GPO Plus (GPOX) 10-K 19 Aug 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2024	Aug. 13, 2024	Oct. 31, 2023
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		57,633,014
Entity Public Float			$ 3,941,345
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	333-213744
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	37-1817132
Entity Address Address Line 1	3571 E. Sunset Road
Entity Address Address Line 2	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	852
Local Phone Number	5238-9111
Entity Interactive Data Current	Yes
Auditor Location	Los Angeles, California
Auditor Firm Id	6580
Auditor Name	Green Growth CPAs

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Current Assets:
Cash	$ 69,415	$ 55,496
Accounts receivable	57,792	43,614
Prepaid expenses	35,140	69,351
Inventory, net	402,152	156,997
Total Current Assets	564,499	325,458
Finance lease right-of-use assets, net	209,317	129,367
Property and equipment, net	102,409	72,886
Intangible assets, net	33,772	62,290
TOTAL ASSETS	909,997	590,001
Current Liabilities:
Accounts payable and accrued liabilities	1,557,548	517,037
Accrued interest	276,190	119,488
Accrued liabilities - related parties	233,200	253,235
Convertible note payable, net of debt discount of $0	38,000	263,000
Promissory note payable, net of debt discount of $49,977 and $293,952, respectively	1,969,893	1,211,548
Finance lease liabilities	43,710	25,383
Stock payable - related parties	23,239	0
Stock payable	167,703	0
Total Current Liabilities	4,309,483	2,389,691
Finance lease liabilities - non-current	146,186	88,221
Total Liabilities	4,455,669	2,477,912
Commitments and Contingencies (Note 11)	0	0
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 57,518,014 and 39,454,300 shares issued and outstanding at April 30, 2024 and April 30, 2023, respectively	5,752	3,947
Additional paid in capital	33,971,357	30,635,238
Accumulated deficit	(39,440,047)	(34,502,113)
Total Stockholders' Deficit	(5,462,826)	(3,862,816)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	909,997	590,001
Series A Non-Voting Redeemable Preferred stock [Member]
Current Liabilities:
Preferred stock, value	1,750,000	1,750,000
Founders Series A Non-Voting Redeemable Preferrd stock [Member]
Current Liabilities:
Preferred stock, value	167,154	224,905
Founders Class A Common Stock [Member]
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 57,518,014 and 39,454,300 shares issued and outstanding at April 30, 2024 and April 30, 2023, respectively	12	12
Series C Preferred Stock [Member]
Current Liabilities:
Preferred stock, value	0	0
Series A Preferred Stock [Member]
Current Liabilities:
Preferred stock, value	$ 100	$ 100

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Debt discount on convertible notes payable	$ 0	$ 0
Debt discount on promissory notes payable	$ 49,977	$ 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	57,518,014	39,454,300
Common stock, shares outstanding	57,518,014	39,454,300
Founders Class A Common Stock [Member]
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	1,000,000
Common stock, shares issued	115,000	115,000
Common stock, shares outstanding	115,000	115,000
Series C Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	104	0
Preferred Stock, shares outstanding	104	0
Preferred Stock, shares designated	175	175
Series A Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000
Preferred Stock, shares designated	1,000,000	1,000,000
Series A Non - Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	175,000	175,000
Preferred Stock, shares outstanding	175,000	175,000
Preferred Stock, stated value	$ 10	$ 10
Preferred Stock, shares designated	175,000	175,000
Founder Series A Non Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	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 - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CONDENSED STATEMENTS OF OPERATIONS
Revenues	$ 4,356,303	$ 653,516
Cost of revenue	3,521,158	467,504
Gross Profit	835,145	186,012
Operating Expenses
General and administrative	1,589,393	590,088
Professional fees	2,055,314	1,784,260
Professional fees - related parties	784,973	843,226
Management fees and salaries - related parties	398,993	582,667
Total Operating Expenses	4,828,673	3,800,241
Loss from operations	(3,993,528)	(3,614,229)
Other Income (Expense)
Other income	8,800	0
Interest expense	(953,206)	(421,284)
Total Other Income (Expense)	(944,406)	(421,284)
Net Loss	$ (4,937,934)	$ (4,035,513)
Net Loss Per Common Share: Basic and Diluted	$ (0.11)	$ (0.12)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	43,233,489	33,753,527

