GPO Plus (GPOX) 10-Q 16 Dec 24 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2024	Dec. 11, 2024
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Oct. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		57,758,014
Entity File Number	333-213744
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	37-1817132
Entity Address Address Line 1	3571 E. Sunset Road
Entity Address Address Line 2	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935-9111
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Current Assets:
Cash	$ 16,363	$ 69,415
Accounts receivable	42,806	57,792
Prepaid expenses	37,552	35,140
Inventory, net	157,159	402,152
Total Current Assets	253,880	564,499
Finance lease right-of-use assets, net	184,992	209,317
Property and equipment, net	144,837	102,409
Intangible assets, net	19,513	33,772
TOTAL ASSETS	603,222	909,997
Current Liabilities:
Accounts payable and accrued liabilities	1,508,154	1,557,548
Accrued interest	378,214	276,190
Accrued liabilities - related parties	320,111	233,200
Deposits	167,662	0
Convertible note payable, net of debt discount of $0	38,000	38,000
Promissory note payable, net of debt discount of $44,223 and $49,977, respectively	2,184,647	1,969,893
Finance lease liabilities	45,663	43,710
Stock payable - related parties	36,282	23,239
Stock payable	248,272	167,703
Total Current Liabilities	4,927,005	4,309,483
Finance lease liabilities - non-current	122,804	146,186
Total Liabilities	5,049,809	4,455,669
Commitments and Contingencies (Note 11)	0	0
Stockholders' Deficit:
Common stock, $0.0001 par value, 90,000,000 shares authorized; 57,643,014 shares and 57,518,014 shares issued and outstanding issued and outstanding as of October 31, 2024 and April 30, 2024, respectively	5,765	5,752
Subscription receivable	0	0
Additional paid in capital	34,242,432	33,971,357
Accumulated deficit	(40,612,050)	(39,440,047)
Total Stockholders' Deficit	(6,363,741)	(5,462,826)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	603,222	909,997
Series A Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock, value	100	100
Series C Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock, value	0	0
Founders Class A Common Stock [Member]
Stockholders' Deficit:
Preferred stock, value	12	12
Founder Series A Non Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock, value	167,154	167,154
Series A Non - Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock, value	$ 1,750,000	$ 1,750,000

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Debt discount on convertible notes payable	$ 0	$ 0
Debt discount on promissory notes payable	$ 44,223	$ 49,977
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	57,643,014	57,518,014
Common stock, shares outstanding	57,643,014	57,518,014
Series A Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000
Preferred Stock, shares designated	1,000,000	1,000,000
Series C Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	131	104
Preferred Stock, shares outstanding	131	104
Preferred Stock, shares designated	175	175
Founders Class A Common Stock [Member]
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000	10,000,000
Common stock, shares issued	115,000	115,000
Common stock, shares outstanding	115,000	115,000
Founder Series A Non Voting Redeemable Preferred Stock [Member]
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	21,250	21,250
Preferred Stock, shares outstanding	21,250	21,250
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares authorized	500,000	500,000
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

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 1,189,151	$ 1,217,570	$ 2,396,892	$ 2,188,305
Cost of revenue	963,675	1,016,805	1,909,669	1,763,836
Gross Profit	225,476	200,765	487,223	424,469
Operating Expenses
General and administrative	435,328	321,033	901,307	652,543
Professional fees	192,451	455,077	382,573	893,770
Professional fees - related parties	5,735	66,415	13,043	323,714
Management fees and salaries - related parties	93,110	114,613	176,650	242,201
Total Operating Expenses	726,624	957,138	1,473,573	2,112,228
Loss from operations	(501,148)	(756,373)	(986,350)	(1,687,759)
Other Expense
Interest expense	(84,146)	(218,697)	(185,653)	(505,119)
Total Other Expense	(84,146)	(218,697)	(185,653)	(505,119)
Net Loss	$ (585,294)	$ (975,070)	$ (1,172,003)	$ (2,192,878)
Net Loss Per Common Share: Basic and Diluted	$ (0.01)	$ (0.02)	$ (0.02)	$ (0.05)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	57,684,644	43,586,080	57,658,829	41,679,959

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Founders Series A Non - Voting Redeemable Preferred Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Series C Preferred Shares	Founders Class A Common Stock	Common Stock	Subscription Receivable	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Stock Payable [Member]	Stock Payable Related Parties [Member]
Balance, shares at Apr. 30, 2023		28,750	175,000	1,000,000		115,000	39,454,300
Balance, amount at Apr. 30, 2023	$ (3,862,816)	$ 224,905	$ 1,750,000	$ 100	$ 0	$ 12	$ 3,947		$ 30,635,238	$ (34,502,113)	$ 0	$ 0
Issuance of common stock for conversion of debts, shares							613,437
Issuance of common stock for conversion of debts, amount	93,150	0	0	0	0	0	$ 61		93,089	0	0	0
Stock payable	302,344	0	0	0	0	0	0		0	0	302,344	0
Stock payable - related parties	257,299	0	0	0	0	0	0		0	0	0	257,299
Net loss	(1,217,808)	$ 0	$ 0	$ 0	0	$ 0	$ 0		0	(1,217,808)	0	0
Balance, shares at Jul. 31, 2023		28,750	175,000	1,000,000		115,000	40,067,737
Balance, amount at Jul. 31, 2023	(4,427,831)	$ 224,905	$ 1,750,000	$ 100	0	$ 12	$ 4,008		30,728,327	(35,719,921)	302,344	257,299
Balance, shares at Apr. 30, 2023		28,750	175,000	1,000,000		115,000	39,454,300
Balance, amount at Apr. 30, 2023	(3,862,816)	$ 224,905	$ 1,750,000	$ 100	$ 0	$ 12	$ 3,947		30,635,238	(34,502,113)	0	0
Net loss	$ (2,192,878)
Issuance of common stock for loan inducement, shares	113,437
Balance, shares at Oct. 31, 2023		21,250	175,000	1,000,000	18	115,000	44,108,860
Balance, amount at Oct. 31, 2023	$ (4,972,370)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 4,412		31,527,492	(36,694,991)	124,190	66,415
Balance, shares at Apr. 30, 2023		28,750	175,000	1,000,000		115,000	39,454,300
Balance, amount at Apr. 30, 2023	$ (3,862,816)	$ 224,905	$ 1,750,000	$ 100	$ 0	$ 12	$ 3,947		30,635,238	(34,502,113)	0	0
Issuance of common stock for loan inducement, shares	1,500,000
Balance, shares at Apr. 30, 2024		21,250	175,000	1,000,000	105			57,518,014
Balance, amount at Apr. 30, 2024	$ (5,462,826)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,752	$ 0	33,971,357	(39,440,047)
Balance, shares at Jul. 31, 2023		28,750	175,000	1,000,000		115,000	40,067,737
Balance, amount at Jul. 31, 2023	(4,427,831)	$ 224,905	$ 1,750,000	$ 100	0	$ 12	$ 4,008		30,728,327	(35,719,921)	302,344	257,299
Stock payable	112,235	0	0	0	0	0	0		0	0	112,235	0
Stock payable - related parties	66,415	0	0	0	0	0	0		0	0	0	66,415
Net loss	(975,070)	$ 0	0	0	0	0	$ 0		0	(975,070)	0	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	0	0
Issuance of Series C Preferred Shares for cash, shares					18
Issuance of Series C Preferred Shares for cash, amount	175,000	0	0	0	$ 0	0	$ 0		175,000	0	0	0
Issuance of common stock for loan extension, shares							400,000
Issuance of common stock for loan extension, amount	19,130	0	0	0	0	0	$ 40		76,480	0	(57,390)	0
Issuance of common stock for loan inducement, shares							786,000
Issuance of common stock for loan inducement, amount	0	0	0	0	0	0	$ 79		59,122	0	59,201	0
Issuance of common stock to related parties for services, shares							1,470,279
Issuance of common stock to related parties for services, amount	0	0	0	0	0	0	$ 147		257,152	0	0	(257,299)
Issuance of common stock for services, shares							984,844
Issuance of common stock for services, amount	0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 98		173,700	0	(173,798)	0
Balance, shares at Oct. 31, 2023		21,250	175,000	1,000,000	18	115,000	44,108,860
Balance, amount at Oct. 31, 2023	(4,972,370)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 4,412		31,527,492	(36,694,991)	$ 124,190	$ 66,415
Balance, shares at Apr. 30, 2024		21,250	175,000	1,000,000	105			57,518,014
Balance, amount at Apr. 30, 2024	(5,462,826)	$ 167,154	$ 1,750,000	$ 100	$ 0	12	5,752	$ 0	33,971,357	(39,440,047)
Net loss	(586,709)	0	0	0	$ 0	0	0	0	0	(586,709)
Issuance of Series C Preferred Shares for cash, shares					42
Issuance of Series C Preferred Shares for cash, amount	360,000	0	0	0	$ 0	0	0	(60,000)	420,000	0
Return of Series C Preferred Shares, shares					(10)
Return of Series C Preferred Shares, amount	(100,000)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	0	(100,000)	0
Balance, shares at Jul. 31, 2024		21,250	175,000	1,000,000	137	115,000	57,518,014
Balance, amount at Jul. 31, 2024	(5,789,535)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,752	$ (60,000)	34,291,357	(40,026,756)
Balance, shares at Apr. 30, 2024		21,250	175,000	1,000,000	105			57,518,014
Balance, amount at Apr. 30, 2024	(5,462,826)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,752	$ 0	33,971,357	(39,440,047)
Net loss	(1,172,003)
Balance, shares at Oct. 31, 2024		21,250	175,000	1,000,000	132	115,000	57,643,014
Balance, amount at Oct. 31, 2024	(6,363,741)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,765	0	34,242,432	(40,612,050)
Balance, shares at Jul. 31, 2024		21,250	175,000	1,000,000	137	115,000	57,518,014
Balance, amount at Jul. 31, 2024	(5,789,535)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,752	(60,000)	34,291,357	(40,026,756)
Net loss	(585,294)	0	0	0	0	0	$ 0	0	0	(585,294)
Issuance of common stock for loan inducement, shares							125,000
Issuance of common stock for loan inducement, amount	1,088	0	0	0	$ 0	0	$ 13	0	1,075	0
Return of Series C Preferred Shares, shares					(5)
Return of Series C Preferred Shares, amount	(50,000)	0	0	0	$ 0	0	0	0	(50,000)	0
Subscription Receivable	60,000	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	60,000	0	0
Balance, shares at Oct. 31, 2024		21,250	175,000	1,000,000	132	115,000	57,643,014
Balance, amount at Oct. 31, 2024	$ (6,363,741)	$ 167,154	$ 1,750,000	$ 100	$ 0	$ 12	$ 5,765	$ 0	$ 34,242,432	$ (40,612,050)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,172,003)	$ (2,192,878)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation for services	23,540	262,135
Stock based compensation for services - related parties	13,043	323,714
Non-cash interest expense for promissory note extension	0	76,520
Non-cash interest expense for promissory note	0	13,493
Stock payable for lease expense	15,000	14,315
Stock payable for interest expense for promissory notes	32,908	0
Depreciation of property and equipment	25,446	12,845
Depreciation of right-of-use-assets	24,325	18,649
Amortization of intangible assets	14,259	14,259
Amortization of promissory note discount	40,464	302,215
Interest expense on finance lease	7,630	7,184
Changes in operating assets and liabilities:
Accounts receivable	14,986	(25,674)
Prepaid expenses	(2,412)	5,073
Inventory	244,993	(94,421)
Accounts payable and accrued liabilities	(49,395)	477,566
Accrued interest	102,024	99,386
Accrued liabilities - related parties	86,911	(32,497)
Deposit	167,662	6,000
Net cash used in Operating Activities	(410,619)	(712,115)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(67,874)	(28,000)
Net cash used in Investing Activities	(67,874)	(28,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment for finance leases	(29,059)	(21,779)
Proceeds from issuance of promissory notes	245,000	708,500
Repayment of promissory notes	(60,500)	(103,000)
Repayment from return of series C preferred shares	(150,000)	0
Proceeds from issuance of series C preferred shares	420,000	175,000
Net cash provided by Financing Activities	425,441	758,721
Net change in cash for period	(53,052)	18,606
Cash at beginning of period	69,415	55,496
Cash at end of period	16,363	74,102
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	550	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Recognition of finance lease right-of-use assets	0	121,960
Stock payable for note inducement	9,121	24,245
Issuance of common stock for note inducement	1,088	59,201
Issuance of common stock for conversion of debts	0	93,150
Issuance of common stock for conversion of Founders Series A	$ 0	$ 57,751

