketing resigned on March 27, 2023, and rejoined as Lead Technologist on April 10, 2023. (5) The CEO has been serving as CFO of the Company since Q3 ended January 31, 2023. As of January 31, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 7,475,000 500,000 - $ 7,800 $ 18,319 Advisor - Affiliate 6,453,000 500,000 175,000 195,000 - President - Distro Plus 699,806 - - 30,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 145,000 - - - 10,068 Director 1,103,939 - - - 43,199 16,071,397 1,000,000 175,000 $ 232,800 $ 94,825 As of April 30, 2023 Title Common Stock (Shares) Convertible Series A Preferred (Shares) Series A non-voting redeemable preferred (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 CFO/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 CEO and CFO During the nine months ended January 31, 2023, the Company issued 187,500 shares of common stock to the CEO valued at $142,500. During the nine months ended January 31, 2024, the Company awarded 187,000 shares of common stock to the CEO and CFO valued at $30,132, of which 125,000 shares were recorded as stock payable of $18,319 as of January 31, 2024. During the nine months ended January 31, 2024 and 2023, the Company incurred management salary expense of $81,155 and $49,335 to the CEO and CFO, respectively. As of January 31, 2024 and April 30, 2023, salary payable was $7,800 and $3,462, respectively. Advisor - Affiliate During the nine months ended January 31, 2024 and 2023, the Company incurred consulting fees of $45,000 and $45,000 to the affiliated advisor, respectively. As of January 31, 2024 and April 30, 2023, the total amount due to the affiliated advisor was $195,000 and $150,000, respectively. President – Distro Plus On November 30, 2023, the Company entered into a severance agreement with the President of Distro Plus Division. The Company agreed to one-time severance payment of $4,615, six consecutive monthly payments of $5,000 starting in December 2023 on deferred compensation and issuance of 158,333 shares of restricted common stocks. During the nine months ended January 31, 2023, the Company issued 62,500 shares of common stock to the President valued at $13,125 for services rendered. During the nine months ended January 31, 2024, the Company awarded 558,340 shares of common stock to the President of Distro Plus Division valued at $93,240, of which 158,333 shares of common stock was recorded as stock payable of $23,239 as of January 31, 2024. During the nine months ended January 31, 2024 and 2023, the Company incurred management salary of $104,196 and $51,631 to the President, respectively. As of January 31, 2024 and April 30, 2023, salary payable was $30,000 and $4,038, respectively. Operational Manager During the nine months ended January 31, 2024, the Company awarded 165,272 shares of common stock to the Operational Manager valued at $28,923. During the nine months ended January 31, 2024 and 2023, the Company incurred management salary of $21,440 and $0 to the Operational Manager, respectively. VP – Distro Plus During the nine months ended January 31, 2024, the Company awarded 90,000 shares of common stock to the Vice President of Distro Plus Division valued at $15,102, of which 60,000 shares of common stock was recorded as stock payable of $10,068 as of January 31, 2024. During the nine months ended January 31, 2024 and 2023, the Company incurred management salary of $77,174 and $0 to the Vice President, respectively. Director During the nine months ended January 31, 2024, the Company awarded 1,106,250 shares of common stock to the Director valued at $185,387, of which 293,750 shares of common stock was recorded as stock payable of $43,199 as of January 31, 2024. During the nine months ended January 31, 2024 and 2023, the Company incurred consulting fees of $12,000 and $0 to the Director, respectively. As of January 31, 2024 and April 30, 2023, the amount due to the related parties was $232,800 and $253,325, respectively.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	9 Months Ended
	Jan. 31, 2024
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 8 - COVERTIBLE NOTE PAYABLE Convertible note payable at January 31, 2024 and April 30, 2023, consists of the following: January 31, 2024 April 30, 2023 Dated June 16, 2021 $ 20,000 $ 95,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 188,000 263,000 Less: Unamortized debt discount - - Total convertible notes $ 188,000 $ 263,000 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 had 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. During the nine months ended January 31, 2024, the Company issued 500,000 shares of common stock for the conversion of convertible note principal of $75,000 at a fixed conversion rate of $0.15 per share. As of January 31, 2024, the debt discount was fully amortized. As of January 31, 2024 and April 30, 2023, the convertible note principal balance was $20,000 and $95,000, 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 had 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 January 31, 2024, the debt discount was fully amortized. As of January 31, 2024 and April 30, 2023, the convertible note was $168,000. During the nine months ended January 31, 2024 and 2023, the Company recorded interest expense of $13,991 and $26,768, respectively. As of January 31, 2024 and April 30, 2023, the accrued interest payable was $77,834 and $63,843, respectively. As of January 31, 2024 and April 30, 2023, the convertible note payable was $188,000 and $263,000, respectively.

PROMISSORY NOTE PAYABLE

PROMISSORY NOTE PAYABLE	9 Months Ended
	Jan. 31, 2024
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 9 - PROMISSORY NOTE PAYABLE Promissory note payable at January 31, 2024 and April 30, 2023, consists of the following: January 31, 2024 April 30, 2023 June 2022 $ - $ 20,000 August 2022 137,500 137,500 September 2022 110,000 110,000 October 2022 251,350 302,500 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 220,000 220,000 March 2023 55,000 105,000 April 2023 220,000 220,000 May 2023 102,300 - June 2023 376,200 - August 2023 165,000 - September 2023 125,000 - November 2024 200,000 - January 2025 150,000 - Total promissory notes payable, gross 2,502,850 1,505,500 Less: Unamortized debt discount (84,651 ) (293,952 ) Total promissory notes $ 2,418,199 $ 1,211,548 The terms of the promissory notes are summarized as follows: · Loan Expiry Term of Six Months to One Year · Weighted Average Remaining Term of 0.36 years · Annual interest rate of 10%-18% · 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. During the nine months ended January 31, 2024 and 2023, the Company issued promissory notes for aggregate principal amount of $1,118,500 and $1,015,500 for proceeds of $1,058,500 and $924,000 respectively. During the nine months ended January 31, 2023, the Company made repayment on principal balance of promissory notes of $103,000 and accrued interest of promissory notes of $5,941. During the nine months ended January 31, 2024, the Company issued 113,437 shares of common stock for the repayment of $18,150 of a promissory note. During the nine months ended January 31, 2024, the Company issued an aggregate of 400,000 shares of common stock for term extension of three promissory notes. This amount is reflected in interest expense in the statements of operations. During the nine months ended January 31, 2024, the Company issued 786,000 shares of common stock as loan inducements for promissory notes of $478,500 issued on the same dates. During the nine months ended January 31, 2024, the Company recorded stock payable of $58,393 for outstanding 664,000 stock for loan inducements of promissory notes issued during the nine months ended January 31, 2024. During the nine months ended January 31, 2024, the Company recorded stock payable of $46,325 for outstanding 291,000 stock related to interest and fees on promissory notes issued during the nine months ended January 31, 2024. During the nine months ended January 31, 2024 and 2023, the Company recorded interest expense of $160,577 and $27,895, respectively. As of January 31, 2024 and April 30, 2023, the accrued interest payable was $196,115 and $55,643, respectively.