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Founders Class A Common Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Series C Preferred Shares	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Apr. 30, 2022		28,750	115,000	175,000	1,000,000		31,361,572
Balance, amount at Apr. 30, 2022	$ (2,667,555)	$ 224,905	$ 12	$ 1,750,000	$ 100		$ 3,136	$ 27,795,799	$ (30,466,600)
Stock based compensation, shares							1,937,140
Stock based compensation, amount	678,697	0	0	0	0	$ 0	$ 194	678,503	0
Stock based compensation - related party, shares							2,129,304
Stock based compensation - related party, amount	843,226	0	0	0	0	0	$ 213	843,013	0
Issuance of common stock for promissory note extension, shares							450,000
Issuance of common stock for promissory note extension, amount	63,450	0	0	0	0	0	$ 45	63,405	0
Issuance of common stock for prepaid expense, shares							505,000
Issuance of common stock for prepaid expense, amount	200,700	0	0	0	0	0	$ 51	200,649	0
Issuance of common stock for lease, shares							105,785
Issuance of common stock for lease, amount	32,591	0	0	0	0	0	$ 11	32,580	0
Issuance of common stock for cash, shares							16,500
Issuance of common stock for cash, amount	24,757	0	0	0	0	0	$ 2	24,755	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	0	$ 28	41,972	0
Issuance of common stock for furniture and equipment, shares							400,000
Issuance of common stock for furniture and equipment, amount	76,000	0	0	0	0	0	$ 40	75,960	0
Issuance of common stock for intangible assets, shares							200,000
Issuance of common stock for intangible assets, amount	59,000	0	0	0	0	0	$ 20	58,980	0
Issuance of common stock for note conversion, shares							1,133,332
Issuance of common stock for note conversion, amount	170,000	0	0	0	0	0	$ 113	169,887	0
Issuance of common stock for note inducement, shares							2,975,000
Issuance of common stock for note inducement, amount	468,893	0	0	0	0	0	$ 297	468,596	0
Issuance of common stock for salary payable - related party, shares							80,000
Issuance of common stock for salary payable - related party, amount	35,200	0	0	0	0	0	$ 8	35,192	0
Cancellation of common stock - related parties, shares							(2,119,333)
Cancellation of common stock - related parties, amount	0	0	0	0	0	0	$ (212)	212	0
Forgiveness of related party loan	145,737	0	0	0	0	0	0	145,737	0
Net loss	(4,035,513)	0	$ 0	0	0	0	$ 0	0	(4,035,513)
Balance, shares at Apr. 30, 2023			115,000				39,454,300
Balance, amount at Apr. 30, 2023	(3,862,816)	224,905	$ 12	1,750,000	100	0	$ 3,947	30,635,238	(34,502,113)
Forgiveness of related party loan	0
Net loss	(4,937,934)	0	0	0	0	0	$ 0	0	(4,937,934)
Issuance of common stock for conversion of debts, shares							2,310,237
Issuance of common stock for conversion of debts, amount	256,050	$ 0	0	0	0	0	$ 231	255,819	0
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						62
Issuance of Series C Preferred Shares for cash, amount	615,000	0	0	0	0	$ 0	$ 0	615,000	0
Issuance of common stock for loan extension, shares							1,320,000
Issuance of common stock for loan extension, amount	233,172	0	0	0	0	0	$ 132	233,040	0
Issuance of common stock for loan inducement, shares							1,194,800
Issuance of common stock for loan inducement, amount	106,557	$ 0	0	$ 0	$ 0	0	$ 119	106,438	0
Issuance of common stock for office lease, shares		28,750		175,000	1,000,000		210,865
Issuance of common stock for office lease, amount	28,690	$ 0	0	$ 0	$ 0	0	$ 21	28,669	0
Issuance of common stock to related parties for services, shares							5,632,968
Issuance of common stock to related parties for services, amount	761,950	0	0	0	0	0	$ 563	761,387	0
Issuance of common stock for services, shares							6,994,844
Issuance of common stock for services, amount	865,654	0	0	0	0	0	$ 699	864,955	0
Adjustment for issuance of common stock for settlement of payable for assets acquisition	(8,800)	0	0	0	0	0	0	(8,800)	0
Adjustment on valuation of common stock issued	(216)	0	0	0	0	$ 0	0	(216)	0
Issuance of Series C Preferred Shares for repayment of promissory notes, shares						43
Issuance of Series C Preferred Shares for repayment of promissory notes, amount	422,116	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	422,116	0
Balance, shares at Apr. 30, 2024		21,250	115,000	175,000	1,000,000	105	57,518,014
Balance, amount at Apr. 30, 2024	$ (5,462,826)	$ 167,154	$ 12	$ 1,750,000	$ 100	$ 0	$ 5,752	$ 33,971,357	$ (39,440,047)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,937,934)	$ (4,035,513)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation for services	953,469	1,296,031
Stock based compensation for services - related parties	784,973	843,226
Stock issued for promissory note extension	31,975	63,450
Lease expense settled by common stock	28,690	32,591
Other income from issuance of common stock for assets acquisition	(8,800)	0
Non-cash interest expense for promissory note extension	233,172	0
Non-cash interest expense for promissory note	13,493	0
Depreciation of furniture and equipment	29,980	7,212
Depreciation of right-of-use-assets	42,010	2,753
Amortization of intangible assets	28,518	23,263
Amortization of promissory note discount	450,753	311,441
Amortization of convertible note discount	0	15,480
Interest expense on finance lease	15,779	855
Changes in operating assets and liabilities:
Accounts receivable	(14,178)	(42,510)
Prepaid expenses	(2,789)	(40,352)
Inventory	(245,155)	(156,997)
Accounts payable and accrued liabilities	1,040,509	142,169
Accrued interest	193,818	88,184
Accrued liabilities - related parties	(20,035)	110,503
Net cash used in Operating Activities	(1,381,751)	(1,338,214)
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	(51,447)	(19,371)
Proceeds from issuance of common stock	0	24,757
Proceeds from exercise of warrants	0	42,000
Proceeds from issuance of promissory notes	1,178,500	1,425,000
Repayment of promissory notes	(286,880)	(55,000)
Proceeds from issuance of series C preferred shares	615,000	0
Net cash provided by Financing Activities	1,455,173	1,417,386
Net change in cash for period	13,919	52,619
Cash at beginning of period	55,496	2,877
Cash at end of period	69,415	55,496
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	13,289	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Forgiveness of related party loan	0	145,737
Recognition of finance lease right-of-use assets	121,960	132,120
Stock payable for note inducement	40,220	0
Issuance of common stock for intangible assets	0	59,000
Issuance of common stock for note inducement	106,557	468,894
Issuance of common stock for salary payable - related party	0	35,200
Issuance of common stock for conversion of debts	256,050	170,000
Issuance of common stock for conversion of Founders Series A	57,751	0
Issuance of common stock for lease	0	0
Issuance of common stock for furniture and equipment	0	76,000
Issuance of common stock for prepaid expense	0	200,700
Cancellation of common stock by related party	0	212
Issuance of Series C Preferred Shares for repayment of promissory notes	$ 422,116	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Apr. 30, 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. GPOX is pioneering the future of distribution to convenience stores and gas stations with our groundbreaking DSD distribution model. Our technology-driven distribution network is strategically designed to optimize effectiveness and maximize reach through a network of Regional Hubs and Mini Hubs. This innovative structure enhances our efficiency and service quality, setting a new benchmark for excellence in the distribution industry.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2024
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of April 30, 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 $39,440,047. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30. Use of Estimates Preparing financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions. 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 April 30, 2024 and April 30, 2023, the Company had cash of $69,415 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 April 30, 2024 and April 30, 2023, the Company had accounts receivable of $57,792 and $43,614, respectively. As of April 30, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 90%. and 11%, 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. April 30, April 30, 2024 2023 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for services to consultants 33,140 - Prepayment for shares issued to consultants - 67,351 Total $ 35,140 $ 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 April 30, 2024, the Company recorded inventory reserve of $31,387 for slow moving or obsolete inventory. As of April 30, 2024 and April 30, 2023, the Company had finished goods inventory of $433,539 and $156,997, respectively. April 30, 2024 April 30, 2023 Loon $ 348,540 $ - Nutriumph 55,184 32,560 Distro 16,854 - Vyve 9,488 - Mr. Vapor 3,473 124,437 $ 433,539 $ 156,997 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 the 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 year ended April 30, 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) GPOX is pioneering the future of distribution to convenience stores and gas stations with our groundbreaking DSD distribution model. Our technology-driven distribution network is strategically designed to optimize effectiveness and maximize reach through a network of Regional Hubs and Mini Hubs. This innovative structure enhances our efficiency and service quality, setting a new benchmark for excellence in the distribution industry. During the year ended April 30, 2024 and 2023, the Company recognized $4,356,277 and $653,000 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 $4,356,303 and $653,516, respectively. The Company incurred cost of revenue of $3,521,158 and $467,504 and generated gross profit of $835,145 and $186,012 during the year ended April 30, 2024 and 2023, respectively. In regard to the sales that occurred during the years ended April 30, 2024 and 2023, there are no unfulfilled obligations related to the merchandise and product sales. During the year ended April 30, 2024, the Company has one customer who contributed over 10% of total sales at 95%. During the year ended April 30, 2023, the Company has three customers who contributed over 10% of total sales at 54%, 31% and 10%, respectively. Accounts payable and accrued liabilities Accounts payable and accrued liabilities refer to trade payable to non-affiliate vendors and payroll liabilities to employees. As of April 30, 2024 and April 30, 2023, accounts payable and accrued liabilities were $1,557,548 and $517,037, comprised of trade payable of $1,491,332 and $514,337 and payroll liabilities of $66,216 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 as a single line item in the operating expense in the statement of operations. The right-of-use assets are 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 year ended April 30, 2024 and 2023, the Company recorded $1,738,442 stock-based compensation expense and $2,202,707 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $27,000 and $617,327, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Year ended April 30, 2024 2023 Common stock award to consultants $ 953,469 $ 1,359,481 Common stock award to management and executives - related parties 784,973 843,226 $ 1,738,442 $ 2,202,707 Basic and Diluted Loss per Share Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the year ended April 30, 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. April 30, April 30, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 263,000 Warrants 168,000 168,000 Common Stock Payable 1,691,213 - 2,897,213 1,431,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding on April 30, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of April 30, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 38,000 shares and 263,000 shares, respectively. (Note 8) As of April 30, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000. (Note 6) As of April 30, 2024 and 2023, the Company had stock payable of $190,942 and $0 for outstanding 1,691,213 shares and 0 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2024 2023 Net loss per share, basic diluted $ (0.11 ) $ (0.12 ) Net loss per common shares outstanding: Founders Class A Common stock $ (42.94 ) $ (35.09 ) Ordinary Common stock $ (0.11 ) $ (0.12 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 43,118,489 33,638,527 Total weighted average shares outstanding 43,233,489 33,753,527 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	12 Months Ended
	Apr. 30, 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 is 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 $28,518 and $23,263 for the year ended April 30, 2024 and 2023, recorded as general and administrative expenses. As of April 30, 2024 and April 30, 2023, the intangible assets were $33,772 and $62,290, net of accumulated amortization of $51,781 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 2025 $ 28,518 Thereafter 5,254 $ 33,772

