Connexa Sports (YYAI) S-1/A 27 Jan 22 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Oct. 31, 2021
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Registrant Name	SLINGER BAG INC.
Entity Central Index Key	0001674440
Entity Tax Identification Number	61-1789640
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2709 N. Rolling Road
Entity Address, Address Line Two	Suite 138
Entity Address, City or Town	Windsor Mill
Entity Address, Postal Zip Code	21244
City Area Code	(443)
Local Phone Number	407-7564
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Oct. 31, 2021	Apr. 30, 2021	Apr. 30, 2020
Current assets
Cash and cash equivalents	$ 1,747,661	$ 928,796	$ 79,847
Accounts receivable, net	846,529	762,487
Inventories, net	8,578,431	3,693,216	919,644
Prepaid expenses and other current assets		200,160	381,510
Prepaid inventory	475,913	140,047
Loan and interest receivable	1,435,219
Prepaid expenses and other current assets	110,970	60,113
Total current assets	13,194,723	5,584,659	1,381,001
Goodwill	1,240,000
Intangible asset, net	2,290,895	112,853
Total assets	16,725,618	5,697,512	1,381,001
Current liabilities
Accounts payable and accrued expenses	5,306,355	2,050,476	1,108,488
Accrued payroll and bonuses	1,210,805	1,283,464	257,730
Deferred revenue	71,242	99,531	179,366
Accrued interest - related party	821,925	747,636	138,967
Notes payable - related party, net		6,143,223	2,100,000
Convertible notes payable, net	2,627,778		82,128
Derivative liabilities	14,870,050	13,813,449	620,238
Total current liabilities	24,908,155	24,137,779	4,486,917
Long-term liabilities
Long-term portion of convertible notes payable, net			1,493,939
Notes payable, net		10,477	393,975
Total liabilities	24,908,155	24,148,256	6,374,831
Shareholders’ deficit
Common stock, $0.001 par value, 300,000,000 shares authorized, 27,642,828 and 24,749,354 shares issued and outstanding as of April 30, 2021 and 2020, respectively; 6,921,299 and 8,137,859 shares issuable as of April 30, 2021 and 2020, respectively	41,870	27,643	24,749
Additional paid-in capital	62,871,881	10,365,056	5,214,970
Accumulated other comprehensive loss	(12,346)	(20,170)	(5,036)
Accumulated deficit	(71,083,942)	(28,823,273)	(10,228,513)
Total shareholders’ deficit	(8,182,537)	(18,450,744)	(4,993,830)
Total liabilities and shareholders’ deficit	$ 16,725,618	$ 5,697,512	$ 1,381,001

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2021	Apr. 30, 2021	Apr. 30, 2020	Feb. 25, 2020	Feb. 24, 2020
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	300,000,000	300,000,000	300,000,000	300,000,000	75,000,000
Common stock, shares outstanding	41,869,622	27,642,828	24,749,354
Common stock, shares issued	41,869,622	27,642,828	24,749,354
Shares issuable	0	6,921,299	8,137,859

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Income Statement [Abstract]
Net sales	$ 5,400,542	$ 2,620,068	$ 7,938,115	$ 3,185,053	$ 10,804,214	$ 686,179
Cost of sales	3,315,605	1,579,750	5,067,956	2,516,650	7,680,290	1,370,897
Gross income (loss)	2,084,937	1,040,318	2,870,159	668,403	3,123,924	(684,718)
Operating expenses:
Selling and marketing expenses	887,809	397,922	1,594,906	699,940	1,761,154	563,003
General and administrative expenses	36,197,888	829,510	38,592,687	1,588,778	4,749,922	5,291,075
Research and development costs	103,318	15,439	277,366	43,549	339,385	179,982
Transaction costs						198,443
Total operating expenses	37,189,015	1,242,871	40,464,959	2,332,267	6,850,461	6,232,503
Loss from operations	(35,104,078)	(202,553)	(37,594,800)	(1,663,864)	(3,726,537)	(6,917,221)
Other expenses (income):
Amortization of debt discount	2,629,069	52,543	2,650,285	286,251	376,506	1,565,174
Loss on extinguishment of debt	1,978,295	1,999,487	7,096,730	1,432,820	3,030,495
Induced conversion loss		51,412		51,412	51,412
Gain on change in fair value of derivatives	(4,803,569)		(9,130,913)		(1,939,639)
Loss on issuance of convertible notes	3,689,369		3,689,369
Interest expense - related party	22,495	144,085	78,728	316,549	608,668	171,918
Interest expense	205,620	74,046	281,670	147,256	12,740,781	573,431
Total other expense	3,721,279	2,321,573	4,665,869	2,234,288	14,868,223	2,310,523
Loss before income taxes	(38,825,357)	(2,524,126)	(42,260,669)	(3,898,152)	(18,594,760)	(9,227,744)
Provision for income taxes
Net loss	(38,825,357)	(2,524,126)	(42,260,669)	(3,898,152)	(18,594,760)	(9,227,744)
Other comprehensive loss, net of tax
Foreign currency translation adjustments	20,852	(1,544)	7,824	(2,937)	(15,134)	(5,034)
Total other comprehensive loss, net of tax	20,852	(1,544)	7,824	(2,937)	(15,134)	(5,034)
Comprehensive loss	$ (38,804,505)	$ (2,525,670)	$ (42,252,845)	$ (3,901,089)	$ (18,609,894)	$ (9,232,778)
Net loss per share, basic and diluted	$ (0.95)	$ (0.10)	$ (1.20)	$ (0.15)	$ (0.70)	$ (0.37)
Weighted average number of common shares outstanding, basic and diluted	41,080,733	26,420,584	35,104,580	26,255,603	26,723,038	24,689,813

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Apr. 30, 2019	$ 24,380	$ 2,520		$ (33,091)	$ (6,191)
Balance, shares at Apr. 30, 2019	24,380,000
Shares issued for conversion of convertible debt	$ 369	182,476			182,845
Shares issued for conversion of convertible debt, shares	369,354
Share-based compensation		3,741,746			3,741,746
Contribution of Slinger Bag Limited			(2)	(967,678)	(967,680)
Shares issuable related to note payable		1,492,188			1,492,188
Distribution to shareholder		(332,239)			(332,239)
Forgiveness of net liabilities owed to former majority shareholder		15,289			15,289
Warrants issued with note payable		112,990			112,990
Foreign currency translation			(5,034)		(5,034)
Net loss				(9,227,744)	(9,227,744)
Ending balance, value at Apr. 30, 2020	$ 24,749	5,214,970	(5,036)	(10,228,513)	(4,993,830)
Balance, shares at Apr. 30, 2020	24,749,354
Shares issued related to note payable	$ 1,217	(1,217)
Shares issued related to note payable, shares	1,216,560
Shares issued in connection with services	$ 244	65,582			65,826
Shares issued in connection with services, shares	243,800
Foreign currency translation			(1,393)		(1,393)
Net loss				(1,374,026)	(1,374,026)
Ending balance, value at Jul. 31, 2020	$ 26,210	5,279,335	(6,429)	(11,602,539)	(6,303,423)
Balance, shares at Jul. 31, 2020	26,209,714
Beginning balance, value at Apr. 30, 2020	$ 24,749	5,214,970	(5,036)	(10,228,513)	(4,993,830)
Balance, shares at Apr. 30, 2020	24,749,354
Net loss					(3,898,152)
Ending balance, value at Oct. 31, 2020	$ 26,610	7,705,020	(7,973)	(14,126,665)	(6,403,008)
Balance, shares at Oct. 31, 2020	26,609,714
Beginning balance, value at Apr. 30, 2020	$ 24,749	5,214,970	(5,036)	(10,228,513)	(4,993,830)
Balance, shares at Apr. 30, 2020	24,749,354
Shares issued related to note payable	$ 1,217	(1,217)
Shares issued related to note payable, shares	1,216,560
Shares issued in connection with conversion of notes payable	$ 772	1,749,232			1,750,004
Shares issued in connection with conversion of note payable, shares	772,332
Shares issued in connection with services	$ 570	849,559			850,129
Shares issued in connection with services, shares	569,582
Shares issued for conversion of convertible debt	$ 300	238,149			238,449
Shares issued for conversion of convertible debt, shares	300,000
Warrants issued related to notes payable - related party		2,157,818			2,157,818
Share-based compensation		70,997			70,997
Forgiveness of net liabilities owed to former majority shareholder
Shares issued in connection with purchase of trademark	$ 35	35,316			35,351
Shares issued in connection with purchase of trademark, shares	35,000
Warrants issued in connection with purchase of trademark		50,232			50,232
Foreign currency translation			(15,134)		(15,134)
Net loss				(18,594,760)	(18,594,760)
Ending balance, value at Apr. 30, 2021	$ 27,643	10,365,056	(20,170)	(28,823,273)	(18,450,744)
Balance, shares at Apr. 30, 2021	27,642,828
Beginning balance, value at Jul. 31, 2020	$ 26,210	5,279,335	(6,429)	(11,602,539)	(6,303,423)
Balance, shares at Jul. 31, 2020	26,209,714
Shares issued in connection with services	$ 100	117,919			118,019
Shares issued in connection with services, shares	100,000
Shares issued for conversion of convertible debt	$ 300	238,149			238,449
Shares issued for conversion of convertible debt, shares	300,000
Warrants issued related to notes payable - related party		2,069,617			2,069,617
Foreign currency translation			(1,544)		(1,544)
Net loss				(2,524,126)	(2,524,126)
Ending balance, value at Oct. 31, 2020	$ 26,610	7,705,020	(7,973)	(14,126,665)	(6,403,008)
Balance, shares at Oct. 31, 2020	26,609,714
Beginning balance, value at Apr. 30, 2021	$ 27,643	10,365,056	(20,170)	(28,823,273)	(18,450,744)
Balance, shares at Apr. 30, 2021	27,642,828
Shares issued in connection with conversion of notes payable	$ 1,637	6,218,366			6,220,003
Shares issued in connection with conversion of note payable, shares	1,636,843
Shares issued in connection with acquisition	$ 540	3,549,460			3,550,000
Shares issued in connection with acquisition, shares	540,000
Shares issued in connection with services	$ 110	618,444			618,554
Shares issued in connection with services, shares	109,687
Share-based compensation	$ 50	187,753			187,803
Share-based compensation, shares	50,215
Foreign currency translation			(13,028)		(13,028)
Net loss				(3,435,312)	(3,435,312)
Ending balance, value at Jul. 31, 2021	$ 29,980	20,939,079	(33,198)	(32,258,585)	(11,322,724)
Balance, shares at Jul. 31, 2021	29,979,573
Beginning balance, value at Apr. 30, 2021	$ 27,643	10,365,056	(20,170)	(28,823,273)	(18,450,744)
Balance, shares at Apr. 30, 2021	27,642,828
Net loss					(42,260,669)
Ending balance, value at Oct. 31, 2021	$ 41,870	62,871,881	(12,346)	(71,083,942)	(8,182,537)
Balance, shares at Oct. 31, 2021	41,869,622
Beginning balance, value at Jul. 31, 2021	$ 29,980	20,939,079	(33,198)	(32,258,585)	(11,322,724)
Balance, shares at Jul. 31, 2021	29,979,573
Shares issued for conversion of warrants	$ 4,950	(2,200)			2,750
Shares issued for conversion of warrants, shares	4,950,000
Shares issued for conversion of common shares issuable	$ 6,921				6,921
Shares issued for conversion of common shares issuable, shares	6,921,299
Elimination of related party derivative liabilities		8,754,538			8,754,538
Shares issued in connection with services	$ 19	799,155			799,174
Shares issued in connection with services, shares	18,750
Share-based compensation		32,381,309			32,381,309
Foreign currency translation			20,852		20,852
Net loss				(38,825,357)	(38,825,357)
Ending balance, value at Oct. 31, 2021	$ 41,870	$ 62,871,881	$ (12,346)	$ (71,083,942)	$ (8,182,537)
Balance, shares at Oct. 31, 2021	41,869,622

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Cash flows from operating activities:
Net loss	$ (42,260,669)	$ (3,898,152)	$ (18,594,760)	$ (9,227,744)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	131,958		2,730	650
Gain on change in fair value of derivatives	(9,130,913)		(1,939,639)
Shares issued in connection with services	1,417,728	183,845	798,351
Share-based compensation	32,569,112		70,997	3,741,746
Loss on extinguishment of debt	7,096,730	1,432,820	3,030,495
Induced conversion loss		51,412	51,412
Amortization of debt discount	2,650,285	286,251	376,506	1,565,174
Non-cash interest expense			12,501,178	358,855
Loss on issuance of convertible notes	3,689,369
Changes in operating assets and liabilities:
Accounts receivable, net	(84,262)	(353,505)	(760,058)
Inventories, net	(4,886,227)	(993,049)	(2,764,758)	(919,644)
Prepaid expenses and other current assets	(422,119)	110,455	208,806	(381,510)
Accounts payable and accrued expenses	3,256,234	327,579	946,716	855,853
Accrued payroll and bonuses	(72,659)	361,608	1,025,734	365,787
Deferred revenue	(28,289)	630,148	(79,835)	(706,408)
Accrued interest - related party	74,289	316,549	608,668	138,967
Net cash used in operating activities	(5,999,433)	(1,544,039)	(4,517,457)	(4,208,274)
Cash flows from investing activities:
Purchase of intangible assets			(30,000)
Proceeds from contribution of net assets of Slinger Bag Limited				73,400
Note receivable issuance	(1,400,000)
Net cash (used in) provided by investing activities	(1,400,000)		(30,000)	73,400
Cash flows from financing activities:
Distribution to shareholder				(332,239)
Proceeds from convertible note payable	11,000,000			1,950,000
Debt issuance costs related to convertible notes payable	(800,251)
Proceeds from notes payable - related party	1,000,000	2,000,000	3,300,000	2,100,000
Repayments of notes payable – related party	(1,000,000)		(1,000,000)
Repayment of note payable	(2,000,000)
Proceeds from note payable		120,000	3,120,000	500,000
Other financing activities	9,671
Net cash provided by financing activities	8,209,420	2,120,000	5,420,000	4,217,761
Effect of exchange rate fluctuations on cash and cash equivalents	8,878	(2,937)	(23,594)	(5,034)
Increase in cash and cash equivalents	818,865	573,024	848,949	77,853
Cash and cash equivalents at beginning of period	928,796	79,847	79,847	1,994
Cash and cash equivalents at end of period	1,747,661	652,871	928,796	79,847
Supplemental disclosure of cash flow information:
Interest paid	111,105	140,180	263,268	224,726
Income taxes paid	3,896		3,668
Supplemental disclosure of non-cash investing and financing activities:
Shares issued for conversion of notes payable – related party	6,220,003
Shares and warrants issued in connection with purchase of trademark	3,550,000		85,583
Elimination of related party derivative liabilities	8,754,538
Derivative liabilities recorded as debt discounts of convertible notes	10,199,749
Conversion of note payable and accrued interest into common stock		187,037		182,845
Warrants issued with note payable		$ 70,130		112,990
Forgiveness of net liabilities owed to former majority shareholder				15,289
Shares issuable related to convertible note payable agreement				1,492,188
Debt discount due to derivative liability				673,809
Net assets contributed from Slinger Bag Limited				(967,680)
Transfer of convertible note payable to note payable			1,700,000
Transfer of notes payable to notes payable – related party			1,820,000
Conversion of notes payable and accrued interest into common stock			1,937,041
Warrants and shares issued with note payable			$ 158,331