LEASES

LEASES	9 Months Ended
	Jan. 31, 2024
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 one vehicle. During the nine months ended January 31, 2024, 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 six years with APR ranged from 13.44% to 15.81%. The Company made downpayment of $5,000 on two vehicles. As of January 31, 2024 and April 30, 2023, the finance lease obligations included in current liabilities was $42,766 and $25,383 and finance lease obligations included in non-current liabilities was $157,474 and $88,221, respectively. During the nine months ended January 31, 2024, interest expense was $11,797 (including late charge of $203) and depreciation on the right-of-used assets was $30,218. As of January 31, 2024, the Company had the following lease obligations: Discount January 31, April 30, Rate Maturity 2024 2023 Current 6.13% - 10.51% March 2027 - July 2029 $ 42,766 $ 25,383 Non-current 6.13% - 10.51% March 2027 - July 2029 157,474 88,221 $ 200,240 $ 113,604 The following table summarizes the maturity of our lease liabilities as of January 31, 2024: Balance - April 30, 2023 $ 113,604 Lease liability additions 111,960 Repayment of Lease liability (36,917 ) Imputed interest 11,594 Balance - January 31, 2024 $ 200,240 Year Ended April 30, 2024 (excluding nine months ended January 31, 2024) $ 14,529 2025 58,118 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 239,395 Less: imputed interest (39,155 ) Lease liabilities $ 200,240 As of January 31, 2024, the Company has right-of-use assets as follows: Balance - April 30, 2023 $ 129,367 Additions 121,960 Depreciation (30,218 ) Balance - January 31, 2024 $ 221,109