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Oct. 31, 2024
ORGANIZATION AND BASIS OF PRESENTATION
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION GPO Plus, Inc. (the “Company”) is a corporation originally established under the name of Koldeck, Inc. under the corporation laws in the State of Nevada on March 29, 2016. On April 2, 2018, the Company changed our corporate name from Koldeck Inc. to Global House Holdings Ltd. and merged with our wholly owned subsidiary Global House Holdings Ltd. Koldeck Inc. remained the surviving company of the merger, continuing under the name Global House Holdings Ltd. On June 19, 2020, the Company changed our corporate name from Global House Holdings Ltd. to GPO Plus, Inc. and merged with our wholly owned subsidiary GPO Plus, Inc. Global House Holdings Ltd. remained the surviving company of the merger, continuing under the name GPO Plus, Inc Effective May 5, 2020, Brett H. Pojunis acquired 5,000,000 (post-split) of the issued and outstanding common shares of the Company from Jian Han Chen. As a result of the transaction, Mr. Pojunis had voting and dispositive control over 53.67% of our outstanding voting securities. Mr. Pojunis’s ownership has since been diluted to 15.43%, 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	6 Months Ended
	Oct. 31, 2024
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of October 31, 2024 have been prepared using generally accepted accounting principles in the United States of America (“US GAAP”) applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has incurred a cumulative deficit of $40,612,050. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Oct. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2024 are not necessarily indicative of the results that may be expected for the year ending April 30, 2025. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2024 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2024 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on August 19, 2024. 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 October 31, 2024 and April 30, 2024, the Company had cash of $16,363 and $69,415, 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 October 31, 2024 and April 30, 2024, the Company had accounts receivable of $42,806 and $57,792, respectively. As of October 31, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 80% and 14%, respectively. As of April 30, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 90% and 10%, 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. October 31, April 30, 2024 2024 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for inventory purchases 35,552 33,140 Total $ 37,552 $ 35,140 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 October 31, 2024 and April 30, 2024, the Company recorded inventory reserve of $11,829 and $31,387 for slow moving or obsolete inventory. As of October 31, 2024 and April 30, 2024, the Company had finished goods inventory, net of inventory reserve of $157,159 and $402,152, respectively. October 31, 2024 April 30, 2024 Mr Vapor $ - $ 3,473 Nutriumph 37,318 50,039 Distro 29,329 15,675 Loon 79,680 324,142 Vyve 9,367 8,823 Coast 1,465 0 $ 157,159 $ 402,152 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 six months ended October 31, 2024 and 2023, no impairment losses have been identified. Revenue Recognition The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. During the six months ended October 31, 2024 and 2023, the Company recognized $2,396,892 and $2,188,280 of revenues related to merchandise and product sales, and $0 and $25 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $2,396,892 and $2,188,305, respectively. The Company incurred cost of revenue of $1,763,836 and $57,621 and generated gross profit of $424,469 and $24,700 during the six months ended October 31, 2024 and 2023, respectively. In regard to the sales that occurred during the six months ended October 31, 2024 and 2023, there are no unfulfilled obligations related to the merchandise and product sales. During the six months ended October 31, 2024, the Company has one customer who contributed over 10% of total sales at 93%. During the six months ended October 31, 2023, the Company has one customer contributed over 10% of total sales at 94%. 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 October 31, 2024 and April 30, 2024, accounts payable and accrued liabilities were $1,508,154 and $1,557,548, comprised of trade payable of $1,484,430 and $1,491,332 and payroll liabilities of $23,724 and $66,216, 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 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. Fair Value Measurement The Company adopted the provisions of ASC Topic 820, “ Fair Value Measurements and Disclosures Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modelling inputs based on assumptions) None of the financial instruments are measured at fair value on a recurring basis. 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 six months ended October 31, 2024 and 2023, the Company recorded $363,583 stock-based compensation expense and $585,849 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $0 and $16,200, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Six Months Ended October 31, 2024 2023 Common stock award to consultants $ 23,540 $ 262,135 Common stock award to management and executives - related parties 13,043 323,714 $ 36,583 $ 585,849 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 six months ended October 31, 2024 and 2023, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. October 31, October 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 188,000 Warrants 168,000 168,000 Common Stock Payable 3,150,617 1,491,842 4,356,617 2,847,842 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding on October 31, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of October 31, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 38,000 shares and 188,000 shares, respectively. (Note 8) As of October 31, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000. (Note 6) As of October 31, 2024 and 2023, the Company had stock payable of $284,554 and $190,605 for outstanding 3,150,617 shares and 1,491,842 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Six Months Ended October 31, 2024 2023 Net loss per share, basic diluted $ (0.02 ) $ (0.05 ) Net loss per common shares outstanding: Founders Class A Common stock $ (10.19 ) $ (19.07 ) Ordinary Common stock $ (0.02 ) $ (0.05 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 57,543,829 41,564,959 Total weighted average shares outstanding 57,658,829 41,679,959 New Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures ("ASU 2023-09"), which is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 provide for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for the Company prospectively to all annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which require public companies disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The guidance is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements, unless it is impracticable. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. We have evaluated all other recently issued, but not yet effective, accounting pronouncements and do not believe that these accounting pronouncements will have any material impact on our financial statements or disclosures upon adoption.