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION Organization Lazex Inc. (“Lazex”) was incorporated under the laws of the State of Nevada on July 12, 2015. On August 23, 2019, the majority owner of Lazex entered into a Stock Purchase Agreement with Slinger Bag Americas Inc., a Delaware corporation (“Slinger Bag Americas”), which was 100 % owned by Slinger Bag Ltd. (“SBL”), an Israeli company. In connection with the Stock Purchase Agreement, Slinger Bag Americas acquired 20,000,000 shares of common stock of Lazex for $ 332,239 . On September 16, 2019, SBL transferred its ownership of Slinger Bag Americas to Lazex in exchange for the 20,000,000 shares of Lazex acquired on August 23, 2019. As a result of these transactions, Lazex owned 100 % of Slinger Bag Americas and the sole shareholder of SBL owned 20,000,000 shares of common stock (approximately 82 %) of Lazex. Effective September 13, 2019, Lazex changed its name to Slinger Bag Inc. On October 31, 2019, Slinger Bag Americas acquired control of Slinger Bag Canada, Inc., (“Slinger Bag Canada”) a Canadian company incorporated on November 3, 2017. There were no assets, liabilities or historical operational activity of Slinger Bag Canada at that time. On February 10, 2020, Slinger Bag Americas became the 100 % owner of SBL, along with SBL’s wholly owned subsidiary Slinger Bag International (UK) Limited (“Slinger Bag UK”), which was formed on April 3, 2019. The owner of SBL contributed it to Slinger Bag Americas for no consideration. On June 21, 2021, Slinger Bag Americas entered into a membership interest purchase agreement with Charles Ruddy to acquire a 100 % ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) (see Note 4). The operations of Slinger Bag Inc., Slinger Bag Americas, Slinger Bag Canada, Slinger Bag UK, SBL and Foundation Sports are collectively referred to as the “Company.” The Company operates in the sporting and athletic goods business. The Company is the owner of the Slinger Launcher, which is a portable tennis ball launcher, as well as other associated tennis accessories. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). As a result of the transactions described above, the accompanying consolidated financial statements include the combined results of Slinger Bag Inc., Slinger Bag Americas, Slinger Bag Canada, Slinger Bag UK, SBL and Foundation Sports for the periods presented. All intercompany accounts and transactions have been eliminated in consolidation.	NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION Organization Lazex Inc. (“Lazex”) was incorporated under the laws of the State of Nevada on July 12, 2015. On August 23, 2019, the majority owner of Lazex entered into a Stock Purchase Agreement with Slinger Bag Americas Inc., a Delaware corporation (“Slinger Bag Americas”), which was 100% owned by Slinger Bag Ltd. (“SBL”), an Israeli company. In connection with the Stock Purchase Agreement, Slinger Bag Americas acquired 20,000,000 shares of common stock of Lazex for $ 332,239 . On September 16, 2019, SBL transferred its ownership of Slinger Bag Americas to Lazex in exchange for the 20,000,000 shares of Lazex acquired on August 23, 2019. As a result of these transactions, Lazex owned 100% of Slinger Bag Americas and the sole shareholder of SBL owned 20,000,000 shares of common stock (approximately 82% ) of Lazex. Effective September 13, 2019, Lazex changed its name to Slinger Bag Inc. On October 31, 2019, Slinger Bag Americas acquired control of Slinger Bag Canada, Inc., (“Slinger Bag Canada”) a Canadian company incorporated on November 3, 2017. There were no assets, liabilities or historical operational activity of Slinger Bag Canada. On February 10, 2020, Slinger Bag Americas became the 100% owner of SBL, along with SBL’s wholly owned subsidiary Slinger Bag International (UK) Limited (“Slinger Bag UK”), which was formed on April 3, 2019. On February 10, 2020, Zehava Tepler, the owner of SBL, contributed Slinger Bag UK to Slinger Bag Americas for no consideration. The operations of Slinger Bag Inc., Slinger Bag Americas, Slinger Bag Canada, Slinger Bag UK and SBL are collectively referred to as the “Company.” The Company operates in the sporting and athletic goods business. The Company is the owner of the Slinger Launcher, which is a portable tennis ball launcher, as well as other associated tennis accessories. Effective February 25, 2020, the Company increased the number of authorized shares of common stock from 75,000,000 to 300,000,000 via a four-to-one forward split of its outstanding shares of common stock . All share and per share information contained in this report have been retroactively adjusted to reflect the impact of the stock split. Basis of Presentation The accompanying consolidated financial statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). As a result of the transactions described above, the accompanying consolidated financial statements include the combined results of Slinger Bag Inc., Slinger Bag Americas, Slinger Bag Canada, Slinger Bag UK and SBL for the years ended April 30, 2021 and 2020. The contribution of the net assets of SBL is reflected as an equity contribution at historical cost on May 1, 2019, the beginning of the earliest period in which the entities were under common control. There was no historical activity in Slinger Bag Americas or Slinger Bag Canada prior to May 1, 2019. All intercompany accounts and transactions have been eliminated in consolidation.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2: GOING CONCERN The financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has an accumulated deficit of $ 71,083,942 as of October 31, 2021, and more losses are anticipated in the development of the business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern. 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. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or being able to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from related parties, and/or private placement of debt and/or common stock.	NOTE 2: GOING CONCERN The financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has an accumulated deficit of $ 28,823,273 as of April 30, 2021, and more losses are anticipated in the development of the business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern. 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. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or being able to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from related parties, and/or private placement of debt and/or common stock.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and based upon Securities and Exchange Commission rules that permit reduced disclosure for interim periods. For a more complete discussion of significant accounting policies and certain other information, you should refer to the financial statements included in Slinger Bag Inc.’s Annual Report on Form 10-K for the year ended April 30, 2021. These financial statements reflect all adjustments that are necessary for a fair presentation of results of operations and financial condition for the interim periods shown, including normal recurring accruals and other items. The results for the interim periods are not necessarily indicative of results for the full year. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Accordingly, actual results could differ from those estimates. Financial Statement Reclassification Certain prior year amounts have been reclassified in these consolidated financial statements to conform to current year presentation. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The majority of payments due from banks for credit card transactions process within 24 to 48 hours and are accordingly classified as cash and cash equivalents. Accounts Receivable The Company’s accounts receivable are non-interest bearing trade receivables resulting from the sale of products and payable over terms ranging from 15 to 60 days. The Company provides an allowance for doubtful accounts at the point when collection is considered doubtful. Once all collection efforts have been exhausted, the Company charges-off the receivable with the allowance for doubtful accounts. The Company had no allowance for doubtful accounts as of October 31, 2021 or April 30, 2021. Inventory Inventory is valued at the lower of the cost (determined principally on a first-in, first-out basis) or net realizable value. The Company’s valuation of inventory includes inventory reserves for inventory that will be sold below cost and the impact of inventory shrink. Inventory reserves are based on historical information and assumptions about future demand and inventory shrink trends. The Company’s inventory as of October 31, 2021 consisted of $ 3,820,645 of finished goods, $ 3,441,456 of component and replacement parts, $ 1,566,330 of capitalized duty and freight, and a $ 250,000 inventory reserve. The Company’s inventory as of April 30, 2021 consisted of $ 1,591,826 of finished goods, $ 1,777,028 of component and replacement parts, $ 347,362 of capitalized duty and freight, and a $ 23,000 inventory reserve. Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. While we may be exposed to credit risk, we consider the risk remote and do not expect that any such risk would result in a significant effect on our results of operations or financial condition. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The Company recognizes revenue for its performance obligation associated with its contracts with customers at a point in time once products are shipped. Amounts collected from customers in advance of shipping products ordered are reflected as deferred revenue on the accompanying consolidated balance sheets. The Company’s standard terms are non-cancelable and do not provide for the right-of-return, other than for defective merchandise covered under the Company’s standard warranty. The Company has not historically experienced any significant returns or warranty issues. Fair Value of Financial Instruments Fair value of financial and non-financial assets and liabilities is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The three-tier hierarchy for inputs used in measuring fair value, which prioritizes the inputs used in the methodologies of measuring fair value for assets and liabilities, is as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities Level 3 — Unobservable pricing inputs in the market Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their categorization within the fair value hierarchy. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, and accounts payable. The carrying amount of these financial instruments approximates fair value due to their short-term maturity. The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance and balance sheet dates via a Black-Scholes option pricing model and consisted of the following ending balances and gain amounts as of and for the three and six months ended October 31, 2021: SUMMARY OF DERIVATIVE LIABILITIES Note derivative is related to October 31, 2021 ending balance Gain (loss) for three months ended October 31, 2021 Gain (loss) for six months ended October 31, 2021 4/11/21 conversion of 12/24/20 note payable $ 795,482 $ 441,178 $ 434,369 4/15/21 note payable - 1,788,123 6,014,245 5/26/21 conversion of notes payable – related party - 2,759,718 2,867,749 8/6/21 convertible notes 14,074,568 (185,450 ) (185,450 ) Total $ 14,870,050 $ 4,803,569 $ 9,130,913 The Black-Scholes option pricing model assumptions for the derivative liabilities during the six months ended October 31, 2021 and 2020 consisted of the following: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 1.7 – 5.0 years N/A Stock price volatility 50 % – 155 % N/A Risk free interest rate 0.16 % – 1.21 % N/A Expected dividends 0 % N/A Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts that are more likely than not to be realized. Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC 350, Intangibles - Goodwill and Other (“ASC 350”). ASC 350 requires that goodwill and intangible assets with indefinite lives not be amortized, but reviewed for impairment if impairment indicators arise and, at a minimum, annually. The goodwill impairment test is a two-step test. In the first step, the Company compares the fair value of each reporting unit with goodwill to its carrying value. The Company determines the fair value of its reporting units with goodwill using a combination of a discounted cash flow and a market value approach. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that reporting unit, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company must perform the second step of the goodwill impairment test in order to determine the implied fair value of the reporting unit’s goodwill and compare it to the carrying value of the reporting unit’s goodwill. The activities in the second step include valuing the tangible and intangible assets and liabilities. If the implied fair value of goodwill is less than the carrying value, an impairment loss is recognized for the difference. There was no impairment of goodwill during the six months ended October 31, 2021 or 2020. Intangible Assets Intangible assets relate to the “Slinger” technology trademark, which the Company purchased on November 10, 2020, as well as the intangible assets related to the purchase of Foundation Sports on June 21, 2021 (see Note 4). The Slinger trademark is amortized over its expected life of 20 years. Amortization expense for the six months ended October 31, 2021 and 2020 related to the Slinger trademark was $ 2,904 and zero , respectively. Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. If those net undiscounted cash flows do not exceed the carrying amount, impairment, if any, is based on the excess of the carrying amount over the fair value based on the market value or discounted expected cash flows of those assets and is recorded in the period in which the determination is made. There was no impairment of long-lived assets identified during the six months ended October 31, 2021 or 2020. Share-Based Payments The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation (“ASC 718”). Under the fair value recognition provisions of this topic, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period. Warrants The Company grants warrants to key employees and executives as compensation on a discretionary basis. The Company also grants warrants in connection with certain note payable agreements and other key arrangements. The Company is required to estimate the fair value of share-based awards on the measurement date and recognize as expense that value of the portion of the award that is ultimately expected to vest over the requisite service period. Warrants granted in connection with ongoing arrangements are more fully described in Note 6: Convertible Notes Payable, Note 7: Note Payable and Note 10: Shareholders’ Equity. The warrants granted during the six months ended October 31, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 5 - 10 years 10 years Stock price volatility 50 % - 157 % 148 % - 152 % Risk free interest rate 0.90 % - 1.63 % 0.68 % - 0.85 % Expected dividends 0 % 0 % Foreign Currency Translation A portion of SBL’s operations are conducted in Israel and its functional currency is the Israeli Shekel, the Company’s operations of Slinger Bag Canada are conducted in its functional currency of Canadian Dollars, and the Company’s Slinger Bag UK operations are conducted in its functional currency of the British pound (“GBP”). The accounts of SBL, Slinger Bag Canada, and Slinger Bag UK have been translated into U.S. dollars (“USD”). Assets and liabilities are translated into USD at the applicable exchange rates at period-end. Shareholders’ equity is translated using historical exchange rates. Revenue and expenses are translated at the average exchange rates for the period. Any translation adjustments are included as foreign currency translation adjustments on the consolidated statements of operations and comprehensive loss. Earnings Per Share Basic earnings per share are calculated by dividing income available to shareholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common and dilutive common share equivalents outstanding during the period. The Company had zero 6,921,299 common shares issuable as of October 31, 2021 and 2020, which were not included in the calculation of diluted earnings per share as the effect is antidilutive. The Company also had outstanding convertible notes payable that were convertible into 3,666,675 and zero shares of common stock as of October 31, 2021 and 2020, respectively, outstanding warrants exercisable into 37,264,721 and 16,025,000 shares of common stock as of October 31, 2021 and 2020, respectively, and 244,910 and zero shares related to make-whole provisions as of October 31, 2021 and 2020, respectively, which were excluded from the calculation of diluted earnings per share as the effect is antidilutive. As a result, the basic and diluted earnings per share are the same for each of the periods presented. Recent Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), 2019-12, Simplifying the Accounting for Income Taxes which amends ASC 740, Income Taxes (“ASC 740”). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company’s financial statements and related disclosures. Other recently issued accounting pronouncements did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Accordingly, actual results could differ from those estimates. Financial Statement Reclassification Certain prior year amounts have been reclassified in these consolidated financial statements to conform to current year presentation. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The majority of payments due from banks for credit card transactions process within 24 to 48 hours and are accordingly classified as cash and cash equivalents. Accounts Receivable The Company’s accounts receivable are non-interest bearing trade receivables resulting from the sale of products and payable over terms ranging from 15 to 60 days. The Company provides an allowance for doubtful accounts at the point when collection is considered doubtful. Once all collection efforts have been exhausted, the Company charges-off the receivable with the allowance for doubtful accounts. The Company had no allowance for doubtful accounts as of April 30, 2021 or 2020. Inventory Inventory is valued at the lower of the cost (determined principally on a first-in, first-out basis) or net realizable value. The Company’s valuation of inventory includes inventory reserves for inventory that will be sold below cost and the impact of inventory shrink. Inventory reserves are based on historical information and assumptions about future demand and inventory shrink trends. The Company’s inventory as of April 30, 2021 consisted of $ 1,591,826 of finished goods, $ 1,777,028 of component and replacement parts, $ 347,362 of capitalized duty and freight, and a $ 23,000 inventory reserve. The Company’s inventory as of April 30, 2020 consisted of $ 663,750 of finished goods and $ 255,894 of component and replacement parts. Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. While we may be exposed to credit risk, we consider the risk remote and do not expect that any such risk would result in a significant effect on our results of operations or financial condition. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The Company recognizes revenue for its performance obligation associated with its contracts with customers at a point in time once products are shipped. Amounts collected from customers in advance of shipping products ordered are reflected as deferred revenue on the accompanying consolidated balance sheets. The Company’s standard terms are non-cancelable and do not provide for the right-of-return, other than for defective merchandise covered under the Company’s standard warranty. The Company has not historically experienced any significant returns or warranty issues. Fair Value of Financial Instruments Fair value of financial and non-financial assets and liabilities is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The three-tier hierarchy for inputs used in measuring fair value, which prioritizes the inputs used in the methodologies of measuring fair value for assets and liabilities, is as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities Level 3 — Unobservable pricing inputs in the market Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their categorization within the fair value hierarchy. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, and accounts payable. The carrying amount of these financial instruments approximates fair value due to their short-term maturity. The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance date via a Black-Scholes option pricing model whose assumptions are in line with the assumptions noted below in the warrant section. Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts that are more likely than not to be realized. Intangible Asset Intangible asset relates to the “Slinger” technology trademark, which the Company purchased on November 10, 2020. The trademark is amortized over its expected life of 20 years. Amortization expense for the year ended April 30, 2021 and 2020 was $ 2,730 and zero , respectively. The amount of amortization expense for each of the next five years will be approximately $ 5,800 per year. Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. If those net undiscounted cash flows do not exceed the carrying amount, impairment, if any, is based on the excess of the carrying amount over the fair value based on the market value or discounted expected cash flows of those assets and is recorded in the period in which the determination is made. There was no impairment of long-lived assets identified during the year ended April 30, 2021 or 2020. Share-Based Payment The Company accounts for share-based compensation in accordance with ASC 718, Compensation-Stock Compensation (ASC 718). Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period. Warrants The Company grants warrants to key employees and executives as compensation on a discretionary basis. The Company also grants warrants in connection with certain note payable agreements and other key arrangements. The Company is required to estimate the fair value of share-based awards on the measurement date and recognize as expense that value of the portion of the award that is ultimately expected to vest over the requisite service period. Warrants granted in connection with ongoing arrangements are more fully described in Note 7: Note Payable and Note 9: Shareholders’ Deficit. The warrants granted during the year ended April 30, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 2 – 10 years 2 - 10 years Stock price volatility 148 % - 280 % 121 % - 144 % Risk free interest rate 0.12 % - 1.64 % 0.36 % - 2.43 % Expected dividends 0 % 0 % Foreign Currency Translation A portion of SBL’s operations are conducted in Israel and its functional currency is the Israeli Shekel, the Company’s operations of Slinger Bag Canada are conducted in its functional currency of Canadian Dollars, and the Company’s Slinger Bag UK operations are conducted in its functional currency of the British pound (GBP). The accounts of SBL, Slinger Bag Canada, and Slinger Bag UK have been translated into U.S. dollars (“USD”). Assets and liabilities are translated into USD at the applicable exchange rates at period-end. Shareholders’ equity is translated using historical exchange rates. Revenue and expenses are translated at the average exchange rates for the period. Any translation adjustments are included as foreign currency translation adjustments on the consolidated statements of operations and comprehensive loss. Earnings Per Share Basic earnings per share are calculated by dividing income available to shareholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common and dilutive common share equivalents outstanding during the period. The Company had 6,921,299 and 8,137,859 common shares issuable as of April 30, 2021 and 2020, respectively, (see Note 5 and 6) which were not included in the calculation of diluted earnings per share as the effect is antidilutive. The Company also had outstanding notes payable convertible into zero and 7,465,811 shares of common stock as of April 30, 2021 and 2020, respectively, (see Note 6), outstanding warrants exercisable into 24,503,107 and 13,000,000 shares of common stock as of April 30, 2021 and 2020, respectively, and 21,786 and zero shares related to make-whole provisions as of April 30, 2021 and 2020, respectively, (see Note 7), which were excluded from the calculation of diluted earnings per share as the effect is antidilutive. As a result, the basic and diluted earnings per share are the same for each of the periods presented. Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update (ASU), 2019-12, Simplifying the Accounting for Income Taxes Income Taxes Other recently issued accounting pronouncements did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Oct. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	NOTE 4: ACQUISITIONS On June 21, 2021, the Company completed one immaterial acquisition by entering into a membership interest purchase agreement (“MIPA”) with Charles Ruddy (the “Seller”) to acquire a 100% ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) in exchange for 1,000,000 shares of common stock of the Company to be issued to the Seller and two other Foundation Sports employees in three tranches (the “Purchase Price”): (i) 600,000 10 540,000 600,000 10 The Company allocated the aggregate purchase price for the acquisition based upon the tangible and intangible assets acquired, net of liabilities. The allocation of the purchase price is detailed below: SCHEDULE OF INTANGIBLE ASSETS ACQUIRED Allocation of Trade name $ 70,000 Internally developed software 240,000 Customer relationships 2,000,000 Goodwill 1,240,000 Total purchase price $ 3,550,000 The trade name, internally developed software, and customer relationships will be amortized over their expected lives of 6 , 4 , and 7 years, respectively. Amortization expense for the six months ended October 31, 2021 and 2020 related to the Foundation Sports intangibles was $ 129,054 and zero , respectively. On September 27, 2021, the Company entered into a share purchase agreement (the “Agreement”) pursuant to which it agreed to purchase 100 6,666,667 1,000,000 500,000 142,587 On October 6, 2021, the Company entered into a merger agreement with, inter alia, PlaySight Interactive Ltd. (“PlaySight”) (the “PlaySight Agreement”) pursuant to which PlaySight will, subject to the satisfaction of the closing conditions described in the PlaySight Agreement, become a wholly owned subsidiary of the Company in exchange for the following consideration: (i) 28,333,333 5,142,858