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2024
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 January 31, 2024, the lease is currently on month-to-month basis. The Company also operates a Regional Distribution Hub in Lubbock, Texas. This office is located at 512 East 42nd Street Lubbock, Texas 79404. This office is approximately 9,940 square feet and is currently leased for a term ending March 31, 2024, at a cost of $3,600 per month. The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS Subsequent to January 31, 2024, and through the date that these financials were issued, the Company had the following subsequent events: On February 15, 2024, the Company issued a promissory note for cash proceeds of $85,000. The note matures on February 15, 2025. A one-time payment of 190,400 shares of common stock will be issued to the noteholder for interest through maturity of the note in addition to commitment fee for 190,400 shares of common stock. On February 15, 2024, the Company entered into an agreement with one of its holders of a promissory note for $110,000. This promissory note has been partially satisfied by payment of $66,800 and will be fully settled by 240,000 shares of common stock. On February 16, 2024, the Company issued a promissory note for cash proceeds of $35,000. The note matures on February 16, 2025. A one-time payment of 78,400 shares of common stock will be issued to the noteholder for interest through maturity of the note. On February 15, 2024, the Company entered into an agreement with one of its holders of a promissory note for $110,000. This promissory note has been reduced to $72,000 and maturity date extended until December 9, 2024, in exchange for 480,000 shares of common stock. On February 29,2024, the Company entered into an agreement with one of its holders of promissory notes totalling $385,000, These promissory notes have been converted into 43 units of Series C Preferred Stock valued at $430,000. On March 8, 2024, the Company issued 1,500,000 shares of common stock for the conversion of convertible note principal of $150,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2024 are not necessarily indicative of the results that may be expected for the year ending April 30, 2024. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2023 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2023 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on August 31, 2023.
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.
Cash and Cash Equivalent	For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of January 31, 2024 and April 30, 2023, the Company had cash of $406,662 and $55,496, respectively.
Account Receivable	Accounts receivables 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 the management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of January 31, 2024 and April 30, 2023, the Company had accounts receivable of $32,470 and $43,614, respectively. As of January 31, 2024, the Company has three customers concentrated over 10% of the accounts receivable at 59%. 27% and 19%, respectively. As of April 30, 2023, the Company has two customers concentrated over 10% of the accounts receivable at 67% and 27%, respectively.
Prepaid Expense	Prepaid expenses relate to security deposit for an office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. As of January 31, 2024 and April 30, 2023, prepaid expenses were $8,844 and $69,351, respectively. As of January 31, 2024 and April 30, 2023, $6,844 and $67,351 was a prepayment for common shares issued to consultants, respectively, and $2,000 is related to a security deposit for an office premise. January 31, April 30, 2024 2023 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 6,844 67,351 Total $ 8,844 $ 69,351
Inventory	Inventory is stated at lower of cost or net realizable value, with cost being determined on the first-in, first-out (“FIFO”) method. As of January 31, 2024, the Company accessed that there was no slow moving or obsolete inventory so no reserves are considered necessary. The Company continuously evaluates the adequacy of these reserves and adjusts these reserves as required. As of January 31, 2024 and April 30, 2023, the Company had finished goods inventory of $419,500 and $156,997, respectively. As of January 31, 2024, the Company had $24,195 of Mr. Vapor inventory, $45,218 of Nutriumph inventory, $28,680 of Distro inventory and $321,407 of Loon inventory. As of April 30, 2023, the Company had $124,437 of Mr. Vapor inventory and $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 it 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 Automobile 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment,” whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the nine months ended January 31, 2024 and 2023, 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. GPOPlus+ (GPOX) GPO Plus (GPOX) is a product development, manufacturing, and distribution company which offers a diverse portfolio of high-quality innovative products sold directly to consumers and retailers. Our business is organized around three key areas: products (developing and manufacturing), distribution (getting our products to customers), and sales and marketing (selling and promoting our products). Our goal is to expand our product line and distribution reach to meet market demand and the needs of our customers. Our business is organized around four key areas: • Products (developing and manufacturing unique products) • Distribution (getting our products to customers through our Direct to Store Delivery "DSD.") • Sales and Marketing (selling and promoting our Products and our Company) We successfully deployed our new “White Glove” Direct to Store (“DSD”) service. This service includes new point of sale displays for our flagship brand “The Feel -Good Shop+” and “Nicotine Shops.” To implement the new DSD service program GPOX created “Mini Hubs” supported by a Regional Distribution Hubs. Currently, GPOX services approximately 570 stores across 12 states centralized in the Southwest and Midwest regions of the United States. During the nine months ended January 31, 2024 and 2023, the Company recognized $3,277,863 and $186,425 of revenues related to merchandise and product sales, and $25 and $516 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $3,277,888 and $186,941, respectively. The Company incurred cost of revenue of $2,692,249 and $122,473 and generated gross profit of $585,639 and $64,468 during the nine months ended January 31, 2024 and 2023, respectively. In regard to the sales that occurred during the nine months ended January 31, 2024 and 20223, there are no unfulfilled obligations related to the merchandise and product sales. During the nine months ended January 31, 2024, the Company has one customer contributed over 10% of total sales at 95%. During the nine months ended January 31, 2023, the Company has one customer contributed over 10% of total sales at 96%.
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities refers to trade payable to non-affiliate vendors and payroll liabilities to employees. As of January 31, 2024 and April 30, 2023, accounts payable and accrued liabilities was $1,399,842 and $517,037, comprised of trade payable of $1,361,368 and $514,337 and payroll liabilities of $38,474 and $2,700, 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.
Segments	Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States.
Financial Instruments	The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Financial Instruments	The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable US GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. On May 1, 2021, the Company chose to early adopt ASU 2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance.
Share-Based Compensation	The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the nine months ended January 31, 2024 and 2023, the Company recorded $707,483 stock-based compensation expense and $1,603,287 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $24,300 and $299,337, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Nine months ended January 31, 2024 2023 Common stock award to consultants $ 355,575 $ 917,089 Common stock award to management and executives - related parties 351,908 686,198 $ 707,483 $ 1,603,287
Basic and Diluted Loss per Share	Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the nine months ended January 31, 2024 and 2023, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. January 31, January 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 188,000 263,000 Warrants 168,000 168,000 Common Stock Payable 2,440,863 - 3,796,863 1,431,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at January 31, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of January 31, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 188,000 shares and 263,000 shares, respectively. (Note 8) As of January 31, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000 and 168,000, respectively. (Note 6) As of January 31, 2024 and 2023, the Company had stock payable of $346,003 and $0 for outstanding 2,440,863 shares and 0 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Nine Months Ended January 31, 2024 2023 Net loss per share, basic diluted $ (0.07 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (26.75 ) $ (23.08 ) Ordinary Common stock $ (0.07 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 42,412,926 32,680,117 Total weighted average shares outstanding 42,527,926 32,795,117
New Accounting Pronouncements	The Company’s management has considered all recent accounting pronouncements issued and believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jan. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	January 31, April 30, 2024 2023 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 6,844 67,351 Total $ 8,844 $ 69,351
Schedule of property, plant and equipment	Furniture and Equipment 3-5 years Computer Equipment 2 years Automobile 5 years
Schedule of share-based compensation	Nine months ended January 31, 2024 2023 Common stock award to consultants $ 355,575 $ 917,089 Common stock award to management and executives - related parties 351,908 686,198 $ 707,483 $ 1,603,287
Schedule of Basic and Diluted Loss per Share	January 31, January 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 188,000 263,000 Warrants 168,000 168,000 Common Stock Payable 2,440,863 - 3,796,863 1,431,000
Schedule of net loss per share for each of class	Nine Months Ended January 31, 2024 2023 Net loss per share, basic diluted $ (0.07 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (26.75 ) $ (23.08 ) Ordinary Common stock $ (0.07 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 42,412,926 32,680,117 Total weighted average shares outstanding 42,527,926 32,795,117

ASSETS PURCHASE (Table)

ASSETS PURCHASE (Table)	9 Months Ended
	Jan. 31, 2024
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2024 (excluding the nine months ended January 31, 2024) $ 7,127 2025 28,518 Thereafter 5,257 $ 40,902

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	9 Months Ended
	Jan. 31, 2024
PROPERTY AND EQUIPMENT
Summary of Property and equipment	Cost Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 72,504 $ 9,215 $ - $ 81,719 Additions - - 59,503 59,503 January 31, 2024 $ 72,504 $ 9,215 $ 59,503 $ 141,222 Accumulated Depreciation Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 7,681 $ 1,152 $ - $ 8,833 Additions 15,607 3,456 1,588 20,651 January 31, 2024 $ 23,288 $ 4,608 $ 1,588 $ 29,484 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 64,823 $ 8,063 $ - $ 72,886 January 31, 2024 $ 49,216 $ 4,607 $ 57,915 $ 111,738