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Apr. 30, 2024
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of April 30, 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 April 30, 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 20,809 4,608 4,563 29,980 April 30, 2024 $ 28,490 $ 5,760 $ 4,563 $ 38,813 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 64,823 $ 8,063 $ - $ 72,886 April 30, 2024 $ 44,014 $ 3,456 $ 54,940 $ 102,409 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 year ended April 30, 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 on December 13, 2022, of $0.19 and stock price at April 30, 2023, of $0.168. During the fiscal year ended April 30, 2024, the Company acquired two automobiles worth $59,503. As of April 30, 2024 and April 30, 2023, Property and Equipment were $102,409 and $72,886, respectively. Depreciation expenses of $29,980 and $7,212 were incurred during the year ended April 30, 2024 and 2023, respectively.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Apr. 30, 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 Year ended April 30, 2024 During the year ended April 30, 2024, the Company issued 2,310,237 shares of common stock for the conversion of convertible note principal of $225,000 and repayment of promissory notes of $31,050. (Note 8) During the year ended April 30, 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 year ended April 30, 2024, the Company issued 1,320,000 shares of common stock for term extension of promissory notes. During the year ended April 30, 2024, the Company issued 1,194,800 shares of common stock as loan inducements for promissory notes. During the year ended April 30, 2024, the Company issued 210,865 shares of common stock for office lease. During the year ended April 30, 2024, the Company issued 5,632,968 shares of common stock to senior management and executives at $761,950 for services. During the year ended April 30, 2024, the Company issued 6,994,844 shares of common stock to non-affiliated consultants at $865,654 for services. Year ended April 30, 2023 During the year ended April 30, 2023, the Company issued 1,937,140 shares of common stock to consultants and employees at $678,697 for services. During the year ended April 30, 2023, the Company issued 2,129,304 shares of common stock to executives at $843,226 for services. (Note 7) During the year ended April 30, 2023, the Company issued 450,000 shares of common stock at $63,450 for term extension of promissory notes for three additional months. During the year ended April 30, 2023, the Company issued 505,000 shares of common stock for prepaid expenses at $200,700 to consultants for services. During the year ended April 30, 2023, the Company issued 105,785 shares of common stock to landlord at $32,591 for lease payment on office premise. During the year ended April 30, 2023, the Company issued 16,500 shares of common stock for cash proceed of $24,757. During the year ended April 30, 2023, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021, for proceeds of $42,000 at $0.15 per share. During the year ended April 30, 2023, the Company issued 400,000 shares of common stock for the acquisition of $76,000 in property and equipment from an unaffiliated firm at $0.19 per share. (Note 5) During the year ended April 30, 2023, pursuant to an asset purchase agreement to acquire assets from Nutriumph, the Company made a $50,000 cash payment and issued 200,000 shares of common stock at $0.30 per share totaling $59,000. (Note 4) During the year ended April 30, 2023, the Company issued 1,133,332 shares of common stock for the conversion of convertible note principal of $170,000 at a fixed conversion rate of $0.15 per share. (Note 8) During the year ended April 30, 2023, the Company issued 2,975,000 shares at total value of $468,894 to noteholders as inducement for promissory notes. During the year ended April 30, 2023, the Company issued 80,000 shares of common stock at $35,200 to the VP Sales and Marketing of the Company in payment of accrued salary. During the year ended April 30, 2023, in pursuant of their resignation agreement, the COO and President of the Company returned 1,369,333 shares and 750,000 shares of common stock to the Company, respectively. The returned shares were immediately cancelled. As of April 30, 2024 and April 30, 2023, the issued and outstanding ordinary common stock was 57,518,014 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 year ended April 30, 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 April 30, 2024 and April 30, 2023, the Company had 115,000 and 115,000 shares of founders’ class A common stock and 21,250 and 28,750 shares of founders’ series A non-voting redeemable preferred stock issued and outstanding, respectively. 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 share for consideration of $50. As of April 30, 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 April 30, 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 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 does not redeem the preferred shares by the 30th day after the first year, the shareholders can convert some or all of their $11,500 of series C preferred into common stock at $0.30 per share. During the year ended April 30, 2024, the Company issued 61.5 shares of series C preferred stock for cash proceeds of $615,000. During the year ended April 30, 2024, the Company issued 43 shares of series C preferred stock for repayment of promissory notes of $385,000 and accrued interest of $37,115. As of April 30, 2024 and April 30, 2023, the Company had 104.5 and 0 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 the exercise price of $1.25 per share. (Note 8) The below table summarizes the activity of warrants exercisable for shares of common stock during the year ended April 30, 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 April 30, 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 April 30, 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 0.36 $ 1.25 - $ - Aggregate intrinsic value is the sum of the amounts by which the quoted market price of the Company’s stock exceeded the exercise price of the warrants on April 30, 2024 for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of April 30, 2024, the aggregate intrinsic value of warrants outstanding was $0 based on the closing market price of $0.11 on April 30, 2024. Stock Payable As of April 30, 2024, the Company had stock payable of $190,942 for outstanding 1,691,213 common shares, comprised of stock payable of $23,239 for outstanding 158,333 common shares to related parties and stock payable of $167,703 for outstanding 1,532,880 common shares to non-affiliates, respectively. As of April 30, 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 year ended April 30, 2024, the Company recorded stock payable of $21,200 for outstanding 240,000 stock for repayment of outstanding principal balance of a promissory note. During the year ended April 30, 2024, the Company recorded stock payable of $40,220 for outstanding 524,000 stock for loan inducements of promissory notes. During the year ended April 30, 2024, the Company recorded stock payable of $13,493 for outstanding 75,000 stock related to interest and fees on promissory notes. During the year ended April 30, 2024, the Company recorded stock payable of $31,975 for outstanding 282,965 stock related to term extension of a promissory note. During the year ended April 30, 2024, the Company recorded stock payable of $60,815 for outstanding 410,915 common shares to consultants and employees for services. During the year ended April 30, 2024, the Company recorded stock payable of $23,239 for outstanding 158,333 common shares to executives and senior management. (Note 7).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Related party compensation for the year ended April 30, 2024 and 2023, and shareholding and salary payable as of April 30, 2024 and April 30, 2023, are summarized as below: Year Ended April 30, 2024 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 124,183 $ - $ 173,631 Advisor - Affiliate - 60,000 - President - Distro Plus 104,196 - 93,240 Operational Manager 21,440 - 28,923 VP - Distro Plus 77,174 - 155,902 Director - 12,000 333,277 $ 326,993 $ 72,000 $ 784,973 Year Ended April 30, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation (5)CEO $ 67,670 $ - $ 152,625 Advisor - Affiliate - 60,000 - (1)President 15,000 - 13,125 (2)COO 15,000 - 13,125 (3)Interim CFO 23,762 193,188 545,269 (4)VP Sales and Marketing 81,335 - 47,125 President - Distro Plus 88,716 10,000 48,567 Operational Manager 15,947 - 4,760 VP - Distro Plus 12,050 - 18,630 $ 319,480 $ 263,188 $ 843,226 (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 April 30, 2024 Series A Convertible non-voting Series A redeemable Common Stock Preferred preferred Salary/Consulting Title (Shares) (Shares) (Shares) Fees Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 13,200 $ - Advisor - Affiliate 6,453,000 500,000 175,000 210,000 - President - Distro Plus 699,806 - - 10,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 1,485,000 - - - - Director 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 233,200 $ 23,239 As of April 30, 2023 Series A Convertible non-voting Series A redeemable Common Stock Preferred preferred Salary/Consulting Title (Shares) (Shares) (Shares) 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 year ended April 30, 2023, the Company issued 250,000 shares of common stock to the CEO and CFO valued at $152,625. During the year ended April 30, 2024, the Company issued 1,500,000 shares of common stock to the CEO and CFO valued at $173,631. During the year ended April 30, 2024 and 2023, the Company incurred management salary expenses of $124,183 and $67,670 to the CEO and CFO, respectively. As of April 30, 2024 and April 30, 2023, salary payable was $13,200 and $3,462, respectively. Advisor - Affiliate During the years ended April 30, 2024 and 2023, the Company incurred consulting fees of $60,000 and $60,000 to the affiliated advisor, respectively. As of April 30, 2024 and April 30, 2023, the total amount due to the affiliated advisor was $210,000 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 year ended April 30, 2023, the Company issued 299,799 shares of common stock to the President of Distro Plus Division valued at $48,567. During the year ended April 30, 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 April 30, 2024. During the year ended April 30, 2024 and 2023, the Company incurred management salary of $104,196 and $88,716 to the President, respectively. As of April 30, 2024 and April 30, 2023, salary payable was $10,000 and $4,038, respectively. Operational Manager During the year ended April 30, 2023, the Company awarded 29,380 shares of common stock to the Operational Manager valued at $4,760. During the year ended April 30, 2024, the Company awarded 165,272 shares of common stock to the Operational Manager valued at $28,923. During the years ended April 30, 2024 and 2023, the Company incurred management salary of $21,440 and $15,947 to the Operational Manager, respectively. VP – Distro Plus During the year ended April 30, 2023, the Company awarded 115,000 shares of common stock to the Vice President of Distro Plus Division valued at $18,630. During the year ended April 30, 2024, the Company awarded 1,370,000 shares of common stock to the Vice President of Distro Plus Division valued at $155,902. During the year ended April 30, 2024 and 2023, the Company incurred management salary of $77,174 and $12,050 to the Vice President, respectively. Director During the year ended April 30, 2024, the Company awarded 2,197,687 shares of common stock to the Director valued at $333,277, of which 1,385,189 shares of common stock valued $191,089 was issued as compensation upon his termination on March 8, 2024. During the years ended April 30, 2024 and 2023, the Company incurred consulting fees of $12,000 and $0 to the Director, respectively.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	12 Months Ended
	Apr. 30, 2024
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 8 - COVERTIBLE NOTE PAYABLE Convertible note payable on April 30, 2024 and April 30, 2023, consists of the following: April 30, 2024 April 30, 2023 Dated June 16, 2021 $ 20,000 $ 95,000 Dated September 8, 2021 18,000 168,000 Total convertible notes $ 38,000 $ 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 a 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 year ended April 30, 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 April 30, 2024, the debt discount was fully amortized. As of April 30, 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. During the year ended April 30, 2024, the Company issued 1,500,000 shares of common stock for the conversion of convertible note principal of $150,000 at a fixed conversion rate of $0.10 per share. As of April 30, 2024, the debt discount was fully amortized. As of April 30, 2024 and April 30, 2023, the convertible note was $18,000 and $168,000, respectively. During the year ended April 30, 2024, and 2023, the Company recorded interest expenses of $16,203 and $32,540, respectively. As of April 30, 2024 and April 30, 2023, the accrued interest payable was $80,046 and $63,843, respectively. As of April 30, 2024 and April 30, 2023, the convertible note payable was $38,000 and $263,000, respectively.