NOTES PAYABLE _ RELATED PARTY

NOTES PAYABLE – RELATED PARTY	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE – RELATED PARTY	NOTE 5: NOTES PAYABLE – RELATED PARTY Beginning in October 2019, the Company entered into several loan agreements with a related party entity controlled by the former shareholder of Slinger Bag Canada. Total outstanding borrowings from this related party as of April 30, 2021 amounted to $ 6,220,000 , which was gross of total discounts of $ 76,777 and consisted of the following: SUMMARY OF NOTES PAYABLE Note date Maturity date Interest rate April 30, 2021 6/1/2019 6/1/2021 9.5 % $ 1,700,000 6/30/2020 6/30/2021 9.5 % 120,000 8 notes from 10/2019 – 8/2020 9/1/2021 9.5 % 3,850,000 9/15/2020 9/15/2021 9.5 % 250,000 11/24/2020 11/24/2021 9.5 % 300,000 Total notes payable $ 6,220,000 On May 26, 2021, the Company and the related party lender entered into a note conversion agreement (the “Note Conversion Agreement”) whereby the related party lender agreed to convert its total outstanding borrowings as of that date of $ 6,220,000 into 1,636,843 shares of the Company’s common stock. The Note Conversion Agreement contains a guarantee that the aggregate gross sales of the shares by the related party will be no less than $ 6,220,000 over the next three years and if the aggregate gross sales are less than $ 6,220,000 the Company will issue additional shares of common stock to the related party for the difference between the total gross proceeds and $ 6,220,000 , which could result in an infinite number of shares being required to be issued. The Company evaluated the conversion option of the notes payable to shares under the guidance in ASC 815, Derivatives and Hedging (“ASC 815”), and determined the conversion option qualified for equity classification. The Company also evaluated the profit guarantee under ASC 815 and determined it to be a make-whole provision, which is an embedded derivative within the host instrument. As the economic characteristics of the make-whole provision are dissimilar to the host instrument, the profit guarantee was bifurcated from the host instrument and stated as a separate derivative liability, which is marked to market at the end of each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivative. On the date of conversion the Company recognized a $ 5,118,435 loss on extinguishment of debt, which represented the difference between the $ 6,220,000 in notes payable that were converted and the fair value of the shares issued of $ 6,220,003 , which were recorded in shares issued for conversion of notes payable – related party within shareholders’ equity, the derivative liability of $ 5,052,934 , which was valued using a Black-Scholes option pricing model, and the write-off of the unamortized debt discount of $ 65,498 . Amortization of the debt discounts during the three months ended July 31, 2021, prior to the notes’ conversion, was $ 11,279 , which was recorded in amortization of debt discounts in the accompanying consolidated statements of operations. Per the terms of the Note Conversion Agreement the accrued interest related to the notes payable was not converted into shares and is still due to the related party. The Company and the related party agreed that interest will continue to accrue on the outstanding accrued interest at a rate of 9.5 % per annum and will be paid in full by May 25, 2022. On July 23, 2021, the Company entered into a loan agreement with its related party lender for borrowings of $ 500,000 . The loan is to be repaid within 30 days of receipt and shall bear interest at a rate of 12 % per annum. On August 4, 2021, the Company entered into a loan agreement with its related party lender for borrowings of $ 500,000 . The loan is to be repaid within 30 days of receipt and shall bear interest at a rate of 12 % per annum. On August 11, 2021, the Company repaid the outstanding principal and interest to its related party lender for the July 23, 2021 loan of $ 500,000 and the August 4, 2021 loan of $ 500,000 . On August 31, 2021, the Company’s related party lender cancelled the guarantee in the Note Conversion Agreement that the aggregate gross sales of its converted shares will be no less than $ 6,220,000 . In connection with the elimination of the profit guarantee the derivative liability ceased to exist at that time. On August 31, 2021, the fair value of the derivative liability was remeasured using a Black-Scholes option pricing model and determined to be $ 2,185,185 . The change in fair value of the derivative through August 31, 2021, was recognized as a gain on change in fair value of derivatives of $ 2,759,718 and $ 2,867,749 for the three and six months ended October 31, 2021, respectively, and the remaining value of the derivative of $ 2,185,185 was reclassified to additional paid-in capital as part of shareholders’ equity during the three months ended October 31, 2021 due to the related party nature of the transaction. There were no outstanding borrowings from this related party as of October 31, 2021. Interest expense related to this related party for the three months ended October 31, 2021 and 2020 amounted to $ 22,495 and $ 144,085 , respectively. Interest expense related to this related party for six months ended October 31, 2021 and 2020 amounted to $ 78,728 and $ 316,549 , respectively. Accrued interest due to this related party as of October 31, 2021 and April 30, 2021 amounted to $ 821,925 and $ 747,636 , respectively.	NOTE 5: NOTE PAYABLE – RELATED PARTY NOTES PAYABLE – RELATED PARTY On October 1, 2019, the Company entered into a loan agreement with a related party entity controlled by the former shareholder of Slinger Bag Canada for borrowings of $ 500,000 bearing interest at 12% per annum. All principal and accrued interest were due on demand under the original agreement. On December 13, 2019, the Company entered into an Amended and Restated Loan Agreement making all principal and accrued interest due on July 15, 2020, which was later amended to extend the due date to September 1, 2021. On December 3, 2019, the Company entered into a loan agreement with the same related party for borrowings of $ 500,000 bearing interest at 12% per annum. All principal and accrued interest were due on demand under the original agreement. On December 13, 2019, the Company entered into an Amended and Restated Loan Agreement increasing the interest rate earned from 12% to 24% per annum and making all principal and accrued interest due on July 15, 2020 , which was later amended to extend the due date to September 1, 2021 . On December 11, 2019, the Company entered into a loan agreement with the same related party for borrowings of $ 700,000 bearing interest at 24% per annum. All principal and accrued interest were due on July 15, 2020 . On July 8, 2020, the terms of the debt were amended to extend the due date to January 8, 2021, which was later amended to extend the due date to September 1, 2021 . On January 6, 2020, the Company entered into a loan agreement with the same related party for borrowings of $ 200,000 bearing interest at 24% per annum. All principal and accrued interest were due on January 8, 2021 , which was later amended to extend the due date to September 1, 2021 . On February 28, 2020, the Company entered into a loan agreement with the same related party for borrowings of $ 200,000 bearing interest at 24% per annum. All principal and accrued interest were due on February 28, 2021 , which was later amended to extend the due date to September 1, 2021 . On May 12, 2020 and July 3, 2020, the Company entered into loan agreements with the same related party for borrowings of $ 1,000,000 and $ 500,000 , respectively, bearing interest at 24% per annum. All principal and accrued interest were due on August 31, 2020 and July 3, 2021 , respectively, which was later amended to extend the due date to September 1, 2021 . On July 8, 2020, the Company entered into a Purchase Order Financing Agreement (“PO Financing Agreement”) whereby $ 1,900,000 of the total $3,600,000 in outstanding debt due to the related party as of the date of the agreement was labeled as inventory financing (“PO Financing Amount”). The PO Financing Amount, along with any accrued interest, is due in full no later than six months from the effective date of the PO Financing Agreement, which was later amended to extend the due date to September 1, 2021. The outstanding balance of the PO Financing Agreement bears interest at a rate of 2% per month. The Company agreed to repay the PO Financing Amount together with any accrued, but unpaid, interest thereon out of proceeds from the sale of its products, licensing activities, revenue to be generated from operations and/or amounts received by the Company from investors, lenders, financiers, financing sources or other persons before making payments of any other nature (including dividends and distributions), except for payments required to finance the Company’s operations. On August 10, 2020, the Company entered into a loan agreement with the same related party for borrowings of $ 250,000 under the PO Financing Agreement bearing interest at 24% per annum. All principal and accrued interest were due on August 10, 2021 , which was later amended to extend the due date to September 1, 2021 . On September 7, 2020, the outstanding debt from the existing related party lender was amended to reduce the interest rate to 9.5% per annum on all outstanding loans, including the PO Financing Agreement, effective the date of the agreement. As consideration for agreeing to reduce the interest rate, the Company issued the related party warrants to purchase 2,500,000 shares of the Company’s common stock at an exercise of $ 0.001 per share. The warrants vested immediately and have a contractual life of 10 years. The amendment of the outstanding debt was treated as an extinguishment of the debt and therefore the value of the warrants issued to the lender of $ 1,999,487 was expensed as a loss on extinguishment of debt during the year ended April 30, 2021. On September 8, 2020, the related party lender agreed to extend the due date of all outstanding loans to September 1, 2021. On September 15, 2020, the Company entered into a loan agreement with the same related party for borrowings of $ 250,000 bearing interest at 9.5% per annum and due in full on September 15, 2021. In connection with the loan, the Company issued warrants to the related party lender to purchase 125,000 shares of the Company’s common stock at an exercise price of $ 0.001 per share. The warrants vested immediately and have a contractual life of 10 years. The note was discounted by $ 70,130 allocated from the valuation of the warrants issued. The discount recorded on the note is being amortized through the maturity date, which amounted to $ 43,615 and zero for the years ended April 30, 2021 and 2020, respectively, and is recorded in amortization of debt discount on the statement of operations. As of April 30, 2021, the remaining discount was $ 26,515 . On November 24, 2020, the Company entered into a loan agreement with the same related party for borrowings of $ 300,000 bearing interest at 9.5% per annum and due in full on November 24, 2021. In connection with the loan, the Company issued warrants to the related party lender to purchase 125,000 shares of the Company’s common stock at an exercise price of $ 0.001 per share. The warrants vested immediately and have a contractual life of 10 years. This note was discounted by $ 88,201 allocated from the valuation of the warrants issued. The discount recorded on the note is being amortized through the maturity date, which amounted to $ 37,939 and zero for the years ended April 30, 2021 and 2020, respectively, and is recorded in amortization of debt discount on the statement of operations. As of April 30, 2021, the remaining discount was $ 50,262 . On December 3, 2020, Mont-Saic Investments LLC (“Mont-Saic”) entered into an Assignment and Conveyance Agreement with 2490585 Ontario Inc., the Company’s existing related party lender. In connection with the agreement, Mont-Saic sold its full right, title and interest in its outstanding notes payable amounting to $ 1,820,000 , which consisted of a $ 1,700,000 note payable (see Note 6) and a $ 120,000 note payable (see Note 7), to 2490585 Ontario Inc., along with the 1,216,560 shares of common stock previously issued to Mont-Saic in connection with the debt agreement and the rights to receive the remaining 6,921,299 shares issuable. Subsequent to this point in time, the outstanding debt of $ 1,820,000 and all accrued interest is payable to 2490585 Ontario Inc., and future interest will accrue at a rate of 9.5% per annum consistent with the rate being charged on their other outstanding debt. The scheduled maturity date of the debt remains unchanged and is due June 1, 2021. As of April 30, 2021, there remain 6,921,299 shares issuable related to this note. Total outstanding borrowings from this related party as of April 30, 2021 and 2020 amounted to $ 6,220,000 and $ 2,100,000 , respectively. The outstanding amount is net of total discounts of $ 76,777 for a net book value of $ 6,143,223 as of April 30, 2021. Interest expense related to this related party for the year ended April 30, 2021 and 2020 amounted to $ 608,668 and $ 171,918 , respectively. Accrued interest due to the related party amounted to $ 747,636 and $ 138,967 as of April 30, 2021 and 2020, respectively. On March 25, 2021, the Company entered into a loan agreement with a different related party for borrowings of $ 1,000,000 bearing interest at 1% per annum and due in full on April 25, 2021 . The Company repaid the loan in full at maturity and there were no outstanding borrowings as of April 30, 2021.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 6: CONVERTIBLE NOTES PAYABLE On August 6, 2021, the Company consummated the closing (the “Closing”) of a private placement offering (the “Offering”) pursuant to the terms and conditions of that certain Securities Purchase Agreement, dated as of August 6, 2021 (the “Purchase Agreement”), between the Company and certain accredited investors (the “Purchasers”). At the Closing, the Company sold to the Purchasers (i) 8 % Senior Convertible Notes (the “Convertible Notes”) in an aggregate principal amount of $ 11,000,000 and (ii) warrants to purchase up to 7,333,334 shares of common stock of the Company (the “Warrants” and together with the Convertible Notes, the “Securities”). The Company received an aggregate of $ 11,000,000 in gross proceeds from the Offering, before deducting offering expenses and commissions. The Convertible Notes mature on August 6, 2022 (the “Maturity Date”) and bear interest at 8 % per annum payable on each conversion date (as to that principal amount then being converted), on each redemption date as well as mandatory redemption date (as to that principal amount then being redeemed) and on the Maturity Date, in cash. The Convertible Notes are convertible into shares of the Company’s common stock at any time following the date of issuance and prior to Mandatory Conversion (as defined in the Convertible Notes) at the conversion price equal to the lesser of: (i) $ 3.00 , subject to adjustment set forth in the Convertible Notes and (ii) in the case of an uplist to the NASDAQ, the Uplist Conversion Price (as defined in the Convertible Notes) of the Company’s common stock during the two Trading Day (as defined in the Convertible Notes) period after each conversion date; provided, however, that at any time from and after December 31, 2021 or an Event of Default (as defined in the Convertible Notes), the holder of the Convertible Notes may, by delivery of written notice to the Company, elect to cause all, or any part, of the Convertible Notes to be converted, at any time thereafter, each an “Alternate Conversion”, pursuant to the Section 4(f) of the Convertible Notes, all, or any part of, the then outstanding aggregate principal amount of the Convertible Notes into shares of Common Stock at the Alternate Conversion price. The Convertible Notes rank pari passu with all other notes now or thereafter issued under the terms set forth in the Convertible Notes. The Convertible Notes contain certain price protection provisions providing for adjustment of the number of shares of common stock issuable upon conversion of the Convertible Notes in case of certain future dilutive events or stock-splits and dividends. The Warrants are exercisable for five years from August 6, 2021 , at an exercise price equal to the lesser of $ 3.00 or a 20% discount to the public offering price that a share of the Company’s common stock or unit (if units are offered) is offered to the public resulting in the commencement of trading of the Company’s common stock on the NASDAQ, New York Stock Exchange or NYSE American. The Warrants contain certain price protection provisions providing for adjustment of the amount of securities issuable upon exercise of the Warrants in case of certain future dilutive events or stock-splits and dividends. The Company evaluated the Warrants and the conversion options under the guidance in ASC 815 and determined they represent derivative liabilities given the variability in the exercise and conversion prices upon the event of an up list to the NASDAQ. The Company also evaluated the other embedded features in the agreement and determined the interest make-whole provision and the subsequent financing redemption represent put features that are also accounted for as derivative liabilities. The derivative liabilities are marked to market at the end of each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivative (see Note 3). The Warrants were valued at $ 12,026,668 on the date of issuance using a Monte Carlo simulation that accounted for the variability in the exercise price upon the event of an up list based on the Company’s expected future stock prices over the five -year term using inputs in line with those listed in Note 3. The remaining derivatives were valued at $ 1,862,450 on the issuance date based on the present value of their weighted average probability value. As part of the issuance of the Convertible Notes, the Company incurred and capitalized debt issuance costs of $ 800,251 related to brokerage and legal fees that met the debt issuance cost capitalization criteria of ASC 835. The total discount related to the Convertible Notes on the date of issuance of $ 14,689,369 exceeded their value, which resulted in the Company recognizing a $ 3,689,369 loss on the issuance of the Convertible Notes during the three months ended October 31, 2021. The discount on the Convertible Notes will be amortized through the maturity date on a straight-line basis. Amortization of the debt discount during the three and six months ended October 31, 2021 was $ 2,627,778 , which was recorded in amortization of debt discounts in the accompanying consolidated statements of operations. The fair value of the derivative liability was $ 14,074,568 as of October 31, 2021, and the Company recognized a loss on change in fair value of $ 185,450 for the three and six months ended October 31, 2021. Total outstanding borrowings related to the Convertible Notes as of October 31, 2021 were $ 11,000,000 . The outstanding amount is net of total discounts of $ 8,372,222 for a net book value of $ 2,627,778 as of October 31, 2021. Interest expense related to the Convertible Notes for the three and six months ended October 31, 2021 was $ 210,222 .	NOTE 6: CONVERTIBLE NOTES PAYABLE On June 1, 2019, the Company entered into a convertible note payable agreement with Mont-Saic Investments LLC (“Mont-Saic”) which provided for borrowings of $ 1,700,000 bearing interest at a rate of 12.6% per annum. All outstanding amounts were due on the maturity date 360 days after the loan issue date. The Company may repay up to 50% of the outstanding balance on the loan prior to the maturity date at their discretion. The outstanding principal and accrued interest are convertible into shares of the Company’s common stock at any time at the option of the debtholder at a conversion price equal to 75% of the lowest closing price of the common stock as defined in the agreement. The convertible note payable agreement, as amended on September 11, 2019, also provided Mont-Saic with a warrant giving them the right to acquire 33% of the outstanding shares of SBL on a fully-diluted basis for no consideration up through one year after the maturity date. On September 16, 2019, Mont-Saic and Slinger Bag Inc. entered into a warrant assignment and conveyance agreement which updated Mont-Saic’s right to acquire 33% of the outstanding common stock shares of SBL to Slinger Bag Inc. The allocated value of the warrant of $ 1,492,188 was recorded as a discount to the outstanding note balance. On May 6, 2020, the Company issued 1,216,560 shares of common stock as partial satisfaction of the shares issuable. On June 1, 2020, the Company and Mont-Saic entered into an amendment to the convertible note payable agreement to eliminate the conversion right contained in the original agreement and extend the maturity date to June 1, 2021. The Company evaluated the conversion option under the guidance in ASC 815-10, Derivatives and Hedging, and determined it to have characteristics of a derivative liability. Under this guidance, this derivative liability is marked-to-market at each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivatives. The value of the conversion option derivative amounted to $ 566,667 as of the issuance date on September 11, 2019, which was recorded as a discount to the outstanding note balance less $ 358,855 representing the amount of the conversion option exceeding the face value of the note payable which was recorded immediately as interest expense, and a derivative liability. On June 1, 2020, in connection with the elimination of the conversion option, this derivative ceased to exist and the value of the derivate of $ 566,667 was recognized as a loss on extinguishment of debt on the consolidated statements of operations for the year ended April 30, 2021. The combined discount relating to the warrant and conversion option were amortized over the term of the agreement. Amortization of debt discounts during the year ended April 30, 2020 amounted to $ 1,493,939 , and were recorded as amortization of debt discount in the accompanying consolidated statements of operations. The remaining $ 206,061 was amortized during the year ended April 30, 2021. On December 3, 2020, Mont-Saic entered into an Assignment and Conveyance Agreement with the Company’s exiting related party lender wherein Mont-Saic sold its full right, title and interest in its outstanding notes payable amounting to $ 1,820,000 , which consisted of the $ 1,700,000 note payable and the $ 120,000 note payable (see Note 7), to the Company’s related party lender, along with the 1,216,560 shares of common stock previously issued to Mont-Saic in connection with the debt agreement and the rights to receive the remaining 6,921,299 shares issuable (see Note 5). On November 20, 2019, the Company entered into a convertible note payable agreement for borrowings of $ 125,000 bearing interest at 12% per annum. All outstanding borrowings and accrued interest were due on November 20, 2020 . The outstanding principal and accrued interest are convertible into shares of the Company’s common stock at any time at the option of the debtholder at a conversion price equal to 70% of the lowest closing price of the common stock as defined in the agreement. On March 2, 2020, the holder elected to convert the outstanding principal of $ 125,000 and accrued interest of $ 4,274 into 369,354 shares of the Company’s common stock in accordance with the terms in the agreement. The Company evaluated the conversion option under the guidance in ASC 815-10, Derivatives and Hedging, and determined it to have characteristics of a derivative liability. Under this guidance, this derivative liability is marked-to-market at each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivatives. The value of the conversion option derivative amounted to $ 53,571 as of the issuance date on November 20, 2019, which was initially recorded as a discount to the outstanding note balance and a derivative liability. The discount of $ 53,571 was fully amortized during the year ended April 30, 2020 upon the conversion of the outstanding note payable balance. Upon conversion of the note payable balance, the derivative liability amount of $ 53,571 was reclassified as additional paid-in capital as part of shareholders’ equity. On February 11, 2020, the Company entered into a convertible note payable agreement for borrowings of $ 125,000 bearing interest at 12% per annum. All outstanding borrowings and accrued interest are due on February 11, 2021 . The outstanding principal and accrued interest are convertible into shares of the Company’s common stock at any time at the option of the debtholder at a conversion price equal to 70% of the lowest closing price of the common stock as defined in the agreement. The Company evaluated the conversion option under the guidance in ASC 815-10, Derivatives and Hedging, and determined it to have characteristics of a derivative liability. Under this guidance, this derivative liability is marked-to-market at each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivatives. The value of the conversion option amounted to $ 53,571 as of the issuance date on February 11, 2020, which was initially recorded as a discount to the outstanding note balance and a derivative liability. The discount was being amortized over the term of the agreement. On September 4, 2020, the Company and the convertible debt holder entered into an agreement to convert the outstanding convertible note payable balance of $ 125,000 and accrued interest of $ 8,466 into 300,000 shares of the Company’s common stock. Under the guidance in ASC 470-20-40-16, the Company recognized an expense at the conversion date equal to the fair value of the shares transferred after the change in terms, less the fair value of securities issuable under the original conversion terms. The excess in value, which amounted to $ 51,412 was recorded as an induced conversion loss in the consolidated statements of operations during the year ended April 30, 2021. At the time of the conversion, the remaining debt discount was fully amortized and the derivative liability amount of $ 53,571 was reclassified as additional paid-in capital as part of shareholders’ equity. Amortization of debt discounts during the year ended April 30, 2021 and 2020 was $ 42,872 and $ 10,699 , respectively, and was recorded as amortization of debt discount in the accompanying consolidated statements of operations. The unamortized discount balance amounted to zero and $ 42,872 as of April 30, 2021 and 2020, respectively. Total outstanding principal of convertible notes payable at April 30, 2021 and 2020 amounted to zero and $ 1,825,000 , respectively. The outstanding balances are netted with debt discounts at April 30, 2021 and 2020 of zero and $ 248,933 , respectively.