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	9 Months Ended
	Jan. 31, 2024
CAPITAL STOCK
Schedule of Equity Compensation Plans	Equity Compensation Plan Information Plan category Number of securities to be issued upon exercise of outstanding options, warrants and rights Weighted average exercise price of outstanding options, warrants and rights Number of securities remaining available for future issuance under equity compensation plans (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, 2022 448,000 $ 1.25 Granted - - Redeemed - - Exercised (280,000 ) 0.15 Forfeited - - Balances as of April 30, 2023 168,000 $ 1.25 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of January 31, 2024 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 0.61 $ 1.25 - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	9 Months Ended
	Jan. 31, 2024
RELATED PARTY TRANSACTIONS
Summary of shareholding and share payable	As of January 31, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 7,475,000 500,000 - $ 7,800 $ 18,319 Advisor - Affiliate 6,453,000 500,000 175,000 195,000 - President - Distro Plus 699,806 - - 30,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 145,000 - - - 10,068 Director 1,103,939 - - - 43,199 16,071,397 1,000,000 175,000 $ 232,800 $ 94,825 As of April 30, 2023 Title Common Stock (Shares) Convertible Series A Preferred (Shares) Series A non-voting redeemable preferred (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 CFO/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
Schedule of RelatedPartyTransactions	Nine Months Ended January 31, 2024 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 81,155 $ - $ 29,256 Advisor - Affiliate - 45,000 - President - Distro Plus 104,196 - 93,240 Operational Manager 21,440 - 28,923 VP - Distro Plus 77,174 - 15,102 Director - 12,000 185,387 $ 283,965 $ 57,000 $ 351,908 Nine Months Ended January 31, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation (5) CEO $ 49,335 $ - $ 142,500 Advisor - Affiliate - 45,000 - (1) President 15,000 - 13,125 (2) COO 15,000 - 13,125 (3) Interim CFO 23,762 118,188 473,698 (4) VP Sales and Marketing 56,816 - 43,750 President - Distro Plus 51,631 10,000 - $ 211,544 $ 173,188 $ 686,198

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	9 Months Ended
	Jan. 31, 2024
COVERTIBLE NOTE PAYABLE
Schedule of COVERTIBLE NOTE PAYABLE	January 31, 2024 April 30, 2023 Dated June 16, 2021 $ 20,000 $ 95,000 Dated September 8, 2021 168,000 168,000 Total convertible notes payable, gross 188,000 263,000 Less: Unamortized debt discount - - Total convertible notes $ 188,000 $ 263,000

PROMISSORY NOTE PAYABLE (Table)

PROMISSORY NOTE PAYABLE (Table)	9 Months Ended
	Jan. 31, 2024
PROMISSORY NOTE PAYABLE
Schedule of promissory note payable	January 31, 2024 April 30, 2023 June 2022 $ - $ 20,000 August 2022 137,500 137,500 September 2022 110,000 110,000 October 2022 251,350 302,500 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 220,000 220,000 March 2023 55,000 105,000 April 2023 220,000 220,000 May 2023 102,300 - June 2023 376,200 - August 2023 165,000 - September 2023 125,000 - November 2024 200,000 - January 2025 150,000 - Total promissory notes payable, gross 2,502,850 1,505,500 Less: Unamortized debt discount (84,651 ) (293,952 ) Total promissory notes $ 2,418,199 $ 1,211,548

LEASES (Table)

LEASES (Table)	9 Months Ended
	Jan. 31, 2024
LEASES
Summary of Lease obligations	Discount January 31, April 30, Rate Maturity 2024 2023 Current 6.13% - 10.51% March 2027 - July 2029 $ 42,766 $ 25,383 Non-current 6.13% - 10.51% March 2027 - July 2029 157,474 88,221 $ 200,240 $ 113,604
Summarizes the maturity of our lease liabilities	Balance - April 30, 2023 $ 113,604 Lease liability additions 111,960 Repayment of Lease liability (36,917 ) Imputed interest 11,594 Balance - January 31, 2024 $ 200,240 Year Ended April 30, 2024 (excluding nine months ended January 31, 2024) $ 14,529 2025 58,118 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 239,395 Less: imputed interest (39,155 ) Lease liabilities $ 200,240
Summary of Right-of-use assets	Balance - April 30, 2023 $ 129,367 Additions 121,960 Depreciation (30,218 ) Balance - January 31, 2024 $ 221,109

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	May 05, 2020	Jan. 31, 2024	Apr. 30, 2023
Common stock, shares issued		44,108,860	39,454,300
Common stock, shares outstanding		44,108,860	39,454,300
Brett H. Pojunis [Member]
Common stock, shares issued	5,000,000
Common stock, shares outstanding	5,000,000
Brett H. Pojunis [Member] | Acquistion Member
Ownership percentage	20%
Business acquisition percentage of voting interests acquired	53.67%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
GOING CONCERN
Accumulated deficit	$ (37,578,629)	$ (34,502,113)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment for shares issued to consultants	6,844	67,351
Prepaid expenses	$ 8,844	$ 69,351

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	6 Months Ended
	Oct. 31, 2023
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life	2 years
Automobile [Member]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Furniture and Equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Furniture and Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	355,575	917,089
Common stock award to management and executives - related parties	351,908	686,198
Total	$ 707,483	$ 1,603,287

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Antidilutive securities excluded from the computation of EPS	3,796,863	1,431,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	168,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	188,000	263,000
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS	2,440,863

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	3 Months Ended		9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Jan. 31, 2024	Jan. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Share: Basic and Diluted			$ (0.07)	$ (0.08)
Net loss per common shares outstanding Founders Class A Common stock			(26.75)	(23.08)
Net loss per common shares outstanding Ordinary Common stock			$ (0.07)	$ (0.08)
Weighted average shares outstanding Founders Class A Common stock			115,000	115,000
Weighted average shares outstanding Ordinary Common stock			42,412,926	32,680,117
Total weighted average shares outstanding	44,223,860	33,807,556	42,527,926	32,795,117