PROMISSORY NOTE PAYABLE

PROMISSORY NOTE PAYABLE	12 Months Ended
	Apr. 30, 2024
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 9 - PROMISSORY NOTE PAYABLE Promissory note payable on April 30, 2024 and April 30, 2023, consists of the following: April 30, 2024 April 30, 2023 June 2022 $ - $ 20,000 August 2022 137,500 137,500 September 2022 110,000 110,000 October 2022 229,350 302,500 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 55,000 220,000 March 2023 55,000 105,000 April 2023 - 220,000 May 2023 85,800 - June 2023 236,720 - August 2023 165,000 - September 2023 125,000 - November 2023 160,000 - January 2024 150,000 - February 2024 120,000 - Total promissory notes payable, gross 2,019,870 1,505,500 Less: Unamortized debt discount (49,977 ) (293,952 ) Total promissory notes $ 1,969,893 $ 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 0.51 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 year ended April 30, 2024 and 2023, the Company issued promissory notes for aggregate principal amount of $1,238,500 and $1,560,500 for proceeds of $1,178,500 and $1,424,000, respectively. During the year ended April 30, 2024, the Company made repayment on principal balance of promissory notes of $286,880 and accrued interest of promissory notes of $26,782. During the year ended April 30, 2024, the Company issued 310,237 shares of common stock for the repayment of $31,050 principal balance of promissory notes. During the year ended April 30, 2024, the Company issued 43 shares of series C preferred stock for repayment of promissory notes of $385,000 and accrued interest of $37,115. During the year ended April 30, 2024, the Company issued 1,320,000 shares of common stock for term extension of promissory notes. During the year ended April 30, 2024, the Company issued 1,194,800 shares of common stock as loan inducements for promissory notes. During the year ended April 30, 2024, the Company recorded stock payable of $21,200 for outstanding 240,000 stock for repayment of outstanding principal balance of a promissory note. During the year ended April 30, 2024, the Company recorded stock payable of $40,220 for outstanding 524,000 stock for loan inducements of promissory notes. During the year ended April 30, 2024, the Company recorded stock payable of $13,493 for outstanding 75,000 stock related to interest and fees on promissory notes. During the year ended April 30, 2024, the Company recorded stock payable of $31,975 for outstanding 282,965 stock related to term extension of a promissory note. During the year ended April 30, 2024 and 2023, the Company recorded interest expenses of $204,398 and $60,893, respectively. As of April 30, 2024 and April 30, 2023, the accrued interest payable was $196,145 and $55,643, respectively.

LEASES

LEASES	12 Months Ended
	Apr. 30, 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 ranging from 10.96% to 18%. The Company made downpayment of $5,000 on two vehicles and $6,500 on one vehicle. During the year ended April 30, 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 ranging from 13.44% to 15.81%. The Company made a downpayment of $5,000 on two vehicles. As of April 30, 2024 and April 30, 2023, the finance lease obligations included in current liabilities were $43,710 and $25,383 and finance lease obligations included in non-current liabilities was $146,186 and $88,221, respectively. During the year ended April 30, 2024, interest expense was $15,982 (including late charge of $203) and depreciation on the right-of-used assets was $42,010. As of April 30, 2024, the Company had the following lease obligations: Discount April 30, April 30, Rate Maturity 2024 2023 Current 6.13% - 10.51% March 2027 - July 2029 $ 43,710 $ 25,383 Non-current 6.13% - 10.51% March 2027 - July 2029 146,186 88,221 $ 189,896 $ 113,604 The following table summarizes the maturity of our lease liabilities as of April 30, 2024: Balance - April 30, 2023 $ 113,604 Lease liability additions 111,960 Repayment of Lease liability (51,447 ) Imputed interest 15,779 Balance - April 30, 2024 $ 189,896 Year Ended April 30, 2025 $ 58,118 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 224,866 Less: imputed interest (34,970 ) Lease liabilities $ 189,896 As of April 30, 2024, the Company has right-of-use assets as follows: Balance - April 30, 2023 $ 129,367 Additions 121,960 Depreciation (42,010 ) Balance - April 30, 2024 $ 209,317

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11 - COMMITMENTS 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 a month-to-month basis. On January 1, 2022, the Company renewed the lease agreement for the office premise under a term of one year commencing on January 1, 2022, at the cost of $4,500 per month, consisting of $2,500 payable in common shares of the Company and $2,000 payable in cash. As of April 30, 2024, the lease is currently on a 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 December 31, 2024, at a cost of $4,500 per month. The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations.