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Debt Disclosure [Abstract]
NOTE PAYABLE	NOTE 7: NOTE PAYABLE On April 15, 2021 , the Company entered into a $ 2,000,000 note payable (the “Note”). The Note matures April 14, 2023 15% ) per year. The Company pays interest at maturity, at which time all principal and unpaid interest is due. The Note is collateralized by all business assets, including patents, trademarks and other intellectual property. It is also collateralized by the ownership of Slinger Bag Americas, Slinger Bag Canada, SBL, and Slinger Bag UK. In connection with the Note, the Company issued 2,200,000 warrants with an exercise price of $ 0.25 . The exercise price has customary anti-dilution protection for stock splits, mergers, etc. Additionally, the warrants contain a stipulation that the Company will guarantee the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023. If the average value of the shares sold is less than $1.50 per share, the Company will issue additional shares of common stock to compensate for the shortfall , which could result in an infinite number of shares being required to be issued. The Company evaluated the warrants and the profit guarantee under the guidance in ASC 815 and determined they represent a derivative liability given the profit guarantee represents a make-whole provision that is not separated from the host instrument. The derivative liability is marked to market at the end of each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivative (see Note 3). On August 6, 2021, the Company used the net proceeds from the issuance of the Convertible Notes (see Note 6) to pay 100% of the outstanding principal and accrued interest of the Note. Amortization of the debt discount related to the Note during the three and six months ended October 31, 2021 was $ 1,291 and $ 11,228 , respectively, which was recorded in amortization of debt discounts in the accompanying consolidated statements of operations. On the date the Note was paid off the unamortized debt discount balance of $ 1,978,295 was recognized as a loss on extinguishment of debt during the three months ended On August 6, 2021, the Note payable holder exercised its right to convert its 2,200,000 outstanding warrants into shares of common stock of the Company. At the conversion date the Note payable holder also agreed to cancel the guarantee that the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023. In connection with the elimination of the profit guarantee the derivative liability ceased to exist at that time. On August 6, 2021, the fair value of the derivative liability was remeasured using a Black-Scholes option pricing model and determined to be $ 6,569,353 . The change in fair value of the derivative through August 6, 2021, was recognized as a gain on change in fair value of derivatives of $ 1,788,123 and $ 6,014,245 for the three and six months ended October 31, 2021, respectively, and the remaining value of the derivative of $ 6,569,353 was reclassified to additional paid-in capital as part of shareholders’ equity during the three months ended October 31, 2021 due to the related party nature of the transaction. There were no outstanding borrowings related to the Note as of October 31, 2021. Interest expense related to the Note for the three and six months ended October 31, 2021 amounted to $ 30,000 and $ 106,667 , respectively.	NOTE 7: NOTE PAYABLE On March 16, 2020, the Company entered into a promissory note payable whereby the Company borrowed $ 500,000 bearing interest at 12% per annum. Interest on the note is payable monthly and outstanding principal on the note is due in full on March 16, 2022 . In connection with the promissory note payable on March 16, 2020, the Company issued warrants to purchase 500,000 shares of the Company’s common stock at an exercise price equal to a 40% discount of the market price of the Company’s stock, as defined in the agreement. The warrants expire on March 16, 2022 and are fully vested upon issuance. The note was discounted by $ 112,990 based on an allocation of the value of the warrants issued. The discount recorded on the note was amortized into amortization of debt discount through the maturity date, which amounted to $ 35,542 and $ 6,965 for years ended April 30, 2021 and 2020, respectively. On December 15, 2020, the debt holder agreed to convert the outstanding note payable of $ 500,000 into 500,000 shares of the Company’s common stock as full settlement of the promissory note payable. Accrued interest on the note was paid in cash. As a result of this settlement, the Company recognized the unamortized debt discount of $ 70,483 as a loss on extinguishment of debt on the consolidated statements of operations during the year ended April 30, 2021. On June 30, 2020, the Company entered into a loan agreement with Mont-Saic to borrow $ 120,000 . This loan bears interest at an annual rate of 12.6% and is required to be repaid in full, together with all accrued, but unpaid, interest by June 30, 2021. On December 3, 2020, Mont-Saic entered into an Assignment and Conveyance Agreement with the Company’s exiting related party lender wherein Mont-Saic sold its full right, title and interest in this note to the Company’s related party lender (see Note 5). On December 24, 2020, the Company entered into a promissory note with a third-party to borrow $ 1,000,000 . The promissory note bore interest at 2.25% and was due February 8, 2021. On February 2, 2021, the Company and the third-party entered into an amendment to extend the promissory note to April 30, 2021. On April 11, 2021, the Company and the lender entered into an agreement whereby the lender converted the promissory note into 272,332 shares of Company stock, which were issued to the lender at a 20% discount from the closing price of the stock on the day prior to the conversion. In addition to the discount, the agreement contains a guarantee that the aggregate gross sales of the shares by the lender will be no less than $1,500,000 over the next three years and if the aggregate gross sales are less than $1,500,000 the Company will issue additional shares of common stock to the lender for the difference between the total gross proceeds and $1,500,000 , which could result in an infinite number of shares being required to be issued. The Company evaluated the conversion option of the note payable to shares under the guidance in ASC 815-40, Derivatives and Hedging, and determined the conversion option qualified for equity classification. The Company also evaluated the profit guarantee under ASC 815, Derivatives and Hedging, and determined it to be a make-whole provision, which is an embedded derivative within the host instrument. As the economic characteristics are dissimilar to the host instrument, the profit guarantee was bifurcated from the host instrument and stated as a separate derivative liability, which is marked to market at the end of each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivative. On the date of conversion, the Company recognized a $ 1,501,914 loss on extinguishment of debt, which represented the difference between the promissory note and the fair value of the shares issued of $ 1,250,004 , which were recorded in shares issued in connection with conversion of note payable within shareholders’ equity, as well as the derivative liability of $ 1,251,910 , which was valued using a Black-Scholes option pricing model . The fair value of the derivative liability was $ 1,229,851 as of April 30, 2021, and the Company recognized a gain on change in fair value of $ 22,059 for the year ended April 30, 2021. On April 15, 2021, the Company entered into a $ 2,000,000 note payable (the “Note”). The Note matures April 14, 2023 and bears interest at fifteen percent ( 15% ) per year. The Company pays interest at maturity, at which time all principal and unpaid interest is due. The Note is collateralized by all business assets, including patents, trademarks and other intellectual property. It is also collateralized by the ownership of Slinger Bag Americas, Inc., Slinger Bag Canada, Inc., Slinger Bag Limited, and Slinger Bag International (UK) Limited. In connection with the Note, the Company issued 2,200,000 warrants with an exercise price of $ 0.25 . The exercise price has customary anti-dilution protection for stock splits, mergers, etc. Additionally, the warrant contains a stipulation that the Company will guarantee the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023. If the value is less than $1.50, the Company will issue additional shares of common stock to compensate for the shortfall , which could result in an infinite number of shares being required to be issued. The Company evaluated the warrants and the profit guarantee under the guidance in ASC 815-40, Derivatives and Hedging, and determined they represent a derivative liability given the profit guarantee represents a make-whole provision that is not separated from the host instrument. The derivative liability is marked to market at the end of each reporting period with the non-cash gain or loss recorded in the period as a gain or loss on derivative. The fair value of the derivative liability on the date of the execution of the Note was valued using a at 12,501,178 recorded as interest expense. Amortization of debt discounts during the year ended April 30, 2021 was $ 10,477 , which was recorded as amortization of debt discount in the accompanying consolidated statements of operations. The unamortized discount balance amounted to $ 1,989,523 as of April 30, 2021. The fair value of the derivative liability was $ 12,583,598 as of April 30, 2021, and the Company recognized a gain on change in fair value of $ 1,917,580 for the year ended April 30, 2021.

NOTE RECEIVABLE

NOTE RECEIVABLE	6 Months Ended
	Oct. 31, 2021
Receivables [Abstract]
NOTE RECEIVABLE	NOTE 8: NOTE RECEIVABLE On July 21, 2021, the Company entered into a Convertible Loan Agreement with PlaySight Interactive Ltd (the “Borrower”) wherein the Company granted the Borrower a $ 2,000,000 line of credit with a six-month maturity date. Any borrowings under the line of credit bear interest at a rate of 15% per annum. On July 26, 2021, the Company issued $ 300,000 to the Borrower under the line of credit. On August 26, 2021 and October 5, 2021, the Company issued an additional $ 700,000 and $ 400,000 , respectively, to the Borrower under the line of credit. As of October 31, 2021, the total note receivable balance was $ 1,400,000 . Interest income related to the note receivable for the three and six months ended October 31, 2021 amounted to $ 34,602 and $ 35,219 , respectively, which is included in interest expense, net on the consolidated statement of operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9: RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances, amounts paid in satisfaction of liabilities, or accrued compensation that has been deferred. The advances are considered temporary in nature and have not been formalized by a promissory note. Amounts due to related parties were $ 1,210,805 and $ 1,283,464 as of October 31, 2021 and April 30, 2021, respectively, which represented unpaid salaries, bonuses and reimbursable expenses due to officers of the Company. The Company had outstanding notes payable of zero 6,220,000 and accrued interest of $ 821,925 and $ 747,636 due to a related party as of October 31, 2021 and April 30, 2021, respectively (see Note 5). The Company recognized net sales of $ 240,314 and $ 304,209 during the six months ended October 31, 2021 and 2020, respectively, to a related party. As of October 31, 2021 and April 30, 2021 the related party had outstanding accounts receivable of $ 30,315 and $ 86,956 , respectively.	NOTE 8: RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances, amounts paid in satisfaction of liabilities, or accrued compensation that has been deferred. The advances are considered temporary in nature and have not been formalized by a promissory note. As of April 30, 2021 and 2020, amounts due to related parties were $ 1,283,464 and $ 377,106 , respectively, which represented unpaid salaries and bonuses and reimbursable expenses due to officers of the Company. The Company has outstanding notes payable of $ 6,220,000 and $ 2,100,000 and accrued interest of $ 747,636 and $ 138,967 due to a related party as of April 30, 2021 and 2020, respectively (see Note 5). The Company recognized net sales of $ 615,584 during the year ended April 30, 2021, to a related party. As of April 30, 2021, the related party had accounts receivable due to the Company of $ 86,956 . There were no sales to this related party during the year ended April 30, 2020.

SHAREHOLDERS_ EQUITY (DEFICIT)

SHAREHOLDERS’ EQUITY (DEFICIT)	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY (DEFICIT)	NOTE 10: SHAREHOLDERS’ EQUITY SHAREHOLDERS’ EQUITY (DEFICIT) Common Stock Transactions During the Six Months Ended October 31, 2021 On May 26, 2021, the Company issued 1,636,843 shares of its common stock for the conversion of related party notes payable (see Note 5). The fair value of the common stock was $ 6,220,003 . On June 23, 2021, the Company issued 540,000 shares of its common stock as partial consideration for the acquisition of Foundation Sports (see Note 4). The fair value of the total shares of common stock to be issued related to the acquisition was $ 3,550,000 . On July 6, 2021, the Company issued 50,215 shares of its common stock to two employees as compensation for services rendered in lieu of cash, which resulted in $ 187,803 in share-based compensation expense during the three months ended July 31, 2021. On July 11, 2021, the Company issued 18,750 shares of its common stock to a vendor as compensation for marketing and other services rendered, which resulted in $ 16,875 of operating expenses during the three months ended July 31, 2021. During the three months ended July 31, 2021, the Company granted an aggregate total of 90,937 shares of its common stock and equity options to purchase up to 60,000 shares (which are now expired) to six new brand ambassadors as compensation for services. The expense related to the issuance of the shares and equity options is being recognized over the service agreements, similar to the warrants and equity options issued to the four other brand ambassadors in the prior year. During the three and six months ended October 31, 2021, the Company recognized $ 278,757 and $ 747,428 of operating expenses related to the shares, warrants and equity options granted to brand ambassadors. On August 6, 2021, the Note payable holder (see Note 7) exercised its right to convert its 2,200,000 outstanding warrants into shares of common stock of the Company. On August 6, 2021, the Company’s related party lender exercised its right to convert its 2,750,000 outstanding warrants and 6,921,299 common shares issuable into 9,671,299 shares of common stock of the Company. On October 11, 2021, the Company issued 18,750 shares of its common stock to a vendor as compensation for marketing and other services rendered, which resulted in $ 16,875 of operating expenses during the three months ended October 31, 2021. Warrants Issued During the Six Months Ended October 31, 2021 On October 28, 2020, the Company granted 400,000 0.75 10 105,457 214,552 On October 29, 2020, the Company and the three members of its advisory board entered into agreements whereby each member will receive an aggregate number of warrants each quarter equal to $ 7,500 0.001 10 11,613 22,085 45,998 On August 6, 2021, in connection with the Convertible Notes issuance (see Note 6) the Company issued warrants to purchase up to 7,333,334 On August 6, 2021, in connection with the Convertible Notes issuance the Company also granted the lead placement agent for the Offering 266,667 3.30 376,000 On September 3, 2021, the Company granted an aggregate total of 10,100,000 0.001 10,000,000 3.42 100,000 10 years 32,381,309	NOTE 9: SHAREHOLDERS’ DEFICIT SHAREHOLDERS’ EQUITY (DEFICIT) Common Stock The Company has 300,000,000 shares of common stock authorized with a par value of $ 0.001 per share. As of April 30, 2021 and 2020, the Company had 27,642,828 and 24,749,354 shares of common stock issued and outstanding, respectively. Equity Transactions During Year Ended April 30, 2020 On March 2, 2020, the Company issued 369,354 shares of common stock for the conversion of an outstanding convertible note payable of $ 125,000 and accrued interest of $ 4,274 . Upon conversion of the note payable balance, the derivative liability of $ 53,571 related to the convertible note payable was reclassified as additional paid-in capital as part of shareholders’ equity. The purchase price of $ 332,239 under the Stock Purchase Agreement (see Note 1), which resulted in shares of Lazex being acquired by the shareholder of SBL, was paid by SBL on behalf of the shareholder. The amount has been recorded as a distribution to shareholder and therefore is classified as a reduction of additional paid-in capital. In connection with the Stock Purchase Agreement (see Note 1), net liabilities of $ 15,289 were forgiven by the previous majority shareholder of the Company, which was recorded as an increase to additional paid-in capital. On March 16, 2020, the Company issued warrants valued at $ 112,990 in connection with a note payable (see Note 7), which increased additional paid-in capital. Equity Transactions During Year Ended April 30, 2021 On May 6, 2020, the Company issued 1,216,560 shares of its common stock to Mont-Saic as partial satisfaction of the shares issuable under a convertible note payable agreement. On May 15, 2020, the Company issued 243,800 shares of its common stock to a vendor as compensation for business advisory services performed, which resulted in $ 65,826 of general and administrative expenses for the year ended April 30, 2021. On September 4, 2020, the Company issued 300,000 shares of its common stock for the conversion of a convertible note payable (see Note 6). The fair value of the common stock was $ 238,449 . On October 8, 2020, the Company issued 100,000 shares of its common stock to a vendor as compensation for business advisory services performed, which resulted in $ 114,000 of operating expenses for the year ended April 30, 2021. On October 28, 2020, the Company granted 400,000 warrants to a service provider for advertising services over the next year. The warrants have an exercise price of $ 0.75 per share, a contractual life of 10 years from the date of issuance, and vest quarterly over a year from the grant date. The warrants were valued using a Black-Scholes option pricing model and the expense related to the issuance of the warrants is being recognized over the service agreement. The Company recognized $ 221,826 of operating expenses related to this agreement during the year ended April 30, 2021. On October 29, 2020, the Company and the three members of its advisory board entered into agreements whereby each member will receive an aggregate number of warrants each quarter equal to $ 7,500 divided by the average closing price of the Company’s stock for the five days prior to the Company’s most recently completed fiscal quarter. The warrants vest quarterly, have an exercise price of $ 0.001 per share and a contractual life of 10 years from the date of issuance. 43,107 warrants were issued under these agreements during the year ended April 30, 2021. The warrants were valued using a Black-Scholes option pricing model, which resulted in operating expenses of $ 48,502 during the year ended April 30, 2021. On November 24, 2020 and on January 11, 2021, the Company issued 46,087 and 100,000 shares of its common stock, respectively, to two vendors as compensation for marketing and other advisory services. The Company also issued 55,945 shares of its common stock on November 24, 2020 to a third-party vendor as full settlement of payables of $ 30,000 related to consulting services, which resulted in a $ 25,278 loss on extinguishment of debt. The total fair value of the shares issued related to these transactions was $ 198,386 , of which $ 39,750 was recognized in prepaids and other assets and will be recognized over the period that the related services are rendered. As of April 30, 2021, there was $ 26,500 in prepaids related to these transactions and the remaining $ 146,608 was recognized as operating expenses for the year ended April 30, 2021. On November 10, 2020, the Company issued 35,000 shares of common stock as partial payment for the purchase of the Slinger trademark. The common stock had a fair value of $ 35,351 on the date of issuance, which has been capitalized as an intangible asset on the balance sheet. On December 15, 2020, the Company issued 500,000 shares of common stock as full payment of its $ 500,000 note payable to a third party (see Note 7). The fair value of the shares issued was $ 500,000 . On April 11, 2021, the Company issued 272,332 shares of its common stock for the conversion of a note payable (see Note 7). The fair value of the shares issued was $ 1,250,004 . On April 11, 2021 and on April 13, 2021, the Company issued 18,750 and 5,000 shares of its common stock to two vendors as compensation for marketing and advisory services, which resulted in an operating expense of $ 43,294 for the year ended April 30, 2021. During the three months ended April 30, 2021, the Company granted an aggregate total of 60,000 warrants and equity options for 12,000 shares (which have all expired unexercised) to four of its brand ambassadors as compensation. The warrants have an exercise price of $ 0.001 per share, a contractual life of 10 years from the date of issuance and are vested immediately upon grant and the shares had a 90 day exercise period at a 50% discount on the stock price. The warrants and shares were valued using a Black-Scholes option pricing model and the expense related to the issuance of the warrants and equity options is being recognized over the service agreements. The Company recognized $ 59,838 and $ 98,457 of operating expenses related to the warrant and equity options, respectively, during the year ended April 30, 2021. Common Stock Issuable As discussed in Note 6, on September 16, 2019, the Company entered into a warrant assignment and conveyance agreement with Mont-Saic, pursuant to which the Company allows Mont-Saic to acquire 33% of the outstanding common stock shares of the Company on a fully-diluted basis for no consideration. The allocated value of the warrant amounted to $ 1,492,188 was reflected as additional paid-in capital during the year ended April 30, 2020. There were 8,137,859 shares of common stock that were issuable under this agreement and as of April 30, 2020 none of the shares had been issued. As of April 30, 2021, 1,216,560 shares have been issued and the remaining 6,921,299 continue to be issuable to a related party. Warrants Issued for Compensation On April 30, 2020, the Company granted an aggregate total of 12,500,000 warrants to key employees and officers of the Company as compensation. The warrants have an exercise price of $ 0.001 per share, a contractual life of 10 years from the date of issuance and are vested immediately upon grant. The warrants granted as compensation during the year ended April 30, 2020 were valued using a Black-Scholes option pricing model. The total share-based compensation expense related to the issuance of the warrants amounted to $ 3,741,746 . On February 9, 2021, the Company issued 6,000,000 warrants to key employees and officers of the Company as a performance bonus. The warrants have an exercise price of $ 0.001 per share for non-U.S. warrant holders ( 1,500,000 warrants) and an exercise price of $3.94, which is equal to the closing price of the Company’s common stock on the grant date, for U.S. warrant holders. The warrants were valued using a Monte Carlo simulation with the key inputs as of 4/30/20 being the executives’ three -year agreement term, the Company’s $ 100 million market capitalization threshold being achieved, a risk free rate of 0.76%, and a stock price volatility of 63% because the warrant grant was contingent on a market condition being achieved. The Company recognized $ 70,997 of share-based compensation related to these awards during the year ended April 30, 2021.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11: COMMITMENTS AND CONTINGENCIES Leases The Company leases its office space under short-term leases with terms under a year. Total rent expense for the three months ended October 31, 2021 and 2020 amounted to $ 5,150 2,100 6,550 4,200 Contingencies From time to time, the Company may become involved in legal proceedings arising in the ordinary course of business. The Company is not presently a party to any legal proceedings that it currently believes would individually or taken together have a material adverse effect on the Company’s business or financial statements.	NOTE 10: COMMITMENTS AND CONTINGENCIES Leases The Company leases office space under short-term leases with terms under a year. Total rent expense for the year ended April 30, 2021 and 2020 amounted to $ 8,400 and $ 2,800 , respectively. Contingencies From time to time, the Company may become involved in legal proceedings arising in the ordinary course of business. The Company is not presently a party to any legal proceedings that it currently believes would individually or taken together have a material adverse effect on the Company’s business or financial statements.