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2022	Apr. 30, 2023
Accounts payable and accrued liabilities	$ 1,399,842		$ 1,399,842			$ 517,037
Accounts Receivable	$ 32,470		$ 32,470			$ 43,614
Common stock, shares outstanding	44,108,860		44,108,860			39,454,300
Cash and cash equivalents	$ 406,662		$ 406,662			$ 55,496
Prepaid expense	8,844		8,844			69,351
Trade payable	1,361,368		1,361,368			514,337
Payroll liabilities	38,474		38,474			2,700
Cost of revenue	928,413	$ 64,852	2,692,249	$ 122,473
Revenue	1,089,583	104,620	3,277,888	186,941
Gross profit	161,170	39,768	585,639	64,468
Security deposit	2,000		2,000			2,000
Inventory	419,500		419,500			156,997
Prepayment for common shares issued to consultants	6,844		6,844			67,351
Stock-based compensation expense			707,483	1,603,287
Prepaid services			24,300	299,337
Mr. Vapor [Member]
Inventory	24,195		24,195			124,437
Nutriumph [Member]
Inventory	45,218		45,218			$ 32,560
Distro [Member]
Inventory	28,680		28,680
Loon [Member]
Inventory	321,407		321,407
Merchandise And Product Sales [Member]
Revenue			3,277,863	186,425
Shipping Recovered Merchandise Sales [Member]
Revenue			$ 25	$ 516
Customer 2 [Member]
Concentration risk					10%
Customer 3 [Member]
Concentration risk			10%
Accounts Receivable [Member] | Customer 1 [Member]
Concentration risk			59%		67%
Accounts Receivable [Member] | Customer 2 [Member]
Concentration risk			27%		27%
Accounts Receivable [Member] | Customer 3 [Member]
Concentration risk			19%
Sales Revenue [Member] | Customer 1 [Member]
Concentration risk			10%	10%
Sales Revenue [Member] | Customer Total [Member]
Concentration risk			95%	96%
Convertible Notes [Member]
Convertible shares			188,000		263,000
Warrants [Member]
Outstanding warrants	$ 168,000	168,000	$ 168,000	$ 168,000
Series A Preferred Stock [Member]
Preferred Stock, shares outstanding	1,000,000		1,000,000			1,000,000
Preferred Stock, shares issued	1,000,000		1,000,000			1,000,000
Ordinary Common Stock [Member]
Stock payable	$ 346,003	$ 0	$ 346,003	$ 0
Common stock, shares outstanding	2,440,863	0	2,440,863	0

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
ASSETS PURCHASE
2024	$ 7,127
2025	28,518
Thereafter	5,257
Intangible assets net	$ 40,902	$ 62,290

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		9 Months Ended
	Jul. 07, 2022	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023
Intangible Assets, net		$ 40,902		$ 62,290
Amortization expense recorded as general and administrative expense		21,388	$ 16,134
Deemed value		0
Accumulated amortization		$ 44,651	$ 23,263
Aseets Purchase Agreement [Member]
Share issued fo acquisition	200,000
Business acquisition share price	$ 0.30
Cash purchase price	$ 50,000
Common stock for total consideration	109,000
Acquired inventory	23,447
Acquired intangible assets	$ 85,553

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	9 Months Ended
	Jan. 31, 2024	Apr. 30, 2023
Net book value	$ 111,738	$ 72,886
Cost Beggining	81,719
Cost Additions	59,503
Cost ending	141,222
Accumulated Depreciation Beggining	8,833
Accumulated Depreciation Additions	20,651
Accumulated Depreciation ending	29,484
Computer Equipment [Member]
Net book value	4,607	8,063
Cost Beggining	9,215
Cost Additions	0
Cost ending	9,215
Accumulated Depreciation Beggining	1,152
Accumulated Depreciation Additions	3,456
Accumulated Depreciation ending	4,608
Automobile [Member]
Net book value	57,915	0
Cost Beggining	0
Cost Additions	59,503
Cost ending	59,503
Accumulated Depreciation Beggining	0
Accumulated Depreciation Additions	1,588
Accumulated Depreciation ending	1,588
Furniture and Equipment [Member]
Net book value	49,216	$ 64,823
Cost Beggining	72,504
Cost Additions	0
Cost ending	72,504
Accumulated Depreciation Beggining	7,681
Accumulated Depreciation Additions	15,607
Accumulated Depreciation ending	$ 23,288

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023	Jan. 21, 2021
Price per share				$ 1
Property and Equipment	$ 111,738		$ 72,886
Depreciation expense	20,650	$ 858	858
Furniture and warehouse equipment [Member]
Net book Property and Equipmentalue			$ 66,785
Price per share			$ 0.19
Shaare issued for acquire equipment			400,000
Shaare issued for acquire equipment, value			$ 76,000
Property and Equipment			9,215
Automobile [Member]
Property and Equipment	57,915		$ 0
Cost Additions	$ 28,000

