Net Income Per Share (EPS)

6 Months Ended

Jan. 31, 2021

Accounting Policies [Abstract]

Net Income Per Share (EPS)

Note 14 - Net Income Per Share (“EPS”)

Basic net income or loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted earnings per common share is the same as basic earnings per common share because, as the Company incurred a net loss during each period presented, the potentially dilutive securities from the assumed exercise of all outstanding stock options, warrants and conversion notes payables, would have an anti-dilutive effect.

The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share attributable to common shareholders because including them would have been anti-dilutive for the years ended January 31, 2021 and 2020, respectively.

	Six Months Ended January 31,
	2021		2020
Convertible debt		6,771,804		34,374,900
Stock options		12,942,360		9,123,195
Warrants		64,956,192		567,553
Total		84,670,356		44,065,648