INTANGIBLE ASSET

INTANGIBLE ASSET	12 Months Ended
	Apr. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSET	NOTE 4: INTANGIBLE ASSET On November 10, 2020, the Company entered into a Trademark Assignment Agreement to acquire the “Slinger” trademark for $ 30,000 in cash, 35,000 shares of the Company’s common stock, and warrants to purchase 50,000 shares of the Company’s common stock at an exercise price of $ 0.50 per share. The warrants vested immediately and have a contractual life of 10 years. The common stock was valued at the closing stock price on November 10, 2020 and the warrants were valued using a Black-Scholes option pricing model, for a fair value of $ 35,351 and $ 50,232 , respectively. The purchase price of the trademark was determined to be $ 115,583 .

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11: INCOME TAXES The Company does business in the US through its subsidiaries Slinger Bag Inc. and Slinger Bag Americas. It also does business in Israel through SBL whose operations are reflected in the Company’s consolidated financial statements. The Company’s operations in Canada and the UK were immaterial for the years ended April 30, 2021 and 2020. Net deferred tax assets from operations in the US, using an effective tax rate of 21% , consisted of the following: SCHEDULE OF NET DEFERRED TAX April 30, April 30, 2021 2020 Deferred tax assets: Loss carryforwards $ 788,400 $ 301,000 Accrued payroll 333,700 - Related party accruals 194,400 79,000 Start-up costs 109,600 61,000 Other 17,900 - Valuation allowance (1,444,000 ) (441,000 ) Net deferred tax assets $ - $ - The income tax provision differs from the amount of income tax determined by applying the applicable statutory income tax rate to pretax loss due to the following for the years ended April 30, 2021 and 2020: SCHEDULE OF INCOME TAX PROVISION April 30, April 30, 2021 2020 Income tax benefit based on book loss at US statutory rate $ (3,832,300 ) $ (1,273,000 ) Share-based compensation and shares for services 188,100 786,000 Debt discount amortization 79,100 15,000 Related party accruals 127,800 79,000 Start-up costs - 61,000 Interest expense 2,630,000 41,000 Meals and entertainment - 1,000 Loss on extinguishment of debt 636,400 - Accrued payroll 215,400 - Gain on change in fair value of derivatives (407,300) - Other 1,500 - Valuation allowance 361,300 290,000 Total income tax provision $ - $ - The Company had net operating loss carryforwards of $ 3,032,000 and $ 1,424,000 as of April 30, 2021 and 2020, respectively, which can be used to offset future taxable income in the US for the years ended 2022 through 2041. Tax years that remain subject to examination are 2017 and forward. Net deferred tax assets from operations in Israel, using an effective tax rate of 23% , consisted of the following: SCHEDULE OF NET DEFERRED TAX April 30, April 30, 2021 2020 Deferred tax assets: Loss carryforwards $ 178,000 $ 384,000 Accrued expenses - 63,000 Start-up costs 13,000 - Research and development costs 113,000 23,000 Valuation allowance (304,000 ) (470,000 ) Net deferred tax assets $ - $ - The income tax provision differs from the amount of income tax determined by applying the applicable Israeli statutory income tax rate of 23% due to the following for the years ended April 30, 2021 and 2020: SCHEDULE OF INCOME TAX PROVISION April 30, April 30, 2021 2020 Income tax provision (benefit) based on book income (loss) at Israeli statutory rate $ 80,000 $ (728,000 ) Debt discount amortization - 430,000 Related party accruals - 44,000 Travel expenses - 38,000 Research and development costs 113,000 23,000 Other non-deductible items - 9,000 Start-up costs 13,000 - Valuation allowance - 184,000 Loss carryforward (206,000 ) - Total income tax provision $ - $ - The Company had net operating loss carryforwards of approximately $ 774,000 and $ 1,671,000 as of April 30, 2021 and 2020, respectively, which can be used to offset future taxable income in Israel. All of the Company’s tax years since inception are open for examination. The Company’s policy is to record interest and penalties on uncertain tax positions as income tax expense. There were no interest or penalties recognized in the accompanying consolidated statements of operations for the year ended April 30, 2021 or 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12: SUBSEQUENT EVENTS On May 26, 2021, the Company and the related party lender entered into a note conversion agreement whereby the related party lender agreed to convert its total outstanding borrowings as of that date of $ 6,220,000 into 1,636,843 shares of the Company’s common stock. Per the terms of the note conversion agreement the accrued interest related to the debt was not converted into shares and is still due to the related party. The note conversion agreement contains a guarantee that the aggregate gross sales of the shares by the related party will be no less than $ 6,220,000 over the next three years and if the aggregate gross sales are less than $ 6,220,000 the Company will issue additional shares of common stock to the related party for the difference between the total gross proceeds and $ 6,220,000 . On June 21, 2021, the Company entered into a membership interest purchase agreement (“MIPA”) with Charles Ruddy (the “Seller”) to acquire a 100% ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) in exchange for 1,000,000 shares of common stock of the Company to be issued to the Seller and two other Foundation Sports employees in three tranches (the “Purchase Price”): (i) 600,000 shares of common stock on the closing date, 200,000 shares of common stock on the first anniversary of the closing date and (iii) 200,000 shares of common stock on the second anniversary of the closing date (collectively, the “Shares”), provided that 10% of the Shares of each tranche will be held back by the Company and not delivered to the recipients for a period of 12 months from the date of their issuance. The Shares are subject to a 12-month lock-up from their date of delivery during which time they may not be offered or sold by the Seller or any other recipient thereof without the express written consent of the Company. On June 23, 2021, the Company issued 540,000 shares of its common stock to the receipts under the MIPA, which consisted of 600,000 shares less a hold-back of 10% (i.e., 60,000 shares). On July 21, 2021, the Company entered into a Convertible Loan Agreement with PlaySight Interactive Ltd (the Borrower) wherein the Company granted the Borrower a $ 2,000,000 line of credit with a six-month maturity date. Any borrowings under the line of credit bear interest at a rate of 15% per annum. On July 26, 2021, the Company issued $ 300,000 to the Borrower under the line of credit. On July 23, 2021, the Company entered into a loan agreement with its related party lender for borrowings of $ 500,000 . The loan is to be repaid within 30 days of receipt and shall bear interest at a rate of 12% per annum. On August 2, 2021, the Company entered into a loan agreement with its related party lender for borrowings of $ 500,000 . The loan is to be repaid within 30 days of receipt and shall bear interest at a rate of 12% per annum. During the three months ended July 31, 2021, the Company issued 68,965 shares of its common stock to one vendor and two employees as compensation for marketing and other services rendered. During the three months ended July 31, 2021, the Company granted an aggregate total of 90,937 shares of its common stock to six brand ambassadors as compensation for services.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and based upon Securities and Exchange Commission rules that permit reduced disclosure for interim periods. For a more complete discussion of significant accounting policies and certain other information, you should refer to the financial statements included in Slinger Bag Inc.’s Annual Report on Form 10-K for the year ended April 30, 2021. These financial statements reflect all adjustments that are necessary for a fair presentation of results of operations and financial condition for the interim periods shown, including normal recurring accruals and other items. The results for the interim periods are not necessarily indicative of results for the full year.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Accordingly, actual results could differ from those estimates.	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Accordingly, actual results could differ from those estimates.
Financial Statement Reclassification	Financial Statement Reclassification Certain prior year amounts have been reclassified in these consolidated financial statements to conform to current year presentation.	Financial Statement Reclassification Certain prior year amounts have been reclassified in these consolidated financial statements to conform to current year presentation.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The majority of payments due from banks for credit card transactions process within 24 to 48 hours and are accordingly classified as cash and cash equivalents.	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. The majority of payments due from banks for credit card transactions process within 24 to 48 hours and are accordingly classified as cash and cash equivalents.
Accounts Receivable	Accounts Receivable The Company’s accounts receivable are non-interest bearing trade receivables resulting from the sale of products and payable over terms ranging from 15 to 60 days. The Company provides an allowance for doubtful accounts at the point when collection is considered doubtful. Once all collection efforts have been exhausted, the Company charges-off the receivable with the allowance for doubtful accounts. The Company had no allowance for doubtful accounts as of October 31, 2021 or April 30, 2021.	Accounts Receivable The Company’s accounts receivable are non-interest bearing trade receivables resulting from the sale of products and payable over terms ranging from 15 to 60 days. The Company provides an allowance for doubtful accounts at the point when collection is considered doubtful. Once all collection efforts have been exhausted, the Company charges-off the receivable with the allowance for doubtful accounts. The Company had no allowance for doubtful accounts as of April 30, 2021 or 2020.
Inventory	Inventory Inventory is valued at the lower of the cost (determined principally on a first-in, first-out basis) or net realizable value. The Company’s valuation of inventory includes inventory reserves for inventory that will be sold below cost and the impact of inventory shrink. Inventory reserves are based on historical information and assumptions about future demand and inventory shrink trends. The Company’s inventory as of October 31, 2021 consisted of $ 3,820,645 of finished goods, $ 3,441,456 of component and replacement parts, $ 1,566,330 of capitalized duty and freight, and a $ 250,000 inventory reserve. The Company’s inventory as of April 30, 2021 consisted of $ 1,591,826 of finished goods, $ 1,777,028 of component and replacement parts, $ 347,362 of capitalized duty and freight, and a $ 23,000 inventory reserve.	Inventory Inventory is valued at the lower of the cost (determined principally on a first-in, first-out basis) or net realizable value. The Company’s valuation of inventory includes inventory reserves for inventory that will be sold below cost and the impact of inventory shrink. Inventory reserves are based on historical information and assumptions about future demand and inventory shrink trends. The Company’s inventory as of April 30, 2021 consisted of $ 1,591,826 of finished goods, $ 1,777,028 of component and replacement parts, $ 347,362 of capitalized duty and freight, and a $ 23,000 inventory reserve. The Company’s inventory as of April 30, 2020 consisted of $ 663,750 of finished goods and $ 255,894 of component and replacement parts.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. While we may be exposed to credit risk, we consider the risk remote and do not expect that any such risk would result in a significant effect on our results of operations or financial condition.	Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. While we may be exposed to credit risk, we consider the risk remote and do not expect that any such risk would result in a significant effect on our results of operations or financial condition.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The Company recognizes revenue for its performance obligation associated with its contracts with customers at a point in time once products are shipped. Amounts collected from customers in advance of shipping products ordered are reflected as deferred revenue on the accompanying consolidated balance sheets. The Company’s standard terms are non-cancelable and do not provide for the right-of-return, other than for defective merchandise covered under the Company’s standard warranty. The Company has not historically experienced any significant returns or warranty issues.	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The Company recognizes revenue for its performance obligation associated with its contracts with customers at a point in time once products are shipped. Amounts collected from customers in advance of shipping products ordered are reflected as deferred revenue on the accompanying consolidated balance sheets. The Company’s standard terms are non-cancelable and do not provide for the right-of-return, other than for defective merchandise covered under the Company’s standard warranty. The Company has not historically experienced any significant returns or warranty issues.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value of financial and non-financial assets and liabilities is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The three-tier hierarchy for inputs used in measuring fair value, which prioritizes the inputs used in the methodologies of measuring fair value for assets and liabilities, is as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities Level 3 — Unobservable pricing inputs in the market Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their categorization within the fair value hierarchy. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, and accounts payable. The carrying amount of these financial instruments approximates fair value due to their short-term maturity. The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance and balance sheet dates via a Black-Scholes option pricing model and consisted of the following ending balances and gain amounts as of and for the three and six months ended October 31, 2021: SUMMARY OF DERIVATIVE LIABILITIES Note derivative is related to October 31, 2021 ending balance Gain (loss) for three months ended October 31, 2021 Gain (loss) for six months ended October 31, 2021 4/11/21 conversion of 12/24/20 note payable $ 795,482 $ 441,178 $ 434,369 4/15/21 note payable - 1,788,123 6,014,245 5/26/21 conversion of notes payable – related party - 2,759,718 2,867,749 8/6/21 convertible notes 14,074,568 (185,450 ) (185,450 ) Total $ 14,870,050 $ 4,803,569 $ 9,130,913 The Black-Scholes option pricing model assumptions for the derivative liabilities during the six months ended October 31, 2021 and 2020 consisted of the following: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 1.7 – 5.0 years N/A Stock price volatility 50 % – 155 % N/A Risk free interest rate 0.16 % – 1.21 % N/A Expected dividends 0 % N/A	Fair Value of Financial Instruments Fair value of financial and non-financial assets and liabilities is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The three-tier hierarchy for inputs used in measuring fair value, which prioritizes the inputs used in the methodologies of measuring fair value for assets and liabilities, is as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities Level 3 — Unobservable pricing inputs in the market Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their categorization within the fair value hierarchy. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, and accounts payable. The carrying amount of these financial instruments approximates fair value due to their short-term maturity. The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance date via a Black-Scholes option pricing model whose assumptions are in line with the assumptions noted below in the warrant section.
Income Taxes	Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts that are more likely than not to be realized.	Income Taxes Income taxes are accounted for in accordance with the provisions of ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts that are more likely than not to be realized.
Goodwill	Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC 350, Intangibles - Goodwill and Other (“ASC 350”). ASC 350 requires that goodwill and intangible assets with indefinite lives not be amortized, but reviewed for impairment if impairment indicators arise and, at a minimum, annually. The goodwill impairment test is a two-step test. In the first step, the Company compares the fair value of each reporting unit with goodwill to its carrying value. The Company determines the fair value of its reporting units with goodwill using a combination of a discounted cash flow and a market value approach. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that reporting unit, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company must perform the second step of the goodwill impairment test in order to determine the implied fair value of the reporting unit’s goodwill and compare it to the carrying value of the reporting unit’s goodwill. The activities in the second step include valuing the tangible and intangible assets and liabilities. If the implied fair value of goodwill is less than the carrying value, an impairment loss is recognized for the difference. There was no impairment of goodwill during the six months ended October 31, 2021 or 2020.
Intangible Asset	Intangible Assets Intangible assets relate to the “Slinger” technology trademark, which the Company purchased on November 10, 2020, as well as the intangible assets related to the purchase of Foundation Sports on June 21, 2021 (see Note 4). The Slinger trademark is amortized over its expected life of 20 years. Amortization expense for the six months ended October 31, 2021 and 2020 related to the Slinger trademark was $ 2,904 and zero , respectively.	Intangible Asset Intangible asset relates to the “Slinger” technology trademark, which the Company purchased on November 10, 2020. The trademark is amortized over its expected life of 20 years. Amortization expense for the year ended April 30, 2021 and 2020 was $ 2,730 and zero , respectively. The amount of amortization expense for each of the next five years will be approximately $ 5,800 per year.
Long-Lived Assets	Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. If those net undiscounted cash flows do not exceed the carrying amount, impairment, if any, is based on the excess of the carrying amount over the fair value based on the market value or discounted expected cash flows of those assets and is recorded in the period in which the determination is made. There was no impairment of long-lived assets identified during the six months ended October 31, 2021 or 2020.	Long-Lived Assets In accordance with ASC 360-10, the Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that their net book value may not be recoverable. When such factors and circumstances exist, the Company compares the projected undiscounted future cash flows associated with the related asset or group of assets over their estimated useful lives against their respective carrying amount. If those net undiscounted cash flows do not exceed the carrying amount, impairment, if any, is based on the excess of the carrying amount over the fair value based on the market value or discounted expected cash flows of those assets and is recorded in the period in which the determination is made. There was no impairment of long-lived assets identified during the year ended April 30, 2021 or 2020.
Share-Based Payment	Share-Based Payments The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation-Stock Compensation (“ASC 718”). Under the fair value recognition provisions of this topic, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period.	Share-Based Payment The Company accounts for share-based compensation in accordance with ASC 718, Compensation-Stock Compensation (ASC 718). Under the fair value recognition provisions of this topic, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period, which is the vesting period.
Warrants	Warrants The Company grants warrants to key employees and executives as compensation on a discretionary basis. The Company also grants warrants in connection with certain note payable agreements and other key arrangements. The Company is required to estimate the fair value of share-based awards on the measurement date and recognize as expense that value of the portion of the award that is ultimately expected to vest over the requisite service period. Warrants granted in connection with ongoing arrangements are more fully described in Note 6: Convertible Notes Payable, Note 7: Note Payable and Note 10: Shareholders’ Equity. The warrants granted during the six months ended October 31, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 5 - 10 years 10 years Stock price volatility 50 % - 157 % 148 % - 152 % Risk free interest rate 0.90 % - 1.63 % 0.68 % - 0.85 % Expected dividends 0 % 0 %	Warrants The Company grants warrants to key employees and executives as compensation on a discretionary basis. The Company also grants warrants in connection with certain note payable agreements and other key arrangements. The Company is required to estimate the fair value of share-based awards on the measurement date and recognize as expense that value of the portion of the award that is ultimately expected to vest over the requisite service period. Warrants granted in connection with ongoing arrangements are more fully described in Note 7: Note Payable and Note 9: Shareholders’ Deficit. The warrants granted during the year ended April 30, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 2 – 10 years 2 - 10 years Stock price volatility 148 % - 280 % 121 % - 144 % Risk free interest rate 0.12 % - 1.64 % 0.36 % - 2.43 % Expected dividends 0 % 0 %
Foreign Currency Translation	Foreign Currency Translation A portion of SBL’s operations are conducted in Israel and its functional currency is the Israeli Shekel, the Company’s operations of Slinger Bag Canada are conducted in its functional currency of Canadian Dollars, and the Company’s Slinger Bag UK operations are conducted in its functional currency of the British pound (“GBP”). The accounts of SBL, Slinger Bag Canada, and Slinger Bag UK have been translated into U.S. dollars (“USD”). Assets and liabilities are translated into USD at the applicable exchange rates at period-end. Shareholders’ equity is translated using historical exchange rates. Revenue and expenses are translated at the average exchange rates for the period. Any translation adjustments are included as foreign currency translation adjustments on the consolidated statements of operations and comprehensive loss.	Foreign Currency Translation A portion of SBL’s operations are conducted in Israel and its functional currency is the Israeli Shekel, the Company’s operations of Slinger Bag Canada are conducted in its functional currency of Canadian Dollars, and the Company’s Slinger Bag UK operations are conducted in its functional currency of the British pound (GBP). The accounts of SBL, Slinger Bag Canada, and Slinger Bag UK have been translated into U.S. dollars (“USD”). Assets and liabilities are translated into USD at the applicable exchange rates at period-end. Shareholders’ equity is translated using historical exchange rates. Revenue and expenses are translated at the average exchange rates for the period. Any translation adjustments are included as foreign currency translation adjustments on the consolidated statements of operations and comprehensive loss.
Earnings Per Share	Earnings Per Share Basic earnings per share are calculated by dividing income available to shareholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common and dilutive common share equivalents outstanding during the period. The Company had zero 6,921,299 common shares issuable as of October 31, 2021 and 2020, which were not included in the calculation of diluted earnings per share as the effect is antidilutive. The Company also had outstanding convertible notes payable that were convertible into 3,666,675 and zero shares of common stock as of October 31, 2021 and 2020, respectively, outstanding warrants exercisable into 37,264,721 and 16,025,000 shares of common stock as of October 31, 2021 and 2020, respectively, and 244,910 and zero shares related to make-whole provisions as of October 31, 2021 and 2020, respectively, which were excluded from the calculation of diluted earnings per share as the effect is antidilutive. As a result, the basic and diluted earnings per share are the same for each of the periods presented.	Earnings Per Share Basic earnings per share are calculated by dividing income available to shareholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common and dilutive common share equivalents outstanding during the period. The Company had 6,921,299 and 8,137,859 common shares issuable as of April 30, 2021 and 2020, respectively, (see Note 5 and 6) which were not included in the calculation of diluted earnings per share as the effect is antidilutive. The Company also had outstanding notes payable convertible into zero and 7,465,811 shares of common stock as of April 30, 2021 and 2020, respectively, (see Note 6), outstanding warrants exercisable into 24,503,107 and 13,000,000 shares of common stock as of April 30, 2021 and 2020, respectively, and 21,786 and zero shares related to make-whole provisions as of April 30, 2021 and 2020, respectively, (see Note 7), which were excluded from the calculation of diluted earnings per share as the effect is antidilutive. As a result, the basic and diluted earnings per share are the same for each of the periods presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), 2019-12, Simplifying the Accounting for Income Taxes which amends ASC 740, Income Taxes (“ASC 740”). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company’s financial statements and related disclosures. Other recently issued accounting pronouncements did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.	Recent Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update (ASU), 2019-12, Simplifying the Accounting for Income Taxes Income Taxes Other recently issued accounting pronouncements did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
SUMMARY OF DERIVATIVE LIABILITIES	The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance and balance sheet dates via a Black-Scholes option pricing model and consisted of the following ending balances and gain amounts as of and for the three and six months ended October 31, 2021: SUMMARY OF DERIVATIVE LIABILITIES Note derivative is related to October 31, 2021 ending balance Gain (loss) for three months ended October 31, 2021 Gain (loss) for six months ended October 31, 2021 4/11/21 conversion of 12/24/20 note payable $ 795,482 $ 441,178 $ 434,369 4/15/21 note payable - 1,788,123 6,014,245 5/26/21 conversion of notes payable – related party - 2,759,718 2,867,749 8/6/21 convertible notes 14,074,568 (185,450 ) (185,450 ) Total $ 14,870,050 $ 4,803,569 $ 9,130,913
SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD	The Black-Scholes option pricing model assumptions for the derivative liabilities during the six months ended October 31, 2021 and 2020 consisted of the following: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 1.7 – 5.0 years N/A Stock price volatility 50 % – 155 % N/A Risk free interest rate 0.16 % – 1.21 % N/A Expected dividends 0 % N/A	The warrants granted during the year ended April 30, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 2 – 10 years 2 - 10 years Stock price volatility 148 % - 280 % 121 % - 144 % Risk free interest rate 0.12 % - 1.64 % 0.36 % - 2.43 % Expected dividends 0 % 0 %
Warrant [Member]
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items]
SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD	The warrants granted during the six months ended October 31, 2021 and 2020 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions: SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD 2021 2020 Expected life in years 5 - 10 years 10 years Stock price volatility 50 % - 157 % 148 % - 152 % Risk free interest rate 0.90 % - 1.63 % 0.68 % - 0.85 % Expected dividends 0 % 0 %