INCOME TAX

INCOME TAX	12 Months Ended
	Apr. 30, 2024
INCOME TAX
INCOME TAX	NOTE 12 INCOME TAX The Company provides for income taxes under ASC 740, “ Income Taxes.” The reconciliation of the net operating loss for year ended April 30, 2024 and 2023 is shown as follows: Year Ended April 30, April 30, 2024 2023 Net loss $ (4,937,934 ) $ (4,035,513 ) Add: Stock based compensation 1,738,442 2,202,707 Net operating loss $ (3,199,492 ) $ (1,832,806 ) The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of April 30, 2024 and 2023 are as follows: April 30, April 30, 2024 2023 Net operating loss carryforward $ (6,947,381 ) $ (3,747,889 ) Effective tax rate 21 % 21 % Deferred tax asset (1,458,950 ) (787,057 ) Less: Valuation allowance 1,458,950 787,057 Net deferred asset $ - $ - The valuation allowance increased by $671,893 and $384,890 during the years ended April 30, 2024 and 2023, respectively. As of April 30, 2024, the Company had approximately $6.9 million in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire between 2036 and 2038. NOLs generated in tax years prior to April 30, 2018, can be carried forward for twenty years, whereas NOLs generated after April 30, 2018, can be carried forward indefinitely. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2016 through 2024 are subject to review by the tax authorities. The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the years ended April 30, 2024 or 2023. The Company recognizes interest accrued related to unrecognized tax benefits in interest expenses and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties on April 30, 2024 or 2023. Tax returns for the years ended 2016 through 2024 are subject to review by the tax authorities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS Subsequent to April 30, 2024, and through the date that these financials were issued, the Company had the following subsequent events: On May 31, 2024, the Company issued 17 shares of series C preferred stock for cash proceeds of $170,000. On June 24, 2024, the Company issued 25 shares of series C preferred stock for cash proceeds of $250,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30.
Use of Estimates	Preparing financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.
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 April 30, 2024 and April 30, 2023, the Company had cash of $69,415 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 April 30, 2024 and April 30, 2023, the Company had accounts receivable of $57,792 and $43,614, respectively. As of April 30, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 90%. and 11%, 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. April 30, April 30, 2024 2023 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for services to consultants 33,140 - Prepayment for shares issued to consultants - 67,351 Total $ 35,140 $ 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 April 30, 2024, the Company recorded inventory reserve of $31,387 for slow moving or obsolete inventory. As of April 30, 2024 and April 30, 2023, the Company had finished goods inventory of $433,539 and $156,997, respectively. April 30, 2024 April 30, 2023 Loon $ 348,540 $ - Nutriumph 55,184 32,560 Distro 16,854 - Vyve 9,488 - Mr. Vapor 3,473 124,437 $ 433,539 $ 156,997
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 the 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 year ended April 30, 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) GPOX is pioneering the future of distribution to convenience stores and gas stations with our groundbreaking DSD distribution model. Our technology-driven distribution network is strategically designed to optimize effectiveness and maximize reach through a network of Regional Hubs and Mini Hubs. This innovative structure enhances our efficiency and service quality, setting a new benchmark for excellence in the distribution industry. During the year ended April 30, 2024 and 2023, the Company recognized $4,356,277 and $653,000 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 $4,356,303 and $653,516, respectively. The Company incurred cost of revenue of $3,521,158 and $467,504 and generated gross profit of $835,145 and $186,012 during the year ended April 30, 2024 and 2023, respectively. In regard to the sales that occurred during the years ended April 30, 2024 and 2023, there are no unfulfilled obligations related to the merchandise and product sales. During the year ended April 30, 2024, the Company has one customer who contributed over 10% of total sales at 95%. During the year ended April 30, 2023, the Company has three customers who contributed over 10% of total sales at 54%, 31% and 10%, respectively.
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities refer to trade payable to non-affiliate vendors and payroll liabilities to employees. As of April 30, 2024 and April 30, 2023, accounts payable and accrued liabilities were $1,557,548 and $517,037, comprised of trade payable of $1,491,332 and $514,337 and payroll liabilities of $66,216 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 as a single line item in the operating expense in the statement of operations. The right-of-use assets are 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 year ended April 30, 2024 and 2023, the Company recorded $1,738,442 stock-based compensation expense and $2,202,707 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $27,000 and $617,327, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Year ended April 30, 2024 2023 Common stock award to consultants $ 953,469 $ 1,359,481 Common stock award to management and executives - related parties 784,973 843,226 $ 1,738,442 $ 2,202,707
Basic and Diluted Loss per Share	Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the year ended April 30, 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. April 30, April 30, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 263,000 Warrants 168,000 168,000 Common Stock Payable 1,691,213 - 2,897,213 1,431,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding on April 30, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of April 30, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 38,000 shares and 263,000 shares, respectively. (Note 8) As of April 30, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000. (Note 6) As of April 30, 2024 and 2023, the Company had stock payable of $190,942 and $0 for outstanding 1,691,213 shares and 0 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2024 2023 Net loss per share, basic diluted $ (0.11 ) $ (0.12 ) Net loss per common shares outstanding: Founders Class A Common stock $ (42.94 ) $ (35.09 ) Ordinary Common stock $ (0.11 ) $ (0.12 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 43,118,489 33,638,527 Total weighted average shares outstanding 43,233,489 33,753,527
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)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of finished goods inventory	April 30, 2024 April 30, 2023 Loon $ 348,540 $ - Nutriumph 55,184 32,560 Distro 16,854 - Vyve 9,488 - Mr. Vapor 3,473 124,437 $ 433,539 $ 156,997
Schedule of Prepaid Expense	April 30, April 30, 2024 2023 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for services to consultants 33,140 - Prepayment for shares issued to consultants - 67,351 Total $ 35,140 $ 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	Year ended April 30, 2024 2023 Common stock award to consultants $ 953,469 $ 1,359,481 Common stock award to management and executives - related parties 784,973 843,226 $ 1,738,442 $ 2,202,707
Schedule of Basic and Diluted Loss per Share	April 30, April 30, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 263,000 Warrants 168,000 168,000 Common Stock Payable 1,691,213 - 2,897,213 1,431,000
Schedule of net loss per share for each of class	Year Ended April 30, 2024 2023 Net loss per share, basic diluted $ (0.11 ) $ (0.12 ) Net loss per common shares outstanding: Founders Class A Common stock $ (42.94 ) $ (35.09 ) Ordinary Common stock $ (0.11 ) $ (0.12 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 43,118,489 33,638,527 Total weighted average shares outstanding 43,233,489 33,753,527

ASSETS PURCHASE (Table)

ASSETS PURCHASE (Table)	12 Months Ended
	Apr. 30, 2024
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2025 $ 28,518 Thereafter 5,254 $ 33,772

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	12 Months Ended
	Apr. 30, 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 April 30, 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 20,809 4,608 4,563 29,980 April 30, 2024 $ 28,490 $ 5,760 $ 4,563 $ 38,813 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 64,823 $ 8,063 $ - $ 72,886 April 30, 2024 $ 44,014 $ 3,456 $ 54,940 $ 102,409

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	12 Months Ended
	Apr. 30, 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 April 30, 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 0.36 $ 1.25 - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	12 Months Ended
	Apr. 30, 2024
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Year Ended April 30, 2024 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 124,183 $ - $ 173,631 Advisor - Affiliate - 60,000 - President - Distro Plus 104,196 - 93,240 Operational Manager 21,440 - 28,923 VP - Distro Plus 77,174 - 155,902 Director - 12,000 333,277 $ 326,993 $ 72,000 $ 784,973 Year Ended April 30, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation (5)CEO $ 67,670 $ - $ 152,625 Advisor - Affiliate - 60,000 - (1)President 15,000 - 13,125 (2)COO 15,000 - 13,125 (3)Interim CFO 23,762 193,188 545,269 (4)VP Sales and Marketing 81,335 - 47,125 President - Distro Plus 88,716 10,000 48,567 Operational Manager 15,947 - 4,760 VP - Distro Plus 12,050 - 18,630 $ 319,480 $ 263,188 $ 843,226
Summary of shareholding and share payable	As of April 30, 2024 Series A Convertible non-voting Series A redeemable Common Stock Preferred preferred Salary/Consulting Title (Shares) (Shares) (Shares) Fees Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 13,200 $ - Advisor - Affiliate 6,453,000 500,000 175,000 210,000 - President - Distro Plus 699,806 - - 10,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 1,485,000 - - - - Director 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 233,200 $ 23,239 As of April 30, 2023 Series A Convertible non-voting Series A redeemable Common Stock Preferred preferred Salary/Consulting Title (Shares) (Shares) (Shares) 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

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	12 Months Ended
	Apr. 30, 2024
COVERTIBLE NOTE PAYABLE
Schedule of convertible note payable	April 30, 2024 April 30, 2023 Dated June 16, 2021 $ 20,000 $ 95,000 Dated September 8, 2021 18,000 168,000 Total convertible notes $ 38,000 $ 263,000

PROMISSORY NOTE PAYABLE (Table)

PROMISSORY NOTE PAYABLE (Table)	12 Months Ended
	Apr. 30, 2024
PROMISSORY NOTE PAYABLE
Schedule of promissory note payable	April 30, 2024 April 30, 2023 June 2022 $ - $ 20,000 August 2022 137,500 137,500 September 2022 110,000 110,000 October 2022 229,350 302,500 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 55,000 220,000 March 2023 55,000 105,000 April 2023 - 220,000 May 2023 85,800 - June 2023 236,720 - August 2023 165,000 - September 2023 125,000 - November 2023 160,000 - January 2024 150,000 - February 2024 120,000 - Total promissory notes payable, gross 2,019,870 1,505,500 Less: Unamortized debt discount (49,977 ) (293,952 ) Total promissory notes $ 1,969,893 $ 1,211,548

LEASES (Table)