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	9 Months Ended
	Jan. 31, 2024 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	9 Months Ended
	Jan. 31, 2024	Apr. 30, 2023
CAPITAL STOCK
Number of shares, Beginning	168,000	448,000
Number of shares, Granted	0
Number of shares, Exercised	0	(280,000)
Number of shares, Ending	168,000	168,000
Weighted average exercise price, Beginning Balance	$ 1.25	$ 1.25
Weighted average exercise price, Granted	0	0
Weighted average exercise price, Redeemed	0	0
Weighted average exercise price, Exercised	0	0.15
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
	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)	9 Months Ended
	Jan. 31, 2024 $ / shares shares
CAPITAL STOCK
Warrants Outstanding, Number of shares | shares	168,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	7 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						9 Months Ended		12 Months Ended
	Apr. 04, 2023	May 05, 2022	Sep. 08, 2021	Mar. 27, 2023	May 21, 2022	Jan. 31, 2022	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2022	Apr. 30, 2021	Apr. 30, 2023	Jun. 16, 2021
Common stock, shares authorized										90,000,000				90,000,000
Share capital									125,000,000
Share capital One									200,000,000
Common stock shares returned by COO											1,369,333
Common stock, shares issued										44,108,860	39,454,300
Common stock share issued										44,108,860				39,454,300
Common stock, shares outstanding										44,108,860				39,454,300
Total consideration													$ 287,500
Per shares								$ 1
Common stock, shares par value										$ 0.0001		$ 0.0001		$ 0.0001
Common stock share issued price									$ 0.0001
Issued shares of common stock for cash proceed											16,500
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
Amended and restated article [Member]
Series A preferred stock									49,500,000
Dated June 16, 2021 [Member]
Common stock, shares authorized									90,000,000		280,000
Common stock share issued											280,000
Per shares											$ 0.15
Common stock, shares par value									$ 0.0001
Cash proceeds										$ 42,000	$ 42,000
Promissory Note [Member]
Lease payment										$ 58,393	$ 25,840
Common stock share issued										664,000	64,118
Ordinary Common Stock											1,775,000
Consultant and Employees [Member]
Common stock share issued										984,844	150,333
Common stock, shares issued for services, value										$ 173,798	$ 449,452
Executive [Member]
Common stock share issued						15,000					1,136,601
Common stock, shares issued for services, value											$ 686,198
Cash proceeds						$ 15,000
VP Sales and Marketing [Member]
Common stock share issued											80,000
Common stock, shares issued for services, value											$ 35,200
Consultant [Member]
Ordinary Common Stock											305,000
Cash proceeds											$ 168,300
Promissory Note Three [Member]
Lease payment											$ 216,765
Ordinary Common Stock										400,000
Equity compensation plan [Member]
Stock issued during period for employee and consultant, shares	332,878									21,815
Grant date value	$ 0.162									$ 148,365
Stock issuance expense	$ 53,892
Shares to be issued	1,867,122
Redeemable Preferred Stocks Series A Non Voting [Member]
Per shares								$ 0.0001
Ordinary Common Stock										94,825
Consideration								$ 50
Preferred Stock shares								500,000		637,083
202 Equity incentive Plan [Member]
Number of common stock reserved				2,200,000
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		$ 175,000
Redemption fair market value							$ 175,000
Consideration of preferred stock							18
Aseets Purchase Agreement [Member]
Common stock share issued										13,493	400,000
Per shares											$ 0.19
Ordinary Common Stock										478,500
Stock isued for aquisition										$ 75,000	$ 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
Founders Class A Common Stock [Member]
Common stock, shares authorized									10,000,000	10,000,000	1,000,000			10,000,000
Common stock share issued										115,000	21,250		115,000	115,000
Common stock, shares outstanding										115,000			115,000	115,000
Common stock, shares par value										$ 0.0001	$ 0.0001			$ 0.0001
Ordinary Common Stock [Member]
Common stock, shares issued										613,437	1,133,332
Common stock, shares outstanding										2,440,863	0
Per shares										$ 0.15	$ 0.15
Common stock, shares issued for services, value										$ 93,150	$ 170,000
Ordinary Common Stock [Member] | loan inducements of promissory notes [Member]
Common stock share issued										786,000
Stock payable										$ 478,500
Ordinary Common Stock [Member] | senior management and executives [Member]
Ordinary Common Stock										1,470,279
Common Stock issued for services										257,083
Series A Preferred Stocks [Member]
Series A preferred stock, share issued										1,000,000		1,000,000		1,000,000
Designated shares								100,000
Blank Check Common Stock [Member]
Per shares								$ 0.0001
Consideration								$ 50
Preferred Stock shares								500,000
Ordinary Common Stock Non Vesting [Member]
Common stock share issued										400,000
Common stock, shares issued for services, value											$ 170,000
Conversion of preferred stock										7,500
Redemption value										$ 57,751
Blank Check Preferred Stock [Member]
Series A preferred stock								1,000,000
Founders Series A Non Voting Redeemable Preferred Stockss
Common stock share issued										400,000
Conversion of preferred stock										7,500
Redemption value										$ 57,751
Warrants Or Stock [Member]
Issued of warrant exercisable price		$ 0.15	$ 1.25												$ 1.25
Issued of warrant exercisable price amended		$ 0.15
warrant exercised					280,000
proceeds from issue of warrants					$ 42,000
Issue of convertible preferred stock			168,000
Fair value of the warrants												$ 263,060
Aggregate intrinsic value										$ 0
Aggregate intrinsic closing value per share										$ 0.14
Common stock purchase warrants shares					280,000
Capital Stock Payable [Member]
Common stock, shares outstanding										2,440,863
Stock payable										$ 346,003
Capital Stock Payable [Member] | Executives and senior management [Member]
Common stock, shares outstanding										637,083
Stock payable										$ 94,825
Capital Stock Payable [Member] | Employees [Member]
Common stock, shares outstanding										916,415
Stock payable										$ 157,477
Stock Payable Non Affiliates [Member]
Common stock, shares outstanding										1,803,780
Stock payable										$ 251,178
Series A Non-Voting Redeemable Preferred stock [Member]
Series A preferred stock, share issued											28,750		28,750
Preferred stock value											$ 1,750,000
Redemption fair market value							$ 1,750,000						$ 224,905
Preferred stock redemption value							$ 10						$ 15
Redemption value							$ 1,750,000
Excess amount of cash consideration													$ 287,500
Non voting redeemable preferred stock													224,905
Non voting redeemable preferred stock allocated to common stock													$ 62,595
Series C Preferred Stock [Member]
Conversion of convertible note principal										$ 11,500
Series A preferred stock, share issued										4,900,000				0
Common stock, shares par value										$ 0.30
Common stocks value										$ 11,500
Common stock										10,000
Stated value										11,500
Preferred stock value										$ 0				$ 0
Preferred Stock, shares outstanding										49				0
Cash proceed from preferred stock value										$ 495,000
Preferred stock share										4,950,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023
Advisor - Affiliate [Member]
Wages	$ 0	$ 0
Management/Consulting Fees	45,000	45,000
Stock Compensation	$ 0	0
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	$ 195,000		$ 150,000
Stock Payable	0
VP Sales and Marketing [Member]
Wages		56,816
Management/Consulting Fees		0
Stock Compensation		43,750
Common stock shares			1,318,002
Salary/Consulting Fees Payable			$ 5,538
CEO-CFO [Member]
Wages	81,155
Management/Consulting Fees	0
Stock Compensation	$ 29,256
Common stock shares	7,475,000		7,412,500
Convertible Series A Preferred Shares	500,000		500,000
Series A non voting redeemable preferred shares	0		0
Salary/Consulting Fees Payable	$ 7,800		$ 3,462
Stock Payable	18,319
President - Distro Plus Member
Wages	104,196	51,631
Management/Consulting Fees	0	10,000
Stock Compensation	$ 93,240	0
Common stock shares	699,806		299,799
Salary/Consulting Fees Payable	$ 30,000		$ 4,038
Stock Payable	23,239
Operational Manager Member
Wages	21,440
Management/Consulting Fees	0
Stock Compensation	$ 28,923
Common stock shares	194,652		115,000
Salary/Consulting Fees Payable	$ 0		$ 903
Stock Payable	0
VP-Distro Plus Member
Wages	77,174
Management/Consulting Fees	0
Stock Compensation	$ 15,102
Common stock shares	145,000		29,380
Salary/Consulting Fees Payable	$ 0		$ 1,794
Stock Payable	10,068
Related party compensation Total Member
Wages	283,965	211,544
Management/Consulting Fees	57,000	173,188
Stock Compensation	$ 351,908	686,198
Common stock shares	16,071,397		19,963,807
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	$ 232,800		$ 253,235
Stock Payable	94,825
CEO [Member]
Wages		49,335
Management/Consulting Fees		0
Stock Compensation		142,500
President [Member]
Wages		15,000
Management/Consulting Fees		0
Stock Compensation		13,125
Common stock shares			1,824,167
Salary/Consulting Fees Payable			$ 0
COO [Member]
Wages		15,000
Management/Consulting Fees		0
Stock Compensation		13,125
Common stock shares			1,056,000
Salary/Consulting Fees Payable			$ 0
Director Member
Wages	0
Management/Consulting Fees	12,000
Stock Compensation	$ 185,387
Common stock shares	1,103,939
Salary/Consulting Fees Payable	$ 232,800		$ 253,325
Stock Payable	$ 43,199
Interim CFO [Member]
Wages		23,762
Management/Consulting Fees		118,188
Stock Compensation		$ 473,698
Common stock shares			1,455,959
Salary/Consulting Fees Payable			$ 87,500