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Oct. 31, 2021
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF INTANGIBLE ASSETS ACQUIRED	The Company allocated the aggregate purchase price for the acquisition based upon the tangible and intangible assets acquired, net of liabilities. The allocation of the purchase price is detailed below: SCHEDULE OF INTANGIBLE ASSETS ACQUIRED Allocation of Trade name $ 70,000 Internally developed software 240,000 Customer relationships 2,000,000 Goodwill 1,240,000 Total purchase price $ 3,550,000

NOTES PAYABLE _ RELATED PARTY (

NOTES PAYABLE – RELATED PARTY (Tables)	6 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
SUMMARY OF NOTES PAYABLE	SUMMARY OF NOTES PAYABLE Note date Maturity date Interest rate April 30, 2021 6/1/2019 6/1/2021 9.5 % $ 1,700,000 6/30/2020 6/30/2021 9.5 % 120,000 8 notes from 10/2019 – 8/2020 9/1/2021 9.5 % 3,850,000 9/15/2020 9/15/2021 9.5 % 250,000 11/24/2020 11/24/2021 9.5 % 300,000 Total notes payable $ 6,220,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2021
SCHEDULE OF NET DEFERRED TAX	Net deferred tax assets from operations in the US, using an effective tax rate of 21% , consisted of the following: SCHEDULE OF NET DEFERRED TAX April 30, April 30, 2021 2020 Deferred tax assets: Loss carryforwards $ 788,400 $ 301,000 Accrued payroll 333,700 - Related party accruals 194,400 79,000 Start-up costs 109,600 61,000 Other 17,900 - Valuation allowance (1,444,000 ) (441,000 ) Net deferred tax assets $ - $ -
SCHEDULE OF INCOME TAX PROVISION	The income tax provision differs from the amount of income tax determined by applying the applicable statutory income tax rate to pretax loss due to the following for the years ended April 30, 2021 and 2020: SCHEDULE OF INCOME TAX PROVISION April 30, April 30, 2021 2020 Income tax benefit based on book loss at US statutory rate $ (3,832,300 ) $ (1,273,000 ) Share-based compensation and shares for services 188,100 786,000 Debt discount amortization 79,100 15,000 Related party accruals 127,800 79,000 Start-up costs - 61,000 Interest expense 2,630,000 41,000 Meals and entertainment - 1,000 Loss on extinguishment of debt 636,400 - Accrued payroll 215,400 - Gain on change in fair value of derivatives (407,300) - Other 1,500 - Valuation allowance 361,300 290,000 Total income tax provision $ - $ -
ISRAEL
SCHEDULE OF NET DEFERRED TAX	Net deferred tax assets from operations in Israel, using an effective tax rate of 23% , consisted of the following: SCHEDULE OF NET DEFERRED TAX April 30, April 30, 2021 2020 Deferred tax assets: Loss carryforwards $ 178,000 $ 384,000 Accrued expenses - 63,000 Start-up costs 13,000 - Research and development costs 113,000 23,000 Valuation allowance (304,000 ) (470,000 ) Net deferred tax assets $ - $ -
SCHEDULE OF INCOME TAX PROVISION	The income tax provision differs from the amount of income tax determined by applying the applicable Israeli statutory income tax rate of 23% due to the following for the years ended April 30, 2021 and 2020: SCHEDULE OF INCOME TAX PROVISION April 30, April 30, 2021 2020 Income tax provision (benefit) based on book income (loss) at Israeli statutory rate $ 80,000 $ (728,000 ) Debt discount amortization - 430,000 Related party accruals - 44,000 Travel expenses - 38,000 Research and development costs 113,000 23,000 Other non-deductible items - 9,000 Start-up costs 13,000 - Valuation allowance - 184,000 Loss carryforward (206,000 ) - Total income tax provision $ - $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	Sep. 16, 2019	Aug. 23, 2019	Apr. 30, 2021	Oct. 31, 2021	Jun. 21, 2021	Apr. 30, 2020	Feb. 25, 2020	Feb. 24, 2020	Feb. 11, 2020	Feb. 10, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common Stock, Shares Authorized			300,000,000	300,000,000		300,000,000	300,000,000	75,000,000
Stockholders' Equity Note, Stock Split			four-to-one forward split of its outstanding shares of common stock
Sole Shareholder of SBL [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity Method Investment, Ownership Percentage	82.00%
Number of shares owned	20,000,000
Slinger Bag Americas Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity Method Investment, Ownership Percentage	100.00%									100.00%
Number of shares exchanged	20,000,000
Foundation Sports Systems L L C [Member] | Charles Ruddy [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity Method Investment, Ownership Percentage					100.00%
Slinger Bag Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity Method Investment, Ownership Percentage									100.00%
Stock Purchase Agreement [Member] | Slinger Bag Americas Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity Method Investment, Ownership Percentage		100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		20,000,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		$ 332,239

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Oct. 31, 2021	Apr. 30, 2021	Apr. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 71,083,942	$ 28,823,273	$ 10,228,513

SUMMARY OF DERIVATIVE LIABILITI

SUMMARY OF DERIVATIVE LIABILITIES (Details)	3 Months Ended	6 Months Ended
	Oct. 31, 2021USD ($)	Oct. 31, 2021USD ($)
Offsetting Assets [Line Items]
Note derivative balance	$ 14,870,050	$ 14,870,050
Note derivative gain	4,803,569	9,130,913
Convertible Notes Payable [Member]
Offsetting Assets [Line Items]
Note derivative balance	795,482	795,482
Note derivative gain	441,178	434,369
Notes Payable [Member]
Offsetting Assets [Line Items]
Note derivative balance
Note derivative gain	1,788,123	6,014,245
Conversion Notes Payable Related Party [Member]
Offsetting Assets [Line Items]
Note derivative balance
Note derivative gain	2,759,718	2,867,749
Convertible Notes [Member]
Offsetting Assets [Line Items]
Note derivative balance	14,074,568	14,074,568
Note derivative gain	$ (185,450)	$ (185,450)

SUMMARY OF VALUATION USING BLAC

SUMMARY OF VALUATION USING BLACK-SCHOLES PRICING METHOD (Details)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Term	5 years
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Term [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Term		10 years
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
[custom:DerivativeLiabilitiesMeasurementInputTerm]	1 year 8 months 12 days
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Term [Member] | Minimum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Term	5 years
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
[custom:DerivativeLiabilitiesMeasurementInputTerm]	5 years
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Term [Member] | Maximum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Term	10 years
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Derivative Liability, Measurement Input	50
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Measurement Input	50	148
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Derivative Liability, Measurement Input	155
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Measurement Input	157	152
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Derivative Liability, Measurement Input	0.0016
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.90	0.68
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Derivative Liability, Measurement Input	1.21
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.63	0.85
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Dividend Rate [Member]
Property, Plant and Equipment [Line Items]
Derivative Liability, Measurement Input	0
Valuation Technique, Option Pricing Model [Member] | Measurement Input, Expected Dividend Rate [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Warrants and Rights Outstanding, Measurement Input	0	0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Short-term Debt [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current	$ 0		$ 0	$ 0
Inventory, Finished Goods, Gross	3,820,645		1,591,826	663,750
Inventory, Raw Materials and Supplies, Gross	3,441,456		1,777,028	255,894
Capitalized duty and freight	1,566,330		347,362
Inventory Adjustments	250,000		$ 23,000
Goodwill, Impairment Loss	$ 0	$ 0
Finite-Lived Intangible Asset, Useful Life	20 years		20 years
Amortization of Intangible Assets	$ 2,904	0	$ 2,730	0
Impairment of Intangible Assets, Finite-lived	$ 0	$ 0		$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	6,921,299	6,921,299	8,137,859
Finite-Lived Intangible Asset, Expected Amortization, Year Five			$ 5,800
Warrants [Member]
Short-term Debt [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	37,264,721	16,025,000	24,503,107	13,000,000
Make-Whole Provisions [Member]
Short-term Debt [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	244,910	0	21,786	0
Notes Payable [Member]
Short-term Debt [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,666,675	0	0	7,465,811

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS ACQUIRED (Details) - Foundation Sports [Member]	Jun. 21, 2021USD ($)
Business Acquisition [Line Items]
Total purchase price	$ 3,550,000
Goodwill [Member]
Business Acquisition [Line Items]
Total purchase price	1,240,000
Trade Names [Member]
Business Acquisition [Line Items]
Total purchase price	70,000
Computer Software, Intangible Asset [Member]
Business Acquisition [Line Items]
Total purchase price	240,000
Customer Relationships [Member]
Business Acquisition [Line Items]
Total purchase price	$ 2,000,000

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	Oct. 06, 2021	Sep. 27, 2021	Jun. 23, 2021	Jun. 21, 2021	Jul. 31, 2021	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Hold back percentage			10.00%	10.00%
Finite-Lived Intangible Asset, Useful Life						20 years		20 years
Depreciation, Depletion and Amortization, Nonproduction						$ 131,958		$ 2,730	$ 650
Payable in cash for shares						$ 1,210,805		$ 1,283,464	$ 377,106
Shares issuable						0		6,921,299	8,137,859
Foundation Sports [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Depreciation, Depletion and Amortization, Nonproduction						$ 129,054	$ 0
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life					6 years
Computer Software, Intangible Asset [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life					4 years
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life					7 years
Membership Interest Purchase Agreement [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Membership interest purchase agreement, description				On June 21, 2021, the Company completed one immaterial acquisition by entering into a membership interest purchase agreement (“MIPA”) with Charles Ruddy (the “Seller”) to acquire a 100% ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) in exchange for 1,000,000 shares of common stock of the Company to be issued to the Seller and two other Foundation Sports employees in three tranches (the “Purchase Price”): (i) 600,000 shares of common stock on the closing date, (ii) 200,000 shares of common stock on the first anniversary of the closing date and (iii) 200,000 shares of common stock on the second anniversary of the closing date (collectively, the “Shares”), provided that 10% of the Shares of each tranche will be held back by the Company and not delivered to the recipients for a period of 12 months from the date of their issuance. The Shares are subject to a 12-month lock-up from their date of delivery during which time they may not be offered or sold by the Seller or any other recipient thereof without the express written consent of the Company. On June 23, 2021, the Company issued 540,000 shares of its common stock to the receipts under the MIPA, which consisted of 600,000 shares less a hold-back of 10% (i.e., 60,000 shares).
Hold back shares			600,000	600,000
Stock issued			540,000
Share Purchase Agreement [Member] | Flixsense Pty Ltd [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
[custom:AgreementDescription]		On September 27, 2021, the Company entered into a share purchase agreement (the “Agreement”) pursuant to which it agreed to purchase 100% of the share capital of Flixsense Pty Ltd. (the “Shares”) d/b/a Gameface (“Gameface”) in exchange for the following consideration: (i) 6,666,667 shares of the Company’s common stock (subject to adjustment); and (ii) 1,000,000 additional earn-out shares of the Company’s common stock (subject to the fulfilment of certain milestones), provided that, at the election of Jalaluddin Shaik, the majority shareholder of the selling shareholders of Gameface (“Shaik”), the Company has agreed to pay Shaik $500,000 in cash in lieu of the issuance of 142,587 shares of common stock. The closing of the acquisition is subject to the satisfaction of the closing conditions described in the Agreement. The transaction is expected to close during the Company’s quarter ended January 31, 2022.
Share capital purchase percentage		100.00%
Common stock issuable		6,666,667
Earnout shares issuable		1,000,000
Share Purchase Agreement [Member] | Flixsense Pty Ltd [Member] | Shaik [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Payable in cash for shares		$ 500,000
Shares issuable		142,587
Merger Agreement [Member] | PlaySight Interactive Ltd [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
[custom:AgreementDescription]	On October 6, 2021, the Company entered into a merger agreement with, inter alia, PlaySight Interactive Ltd. (“PlaySight”) (the “PlaySight Agreement”) pursuant to which PlaySight will, subject to the satisfaction of the closing conditions described in the PlaySight Agreement, become a wholly owned subsidiary of the Company in exchange for the following consideration: (i) 28,333,333 shares of the Company’s common stock (subject to adjustment); (ii) payment of certain PlaySight transaction costs; and (iii) up to a maximum of 5,142,858 earn-out shares (subject to the fulfilment of certain milestones and reduction under certain circumstances). The transaction is expected to close during the Company’s quarter ended January 31, 2022.
Common stock issuable	28,333,333
Merger Agreement [Member] | PlaySight Interactive Ltd [Member] | Maximum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Earnout shares issuable	5,142,858