ASSETS PURCHASE

ASSETS PURCHASE	6 Months Ended
	Oct. 31, 2024
ASSETS PURCHASE
ASSETS PURCHASE	NOTE 4 – ASSETS PURCHASE On July 7, 2022, the Company entered into an Assets Purchase Agreement to acquire inventory and intangible assets from Orev LLC. The purchase price consisted of $50,000 cash and 200,000 shares at $0.30 per share of the Company’s common stock for total consideration of $109,000. The Company acquired inventory of $23,447 and intangible assets valued at $85,553. The inventory acquired 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 $14,259 and $14,259 for the six months ended October 31, 2024 and 2023, recorded as general and administrative expenses. As of October 31, 2024 and April 30, 2024, the intangible assets were $19,513 and $33,772, net of accumulated amortization of $66,040 and $51,781. 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 (excluding six months ended October 31, 2024) $ 14,259 Thereafter 5,254 $ 19,513

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Oct. 31, 2024
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of October 31, 2024 and April 30, 2024, 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 Additions - - 67,874 67,874 October 31, 2024 $ 72,504 $ 9,215 $ 127,377 $ 209,096 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 Additions 10,404 2,304 12,738 25,446 October 31, 2024 $ 38,894 $ 8,064 $ 17,301 $ 64,259 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2024 $ 44,014 $ 3,455 $ 54,940 $ 102,409 October 31, 2024 $ 33,610 $ 1,151 $ 110,076 $ 144,837 During the six months ended October 31, 2024 and 2023, the Company acquired four automobiles of $67,874 and had no additions in property and equipment, respectively. As of October 31, 2024 and April 30, 2024, Property and Equipment were $144,837 and $102,409, respectively. Depreciation expenses of $25,446 and $12,845 were incurred during the six months ended October 31, 2024 and 2023, respectively.

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Oct. 31, 2024
CAPITAL STOCK
CAPITAL STOCK	NOTE 6 - CAPITAL STOCK Share Capital On November 20, 2020, the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting of the following: · 90,000,000 shares of ordinary common stock · 10,000,000 shares of founders’ class A common stock · 50,000,000 shares of blank check common stock · 500,000 shares of founders’ series A non-voting redeemable preferred stock · 49,500,000 shares of blank check preferred stock (including 200 shares of Series C Preferred Stock subsequent designated on December 18, 2023) 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 Six months ended October 31, 2024 During the six months ended October 31, 2024, the Company issued 125,000 shares of common stock as loan inducements for promissory notes of $55,000 issued on the same date. Six months ended October 31, 2023 During the six months ended October 31, 2023, the Company issued 613,437 shares of common stock for the conversion of convertible note principal of $93,150 at a fixed conversion rate of $0.15 per share. (Note 8) During the six months ended October 31, 2023, 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 six months ended October 31, 2023, the Company issued 400,000 shares of common stock for term extension of three promissory notes. During the six months ended October 31, 2023, the Company issued 786,000 shares of common stock as loan inducements for promissory notes of $478,500 issued on the same dates. During the six months ended October 31, 2023, the Company issued 1,470,279 shares of common stock to senior management and executives. During the six months ended October 31, 2023, the Company issued 984,844 shares of common stock to consultants and employees for services. As of October 31, 2024 and April 30, 2024, the issued and outstanding ordinary common stock was 57,643,014 shares and 57,518,014 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 October 31, 2024 and April 30, 2024, the Company had 115,000 shares of founders’ class A common stock and 21,250 shares of founders’ series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to an executive of the Company at $0.0001 per share for consideration of $50. As of October 31, 2024 and April 30, 2024, 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 October 31, 2024 and April 30, 2024, the Company had 175,000 shares of series A non-voting redeemable preferred stock issued and outstanding. 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. During the six months ended October 31, 2024, the Company issued 42 shares of series C preferred stock for cash proceeds of $420,000. During the six months ended October 31, 2024, the Company refunded $150,000 to investors for the return of 15 shares of series C preferred stock originally issued from March to June 2024. As of October 31, 2024 and April 30, 2024, the issued and outstanding shares of series C preferred stock were 131.5 shares and 104.5 shares, 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 six months ended October 31, 2024 and year ended April 30, 2024: Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2023 168,000 $ 1.25 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2024 168,000 $ 1.25 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of October 31, 2024 168,000 $ 1.25 The fair value of the warrants on the date of grant was estimated at $263,060 using the Black-Scholes option valuation model. The following weighted-average assumptions were used for warrants granted during the year ended April 30, 2022: Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591 % Expected dividend yield - Risk-free interest rate 0.41% - 0.43 % The following table summarizes information relating to outstanding and exercisable warrants as of October 31, 2024: Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 168,000 - $ 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 October 31, 2024 for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of October 31, 2024, the aggregate intrinsic value of warrants outstanding was $0 based on the closing market price of $0.062 on October 31, 2024. Stock Payable As of October 31, 2024 and April 30, 2024, the Company had stock payable of $284,554 and $190,942 for outstanding 3,150,617 and 1,691,213 common shares, comprised of stock payable of $36,282 and $23,239 for outstanding 343,333 and 158,333 common shares to related parties and stock payable of $248,272 and $167,703 for outstanding 2,807,284 and 1,532,880 common shares to non-affiliates, respectively. As of October 31, 2024 and through the date of these financials’ statements were issued, the outstanding common shares have not yet been issued. The stock payable was recorded as other current liabilities in the Balance Sheets. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $15,000 and $14,315 for outstanding 215,904 common shares and 96,677 common shares for office rent, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $9,121 and $24,245 for outstanding 487,500 common shares and 384,000 common shares for loan inducements of promissory notes issued during the six months ended October 31, 2024 and October 31, 2023, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $32,908 and $13,493 for interest and fees on a promissory note upon issuance of the notes, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $23,540 and $72,137 for outstanding 355,000 common shares and 487,415 common shares to consultants and employees for services, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $13,043 and $66,415 for outstanding 185,000 common shares and 448,750 common shares to executives and senior management, respectively. (Note 7)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Related party compensation for the six months ended October 31, 2024 and 2023, and shareholding and salary payable as of October 31, 2024 and April 30, 2024 are summarized as below: Six Months Ended October 31, 2024 Title Wages Expense Management /Consulting Fees Stock Compensation CEO and CFO $ 76,751 $ - $ 8,813 Advisor - Affiliate - 30,000 - President - Distro Plus - - - Operational Manager - - - VP - Distro Plus 69,899 - 4,230 Director - - - $ 146,650 $ 30,000 $ 13,043 Six Months Ended October 31, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 39,682 $ - $ 20,187 Advisor - Affiliate - 30,000 - President - Distro Plus 91,090 - 87,576 Operational Manager 21,440 - 28,923 VP - Distro Plus 47,989 - 9,690 Director - 12,000 177,338 $ 200,201 $ 42,000 $ 323,714 As of October 31, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 900 $ 8,813 Advisor - Affiliate 6,453,000 500,000 175,000 240,000 - President - Distro Plus 699,806 - - 5,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 1,485,000 - - 3,653 4,230 Director 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 249,553 $ 36,282 As of April 30, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 13,200 $ - Advisor - Affiliate 6,453,000 500,000 175,000 210,000 - President 699,806 - - 10,000 23,239 COO 194,652 - - - - Interim CFO/Consultant 1,485,000 - - - - VP Sales and Marketing 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 233,200 $ 23,239 CEO and CFO During the six months ended October 31, 2023, the Company awarded 125,000 shares of common stock to the CEO and CFO valued at $21,063, of which 62,500 shares were recorded as stock payable of $9,250 as of October 31, 2023. During the six months ended October 31, 2024, the Company awarded 125,000 shares of common stock to the CEO and CFO valued at $8,813 recorded as stock payable as of October 31, 2024. During the six months ended October 31, 2024 and 2023, the Company incurred management salary expenses of $76,751 and $39,682 to the CEO and CFO, respectively. As of October 31, 2024 and April 30, 2024, salary payable was $900 and $13,200, respectively. Advisor - Affiliate During the six months ended October 31, 2024 and 2023, the Company incurred consulting fees of $30,000 and $30,000 to the affiliated advisor, respectively. As of October 31, 2024 and April 30, 2024, the total amount due to the affiliated advisor was $240,000 and $210,000, respectively. President – Distro Plus During the six months ended October 31, 2023, the Company awarded 125,000 shares of common stock to the CEO and CFO valued at $21,063, of which 62,500 shares were recorded as stock payable of $9,250 as of October 31, 2023. During the six months ended October 31, 2023, the Company incurred management salary of $91,090 to the President, respectively. As of October 31, 2024 and April 30, 2024, salary payable was $5,000 and $10,000, respectively. Operational Manager During the six months ended October 31, 2023, the Company awarded 165,272 shares of common stock to the Operational Manager valued at $28,923. During the six months ended October 31, 2023, the Company incurred management salary of $21,440 to the Operational Manager. VP – Distro Plus During the six months ended October 31, 2023, the Company awarded 60,000 shares of common stock to the Vice President of Distro Plus Division valued at $9,690, of which 30,000 shares of common stock was recorded as stock payable of $4,440 as of October 31, 2023. During the six months ended October 31, 2024, the Company awarded 60,000 shares of common stock to the Vice President of Distro Plus Division valued at $4,230 recorded as stock payable as of October 31, 2024. During the six months ended October 31, 2024 and 2023, the Company incurred management salary of $69,899 and $47,989 to the Vice President of Distro Plus Division, respectively. Director During the six months ended October 31, 2023, the Company awarded 1,050,000 shares of common stock to the Director valued at $177,338, of which 237,500 shares of common stock was recorded as stock payable of $35,150 as of October 31, 2023. During the six months ended October 31, 2023, the Company incurred consulting fees of $12,000 to the Director.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	6 Months Ended
	Oct. 31, 2024
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 8 - COVERTIBLE NOTE PAYABLE Convertible note payable on October 31, 2024 and April 30, 2024, consists of the following: October 31, 2024 April 30, 2024 Dated June 16, 2021 $ 20,000 $ 20,000 Dated September 8, 2021 18,000 18,000 Total convertible note payable $ 38,000 $ 38,000 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 October 31, 2024, the debt discount was fully amortized. As of October 31, 2024 and April 30, 2024, the convertible note principal balance was $20,000. 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 October 31, 2024, the debt discount was fully amortized. As of October 31, 2024 and April 30, 2024, the convertible note was $18,000. During the six months ended October 31, 2024 and 2023, the Company recorded interest expenses of $1,725 and $9,726, respectively. As of October31, 2024 and April 30, 2024, the accrued interest payable was $81,770 and $80,046, respectively. As of October 31, 2024 and April 30, 2024, the convertible note payable was $38,000.