LEASES (Table)	12 Months Ended
	Apr. 30, 2024
LEASES
Summary of Lease obligations	Discount April 30, April 30, Rate Maturity 2024 2023 Current 6.13% - 10.51% March 2027 - July 2029 $ 43,710 $ 25,383 Non-current 6.13% - 10.51% March 2027 - July 2029 146,186 88,221 $ 189,896 $ 113,604
Summarizes the maturity of our lease liabilities	Balance - April 30, 2023 $ 113,604 Lease liability additions 111,960 Repayment of Lease liability (51,447 ) Imputed interest 15,779 Balance - April 30, 2024 $ 189,896 Year Ended April 30, 2025 $ 58,118 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 224,866 Less: imputed interest (34,970 ) Lease liabilities $ 189,896
Summary of Right-of-use assets	Balance - April 30, 2023 $ 129,367 Additions 121,960 Depreciation (42,010 ) Balance - April 30, 2024 $ 209,317

INCOME TAX (Table)

INCOME TAX (Table)	12 Months Ended
	Apr. 30, 2024
INCOME TAX
Schedule of net operating loss	Year Ended April 30, April 30, 2024 2023 Net loss $ (4,937,934 ) $ (4,035,513 ) Add: Stock based compensation 1,738,442 2,202,707 Net operating loss $ (3,199,492 ) $ (1,832,806 )
Schedule of deferred tax asset	April 30, April 30, 2024 2023 Net operating loss carryforward $ (6,947,381 ) $ (3,747,889 ) Effective tax rate 21 % 21 % Deferred tax asset (1,458,950 ) (787,057 ) Less: Valuation allowance 1,458,950 787,057 Net deferred asset $ - $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	May 05, 2020	Apr. 30, 2024	Apr. 30, 2023
Common stock, shares issued		57,518,014	39,454,300
Common stock, shares outstanding		57,518,014	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
Business acquisition percentage of voting interests acquired	53.67%
Ownership percentage	20%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
GOING CONCERN
Accumulated deficit	$ (39,440,047)	$ (34,502,113)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit for office premise	$ 2,000	$ 2,000
Prepayment for services to consultants	33,140	0
Prepayment for shares issued to consultants	0	67,351
Total	$ 35,140	$ 69,351

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Inventory, Finished goods	$ 433,539	$ 156,997
Loon inventory [Member]
Inventory, Finished goods	348,540	0
Distro inventory [Member]
Inventory, Finished goods	16,854	0
Mr. Vapor [Member]
Inventory, Finished goods	3,473	124,437
Vyve inventory [Member]
Inventory, Finished goods	9,488	0
Nutriumph [Member]
Inventory, Finished goods	$ 55,184	$ 32,560

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Apr. 30, 2024
Automobile [Member]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life	2 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultants	$ 953,469	$ 1,359,481
Common stock award to management and executives - related parties	784,973	843,226
Total	$ 1,738,442	$ 2,202,707

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - shares	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Antidilutive securities excluded from the computation of EPS	2,897,213	1,431,000
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	38,000	263,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS	1,691,213	0
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	168,000

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) - $ / shares	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net loss per share, basic diluted	$ (0.11)	$ (0.12)
Net loss per common shares outstanding founders Class A common stock	(42.94)	(35.09)
Net loss per common shares outstanding Ordinary Common stock	$ (0.11)	$ (0.12)
Weighted average shares outstanding Founders Class A Common stock	115,000	115,000
Weighted average shares outstanding Ordinary Common stock	43,118,489	33,638,527
Total weighted average shares outstanding	43,233,489	33,753,527

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Accounts receivable	$ 57,792	$ 43,614
Accounts payable and accrued liabilities	1,491,332	517,037
Payroll liabilities	66,216	2,700
Cash and cash equivalents	69,415	55,496
Cost of revenue	3,521,158	467,504
Gross profit	835,145	186,012
Revenue recognition during period	4,356,303	653,516
Inventory	402,152	156,997
Stock-based compensation expense	1,738,442	2,202,707
Amortization of stock issued for prepaid services	$ 27,000	$ 617,327
Convertible Notes [Member]
Convertible shares	38,000	263,000
Series A Preferred Stock [Member]
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Warrants [Member]
Outstanding warrants	$ 168,000	$ 168,000
Outstanding number of common share for stock payable	1,691,213	0
Stocks payable	190,942	0
Merchandise And Product Sales [Member]
Revenue recognition during period	$ 4,356,277	$ 653,000
Shipping Recovered Merchandise Sales [Member]
Revenue recognition during period	$ 25	$ 516
Accounts Receivable [Member]
Concentration of credit risk, percentage	10%	10%
Accounts Receivable [Member] | Two Customer [Member]
Concentration of credit risk, percentage	11%	27%
Accounts Receivable [Member] | One Customer [Member]
Concentration of credit risk, percentage	90%	67%
Sales Revenue, Net [Member]
Concentration of credit risk, percentage	10%	10%
Sales Revenue, Net [Member] | Two Customer [Member]
Concentration of credit risk, percentage		31%
Sales Revenue, Net [Member] | One Customer [Member]
Concentration of credit risk, percentage	95%	54%
Sales Revenue, Net [Member] | Three Customer [Member]
Concentration of credit risk, percentage		10%
Inventory FIFO [Member]
Inventory	$ 433,539	$ 156,997
Inventory reserve	$ 31,387

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Apr. 30, 2024 USD ($)
ASSETS PURCHASE
Amortization expenses year 2025	$ 28,518
Thereafter	5,254
Intangible assets net	$ 33,772

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		12 Months Ended
	Jul. 07, 2022	Apr. 30, 2024	Apr. 30, 2023
Intangible assets, net		$ 33,772	$ 62,290
Intangible assets		85,553
Amortization expense recorded as general and administrative expense		28,518	23,263
Deemed value		0
Herberall Trademarks [Member]
Intangible assets, net		33,772	62,290
Accumulated amortization		$ 51,781	$ 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 ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Cost Beggining	$ 81,719
Cost Additions	59,503
Cost Ending	141,222
Accumulated Depreciation Beggining	8,833
Accumulated Depreciation Additions	29,980
Accumulated Depreciation Ending	38,813
Net Book Value	102,409	$ 72,886
Automobile [Member]
Cost Beggining	0
Cost Additions	59,503
Cost Ending	59,503
Accumulated Depreciation Beggining	0
Accumulated Depreciation Additions	4,563
Accumulated Depreciation Ending	4,563
Net Book Value	54,940	0
Computer Equipment [Member]
Cost Beggining	9,215
Cost Additions	0
Cost Ending	9,215
Accumulated Depreciation Beggining	1,152
Accumulated Depreciation Additions	4,608
Accumulated Depreciation Ending	5,760
Net Book Value	3,456	8,063
Furniture and Equipment [Member]
Cost Beggining	72,504
Cost Additions	0
Cost Ending	72,504
Accumulated Depreciation Beggining	7,681
Accumulated Depreciation Additions	20,809
Accumulated Depreciation Ending	28,490
Net Book Value	$ 44,014	$ 64,823

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Property and equipment	$ 102,409	$ 72,886
Property and equipment	102,409	72,886
Depreciation expense	$ 29,980	7,212
Description related to stock price differential other income	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 on December 13, 2022, of $0.19 and stock price at April 30, 2023, of $0.168
Furniture and warehouse equipment [Member]
Property and equipment		$ 9,215
Betterment Retail Solutions, Inc [Member]
Shaare issued for acquire equipment		400,000
Price per share		$ 0.19
Shaare issued for acquire equipment, value		$ 76,000
Automobile [Member]
Acquire automobile	$ 59,503
Property and equipment	54,940	0
Computer Equipment [Member]
Net book value of property and equipment		66,785
Property and equipment	$ 3,456	$ 8,063

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	12 Months Ended
	Apr. 30, 2023 shares
Securities issuance future compensation plans [Member]
Equity compensation plans approved by security holders	1,867,122