SUMMARY OF NOTES PAYABLE (Detai

SUMMARY OF NOTES PAYABLE (Details) - USD ($)	May 12, 2020	Feb. 28, 2020	Dec. 11, 2019	Jan. 06, 2019	Apr. 30, 2021	Oct. 31, 2021	Jul. 03, 2020	Apr. 30, 2020	Jan. 06, 2020	Dec. 03, 2019	Oct. 01, 2019
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						9.50%
Notes Payable, Related Parties, Current					$ 6,143,223			$ 2,100,000
Notes Payable					$ 6,220,000
Loan Agreement [Member] | Former Shareholder [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date		Feb. 28, 2021	Jul. 15, 2020	Jan. 8, 2021
Debt instrument extended maturity date	Sep. 1, 2021	Sep. 1, 2021	Sep. 1, 2021	Sep. 1, 2021
Debt Instrument, Interest Rate, Stated Percentage		24.00%	24.00%				24.00%		24.00%	12.00%	12.00%
Notes Payable, Related Parties, Current	$ 1,000,000	$ 200,000	$ 700,000				$ 500,000		$ 200,000	$ 500,000	$ 500,000
Loan Agreement [Member] | Former Shareholder [Member] | Notes Payable One [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date					Jun. 1, 2019
Debt instrument extended maturity date					Jun. 1, 2021
Debt Instrument, Interest Rate, Stated Percentage					9.50%
Notes Payable, Related Parties, Current					$ 1,700,000
Loan Agreement [Member] | Former Shareholder [Member] | Notes Payable Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date					Jun. 30, 2020
Debt instrument extended maturity date					Jun. 30, 2021
Debt Instrument, Interest Rate, Stated Percentage					9.50%
Notes Payable, Related Parties, Current					$ 120,000
Loan Agreement [Member] | Former Shareholder [Member] | Notes Payable Three [Member]
Short-term Debt [Line Items]
Debt instrument extended maturity date					Sep. 1, 2021
Debt Instrument, Interest Rate, Stated Percentage					9.50%
Notes Payable, Related Parties, Current					$ 3,850,000
Debt Instrument, Maturity Date, Description					8 notes from 10/2019 – 8/2020
Loan Agreement [Member] | Former Shareholder [Member] | Notes Payable Four [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date					Sep. 15, 2020
Debt instrument extended maturity date					Sep. 15, 2021
Debt Instrument, Interest Rate, Stated Percentage					9.50%
Notes Payable, Related Parties, Current					$ 250,000
Loan Agreement [Member] | Former Shareholder [Member] | Notes Payable Five [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date					Nov. 24, 2020
Debt instrument extended maturity date					Nov. 24, 2021
Debt Instrument, Interest Rate, Stated Percentage					9.50%
Notes Payable, Related Parties, Current					$ 300,000

NOTES PAYABLE _ RELATED PARTY_2

NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	Aug. 31, 2021	Aug. 11, 2021	May 26, 2021	Apr. 11, 2021	Mar. 25, 2021	Dec. 03, 2020	Sep. 15, 2020	Aug. 10, 2020	May 12, 2020	Feb. 28, 2020	Feb. 11, 2020	Dec. 13, 2019	Dec. 11, 2019	Nov. 20, 2019	Jan. 06, 2019	Apr. 30, 2020	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2020	Aug. 06, 2021	Aug. 04, 2021	Jul. 31, 2021	Jul. 23, 2021	Nov. 24, 2020	Sep. 07, 2020	Jul. 08, 2020	Jul. 03, 2020	Jun. 30, 2020	Jun. 02, 2020	Mar. 02, 2020	Jan. 06, 2020	Dec. 03, 2019	Oct. 01, 2019	Jun. 02, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current																$ 2,100,000					$ 6,143,223	$ 6,143,223	$ 2,100,000	$ 2,100,000
Debt Instrument, Unamortized Discount																42,872	65,498		65,498		0	0	42,872	42,872
Extinguishment of Debt, Amount																			5,118,435
Stock Issued During Period, Value, Conversion of Units																6,220,003
Derivative Liability																	$ 5,052,934		$ 5,052,934																$ 53,571
Debt Instrument, Unamortized Discount, Current																10,699					42,872	42,872	10,699	10,699			$ 11,279
Debt Instrument, Interest Rate, Stated Percentage																	9.50%		9.50%
Repayments of Related Party Debt																			$ 1,000,000			1,000,000
[custom:GainOnChangeInFairValueOfDerivatives]																	$ (4,803,569)		(9,130,913)			(1,939,639)
Notes Payable																					6,220,000	6,220,000
Interest Expense, Related Party																	22,495	144,085	78,728	316,549		608,668		171,918
Due to Related Parties, Current																	$ 821,925		$ 821,925		747,636	747,636
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right																									2,200,000
Warrants and Rights Outstanding, Term																	5 years		5 years
Gain (Loss) on Extinguishment of Debt				$ 1,501,914													$ (1,978,295)	$ (1,999,487)	$ (7,096,730)	$ (1,432,820)		(3,030,495)
Convertible Notes Payable, Current																$ 82,128	$ 2,627,778		$ 2,627,778				$ 82,128	$ 82,128
Shares issuable																8,137,859	0		0		6,921,299	6,921,299	8,137,859	8,137,859
Short-term Non-bank Loans and Notes Payable																$ 2,100,000					$ 6,220,000	$ 6,220,000	$ 2,100,000	$ 2,100,000
Outstanding amount is net of total discounts																	$ 8,372,222		$ 8,372,222		76,777	76,777
Debt Instrument, Face Amount																	11,000,000		11,000,000		6,143,223	6,143,223
Interest Payable, Current																$ 138,967					747,636	747,636	138,967	138,967
[custom:ConvertibleNotePayableCurrent-0]																					0	0
Related Party [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Repayments of Related Party Debt		$ 500,000
Conversion of Stock, Amount Converted	$ 6,220,000
Derivative, Fair Value, Net	$ 2,185,185
[custom:GainOnChangeInFairValueOfDerivatives]																	2,759,718		2,867,749
Notes Payable																	$ 0		$ 0		615,584	615,584
Related Party One [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Repayments of Related Party Debt		$ 500,000
Ontario Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current						$ 1,820,000
Stock Issued During Period, Shares, New Issues						1,216,560
Debt Instrument, Interest Rate, Stated Percentage						9.50%
Convertible Notes Payable, Current						$ 1,700,000
Notes Payable, Current						120,000
Lender [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current							$ 250,000	$ 250,000
Debt Instrument, Unamortized Discount																					76,777	76,777
Debt Instrument, Interest Rate, Stated Percentage							9.50%	24.00%
Interest Expense, Related Party																					43,615		$ 0
Debt Instrument, Maturity Date								Aug. 10, 2021
Debt instrument extended maturity date								Sep. 1, 2021
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right							125,000																							2,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.001																							$ 0.001
Warrants and Rights Outstanding, Term							10 years																							10 years
Gain (Loss) on Extinguishment of Debt																					1,999,487
Valuation of the warrants issued discounted							$ 70,130
Debt Instrument, Unamortized Discount, Noncurrent																					26,515	26,515
Lender [Member] | Interest Rate Reduction [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Interest Rate, Stated Percentage																														9.50%
Related Party Debt Holder [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current																													$ 300,000
Debt Instrument, Unamortized Discount																					50,262	50,262							$ 88,201
Debt Instrument, Interest Rate, Stated Percentage																													9.50%
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right																													125,000
Class of Warrant or Right, Exercise Price of Warrants or Rights																													$ 0.001
Warrants and Rights Outstanding, Term																													10 years
Valuation of the warrants issued discounted																						37,939		$ 0
Loan Agreement [Member] | Related Party [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current																										$ 500,000		$ 500,000
Debt Instrument, Interest Rate, Stated Percentage																										12.00%		12.00%
Loan Agreement [Member] | Mont-Saic Investments [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Interest Rate, Stated Percentage																																	12.60%
Notes Payable																																	$ 120,000
Loan Agreement [Member] | Former Shareholder [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current									$ 1,000,000	$ 200,000			$ 700,000																			$ 500,000				$ 200,000	$ 500,000	$ 500,000
Debt Instrument, Interest Rate, Stated Percentage										24.00%			24.00%																			24.00%				24.00%	12.00%	12.00%
Debt Instrument, Maturity Date										Feb. 28, 2021			Jul. 15, 2020		Jan. 8, 2021
Debt instrument extended maturity date									Sep. 1, 2021	Sep. 1, 2021			Sep. 1, 2021		Sep. 1, 2021
Loan Agreement [Member] | Former Shareholder [Member] | Debt Principal [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Maturity Date									Aug. 31, 2020
Loan Agreement [Member] | Former Shareholder [Member] | Accrued Interest [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Maturity Date									Jul. 3, 2021
Loan Agreement [Member] | Former Shareholder [Member] | Related Party [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current																					$ 6,220,000	$ 6,220,000
Loan Agreement [Member] | Related Party [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current					$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage					1.00%
Debt Instrument, Maturity Date					Apr. 25, 2021
Note Conversion Agreement [Member] | Related Party Lender [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current			$ 6,220,000
Stock Issued During Period, Shares, New Issues			1,636,843
Amended and Restated Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												24.00%
Debt Instrument, Maturity Date												Jul. 15, 2020
Debt instrument extended maturity date												Sep. 1, 2021
Purchase Order Financing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes Payable, Related Parties, Current																															$ 1,900,000
Debt Instrument, Interest Rate, Stated Percentage																															2.00%
Convertible Note Payable Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Interest Rate, Stated Percentage											12.00%			12.00%
Derivative, Fair Value, Net																																		$ 566,667
Debt Instrument, Maturity Date											Feb. 11, 2021			Nov. 20, 2020
Convertible Note Payable Agreement [Member] | Mont-Saic Investments [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Interest Rate, Stated Percentage																																							12.60%
Notes Payable, Current						$ 1,820,000
Shares issuable						6,921,299

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Aug. 06, 2021	Apr. 11, 2021	Dec. 03, 2020	Sep. 04, 2020	Mar. 02, 2020	Feb. 11, 2020	Nov. 20, 2019	Sep. 11, 2019	Jun. 02, 2019	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020	Jul. 31, 2021	Jun. 02, 2020	May 06, 2020	Sep. 16, 2019
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage										9.50%		9.50%
Proceeds from Convertible Debt												$ 11,000,000			$ 1,950,000
Warrants and Rights Outstanding, Term										5 years		5 years
[custom:WarrantsExercisePrice-0]	$ 3
Class of Warrant or Right, Outstanding										12,026,668		12,026,668
Derivative Liability, Noncurrent										$ 1,862,450		$ 1,862,450
Payments of Debt Issuance Costs												800,251
[custom:ConvertibleDebtDiscount-0]										14,689,369		14,689,369
[custom:LossOnIssuanceOfConvertibleNotes]										3,689,369		3,689,369
Amortization of Debt Issuance Costs and Discounts												2,627,778
Derivative Instruments in Hedges, Liabilities, at Fair Value										14,074,568		14,074,568
Change in Unrealized Gain (Loss) on Fair Value Hedging Instruments												185,450
Debt Instrument, Face Amount										11,000,000		11,000,000		6,143,223
Outstanding amount is net of total discounts										8,372,222		8,372,222		76,777
Notes Payable, Related Parties, Current														$ 6,143,223	$ 2,100,000
Interest Expense												$ 210,222
Common Stock, Shares, Issued										41,869,622		41,869,622		27,642,828	24,749,354
Debt Conversion, Converted Instrument, Amount		$ 1,250,004												$ 1,937,041
Amortization of Debt Discount (Premium)										$ 2,629,069	52,543	$ 2,650,285	286,251	$ 376,506	$ 1,565,174
Shares issuable										0		0		6,921,299	8,137,859
Induced Conversion of Convertible Debt Expense											$ 51,412		$ 51,412	$ 51,412
Debt Instrument, Unamortized Discount, Current														42,872	10,699	$ 11,279
Debt Instrument, Unamortized Discount										65,498		65,498		0	42,872
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Notes Payable, Related Parties, Current										2,627,778		2,627,778
Interest Expense										$ 30,000		$ 106,667
Securities Purchase Agreement [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Convertible Notes Payable	$ 11,000,000
[custom:WarrantsIssuedToPurchaseOfCommonStockShares-0]	7,333,334
Proceeds from Convertible Debt	$ 11,000,000
Debt Instrument, Maturity Date	Aug. 6, 2022
Debt Instrument, Convertible, Conversion Price	$ 3
Warrants and Rights Outstanding, Term	5 years
Class of Warrant or Right, Date from which Warrants or Rights Exercisable	Aug. 6, 2021
Convertible Note Payable Agreement [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						12.00%	12.00%
Convertible Notes Payable					$ 125,000	$ 125,000	$ 125,000
Debt Instrument, Maturity Date						Feb. 11, 2021	Nov. 20, 2020
Derivative, Fair Value, Net																	$ 566,667
Debt Conversion, Converted Instrument, Amount						$ 53,571		$ 566,667
Debt Conversion, Original Debt, Amount								$ 358,855
Amortization of Debt Discount (Premium)														206,061	1,493,939
Interest Payable					$ 4,274
Debt Conversion, Converted Instrument, Shares Issued					369,354
Convertible Note Payable Agreement [Member] | Derivative [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount							$ 53,571
Amortization of Debt Discount (Premium)														53,571	53,571
Reclassification of derivative liability to additional paid-in capital														$ 53,571
Convertible Note Payable Agreement [Member] | Debtholder [Member]
Short-term Debt [Line Items]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger						70.00%	70.00%
Convertible Note Payable Agreement [Member] | Mont-Saic Investments [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage									12.60%
Convertible Notes Payable			$ 1,700,000						$ 1,700,000
Debt Instrument, Maturity Date, Description									All outstanding amounts were due on the maturity date 360 days after the loan issue date.
Maximum percentage of payment on oustanding debt									50.00%
Equity Method Investment, Ownership Percentage								33.00%
Common Stock, Shares, Issued			1,216,560
Debt Conversion, Converted Instrument, Amount			$ 120,000
Notes Payable, Current			$ 1,820,000
Shares issuable			6,921,299
Convertible Note Payable Agreement [Member] | Mont-Saic Investments [Member] | Debtholder [Member]
Short-term Debt [Line Items]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger									75.00%
Warrant Assignment and Conveyance Agreement [Member] | Mont-Saic Investments [Member]
Short-term Debt [Line Items]
Equity Method Investment, Ownership Percentage																			33.00%
Derivative, Fair Value, Net																			$ 1,492,188
Common Stock, Shares, Issued																		1,216,560
Shares issuable														6,921,299					8,137,859
Convertible Note Payable Agreement [Member]
Short-term Debt [Line Items]
Convertible Notes Payable				$ 125,000
Interest Payable				$ 8,466
Debt Conversion, Converted Instrument, Shares Issued				300,000
February 2020 Convertible Note Payable Agreement [Member]
Short-term Debt [Line Items]
Convertible Notes Payable														$ 0	1,825,000
Long-term Debt														$ 0	$ 248,933