PROMISSORY NOTE PAYABLE

PROMISSORY NOTE PAYABLE	6 Months Ended
	Oct. 31, 2024
PROMISSORY NOTE PAYABLE
PROMISSORY NOTE PAYABLE	NOTE 9 - PROMISSORY NOTE PAYABLE Promissory note payable on October 31, 2024 and April 30, 2024, consists of the following: October 31, 2024 April 30, 2024 August 2022 $ 112,500 $ 137,500 September 2022 110,000 110,000 October 2022 229,350 229,350 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 55,000 55,000 March 2023 55,000 55,000 May 2023 85,800 85,800 June 2023 231,220 236,720 August 2023 165,000 165,000 September 2023 125,000 125,000 November 2023 130,000 160,000 January 2024 150,000 150,000 February 2024 120,000 120,000 September 2024 110,000 - October 2024 159,500 - Total promissory notes payable, gross 2,228,870 2,019,870 Less: Unamortized debt discount (44,223 ) (49,977 ) Total promissory notes $ 2,184,647 $ 1,969,893 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 six months ended October 31, 2024 and 2023, the Company issued promissory notes for aggregate principal amount of $269,500 and $768,500 for proceeds of $245,000 and $708,500, respectively. During the six months ended October 31, 2024 and 2023, the Company made repayment on principal balance of promissory notes of $60,500 and $103,000 and accrued interest of promissory notes of $550 and $5,941, respectively. During the six months ended October 31, 2023, the Company issued 113,437 shares of common stock for the repayment of $18,150 of a promissory note. During the six months ended October 31, 2023, the Company issued an aggregate of 400,000 shares of common stock for term extension of three promissory notes. This amount is reflected in interest expense in the statements of operations. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $9,121 and $24,245 for outstanding 487,500 common shares and 384,000 common shares for loan inducement of promissory notes issued during the six months ended October 31, 2024 and 2023, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded stock payable of $32,908 and $13,493 for interest expense of promissory notes, respectively. During the six months ended October 31, 2024 and 2023, the Company recorded interest expenses of $10,848 and $109,094, respectively. During the six months ended October 31, 2024 and 2023, the Company made repayment on note interest of $550 and $5,941, respectively. As of October 31, 2024 and April 30, 2024, the accrued interest payable was $296,443 and $196,145, respectively.

LEASES

LEASES	6 Months Ended
	Oct. 31, 2024
LEASES
LEASES	NOTE 10 – LEASES In March 2023, the Company entered into finance lease contracts for three vehicles with the ownership of the vehicles transferred to the Company at the end of the term of the leases. The term of these leases are four years with APR 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 October 31, 2024 and April 30, 2024, the finance lease obligations included in current liabilities were $45,663 and $43,710 and finance lease obligations included in non-current liabilities was $122,804 and $146,186, respectively. During six months ended October 31, 2024 and 2023, repayment on finance lease was $29,059 and $21,779, respectively. During the six months ended October 31, 2024 and 2023, interest expense was $7,630 and $7,184 and depreciation on the right-of-used assets was $24,325 and $18,649, respectively. As of October 31, 2024 and April 30, 2024, the Company had the following lease obligations: Discount October 31, April 30, Rate Maturity 2024 2024 Current 6.13% - 10.51% March 2027 - July 2029 $ 45,663 $ 43,710 Non-current 6.13% - 10.51% March 2027 - July 2029 122,804 146,186 $ 168,467 $ 189,896 The following table summarizes the maturity of our lease liabilities as of October 31, 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 Lease liability additions - Repayment of Lease liability (29,059 ) Imputed interest 7,630 Balance - October 31, 2024 $ 168,467 Year Ended April 30, 2025 $ 29,059 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 195,807 Less: imputed interest (27,340 ) Lease liabilities $ 168,467 As of October 31, 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 Additions - Depreciation (24,325 ) Balance - October 31, 2024 $ 184,992