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Nov. 30, 2023	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023
Common Stock Shares awarded, shares		0
Common stock value		$ 4,412		$ 3,947
Common stock share issued		44,108,860		39,454,300
Advisor - Affiliate [Member]
Consulting fee		$ 45,000	$ 45,000
Amount due to related party		195,000		$ 150,000
Due to affiliated advisor		$ 195,000		150,000
CEO-CFO [Member]
Common Stock Shares awarded, shares		187,500
Common stock value		$ 30,132
Stock issued during period, shares			187,000
Stock issued during period, value			$ 142,500
Stock payable		18,319
Amount due to related party		$ 7,800		3,462
Common stock share issued		125,000
Management Salary Expense		$ 81,155	$ 49,335
President - Distro Plus Member
Severance payment	$ 4,615
Consecutive monthly payments for six months	$ 5,000
Issuance of restricted common stocks	158,333
Stock issued during period for service, shares			62,500
Stock issued during period for service, value			$ 13,125
Common stock awarded, shares		558,340
Common stock awarded, value		93,240
Stock payable		$ 23,239
Amount due to related party		$ 30,000		4,038
Common stock share issued		158,333
Management Salary Expense		$ 104,196	51,631
Operational Manager Member
Common stock awarded, shares		165,272
Common stock awarded, value		28,923
Amount due to related party		$ 0		903
Salary payable		$ 21,440	0
Director Member
Common stock awarded, shares		1,106,250
Common stock awarded, value		185,387
Consulting fee		$ 12,000	0
Stock payable		43,199
Amount due to related party		$ 232,800		$ 253,325
Common stock share issued		293,750
VP Sales - Distro Plus [Member]
Common stock awarded, shares		90,000
Common stock awarded, value		15,102
Stock payable		$ 10,068
Amount due to related party		$ 77,174	$ 0
Common stock share issued		60,000

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
Total convertible note payable, gross	$ 188,000	$ 263,000
Less: Unamortized debt discount	0	0
Total convertible notes	188,000	263,000
June 16 2021
Total convertible notes	20,000	95,000
September 8 2021
Total convertible notes	$ 168,000	$ 168,000

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)			1 Months Ended				9 Months Ended		12 Months Ended
	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 30, 2022	Jan. 31, 2022	Jun. 16, 2021	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023	Apr. 30, 2022
Debt discount		$ 117,393
Issued of common stock for conversion of convertible note							113,437
Convertible Note Payable							$ 168,000		$ 168,000
Fixed conversion rate							$ 0.15
Conversion price							$ 1
Amortization of debt discount				$ 194,930			$ 386,890	$ 156,019
Interest expense							13,991	$ 26,768
Accrued interest payable							$ 77,834		63,843
Convertible Notes [Member]
Debt discount						$ 196,667			$ 15,480	$ 101,913
Issued of warrant to purchase							280,000
Issued of common stock for conversion of convertible note			280,000		15,000		500,000		1,133,332
Warrants to purchase common stock shares exercise price		$ 1.25				$ 1.25
Convertible note principal balance							$ 20,000		$ 95,000
Convertible Note Payable		$ 168,000			$ 15,000	$ 280,000	$ 188,000		$ 263,000
Convertible promissory note fixed rate per share		$ 1				$ 1
Fixed conversion rate							$ 0.15		$ 0.15
Common stock issued for conversion amount			$ 42,000				$ 75,000		$ 170,000
Description of warrant	the Company reduced the warrants exercise price of the attached warrants from $1.25 per share to $0.15 per share
Original issue discount		$ 21,000				$ 30,000
Convertible note purchase price		$ 147,000				$ 250,000
Warrants to purchase common stock shares		168,000
Interest Rate						9%
Expiry date						Mar. 16, 2022
Warrants [Member]
Debt discount		$ 96,393				$ 166,667