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1) - $ / shares	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CAPITAL STOCK
Number of shares, Beginning	168,000	448,000
Number of shares, Granted	0	0
Number of shares, Redeemed	0	0
Number of shares, Exercised	0	(280,000)
Number of shares, Forfeited	0	0
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)	12 Months Ended
	Apr. 30, 2024 $ / shares shares
CAPITAL STOCK
Warrants outstanding, number of shares | shares	168,000
Warrants outstanding, weighted average remaining contractual life (in years)	4 months 9 days
Warrants outstanding, weighted average exercise price | $ / shares	$ 1.25
Warrants exercisable, number of shares | shares	0
Warrants exercisable, weighted average exercise price | $ / shares	$ 0

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)				1 Months Ended					12 Months Ended
	Apr. 04, 2023	May 05, 2022	Sep. 08, 2021	Mar. 27, 2023	May 21, 2022	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021	Jun. 16, 2021
Lease payment									$ 224,866
Common stock, shares authorized									90,000,000	90,000,000
Common stock shares returned by COO										1,369,333
Common stock, shares issued									57,518,014	39,454,300
Common stock share issued									57,518,014	39,454,300
Common stock, shares outstanding									57,518,014	39,454,300
Total consideration												$ 287,500
Common stock, shares par value									$ 0.0001	$ 0.0001
Issued shares of common stock for cash proceed										16,500
Common stock, shares issued for services, value									$ 865,654
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
Repyament of promissory notes									286,880	$ 55,000
Accrued interest									26,782
Dated June 16, 2021 [Member]
Common stock, shares authorized								90,000,000		280,000
Common stock share issued										280,000
Per shares										$ 0.15
Cash proceeds									$ 42,000
Amended and restated article [Member]
Series A preferred stock								49,500,000
Minimum [Member]
Common stock, shares authorized								50,000,000
Maximum [Member]
Series A preferred stock								500,000
Per shares						$ 10
Redemption fair market value						$ 175,000
Consideration of preferred stock						18
202 Equity incentive Plan [Member]
Number of common stock reserved				2,200,000
Equity compensation plan [Member]
Stock issued during period for employee and consultant, shares	332,878								21,200
Grant date value	$ 0.162								$ 240,000
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									23,239
Consideration							$ 50
Preferred Stock shares							500,000		158,333
Promissory Note Three [Member]
Lease payment										$ 468,894
Ordinary Common Stock									1,320,000
Office lease of promissory notes [Member]
Common stock share issued									210,865
Consultant and Employees [Member]
Common stock share issued									6,994,844	1,937,140
Common stock, shares issued for services, value									$ 865,654	$ 678,697
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										505,000
Cash proceeds										$ 200,700
Promissory Note [Member]
Lease payment									$ 40,220	$ 32,591
Common stock share issued									524,000	105,785
Ordinary Common Stock										2,975,000
Executive [Member]
Common stock share issued										2,129,304
Common stock, shares issued for services, value										$ 843,226
Aseets Purchase Agreement [Member]
Common stock share issued									13,493	400,000
Per shares										$ 0.19
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
Aseets Purchase Agreement One [Member]
Common stock share issued									31,975
Stock isued for aquisition									$ 282,965
Series A Non-Voting Redeemable Preferred stock [Member]
Series A preferred stock, share issued												28,750
Redemption fair market value						$ 175,000						$ 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
Founders Class A Common Stock [Member]
Common stock, shares authorized								10,000,000	10,000,000	1,000,000
Common stock share issued									115,000	115,000
Common stock, shares outstanding									115,000	115,000		115,000
Common stock, shares par value									$ 0.0001	$ 0.0001
Common stock, shares issued									115,000	28,750		115,000
Series C Preferred Stock [Member]
Conversion of convertible note principal									$ 11,500
Series A preferred stock, share issued									104	0
Common stocks value									$ 11,500
Common stock									10,000
Stated value									$ 11,500
Common stock share issue price									$ 0.30
Cash proceed from preferred stock value									$ 615,000
Preferred stock share									6,150,000
Accrued interest									$ 37,115
Preferred stock share outstanding									104	0
Series A Preferred Stocks [Member]
Series A preferred stock, share issued									1,000,000	1,000,000
Ordinary Common Stock Non Vesting [Member]
Common stock share issued									400,000
Conversion of preferred stock									7,500
Redemption value									$ 57,751
Ordinary Common Stock [Member]
Common stock, shares issued									2,310,237	1,133,332
Per shares										$ 0.15
Common stock, shares issued for services, value									$ 31,050	$ 170,000
Common stock, shares issued for services, Principal value									$ 225,000
Ordinary Common Stock [Member] | senior management and executives [Member]
Ordinary Common Stock									5,632,968
Common Stock issued for services									761,950
Ordinary Common Stock [Member] | loan inducements of promissory notes [Member]
Common stock share issued									1,194,800
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
Common stock purchase warrants shares					280,000
Capital Stock Payable [Member]
Common stock, shares outstanding									1,691,213
Stock payable									$ 190,942
Capital Stock Payable [Member] | Executives and senior management [Member]
Common stock, shares outstanding									158,333
Stock payable									$ 23,239
Capital Stock Payable [Member] | Employees [Member]
Common stock, shares outstanding									410,915
Stock payable									$ 60,815
Stock Payable Non Affiliates [Member]
Common stock, shares outstanding									1,532,880
Stock payable									$ 167,703
Series C Preferred Stock One [Member]
Preferred stock share									4,300,000
Repyament of promissory notes									$ 385,000
Accrued interest									$ 37,115
Blank Check Preferred Stock [Member]
Series A preferred stock							1,000,000
Blank Check Common Stock [Member]
Per shares							$ 0.0001
Consideration							$ 50
Preferred Stock shares							500,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Wages	$ 326,993	$ 319,480
Management/Consulting Fees	72,000	263,188
Stock Compensation	$ 784,973	$ 843,226
Common stock shares	20,234,086	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	$ 233,200	$ 253,235
Stock Payable	23,239
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	60,000	60,000
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	$ 210,000	$ 150,000
VP Sales and Marketing [Member]
Wages		81,335
Management/Consulting Fees		0
Stock Compensation		$ 47,125
Common stock shares		1,318,002
Salary/Consulting Fees Payable		$ 5,538
CEO-CFO [Member]
Wages	124,183	67,670
Management/Consulting Fees	0	0
Stock Compensation	$ 173,631	$ 152,625
Common stock shares	8,912,500	7,412,500
Convertible Series A Preferred Shares	500,000	500,000
Salary/Consulting Fees Payable	$ 13,200	$ 3,462
Director [Member]
Wages	0
Management/Consulting Fees	12,000
Stock Compensation	$ 333,277
Common stock shares	2,489,128
Salary/Consulting Fees Payable	$ 0
VP-Distro Plus [Member]
Wages	77,174	12,050
Management/Consulting Fees	0	0
Stock Compensation	$ 155,902	$ 18,630
Common stock shares	1,485,000	29,380
Salary/Consulting Fees Payable	$ 0	$ 1,794
COO [Member]
Wages		15,000
Management/Consulting Fees		0
Stock Compensation		$ 13,125
Common stock shares		1,056,000
Salary/Consulting Fees Payable		$ 0
President [Member]
Wages		15,000
Management/Consulting Fees		0
Stock Compensation		$ 13,125
Common stock shares		1,824,167
Salary/Consulting Fees Payable		$ 0
Chief Financial Officer [Member]
Wages		23,762
Management/Consulting Fees		193,188
Stock Compensation		$ 545,269
Common stock shares		1,455,959
Salary/Consulting Fees Payable		$ 87,500
President - Distro Plus [Member]
Wages	104,196	88,716
Management/Consulting Fees	0	10,000
Stock Compensation	$ 93,240	$ 48,567
Common stock shares	699,806	299,799
Salary/Consulting Fees Payable	$ 10,000	$ 4,038
Stock Payable	23,239
Operational Manager [Member]
Wages	21,440	15,947
Management/Consulting Fees	0	0
Stock Compensation	$ 28,923	$ 4,760
Common stock shares	194,652	115,000
Salary/Consulting Fees Payable	$ 0	$ 903