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Oct. 31, 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 $4,000 per month, consisting of $2,000 payable in common shares of the Company and $2,000 payable in cash. As of October 31, 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Oct. 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS Subsequent to October 31, 2024 and through the date that these financials were issued, the Company had the following subsequent events: On August 25, 2024, the Company was served with a Complaint, filed in the Eighth Judicial District Court, Clark County, State of Nevada which the Company and its counsel believe to be a non-material litigation Case, because the matter had been resolved. The details of the Complaint can be found in Case No. A-24-899399 C Department 20 Nicholas Bell (“Plaintiff”) vs. GPO Plus, Brett Pojunis and Laurence Ruhe. The complaint, which alleges among other matters (i) Breach of contract. The Company has instructed counsel to contact opposing counsel and share with them the Settlement Agreement and alternatively file a motion to dismiss the complaint for which the Company feels there is no basis to support the lawsuit to continue in light of the issues having been settled. Effective as of October 21, 2024, Green Growth CPAs (“Green Growth”) were dismissed as the independent registered public accounting firm engaged to audit the financial statements of GPO Plus, Inc. (the “Company”). Also, on such date, the Company’s Board of Directors engaged Bush & Associates CPA, LLC (“Bush”), to serve as its independent registered public accounting firm to review its Quarterly Report on Form 10-Q for the quarter ended October 31, 2024 and for the fiscal year ending April 30, 2025. From November 29, 2024 to December 6, 2024, the Company has issued 10 shares of series C preferred stock for cash proceeds of $100,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Oct. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The accompanying unaudited condensed financial statements have been prepared in accordance with US GAAP for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2024 are not necessarily indicative of the results that may be expected for the year ending April 30, 2025. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2024 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2024 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on August 19, 2024.
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 October 31, 2024 and April 30, 2024, the Company had cash of $16,363 and $69,415, 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 October 31, 2024 and April 30, 2024, the Company had accounts receivable of $42,806 and $57,792, respectively. As of October 31, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 80% and 14%, respectively. As of April 30, 2024, the Company has two customers concentrated over 10% of the accounts receivable at 90% and 10%, 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. October 31, April 30, 2024 2024 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for inventory purchases 35,552 33,140 Total $ 37,552 $ 35,140
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 October 31, 2024 and April 30, 2024, the Company recorded inventory reserve of $11,829 and $31,387 for slow moving or obsolete inventory. As of October 31, 2024 and April 30, 2024, the Company had finished goods inventory, net of inventory reserve of $157,159 and $402,152, respectively. October 31, 2024 April 30, 2024 Mr Vapor $ - $ 3,473 Nutriumph 37,318 50,039 Distro 29,329 15,675 Loon 79,680 324,142 Vyve 9,367 8,823 Coast 1,465 0 $ 157,159 $ 402,152
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 six months ended October 31, 2024 and 2023, no impairment losses have been identified.
Revenue Recognition	The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. During the six months ended October 31, 2024 and 2023, the Company recognized $2,396,892 and $2,188,280 of revenues related to merchandise and product sales, and $0 and $25 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $2,396,892 and $2,188,305, respectively. The Company incurred cost of revenue of $1,763,836 and $57,621 and generated gross profit of $424,469 and $24,700 during the six months ended October 31, 2024 and 2023, respectively. In regard to the sales that occurred during the six months ended October 31, 2024 and 2023, there are no unfulfilled obligations related to the merchandise and product sales. During the six months ended October 31, 2024, the Company has one customer who contributed over 10% of total sales at 93%. During the six months ended October 31, 2023, the Company has one customer contributed over 10% of total sales at 94%.
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 October 31, 2024 and April 30, 2024, accounts payable and accrued liabilities were $1,508,154 and $1,557,548, comprised of trade payable of $1,484,430 and $1,491,332 and payroll liabilities of $23,724 and $66,216, 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 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.
Fair Value Measurement	The Company adopted the provisions of ASC Topic 820, “ Fair Value Measurements and Disclosures Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modelling inputs based on assumptions) None of the financial instruments are measured at fair value on a recurring basis.
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 six months ended October 31, 2024 and 2023, the Company recorded $363,583 stock-based compensation expense and $585,849 stock-based compensation expense, which includes amortization of stock issued for prepaid services of $0 and $16,200, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Six Months Ended October 31, 2024 2023 Common stock award to consultants $ 23,540 $ 262,135 Common stock award to management and executives - related parties 13,043 323,714 $ 36,583 $ 585,849
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 six months ended October 31, 2024 and 2023, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. October 31, October 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 188,000 Warrants 168,000 168,000 Common Stock Payable 3,150,617 1,491,842 4,356,617 2,847,842 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding on October 31, 2024 and 2023, that are convertible into shares of common stock at a one-for-one rate. (Note 6) As of October 31, 2024 and 2023, convertible shares from the Company’s non-affiliate convertible notes were 38,000 shares and 188,000 shares, respectively. (Note 8) As of October 31, 2024 and 2023, the outstanding warrants issued in connection with these convertible notes were 168,000. (Note 6) As of October 31, 2024 and 2023, the Company had stock payable of $284,554 and $190,605 for outstanding 3,150,617 shares and 1,491,842 shares of common stock, respectively. (Note 6) Net loss per share for each class of common stock is as follows: Six Months Ended October 31, 2024 2023 Net loss per share, basic diluted $ (0.02 ) $ (0.05 ) Net loss per common shares outstanding: Founders Class A Common stock $ (10.19 ) $ (19.07 ) Ordinary Common stock $ (0.02 ) $ (0.05 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 57,543,829 41,564,959 Total weighted average shares outstanding 57,658,829 41,679,959
New Accounting Pronouncements	In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures ("ASU 2023-09"), which is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 provide for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for the Company prospectively to all annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which require public companies disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The guidance is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements, unless it is impracticable. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. We have evaluated all other recently issued, but not yet effective, accounting pronouncements and do not believe that these accounting pronouncements will have any material impact on our financial statements or disclosures upon adoption.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Oct. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	October 31, April 30, 2024 2024 Security Deposit for office premise $ 2,000 $ 2,000 Prepayment for inventory purchases 35,552 33,140 Total $ 37,552 $ 35,140
Schedule of finished goods inventory	October 31, 2024 April 30, 2024 Mr Vapor $ - $ 3,473 Nutriumph 37,318 50,039 Distro 29,329 15,675 Loon 79,680 324,142 Vyve 9,367 8,823 Coast 1,465 0 $ 157,159 $ 402,152
Schedule of property, plant and equipment	Furniture and Equipment 3-5 years Computer Equipment 2 years Automobile 5 years
Schedule of share-based compensation	Six Months Ended October 31, 2024 2023 Common stock award to consultants $ 23,540 $ 262,135 Common stock award to management and executives - related parties 13,043 323,714 $ 36,583 $ 585,849
Schedule of Basic and Diluted Loss per Share	October 31, October 31, 2024 2023 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 38,000 188,000 Warrants 168,000 168,000 Common Stock Payable 3,150,617 1,491,842 4,356,617 2,847,842
Schedule of net loss per share for each of class	Six Months Ended October 31, 2024 2023 Net loss per share, basic diluted $ (0.02 ) $ (0.05 ) Net loss per common shares outstanding: Founders Class A Common stock $ (10.19 ) $ (19.07 ) Ordinary Common stock $ (0.02 ) $ (0.05 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 115,000 Ordinary Common stock 57,543,829 41,564,959 Total weighted average shares outstanding 57,658,829 41,679,959

ASSETS PURCHASE (Table)

ASSETS PURCHASE (Table)	6 Months Ended
	Oct. 31, 2024
ASSETS PURCHASE
Schedule of future amortization expense	Amortization Year Ended April 30, Expense 2025 (excluding six months ended October 31, 2024) $ 14,259 Thereafter 5,254 $ 19,513

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	6 Months Ended
	Oct. 31, 2024
PROPERTY AND EQUIPMENT
Summary of Property and equipment	Cost Furniture and Equipment Computer Equipment Automobile Total April 30, 2023 $ 72,504 $ 9,215 $ - $ 81,719 Additions - - 59,503 59,503 April 30, 2024 $ 72,504 $ 9,215 $ 59,503 $ 141,222 Additions - - 67,874 67,874 October 31, 2024 $ 72,504 $ 9,215 $ 127,377 $ 209,096 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 Additions 10,404 2,304 12,738 25,446 October 31, 2024 $ 38,894 $ 8,064 $ 17,301 $ 64,259 Net book value Furniture and Equipment Computer Equipment Automobile Total April 30, 2024 $ 44,014 $ 3,455 $ 54,940 $ 102,409 October 31, 2024 $ 33,610 $ 1,151 $ 110,076 $ 144,837

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	6 Months Ended
	Oct. 31, 2024
CAPITAL STOCK
Schedule of Equity Compensation Plans	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, 2023 168,000 $ 1.25 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2024 168,000 $ 1.25 Granted - - Redeemed - - Exercised - - Forfeited - - Balances as of October 31, 2024 168,000 $ 1.25
Schedule of fair value of warrants	Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591 % Expected dividend yield - Risk-free interest rate 0.41% - 0.43 %
Schedule of outstanding and exercisable warrants	Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 168,000 - $ 1.25 - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	6 Months Ended
	Oct. 31, 2024
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Six Months Ended October 31, 2024 Title Wages Expense Management /Consulting Fees Stock Compensation CEO and CFO $ 76,751 $ - $ 8,813 Advisor - Affiliate - 30,000 - President - Distro Plus - - - Operational Manager - - - VP - Distro Plus 69,899 - 4,230 Director - - - $ 146,650 $ 30,000 $ 13,043 Six Months Ended October 31, 2023 Title Wages Expense Management/Consulting Fees Stock Compensation CEO and CFO $ 39,682 $ - $ 20,187 Advisor - Affiliate - 30,000 - President - Distro Plus 91,090 - 87,576 Operational Manager 21,440 - 28,923 VP - Distro Plus 47,989 - 9,690 Director - 12,000 177,338 $ 200,201 $ 42,000 $ 323,714
Summary of shareholding and share payable	As of October 31, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 900 $ 8,813 Advisor - Affiliate 6,453,000 500,000 175,000 240,000 - President - Distro Plus 699,806 - - 5,000 23,239 Operational Manager 194,652 - - - - VP - Distro Plus 1,485,000 - - 3,653 4,230 Director 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 249,553 $ 36,282 As of April 30, 2024 Common Stock Convertible Series A Preferred Series A non-voting redeemable preferred Salary/Consulting Fees Title (Shares) (Shares) (Shares) Payable Stock Payable CEO and CFO 8,912,500 500,000 - $ 13,200 $ - Advisor - Affiliate 6,453,000 500,000 175,000 210,000 - President 699,806 - - 10,000 23,239 COO 194,652 - - - - Interim CFO/Consultant 1,485,000 - - - - VP Sales and Marketing 2,489,128 - - - - 20,234,086 1,000,000 175,000 $ 233,200 $ 23,239

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	6 Months Ended
	Oct. 31, 2024
COVERTIBLE NOTE PAYABLE
Schedule of convertible note payable	October 31, 2024 April 30, 2024 Dated June 16, 2021 $ 20,000 $ 20,000 Dated September 8, 2021 18,000 18,000 Total convertible note payable $ 38,000 $ 38,000

PROMISSORY NOTE PAYABLE (Table)

PROMISSORY NOTE PAYABLE (Table)	6 Months Ended
	Oct. 31, 2024
PROMISSORY NOTE PAYABLE
Schedule of promissory note payable	October 31, 2024 April 30, 2024 August 2022 $ 112,500 $ 137,500 September 2022 110,000 110,000 October 2022 229,350 229,350 November 2022 60,500 60,500 January 2023 330,000 330,000 February 2023 55,000 55,000 March 2023 55,000 55,000 May 2023 85,800 85,800 June 2023 231,220 236,720 August 2023 165,000 165,000 September 2023 125,000 125,000 November 2023 130,000 160,000 January 2024 150,000 150,000 February 2024 120,000 120,000 September 2024 110,000 - October 2024 159,500 - Total promissory notes payable, gross 2,228,870 2,019,870 Less: Unamortized debt discount (44,223 ) (49,977 ) Total promissory notes $ 2,184,647 $ 1,969,893