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - USD ($)	Aug. 06, 2021	Apr. 15, 2021	Apr. 11, 2021	Dec. 15, 2020	Mar. 16, 2020	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020	Jul. 31, 2021	Dec. 24, 2020	Jun. 30, 2020	Mar. 02, 2020
Short-term Debt [Line Items]
Notes Payable										$ 6,220,000
Debt Instrument, Interest Rate, Stated Percentage						9.50%		9.50%
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	2,200,000
Amortization of Debt Discount (Premium)						$ 2,629,069	$ 52,543	$ 2,650,285	$ 286,251	376,506	$ 1,565,174
Extinguishment of Debt, Amount								5,118,435
Derivative Liability, Fair Value, Gross Liability	$ 6,569,353					6,569,353		6,569,353
Derivative, Gain (Loss) on Derivative, Net						4,803,569		9,130,913
Notes Payable, Related Parties, Current										6,143,223	2,100,000
Interest Expense								210,222
Debt Conversion, Converted Instrument, Amount			$ 1,250,004							1,937,041
Debt Instrument, Unamortized Discount, Current										42,872	10,699	$ 11,279
Debt Instrument, Face Amount						11,000,000		11,000,000		6,143,223
Gain (Loss) on Extinguishment of Debt			1,501,914			(1,978,295)	(1,999,487)	(7,096,730)	(1,432,820)	(3,030,495)
Derivative Liability						5,052,934		5,052,934							$ 53,571
[custom:GainOnChangeInFairValueOfDerivatives]						(4,803,569)		(9,130,913)		(1,939,639)
Valuation Technique, Option Pricing Model [Member]
Short-term Debt [Line Items]
Derivative Liability			$ 1,251,910
Loan Agreement [Member] | Mont-Saic Investments [Member]
Short-term Debt [Line Items]
Notes Payable														$ 120,000
Debt Instrument, Interest Rate, Stated Percentage														12.60%
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Notes Payable, Related Parties, Current						2,627,778		2,627,778
Interest Expense						30,000		106,667
Notes Payable, Other Payables [Member]
Short-term Debt [Line Items]
Derivative, Gain (Loss) on Derivative, Net						1,788,123		6,014,245
Notes Payable [Member]
Short-term Debt [Line Items]
Notes Payable		$ 2,000,000
Debt Instrument, Maturity Date		Apr. 14, 2023
Debt Instrument, Interest Rate, Stated Percentage		15.00%
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	2,200,000	2,200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.25
Warrant description	At the conversion date the Note payable holder also agreed to cancel the guarantee that the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023.	The exercise price has customary anti-dilution protection for stock splits, mergers, etc. Additionally, the warrants contain a stipulation that the Company will guarantee the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023. If the average value of the shares sold is less than $1.50 per share, the Company will issue additional shares of common stock to compensate for the shortfall
Amortization of Debt Discount (Premium)						$ 1,291		11,228		10,477
Extinguishment of Debt, Amount								$ 1,978,295
Interest Expense		$ 12,501,178
Debt Instrument, Unamortized Discount, Current										1,989,523
Derivative, Fair Value, Net										12,583,598
[custom:GainOnChangeInFairValueOfDerivatives]										1,917,580
[custom:WarrantExerciseDescription]		The exercise price has customary anti-dilution protection for stock splits, mergers, etc. Additionally, the warrant contains a stipulation that the Company will guarantee the value of the shares sold will be no less, on average, than $1.50 per share through April 15, 2023. If the value is less than $1.50, the Company will issue additional shares of common stock to compensate for the shortfall
Promissory Note Payable [Member]
Short-term Debt [Line Items]
Notes Payable					$ 500,000
Debt Instrument, Maturity Date					Mar. 16, 2022
Debt Instrument, Interest Rate, Stated Percentage					12.00%
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right					500,000
Amortization of Debt Discount (Premium)										35,542	$ 6,965
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger					40.00%
Valuation of warrants issued					$ 112,990
Debt Conversion, Converted Instrument, Amount				$ 500,000
Debt Conversion, Converted Instrument, Shares Issued				500,000
Debt Instrument, Unamortized Discount, Current										70,483
Debt Conversion, Description			On April 11, 2021, the Company and the lender entered into an agreement whereby the lender converted the promissory note into 272,332 shares of Company stock, which were issued to the lender at a 20% discount from the closing price of the stock on the day prior to the conversion. In addition to the discount, the agreement contains a guarantee that the aggregate gross sales of the shares by the lender will be no less than $1,500,000 over the next three years and if the aggregate gross sales are less than $1,500,000 the Company will issue additional shares of common stock to the lender for the difference between the total gross proceeds and $1,500,000
Derivative, Fair Value, Net										1,229,851
[custom:GainOnChangeInFairValueOfDerivatives]										$ 22,059
Promissory Note [Member] | Third Party [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage													2.25%
Debt Instrument, Face Amount													$ 1,000,000

NOTE RECEIVABLE (Details Narrat

NOTE RECEIVABLE (Details Narrative) - USD ($)	Jul. 26, 2021	Oct. 31, 2021	Oct. 31, 2021	Oct. 31, 2020	Oct. 05, 2021	Aug. 26, 2021	Jul. 21, 2021	Apr. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Face Amount		$ 11,000,000	$ 11,000,000					$ 6,143,223
Debt Instrument, Interest Rate, Stated Percentage		9.50%	9.50%
Payments to Acquire Notes Receivable			$ 1,400,000
Interest Expense			210,222
Notes Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest Expense		$ 34,602	$ 35,219
Loan Agreement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from Lines of Credit	$ 300,000
Convertible Loan Agreement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Face Amount					$ 400,000	$ 700,000
PlaySight Interactive Ltd [Member] | Loan Agreement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Face Amount							$ 2,000,000
Debt Instrument, Interest Rate, Stated Percentage							15.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Related Party Transaction [Line Items]
Due to Related Parties	$ 1,210,805		$ 1,283,464	$ 377,106
Notes Payable, Related Parties	0		6,220,000	2,100,000
[custom:InterestPayableToRelatedPartiesCurrent-0]	821,925		747,636	$ 138,967
Revenue from Related Parties	240,314	$ 304,209
Notes Payable			6,220,000
Related Party [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties	30,315		86,956
Notes Payable	$ 0		$ 615,584

SHAREHOLDERS_ EQUITY (DEFICIT)

SHAREHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)	Oct. 11, 2021	Sep. 03, 2021	Aug. 06, 2021	Jul. 11, 2021	Jul. 06, 2021	Jun. 23, 2021	May 26, 2021	Apr. 11, 2021	Feb. 09, 2021	Jan. 11, 2021	Dec. 15, 2020	Nov. 24, 2020	Nov. 10, 2020	Oct. 29, 2020	Oct. 28, 2020	Oct. 08, 2020	Oct. 08, 2020	Sep. 04, 2020	May 15, 2020	Apr. 30, 2020	Mar. 16, 2020	Mar. 02, 2020	Mar. 02, 2020	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Oct. 31, 2020	Jul. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2021	Apr. 13, 2021	Dec. 03, 2020	Jun. 02, 2020	May 06, 2020	Feb. 25, 2020	Feb. 24, 2020	Feb. 11, 2020	Nov. 20, 2019	Sep. 16, 2019	Sep. 11, 2019	Jun. 02, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities								272,332										300,000				369,354
Stock Issued During Period, Value, Conversion of Convertible Securities																		$ 238,449
Stock Issued During Period, Value, Acquisitions																									$ 3,550,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right			2,200,000
Common Stock, Shares, Issued																				24,749,354				41,869,622		27,642,828			41,869,622		27,642,828	24,749,354	27,642,828
Warrants and Rights Outstanding, Term																								5 years					5 years
Operating Expenses																								$ 37,189,015			$ 1,242,871		$ 40,464,959	$ 2,332,267	$ 6,850,461	$ 6,232,503
Common Stock, Shares Authorized																				300,000,000				300,000,000		300,000,000			300,000,000		300,000,000	300,000,000	300,000,000					300,000,000	75,000,000
Common Stock, Par or Stated Value Per Share																				$ 0.001				$ 0.001		$ 0.001			$ 0.001		$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding																				24,749,354				41,869,622		27,642,828			41,869,622		27,642,828	24,749,354	27,642,828
Derivative Liability																						$ 53,571	$ 53,571	$ 5,052,934					$ 5,052,934
Forgiveness of net liabilities owed to former majority shareholder																																$ 15,289
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period																					112,990
Stock Issued During Period, Value, Issued for Services																								$ 799,174	$ 618,554		$ 118,019	$ 65,826			850,129
Extinguishment of Debt, Amount																													$ 5,118,435
Stock Issued During Period, Value, New Issues								$ 1,250,004
Stock Issued During Period, Value, Purchase of Assets																															$ 35,351
Shares issuable																				8,137,859				0		6,921,299			0		6,921,299	8,137,859	6,921,299
Convertible Note Payable Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Convertible Notes Payable																						125,000	125,000																	$ 125,000	$ 125,000
Interest Payable																						$ 4,274	4,274
Derivative, Fair Value, Net																																				$ 566,667
Stock Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Value, Acquisitions																							332,239
Forgiveness of net liabilities owed to former majority shareholder																							$ 15,289
Trademark Assignment Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right													50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights													$ 0.50
Warrants and Rights Outstanding, Term													10 years
Stock Issued During Period, Shares, Purchase of Assets													35,000
Stock Issued During Period, Value, Purchase of Assets													$ 35,351
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Acquisitions																									540,000
Stock Issued During Period, Value, Acquisitions																									$ 540
Forgiveness of net liabilities owed to former majority shareholder
Stock Issued During Period, Shares, Issued for Services																								18,750	109,687		100,000	243,800			569,582
Stock Issued During Period, Value, Issued for Services																								$ 19	$ 110		$ 100	$ 244			$ 570
Stock Issued During Period, Shares, Purchase of Assets																															35,000
Stock Issued During Period, Value, Purchase of Assets																															$ 35
Related Party Lender [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right			2,750,000
Common Stock, Shares, Issued			6,921,299
Conversion of Stock, Shares Converted			9,671,299
Mont-Saic Investments [Member] | Convertible Note Payable Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares, Issued																																			1,216,560
Convertible Notes Payable																																			$ 1,700,000									$ 1,700,000
Equity Method Investment, Ownership Percentage																																											33.00%
Shares issuable																																			6,921,299
Mont-Saic Investments [Member] | Warrant Assignment and Conveyance Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues																															1,216,560
Common Stock, Shares, Issued																																					1,216,560
Equity Method Investment, Ownership Percentage																																										33.00%
Derivative, Fair Value, Net																																										$ 1,492,188
Shares issuable																										6,921,299					6,921,299		6,921,299									8,137,859
Third Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities											500,000
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 500,000
Stock Issued During Period, Value, New Issues											$ 500,000
Securities Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
[custom:WarrantsIssuedToPurchaseOfCommonStockShares-0]			7,333,334
Foundation Sports [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Acquisitions						540,000
Stock Issued During Period, Value, Acquisitions						$ 3,550,000
Related Party Lender [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities							1,636,843
Stock Issued During Period, Value, Conversion of Convertible Securities							$ 6,220,003
Two Employees [Member] | Services Rendered In Lieu Of Cash [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture					50,215
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture																									187,803
Vendor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Issued for Services																100,000			243,800
Vendor [Member] | General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Value, Issued for Services																			$ 65,826
Vendor [Member] | Operating Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Value, Issued for Services																	$ 114,000
Vendor [Member] | Marketing and Other Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture	18,750			18,750
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture																								16,875	$ 16,875
Six New Brand Ambassadors [Member] | As Compensation [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock option granted																									90,937
Six New Brand Ambassadors [Member] | As Compensation [Member] | Share-based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues																									60,000
Brand ambassadors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																								278,757					$ 747,428
Brand ambassadors [Member] | As Compensation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues																										12,000
Class of Warrant or Right, Exercise Price of Warrants or Rights																										$ 0.001					$ 0.001		$ 0.001
Warrants and Rights Outstanding, Term																										10 years					10 years		10 years
Warrant issued for employees and officers compensation																										60,000
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent																										50.00%
Brand ambassadors [Member] | As Compensation [Member] | Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																										$ 59,838
Brand ambassadors [Member] | As Compensation [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																										98,457
Service Provider [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights															$ 0.75
Warrants and Rights Outstanding, Term															10 years
Service Provider [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense															$ 221,826									105,457					214,552
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted															400,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period															400,000
Three Members [Member] | As Compensation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																								22,085					$ 45,998			$ 48,502
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted																													11,613
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.001
Warrants and Rights Outstanding, Term														10 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested														$ 7,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period														7,500
Warrant issued for employees and officers compensation																																43,107
Lead Placement Agent [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 3.30
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			266,667
Operating Expenses																								376,000
Lead Placement Agent [Member] | Exercise Price One [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted		10,000,000
Key Employees and Officers [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																								$ 32,381,309
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted		10,100,000
Warrants and Rights Outstanding, Term		10 years
Key Employees and Officers [Member] | As Compensation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																																$ 3,741,746
Warrant issued for employees and officers compensation																				12,500,000
Key Employees and Officers [Member] | Exercise Price One [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.001
Key Employees and Officers [Member] | Exercise Price Two [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted		100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 3.42
Two Vendor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Issued for Services										100,000		46,087
Two Vendor [Member] | Marketing and Other Services [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares, Issued								18,750																										5,000
Operating Expenses																															$ 43,294
Third Party Vendor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues												55,945
Operating Expenses																															146,608
Stock Issued During Period, Value, Issued for Services												$ 30,000
Extinguishment of Debt, Amount												25,278
Stock Issued During Period, Value, New Issues												198,386
Prepaid Expense and Other Assets												$ 39,750														$ 26,500					$ 26,500		$ 26,500
Key Executives [Member] | As Compensation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant issued for employees and officers compensation									6,000,000
Non-US Warrant Holders [Member] | As Compensation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Payment Arrangement, Expense																																	$ 70,997
Class of Warrant or Right, Exercise Price of Warrants or Rights									$ 0.001
Warrant issued for employees and officers compensation									1,500,000
Market capitalization threshold									$ 100,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Payments for Rent	$ 5,150	$ 2,100	$ 6,550	$ 4,200	$ 8,400	$ 2,800

SUMMARY OF WARRANTS GRANTED VAL

SUMMARY OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD (Details) - Warrant [Member] - Valuation Technique, Option Pricing Model [Member]	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Measurement Input, Expected Term [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Measurement input, term	2 years	2 years
Measurement Input, Expected Term [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Measurement input, term	10 years	10 years
Measurement Input, Price Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Alternative Investment, Measurement Input	1.48	1.21
Measurement Input, Price Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Alternative Investment, Measurement Input	2.80	1.44
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Alternative Investment, Measurement Input	0.0012	0.0036
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Alternative Investment, Measurement Input	0.0164	0.0243
Measurement Input, Expected Dividend Rate [Member]
Property, Plant and Equipment [Line Items]
Alternative Investment, Measurement Input	0	0

INTANGIBLE ASSET (Details Narra

INTANGIBLE ASSET (Details Narrative) - USD ($)	Nov. 10, 2020	Apr. 30, 2021	Oct. 31, 2021	Aug. 06, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right				2,200,000
Warrants and Rights Outstanding, Term			5 years
Stock Issued During Period, Value, Purchase of Assets		$ 35,351
Warrants issued in connection with purchase of trademark		$ 50,232
Trademark Assignment Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to Acquire Intangible Assets	$ 30,000
Stock Issued During Period, Shares, Purchase of Assets	35,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.50
Warrants and Rights Outstanding, Term	10 years
Stock Issued During Period, Value, Purchase of Assets	$ 35,351
Warrants issued in connection with purchase of trademark	50,232
Indefinite-lived Intangible Assets Acquired	$ 115,583

SCHEDULE OF NET DEFERRED TAX (D

SCHEDULE OF NET DEFERRED TAX (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Deferred tax assets (liabilities): Loss carryforwards	$ 788,400	$ 301,000
Deferred tax assets (liabilities): Accrued payroll	333,700
Deferred tax assets (liabilities): Related party accruals	194,400	79,000
Deferred tax assets (liabilities): Start-up costs	109,600	61,000
Deferred tax assets (liabilities): Inventory reserve	17,900
Valuation allowance	(1,444,000)	(441,000)
Net deferred tax assets
ISRAEL
Deferred tax assets (liabilities): Loss carryforwards	178,000	384,000
Deferred tax assets (liabilities): Start-up costs	13,000
Valuation allowance	(304,000)	(470,000)
Net deferred tax assets
Deferred tax assets (liabilities): Accrued expenses		63,000
Deferred tax assets (liabilities): Research and development costs	$ 113,000	$ 23,000

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Income tax benefit based on book loss at US statutory rate	$ (3,832,300)	$ (1,273,000)
Stock-based compensation and shares for services	188,100	786,000
Debt discount amortization	79,100	15,000
Related party accruals	127,800	79,000
Start up costs		61,000
Interest expense	2,630,000	41,000
Meals and entertainment		1,000
Loss on extinguishment of debt	636,400
Accrued payroll	215,400
Gain on change in fair value of derivatives	(407,300)
Other non-deductible items	1,500
Valuation allowance	361,300	290,000
Total income tax provision
ISRAEL
Income tax benefit based on book loss at US statutory rate	80,000	(728,000)
Debt discount amortization		430,000
Related party accruals		44,000
Start up costs	13,000
Other non-deductible items		9,000
Valuation allowance		184,000
Total income tax provision
Travel expenses		38,000
Research and development costs	113,000	23,000
Loss carryforward	$ (206,000)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2021
Operating Loss Carryforwards	$ 1,424,000	$ 3,032,000
Income Tax Examination, Penalties and Interest Expense	0
ISRAEL
Operating Loss Carryforwards	$ 1,671,000	$ 774,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Jul. 26, 2021

Jul. 21, 2021

Jun. 23, 2021

Jun. 21, 2021

May 26, 2021

Jul. 31, 2021

Oct. 31, 2021

Aug. 04, 2021

Aug. 02, 2021

Jul. 23, 2021

Apr. 30, 2021

Apr. 30, 2020

Subsequent Event [Line Items]

Notes Payable, Related Parties, Current

$ 6,143,223

$ 2,100,000

Hold back percentage

10.00%

10.00%

Debt Instrument, Face Amount

$ 11,000,000

$ 6,143,223

Debt Instrument, Interest Rate, Stated Percentage

9.50%

Subsequent Event [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

600,000

Hold back percentage

10.00%

Subsequent Event [Member] | Related Party [Member]

Subsequent Event [Line Items]

Notes Payable, Related Parties, Current

$ 500,000

$ 500,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

12.00%

One Vendor and Two Employees [Member] | Subsequent Event [Member] | Marketing and Other Services [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Issued for Services

68,965

Six Brand Ambassadors [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Issued for Services

90,937

Loan Agreement [Member]

Subsequent Event [Line Items]

Proceeds from Lines of Credit

$ 300,000

Loan Agreement [Member] | Related Party [Member]

Subsequent Event [Line Items]

Notes Payable, Related Parties, Current

$ 500,000

$ 500,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

12.00%

Loan Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Debt Instrument, Face Amount

$ 2,000,000

Debt Instrument, Interest Rate, Stated Percentage

15.00%

Proceeds from Lines of Credit

$ 300,000

Loan Agreement [Member] | Related Party Lender [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Notes Payable, Related Parties, Current

$ 6,220,000

Stock Issued During Period, Shares, New Issues

1,636,843

Membership Interest Purchase Agreement [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

540,000

Membership interest purchase agreement, description

On June 21, 2021, the Company completed one immaterial acquisition by entering into a membership interest purchase agreement (“MIPA”) with Charles Ruddy (the “Seller”) to acquire a 100% ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) in exchange for 1,000,000 shares of common stock of the Company to be issued to the Seller and two other Foundation Sports employees in three tranches (the “Purchase Price”): (i) 600,000 shares of common stock on the closing date, (ii) 200,000 shares of common stock on the first anniversary of the closing date and (iii) 200,000 shares of common stock on the second anniversary of the closing date (collectively, the “Shares”), provided that 10% of the Shares of each tranche will be held back by the Company and not delivered to the recipients for a period of 12 months from the date of their issuance. The Shares are subject to a 12-month lock-up from their date of delivery during which time they may not be offered or sold by the Seller or any other recipient thereof without the express written consent of the Company. On June 23, 2021, the Company issued 540,000 shares of its common stock to the receipts under the MIPA, which consisted of 600,000 shares less a hold-back of 10% (i.e., 60,000 shares).

Hold back shares

600,000

600,000

Membership Interest Purchase Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

540,000

Membership interest purchase agreement, description

the Company entered into a membership interest purchase agreement (“MIPA”) with Charles Ruddy (the “Seller”) to acquire a 100% ownership stake in Foundation Sports Systems, LLC (“Foundation Sports”) in exchange for 1,000,000 shares of common stock of the Company to be issued to the Seller and two other Foundation Sports employees in three tranches (the “Purchase Price”): (i)

Hold back shares

600,000