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 30, 2023	Apr. 30, 2024	Apr. 30, 2023	Mar. 08, 2024
Stock issued during period for service, value		$ 865,654
Stock issued during period, value			$ 24,757
Amount due to related party		$ 233,200	$ 253,235
Common stock share issued		57,518,014	39,454,300
Common stock share value		$ 5,752	$ 3,947
Advisor - Affiliate [Member]
Consulting fee		60,000	60,000
Amount due to related party		210,000	150,000
Due to affiliated advisor		$ 210,000	$ 150,000
CEO-CFO [Member]
Stock issued during period, shares		1,500,000	250,000
Stock issued during period, value		$ 173,631	$ 152,625
Amount due to related party		13,200	3,462
Management Salary Expense		$ 124,183	67,670
Director [Member]
Common stock awarded, shares		2,197,687
Common stock awarded, value		333,277
Consulting fee		$ 12,000	$ 0
Amount due to related party		$ 0
Common stock share issued				1,385,189
Common stock share value				$ 191,089
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			299,799
Stock issued during period for service, value			$ 48,567
Common stock awarded, shares		558,340
Common stock awarded, value		93,240
Stock payable		$ 23,239
Amount due to related party		$ 10,000	4,038
Common stock share issued		158,333
Management Salary Expense		$ 104,196	$ 88,716
Operational Manager [Member]
Common stock awarded, shares		165,272	29,380
Common stock awarded, value		28,923	4,760
Amount due to related party		$ 0	$ 903
Salary payable		$ 21,440	$ 15,947
VP Sales - Distro Plus [Member]
Common stock awarded, shares		1,370,000	115,000
Common stock awarded, value		155,902	18,630
Amount due to related party		$ 77,174	$ 12,050

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Total convertible notes	$ 18,000	$ 168,000
Total convertible notes	38,000	263,000
June 16 2021 [Member]
Total convertible notes	20,000	95,000
September 8 2021 [Member]
Total convertible notes	$ 18,000	$ 168,000

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)			1 Months Ended				12 Months Ended
	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 30, 2022	Jan. 31, 2022	Jun. 16, 2021	Apr. 30, 2024	Apr. 30, 2023
Debt discount		$ 117,393
Issued of common stock for conversion of convertible note							310,237
Convertible Note Payable							$ 18,000	$ 168,000
Fixed conversion rate							$ 0.15
Conversion price							$ 1
Amortization of debt discount				$ 194,930			$ 450,753	311,441
Accrued interest payable							80,046	63,843
Interest expense							16,203	32,540
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	$ 38,000	$ 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 ($)	Apr. 30, 2024	Apr. 30, 2023
Total promissory notes payable, gross	$ 2,019,870	$ 1,505,500
Less: Unamortized debt discount	(49,977)	(293,952)
Total promissory notes	1,969,893	1,211,548
May 2023 [Member]
Total promissory notes payable, gross	85,800	0
June 2023 [Member]
Total promissory notes payable, gross	236,720	0
August 2023 [Member]
Total promissory notes payable, gross	165,000	0
September 2023 [Member]
Total promissory notes payable, gross	125,000	0
November 2023 [Member]
Total promissory notes payable, gross	160,000	0
February 2024 [Member]
Total promissory notes payable, gross	120,000	0
January 2024 [Member]
Total promissory notes payable, gross	150,000	0
June, 2022 [Member]
Total promissory notes payable, gross	0	20,000
August, 2022 [Member]
Total promissory notes payable, gross	137,500	137,500
September, 2022 [Member]
Total promissory notes payable, gross	110,000	110,000
October, 2022 [Member]
Total promissory notes payable, gross	229,350	302,500
November, 2022 [Member]
Total promissory notes payable, gross	60,500	60,500
January, 2023 [Member]
Total promissory notes payable, gross	330,000	330,000
February 2023 [Member]
Total promissory notes payable, gross	55,000	220,000
March 2023 [Member]
Total promissory notes payable, gross	55,000	105,000
April 2023 [Member]
Total promissory notes payable, gross	$ 0	$ 220,000

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Accrued interest payable	$ 196,145	$ 55,643
Interest expenses	$ 204,398	60,893
Weighted Average Remaining Term	6 months 3 days
Issued promissory notes for aggregate principal amount	$ 1,238,500	1,560,500
Repayment on principal balance of promissory notes	286,880
Accrued interest of promissory notes	$ 26,782
Issued of common stock shares	310,237
Conversion of stock repayments Of promissory note	$ 31,050
Conversions loan inducements stock payable	40,220
Term extension of promissory notes stock payable	$ 31,975
Conversions of outstanding shares loan inducements	524,000
Conversions of outstanding shares term extension	282,965
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	1,320,000
Proceeds from convertible debt	$ 1,178,500	$ 1,424,000
Minimum [Member]
Annual interest rate	10%
Maximum [Member]
Annual interest rate	18%
Loans Inducements [Member]
Issuance of common stock as loan inducements	1,194,800
Stock Payable On Promissory Note [Member]
Interest expenses	$ 13,493
Stock payable outstanding	$ 21,200
Issue of promissory note for repayment of outstanding principal	240,000
Issue of promissory note for interst and fee	75,000
Series C Preferred Stock [Member]
Repayment on principal balance of promissory notes	$ 385,000
Accrued interest of promissory notes	$ 37,115
Shares issued	43

LEASES (Details)

LEASES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Finance lease liabilities	$ 43,710	$ 25,383
Finance lease liabilitiess	189,896	113,604
Current Lease Obligation [Member]
Finance lease liabilities	$ 43,710	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	$ 146,186	88,221
Finance lease liabilitiess	$ 146,186	$ 88,221
Non Current Lease Obligation [Member] | Minimum [Member]
Leases discount rate	10.51%
Leases maturity date	July 2029
Non Current Lease Obligation [Member] | Maximum [Member]
Leases discount rate	6.13%
Leases maturity date	March 2027

LEASES (Details 1)

LEASES (Details 1)	12 Months Ended
	Apr. 30, 2024 USD ($)
LEASES
Finance lease liabilitiess current and non current	$ 113,604
Lease liability additions	111,960
Repayment of Lease liability	(51,447)
Imputed interest	15,779
Finance lease liabilitiess current and non current	$ 189,896

LEASES (Details 2)

LEASES (Details 2) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
LEASES
2025	$ 58,118
2026	58,118
2027	55,247
2028	23,661
Thereafter	29,722
Total lease payments	224,866
Less: imputed interest	(34,970)
Lease liabilities	$ 189,896	$ 113,604

LEASES (Details 3)

LEASES (Details 3)	12 Months Ended
	Apr. 30, 2024 USD ($)
LEASES
Finance lease right-of-use assets, net	$ 129,367
Addition right of use assets	121,960
Depreciation	(42,010)
Finance lease right-of-use assets, net	$ 209,317

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Leases APR range	The term of these leases are four years with APR ranging from 10.96% to 18%
Depreciation of right-of-use-assets	$ 42,010
Interest expense on finance lease	15,982
late charge for finance lease	203
Finance lease liabilities	43,710	$ 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 ranging from 13.44% to 15.81%. The Company made a downpayment of $5,000 on two vehicles
Vehicles down payment	$ 6,500
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 146,186	$ 88,221

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Apr. 30, 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
Office lease cost, per month	$ 4,500
Las Vegas [Member] | January 01 2022 [Member]
Office lease cost, cash payable	2,000
Office lease cost, shares issuable	2,500
Office lease cost, per month	$ 4,500
Lease term	1 year
Las Vegas [Member] | August 05 2020 [Member]
Office lease cost, cash payable	$ 2,750
Office lease cost, shares issuable	2,000
Office lease cost, per month	$ 4,750
Lease term	6 months

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
INCOME TAX
Net loss	$ (4,937,934)	$ (4,035,513)
Add: Stock based compensation	1,738,442	2,202,707
Net operating loss	$ (3,199,492)	$ (1,832,806)

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
INCOME TAX
Net operating loss carryforward	$ (6,947,381)	$ (3,747,889)
Effective tax rate	21%	21%
Deferred tax asset	$ (1,458,950)	$ (787,057)
Less: Valuation allowance	1,458,950	787,057
Net deferred asset	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
INCOME TAX
Change in valuation allowance	$ 671,893	$ 384,890
Net operating losses	$ 6,900,000
Net operating loss carry forwards ownership changes	50%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Preferred stocks series C - USD ($)	1 Months Ended
	Jun. 24, 2024	May 31, 2024
Series A preferred stock, share issued	25	17
Cash proceed	$ 250,000	$ 170,000