LEASES (Table)

LEASES (Table)	6 Months Ended
	Oct. 31, 2024
LEASES
Summary of Lease obligations	Discount October 31, April 30, Rate Maturity 2024 2024 Current 6.13% - 10.51% March 2027 - July 2029 $ 45,663 $ 43,710 Non-current 6.13% - 10.51% March 2027 - July 2029 122,804 146,186 $ 168,467 $ 189,896
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 Lease liability additions - Repayment of Lease liability (29,059 ) Imputed interest 7,630 Balance - October 31, 2024 $ 168,467 Year Ended April 30, 2025 $ 29,059 2026 58,118 2027 55,247 2028 23,661 Thereafter 29,722 Total lease payments 195,807 Less: imputed interest (27,340 ) Lease liabilities $ 168,467
Summary of Right-of-use assets	Balance - April 30, 2023 $ 129,367 Additions 121,960 Depreciation (42,010 ) Balance - April 30, 2024 $ 209,317 Additions - Depreciation (24,325 ) Balance - October 31, 2024 $ 184,992

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	May 05, 2020	Oct. 31, 2024	Apr. 30, 2024
Common stock, shares issued		57,643,014	57,518,014
Common stock, shares outstanding		57,643,014	57,518,014
Brett H. Pojunis [Member]
Common stock, shares issued	5,000,000
Common stock, shares outstanding	5,000,000
Brett H. Pojunis [Member] | Acquistion Member
Ownership percentage	15.43%
Business acquisition percentage of voting interests acquired	53.67%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
GOING CONCERN
Accumulated deficit	$ (40,612,050)	$ (39,440,047)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit for office premise	$ 2,000	$ 2,000
Prepayment for services to consultants	35,552	33,140
Total	$ 37,552	$ 35,140

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Inventory, Finished goods	$ 157,159	$ 402,152
Distro inventory [Member]
Inventory, Finished goods	29,329	15,675
Loon inventory [Member]
Inventory, Finished goods	79,680	324,142
Mr Vapor [Member]
Inventory, Finished goods	0	3,473
Nutriumph [Member]
Inventory, Finished goods	37,318	50,039
Vyve inventory [Member]
Inventory, Finished goods	9,367	8,823
Coast Inventory [Member]
Inventory, Finished goods	$ 1,465	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	6 Months Ended
	Oct. 31, 2024
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life	2 years
Automobile [Member]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Equipment [Member] | Minimum
Property, Plant and Equipment, Useful Life	3 years
Furniture and Equipment [Member] | Maximum
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultants	$ 23,540	$ 262,135
Common stock award to management and executives - related parties	13,043	323,714
Total	$ 36,583	$ 585,849

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - shares	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Antidilutive securities excluded from the computation of EPS	4,356,617	2,847,842
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS	3,150,617	1,491,842
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	168,000	168,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	38,000	188,000
Series A Preferred Stock [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) - $ / shares	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net loss per share, basic diluted			$ (0.02)	$ (0.05)
Net loss per common shares outstanding founders Class A common stock			(10.19)	(19.07)
Net loss per common shares outstanding Ordinary Common stock			$ (0.02)	$ (0.05)
Weighted average shares outstanding Founders Class A Common stock			115,000	115,000
Weighted average shares outstanding Ordinary Common stock			57,543,829	41,564,959
Total weighted average shares outstanding	57,684,644	43,586,080	57,658,829	41,679,959

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Cost of revenue	$ 963,675	$ 1,016,805	$ 1,909,669	$ 1,763,836
Accounts receivable	42,806		42,806		$ 57,792
Accounts payable and accrued liabilities	1,508,154		1,508,154		1,557,548
Payroll liabilities	$ 23,724		$ 23,724		66,216
Warrants outstanding, number of shares	168,000		168,000
Trade payable	$ 1,484,430		$ 1,484,430		1,491,332
Cash and cash equivalents	16,363		16,363		69,415
Gross profit			424,469	24,700
Revenue recognition during period	1,189,151	$ 1,217,570	2,396,892	2,188,305
Inventory	$ 157,159		157,159		$ 402,152
Stock-based compensation expense			363,583	585,849
Amortization of stock issued for prepaid services			$ 0	16,200
Leases economic life			The lease term is a major part of the economic life (75%) of the underlying asset
Leases fair value of the leased asset			The present value of lease payments is substantially all of the fair value of the leased asset (90%)
Cost Of Sales [Member]
Cost of revenue			$ 1,763,836	$ 57,621
Warrants [Member]
Warrants outstanding, number of shares	168,000		168,000		168,000
Outstanding number of common share for stock payable	3,150,617	1,491,842	3,150,617	1,491,842
Stocks payable	284,554	190,605	284,554	190,605
Inventory FIFO [Member]
Inventory	$ 157,159		$ 157,159		$ 402,152
Inventory reserve	$ 11,829		11,829		$ 31,387
Merchandise And Product Sales [Member]
Revenue recognition during period			2,396,892	$ 2,188,280
Shipping Recovered Merchandise Sales [Member]
Revenue recognition during period			$ 0	$ 25
Accounts Receivable [Member]
Concentration of credit risk, percentage			10%		10%
Accounts Receivable [Member] | One Customer [Member]
Concentration of credit risk, percentage			80%		90%
Accounts Receivable [Member] | Two Customer [Member]
Concentration of credit risk, percentage			14%		10%
Sales Revenue, Net [Member]
Concentration of credit risk, percentage			10%	10%
Sales Revenue, Net [Member] | One Customer [Member]
Concentration of credit risk, percentage			93%	94%
Convertible Notes [Member]
Convertible shares			38,000	188,000
Series A Preferred Stock [Member]
Preferred stock, shares issued	1,000,000	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000	1,000,000	1,000,000	1,000,000

ASSETS PURCHASE (Details)

ASSETS PURCHASE (Details)	Oct. 31, 2024 USD ($)
ASSETS PURCHASE
2025 (excluding six months ended October 31, 2024)	$ 14,259
Thereafter	5,254
Intangible assets net	$ 19,513

ASSETS PURCHASE (Details Narrat

ASSETS PURCHASE (Details Narrative) - USD ($)		6 Months Ended
	Jul. 07, 2022	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Intangible Assets, net		$ 19,513		$ 33,772
Amortization expense recorded as general and administrative expense		14,259	$ 14,259
Deemed value		0
Accumulated amortization, net		66,040		$ 51,781
Aseets Purchase Agreement [Member]
Intangible Assets, net		$ 85,553
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 ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2024	Apr. 30, 2024
PROPERTY AND EQUIPMENT
Accumulated Depreciation Beggining	$ 38,813	$ 8,833
Accumulated Depreciation Additions	25,446	29,980
Accumulated Depreciation Ending	64,259	38,813
Net Book Value	144,837	102,409
Cost Beggining	141,222	81,719
Cost Additions	67,874	59,503
Cost Ending	209,096	141,222
Computer Equipment [Member]
PROPERTY AND EQUIPMENT
Accumulated Depreciation Beggining	5,760	1,152
Accumulated Depreciation Additions	2,304	4,608
Accumulated Depreciation Ending	8,064	5,760
Net Book Value	1,151	3,455
Cost Beggining	9,215	9,215
Cost Additions	0	0
Cost Ending	9,215	9,215
Automobile [Member]
PROPERTY AND EQUIPMENT
Accumulated Depreciation Beggining	4,563	0
Accumulated Depreciation Additions	12,738	4,563
Accumulated Depreciation Ending	17,301	4,563
Net Book Value	110,076	54,940
Cost Beggining	59,503	0
Cost Additions	67,874	59,503
Cost Ending	127,377	59,503
Furniture and Equipment [Member]
PROPERTY AND EQUIPMENT
Accumulated Depreciation Beggining	28,490	7,681
Accumulated Depreciation Additions	10,404	20,809
Accumulated Depreciation Ending	38,894	28,490
Net Book Value	33,610	44,014
Cost Beggining	72,504	72,504
Cost Additions	0	0
Cost Ending	$ 72,504	$ 72,504

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Property and equipment	$ 144,837		$ 102,409
Depreciation expense	25,446	$ 12,845
Four Automobiles [Member]
Acquire automobile	$ 67,874	$ 67,874

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	6 Months Ended
	Oct. 31, 2024 shares
Securities issuance future compensation plans [Member]
Equity compensation plans approved by security holders	1,867,122

