Income Taxes (Tables)

12 Months Ended

Apr. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

The components of income tax expense are as follows:

	For the Years Ended April 30,
	2020		2019
Current:
Federal	$	—	$	—
State	51,820		—
	51,820		—
Deferred:
Federal	—		—
State	—		—
	—		—
Total Income tax expense	$	51,820	$	—

Schedule of Deferred Income Tax Assets and Liabilities

Significant components of the Company's deferred income tax assets and liabilities are as follows:

	April 30,
	2020		2019
Deferred tax assets:
Net operating loss carryforward	$	11,044,236	$	9,033,235
Allowance for doubtful accounts	629,272		181,774
Deferred rent	606,594		180,154
Stock-based compensation	439,454		954,586
Contributions carryforward	11,275		60
Intangibles	86,897		—
Total deferred tax assets	12,817,728		10,349,809
Deferred tax liabilities:
Property and equipment	(417,780)		(234,336)
Intangibles	—		(64,439)
Total deferred tax liabilities	(417,780)		(298,775)
Deferred tax assets, net	$	12,399,948	$	10,051,034
Valuation allowance:
Beginning of year	(10,051,034)		(7,837,755)
Increase during period	(2,348,914)		(2,213,279)
Ending balance	(12,399,948)		(10,051,034)
Net deferred tax asset	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax computed at the U.S. statutory rate to the effective income tax rate is as follows:

The Company's effective income tax expense differs from the statutory federal income tax rate of 21% as follows:

	April 30,
	2020		2019
Statutory Rate applied to net loss before income taxes	21.0	%	21.0	%
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal tax benefit	5.3	%	3.6	%
Federal and State Minimum Taxes	(0.9)	%	—	%
Permanent Differences	(0.3)	%	—	%
Change in Tax Rates - States	17.3	%	—	%
Change in Valuation Allowance	(41.9)	%	(23.8)	%
Other	(1.4)	%	(0.8)	%
Effective Income Tax Rate	(0.9)	%	0.0	%