PROMISSORY NOTE PAYABLE (Detail

PROMISSORY NOTE PAYABLE (Details) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
Total promissory notes payable, gross	$ 2,502,850	$ 1,505,500
Less: Unamortized debt discount	(84,651)	(293,952)
Total promissory notes	2,418,199	1,211,548
June, 2022
Total promissory notes payable, gross	0	20,000
August, 2022
Total promissory notes payable, gross	137,500	137,500
September, 2022
Total promissory notes payable, gross	110,000	110,000
October, 2022
Total promissory notes payable, gross	251,350	302,500
November, 2022
Total promissory notes payable, gross	60,500	60,500
January, 2023
Total promissory notes payable, gross	330,000	330,000
February 2023
Total promissory notes payable, gross	220,000	220,000
March 2023
Total promissory notes payable, gross	55,000	105,000
April 2023
Total promissory notes payable, gross	220,000	220,000
May 2023
Total promissory notes payable, gross	102,300	0
August 2023
Total promissory notes payable, gross	165,000	0
June 2023
Total promissory notes payable, gross	376,200	0
September 2023
Total promissory notes payable, gross	125,000	0
November 2024
Total promissory notes payable, gross	200,000	0
January 2025
Total promissory notes payable, gross	$ 150,000	$ 0

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2024	Jan. 31, 2023	Apr. 30, 2023
Accrued interest payable	$ 196,115		$ 55,643
Interest expenses	$ 160,577	$ 27,895
Weighted Average Remaining Term	4 months 9 days
Issued promissory notes for aggregate principal amount	$ 1,118,500	1,015,500
Repayment on principal balance of promissory notes	103,000
Accrued interest of promissory notes	$ 5,941
Issued of common stock shares	113,437
Conversion of stock repayments Of promissory note	$ 18,150
Conversions loan inducements stock payable	$ 58,393
Conversions of outstanding shares loan inducements	664,000
Descriiption of trading days	Convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days 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
Issuance of common stock for extension of notes	400,000
Proceeds from convertible debt	$ 1,058,500	$ 924,000
Loans Inducements [Member]
Issuance of common stock as loan inducements	786,000
Issuance of Promissory notes	$ 478,500
Minimum [Member]
Annual interest rate	10%
Maximum [Member]
Annual interest rate	18%
Stock Payable On Promissory Note [Member]
Interest expenses	$ 46,325
Issue of promissory note for interst and fee	291,000

LEASES (Details)

LEASES (Details) - USD ($)	9 Months Ended
	Jan. 31, 2024	Apr. 30, 2023
Finance lease liabilities	$ 42,766	$ 25,383
Finance lease liabilitiess	200,240	113,604
Finance lease liabilities	200,240	113,604
Current Lease Obligation [Member]
Finance lease liabilities	$ 42,766	25,383
Current Lease Obligation [Member] | Minimum [Member]
Leases discount rate	6.13%
Leases maturity date	March 2027
Current Lease Obligation [Member] | Maximum [Member]
Leases discount rate	10.51%
Leases maturity date	July 2029
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 157,474	88,221
Finance lease liabilitiess	$ 157,474	$ 88,221
Non Current Lease Obligation [Member] | Minimum [Member]
Leases discount rate	6.13%
Leases maturity date	March 2027
Non Current Lease Obligation [Member] | Maximum [Member]
Leases discount rate	10.51%
Leases maturity date	July 2029

LEASES (Details 1)

LEASES (Details 1)	9 Months Ended
	Jan. 31, 2024 USD ($)
LEASES
Finance lease liabilitiess current and non current	$ 113,604
Lease liability additions	111,960
Repayment of Lease liability	(36,917)
Imputed interest	11,594
Finance lease liabilitiess current and non current	$ 200,240

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Jan. 31, 2024	Apr. 30, 2023
LEASES
2024	$ 14,529
2025	58,118
2026	58,118
2027	55,247
2028	23,661
Thereafter	29,722
Total lease payments	239,395
Less: imputed interest	(39,155)
Finance lease liabilitiess current and non current	$ 200,240	$ 113,604

LEASES (Details 3)

LEASES (Details 3)	9 Months Ended
	Jan. 31, 2024 USD ($)
LEASES
Finance lease right-of-use assets, net	$ 129,367
Addition right of use assets	121,960
Depreciation	(30,218)
Finance lease right-of-use assets, net	$ 221,109

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2024	Apr. 30, 2023
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	$ 30,218
Interest expense on finance lease	11,797
late charge for finance lease	203
Finance lease liabilities	42,766	$ 25,383
Vehicles down payment for Two [Member]
Vehicles down payment	$ 5,000
Vehicles down payment [Member]
Leases APR range	The term of these leases are six years with APR ranged from 13.44% to 15.81%. The Company made downpayment of $5,000 on two vehicles
Vehicles down payment	$ 6,500
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 157,474	$ 88,221

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Jan. 31, 2024 USD ($)
Committments and contingencies description	The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations
Description related to office space and cost	office is approximately 9,940 square feet and is currently leased for a term ending March 31, 2024, at a cost of $3,600 per month
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
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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended
	Feb. 29, 2024	Feb. 16, 2024	Feb. 15, 2024	Jan. 31, 2024	Apr. 30, 2023
Series C Preferred Stock [Member]
Preferred Stock value				$ 0	$ 0
Subsequent Event [Member]
Cash proceeds from issuance of promissory note	$ 385,000	$ 35,000	$ 85,000
Maturity of notes		Feb. 16, 2025	Feb. 15, 2025
One time payment to noteholder to cover earned fees by shares		78,400	190,400
Shares issuable for commitment fee			190,400
Subsequent Event [Member] | Series C Preferred Stock [Member]
Conversion in preferred stock	43
Preferred Stock value	$ 430,000
Subsequent Event [Member] | Promissory note holder [Member]
Cash proceeds from issuance of promissory note			$ 110,000
Repayment of promissory note			$ 66,800
Stock issued for payment of promissory note			240,000
Subsequent Event [Member] | Promissory note holder One [Member]
Cash proceeds from issuance of promissory note			$ 110,000
Stock issued for payment of promissory note			480,000
Reduction of promissory note			$ 72,000
Maturity of notes			Dec. 09, 2024