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Oct. 31, 2024	Apr. 30, 2024
CAPITAL STOCK
Number of shares, Beginning	168,000	168,000
Number of shares, Ending	168,000	168,000
Weighted average exercise price, Beginning Balance	$ 1.25	$ 1.25
Weighted average exercise price, Granted	0	0
Weighted average exercise price, Redeemed	0	0
Weighted average exercise price, Exercised	0	0
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
Expected average volatility	555%
Risk-free interest rate	0.41%
Maximum
Expected average volatility	591%
Risk-free interest rate	0.43%

CAPITAL STOCK (Details 3)

CAPITAL STOCK (Details 3)	6 Months Ended
	Oct. 31, 2024 $ / shares shares
CAPITAL STOCK
Warrants outstanding, number of shares | shares	168,000
Warrants outstanding, weighted average remaining contractual life (in years)	0 years
Warrants outstanding, weighted average exercise price	$ 1.25
Warrants exercisable, weighted average exercise price	$ 0

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)				1 Months Ended						3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 04, 2023	May 05, 2022	Sep. 08, 2021	Mar. 27, 2023	May 21, 2022	Jun. 16, 2021	May 21, 2021	Jan. 21, 2021	Nov. 20, 2020	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024	Apr. 30, 2022	Apr. 30, 2021
Common stock, shares authorized										90,000,000		90,000,000		90,000,000
Conversion of convertible note principal										$ 1,088	$ 0
Common stock, shares issued										57,643,014		57,643,014		57,518,014
Common stock, shares outstanding										57,643,014		57,643,014		57,518,014
Total consideration																$ 287,500
Common stock share issued										57,643,014		57,643,014		57,518,014
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
Stock payable										$ 248,272		$ 248,272		$ 167,703
Preferred stock share													1,500,000
Refund to the investor													$ 150,000
Repyament of promissory notes												60,500	103,000
Accrued interest												$ 550	$ 5,941
Related Parties [Member]
Common stock, shares outstanding										343,333		343,333		158,333
Stock payable										$ 36,282		$ 36,282		$ 23,239
Executives and senior management [Member]
Common stock, shares outstanding										185,000	448,750	185,000	448,750
Stock payable										$ 13,043	$ 66,415	$ 13,043	$ 66,415
Office lease [Member]
Common stock, shares outstanding										215,904	96,677	215,904	96,677
Stock payable										$ 15,000	$ 14,315	$ 15,000	$ 14,315
Employees [Member]
Common stock, shares outstanding										355,000	487,415	355,000	487,415
Stock payable										$ 23,540	$ 72,137	$ 23,540	$ 72,137
Two Promissory Notes [Member]
Common stock, shares outstanding											400,000		400,000
Stock payable										$ 32,908	$ 13,493	$ 32,908	$ 13,493
Consultant [Member]
Common stock, shares outstanding											984,844		984,844
Two Promissory Notes One [Member]
Common stock, shares outstanding										487,500	384,000	487,500	384,000
Stock payable										$ 9,121	$ 24,245	$ 9,121	$ 24,245
Senior Management and Executives [Member]
Common stock, shares outstanding											1,470,279		1,470,279
Amended and restated article [Member]
Series A preferred stock									49,500,000
Dated June 16, 2021 [Member]
Common stock, shares authorized									90,000,000
Minimum
Common stock, shares authorized									50,000,000
Maximum
Series A preferred stock									500,000
Per shares							$ 10
Redemption fair market value							$ 1,750,000
Consideration of preferred stock							18
Equity compensation plan [Member]
Stock issued during period for employee and consultant, shares	332,878
Grant date value	$ 0.162
Stock issuance expense	$ 53,892
Shares to be issued	1,867,122
Redeemable Preferred Stocks Series A Non Voting [Member]
Per shares								$ 0.0001
Consideration								$ 50
Preferred Stock shares								500,000
202 Equity incentive Plan [Member]
Number of common stock reserved				2,200,000
Series C Preferred Stock [Member]
Conversion of convertible note principal												$ 11,500
Series A preferred stock, share outstanding										131		131		104
Series A preferred stock, share issued										131		131		104
Common stocks value										$ 11,500		$ 11,500
Common stock										10,000		10,000
Stated value										$ 11,500		$ 11,500
Common stock share issue price										$ 0.30		$ 0.30
Cash proceed from preferred stock value												$ 615,000
Preferred stock share												6,150,000
Founders Class A Common Stock [Member]
Common stock, shares authorized									10,000,000	1,000,000		1,000,000		10,000,000
Common stock, shares outstanding										115,000		115,000		115,000		115,000
Common stock share issued										115,000		115,000		115,000
Common stock, shares issued										115,000		115,000		115,000		115,000
Series A Non-Voting Redeemable Preferred stock [Member]
Series A preferred stock, share outstanding										175,000		175,000		175,000
Series A preferred stock, share issued										175,000		175,000		175,000		28,750
Redemption fair market value							$ 1,750,000									$ 224,905
Preferred stock redemption value							$ 10									$ 15
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
Blank Check Common Stock [Member]
Per shares								$ 0.0001
Consideration								$ 50
Preferred Stock shares								500,000
Blank Check Preferred Stock [Member]
Series A preferred stock								1,000,000
Founders Series A Non Voting Redeemable Preferred Stockss
Series A preferred stock, share outstanding										21,250		21,250		21,250
Series A preferred stock, share issued										21,250		21,250		21,250		28,750
Common stock share issued											400,000		400,000	400,000
Conversion of preferred stock													7,500	7,500
Redemption value													$ 57,751	$ 57,751
Warrants Or Stock [Member]
Issued of warrant exercisable price			$ 1.25		$ 0.15	$ 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		$ 0
Common stock purchase warrants shares					280,000
Closing market price										$ 0.062		$ 0.062
Series A Preferred Stocks [Member]
Series A preferred stock, share outstanding										1,000,000		1,000,000		1,000,000
Series A preferred stock, share issued										1,000,000		1,000,000		1,000,000
Capital Stock Payable [Member]
Common stock, shares outstanding										3,150,617		3,150,617		1,691,213
Stock payable										$ 284,554		$ 284,554		$ 190,942
Stock Payable Non Affiliates [Member]
Common stock, shares outstanding										2,807,284		2,807,284		1,532,880
Stock payable										$ 248,272		$ 248,272		$ 167,703
Ordinary Common Stock [Member]
Conversion of convertible note principal													$ 93,150
Common stock, shares issued										125,000	613,437	125,000	613,437
Per shares											$ 0.15		$ 0.15
Loan inducements for promissory notes												$ 55,000
Ordinary Common Stock [Member] | Loan inducements of promissory notes [Member]
Common stock, shares outstanding											786,000		786,000
Stock payable											$ 478,500		$ 478,500
Series C Preferred Stock One [Member]
Cash proceeds												$ 420,000
Preferred stock share												4,200,000		4,300,000
Repyament of promissory notes														$ 385,000
Accrued interest														$ 37,115

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Wages	$ 146,650	$ 200,201
Management/Consulting Fees	30,000	42,000
Stock Compensation	$ 13,043	323,714
Common stock shares	20,234,086		20,234,086
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	$ 249,553		$ 233,200
Stock Payable	36,282		$ 23,239
Advisor - Affiliate [Member]
Wages	0	0
Management/Consulting Fees	30,000	30,000
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	$ 240,000		$ 210,000
Stock Payable	0		$ 0
CEO-CFO [Member]
Wages	76,751	39,682
Management/Consulting Fees	0	0
Stock Compensation	$ 8,813	20,187
Common stock shares	8,912,500		8,912,500
Convertible Series A Preferred Shares	500,000		500,000
Salary/Consulting Fees Payable	$ 900		$ 13,200
Stock Payable	8,813	9,250	$ 0
President - Distro Plus [Member]
Wages	0	91,090
Management/Consulting Fees	0	0
Stock Compensation	$ 0	87,576
Common stock shares	699,806
Salary/Consulting Fees Payable	$ 5,000
Stock Payable	23,239	9,250
COO [Member]
Common stock shares			194,652
Salary/Consulting Fees Payable			$ 0
Stock Payable			$ 0
Interim CFO Consultant [Member]
Common stock shares			1,485,000
Salary/Consulting Fees Payable			$ 0
Stock Payable			$ 0
VP Sales and Marketing [Member]
Common stock shares			2,489,128
Salary/Consulting Fees Payable			$ 0
Stock Payable			$ 0
VP-Distro Plus [Member]
Wages	69,899	47,989
Management/Consulting Fees	0	0
Stock Compensation	$ 4,230	9,690
Common stock shares	1,485,000
Salary/Consulting Fees Payable	$ 3,653
Stock Payable	4,230
Operational Manager [Member]
Wages	0	21,440
Management/Consulting Fees	0	0
Stock Compensation	$ 0	28,923
Common stock shares	194,652
Salary/Consulting Fees Payable	$ 0
Stock Payable	0
Director [Member]
Wages	0	0
Management/Consulting Fees	0	12,000
Stock Compensation	$ 0	177,338
Common stock shares	2,489,128
Salary/Consulting Fees Payable	$ 0
Stock Payable	$ 0	$ 35,150
President [Member]
Common stock shares			699,806
Salary/Consulting Fees Payable			$ 10,000
Stock Payable			$ 23,239

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Stock Payable	$ 36,282		$ 23,239
Amount due to related party	249,553		233,200
Advisor - Affiliate [Member]
Consulting fee	30,000	$ 30,000
Stock Payable	0		0
Amount due to related party	240,000		210,000
Due to affiliated advisor	$ 240,000		210,000
CEO-CFO [Member]
Common stock awarded, shares	125,000	125,000
Common stock, shares		62,500
Common stock awarded, value		$ 21,063
Stock Payable	$ 8,813	9,250	0
Amount due to related party	900		$ 13,200
Management Salary Expense	76,751	$ 39,682
President - Distro Plus [Member]
Common stock awarded, shares		125,000
Common stock, shares		62,500
Common stock awarded, value		$ 21,063
Stock Payable	23,239	9,250
Amount due to related party	5,000
Salary payable	5,000	10,000
Management Salary Expense		$ 91,090
Operational Manager [Member]
Common stock awarded, shares		165,272
Common stock awarded, value		$ 28,923
Stock Payable	0
Amount due to related party	0
Management Salary Expense		$ 21,440
Director [Member]
Common stock awarded, shares		1,050,000
Common stock, shares		237,500
Common stock awarded, value		$ 177,338
Consulting fee		12,000
Stock Payable	0	$ 35,150
Amount due to related party	$ 0
VP Sales - Distro Plus [Member]
Common stock awarded, shares	60,000	60,000
Common stock, shares		30,000
Common stock awarded, value		$ 9,690
Stock Payable	$ 4,230	4,440
Management Salary Expense	$ 69,899	$ 47,989

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Total convertible notes	$ 18,000	$ 18,000
Total convertible notes	38,000	38,000
June 16 2021 [Member]
Total convertible notes	20,000	20,000
September 8 2021 [Member]
Total convertible notes	$ 18,000	$ 18,000

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)			1 Months Ended				3 Months Ended		6 Months Ended		12 Months Ended
	May 05, 2022	Sep. 08, 2021	May 25, 2022	Apr. 30, 2022	Jan. 31, 2022	Jun. 16, 2021	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Debt discount		$ 117,393
Issued of common stock for conversion of convertible note										113,437	1,500,000
Conversion of convertible note principal balance											$ 150,000
Convertible Note Payable							$ 18,000		$ 18,000		$ 18,000
Fixed conversion rate									$ 0.15		$ 0.10
Common stock issued for conversion amount							$ 1,088	$ 0
Conversion price							$ 1		$ 1
Amortization of debt discount				$ 194,930					$ 40,464	$ 302,215
Accrued interest payable							$ 81,770		81,770		$ 80,046
Interest expense									1,725	$ 9,726
Warrants [Member]
Debt discount		$ 96,393				$ 166,667
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		20,000		$ 20,000
Convertible Note Payable		$ 168,000			$ 15,000	$ 280,000	$ 38,000		$ 38,000		$ 38,000
Convertible promissory note fixed rate per share		$ 1				$ 1
Fixed conversion rate									$ 0.15		$ 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%
Conversion price							$ 1		$ 1
Expiry date						Mar. 16, 2022

PROMISSORY NOTE PAYABLE (Detail

PROMISSORY NOTE PAYABLE (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Total promissory notes payable, gross	$ 2,228,870	$ 2,019,870
Less: Unamortized debt discount	(44,223)	(49,977)
Total promissory notes	2,184,647	1,969,893
August, 2022 [Member]
Total promissory notes payable, gross	112,500	137,500
September, 2022 [Member]
Total promissory notes payable, gross	110,000	110,000
October, 2022 [Member]
Total promissory notes payable, gross	229,350	229,350
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	55,000
March 2023 [Member]
Total promissory notes payable, gross	55,000	55,000
May 2023 [Member]
Total promissory notes payable, gross	85,800	85,800
June 2023 [Member]
Total promissory notes payable, gross	231,220	236,720
August 2023 [Member]
Total promissory notes payable, gross	165,000	165,000
September 2023 [Member]
Total promissory notes payable, gross	125,000	125,000
November 2023 [Member]
Total promissory notes payable, gross	130,000	160,000
January 2024 [Member]
Total promissory notes payable, gross	150,000	150,000
February 2024 [Member]
Total promissory notes payable, gross	120,000	120,000
September 2024 [Member]
Total promissory notes payable, gross	110,000	0
October, 2024 [Member]
Total promissory notes payable, gross	$ 159,500	$ 0

PROMISSORY NOTE PAYABLE (Deta_2

PROMISSORY NOTE PAYABLE (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Accrued interest payable	$ 296,443		$ 196,145
Interest expenses	$ 7,630	$ 7,184
Weighted Average Remaining Term	6 months 3 days
Issued promissory notes for aggregate principal amount	$ 269,500	768,500
Repayment on principal balance of promissory notes	60,500	103,000
Accrued interest of promissory notes	550	$ 5,941
Issued of common stock shares		113,437	1,500,000
Conversion of stock repayments Of promissory note		$ 18,150
Conversions loan inducements stock payable	$ 9,121	$ 24,245
Conversions of outstanding shares loan inducements	487,500	384,000
Descriiption of trading days	Convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default
Proceeds from convertible debt	$ 245,000	$ 708,500
Repayment of promissory notes	$ 60,500	103,000
Minimum
Annual interest rate	10%
Maximum
Annual interest rate	18%
Stock Payable On Promissory Note [Member]
Interest expenses	$ 10,848	109,094
Accrued interest of promissory notes	550	5,941
Stock payable	$ 32,908	$ 13,493
Outstanding stock for term extension of promissory notes		400,000

LEASES (Details)

LEASES (Details) - USD ($)	6 Months Ended
	Oct. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Apr. 30, 2023
Finance lease liabilities	$ 168,467	$ 179,298	$ 189,896	$ 113,604
Finance lease liabilities	45,663		43,710
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 122,804		146,186
Non Current Lease Obligation [Member] | Minimum
Leases discount rate	6.13%
Leases maturity date	March 2027
Non Current Lease Obligation [Member] | Maximum
Leases discount rate	10.51%
Leases maturity date	July 2029
Current Lease Obligation [Member]
Finance lease liabilities	$ 45,663		$ 43,710
Current Lease Obligation [Member] | Minimum
Leases discount rate	6.13%
Leases maturity date	March 2027
Current Lease Obligation [Member] | Maximum
Leases discount rate	10.51%
Leases maturity date	July 2029

LEASES (Details 1)

LEASES (Details 1) - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2024	Apr. 30, 2024
LEASES
Finance lease liabilitiess current and non current	$ 189,896	$ 113,604
Lease liability additions	0	111,960
Repayment of Lease liability	(29,059)	(51,447)
Imputed interest	7,630	15,779
Finance lease liabilitiess current and non current	$ 168,467	$ 189,896

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Oct. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Apr. 30, 2023
LEASES
2025	$ 29,059
2026	58,118
2027	55,247
2028	23,661
Thereafter	29,722
Total lease payments	195,807
Less: imputed interest	(27,340)
Finance lease liabilitiess current and non current	$ 168,467	$ 179,298	$ 189,896	$ 113,604

LEASES (Details 3)

LEASES (Details 3) - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2024	Apr. 30, 2024
LEASES
Finance lease right-of-use assets, net	$ 209,317	$ 129,367
Addition right of use assets	0	121,960
Depreciation	(24,325)	(42,010)
Finance lease right-of-use assets, net	$ 184,992	$ 209,317

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Apr. 30, 2024
Leases APR range	The term of these leases are four years with APR ranging from 10.96% to 18%
Interest expenses	$ 7,630	$ 7,184
Depreciation of right-of-use-assets	24,325	18,649
Interest expense on finance lease	29,059	$ 21,779
Finance lease liabilities	$ 45,663		$ 43,710
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
Vehicles down payment for Two [Member]
Vehicles down payment	5,000
Non Current Lease Obligation [Member]
Finance lease liabilities	$ 122,804		$ 146,186

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	6 Months Ended
	Oct. 31, 2024 USD ($)
Committments and contingencies description	The leases are exempt from the provisions of ASC 842, Leases, due to the short terms of their durations
Description related to office space and cost	office is 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
Las Vegas [Member] | January 01 2022 [Member]
Office lease cost, cash payable	$ 2,000
Office lease cost, shares issuable	2,000
Office lease cost, per month	4,000
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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Series C Preferred Stock [Member] - Subsequent Event [Member]	Dec. 06, 2024 USD ($) shares
Proceeds from issuance of preferred stock | $	$ 100,000
Preferred stock shares issued | shares	10