Income Taxes (Tables)

12 Months Ended

Apr. 30, 2021

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,
	2021		2020
Current:
Federal	$	—	$	—
State	32,644		51,820
	32,644		51,820
Deferred:
Federal	—		—
State	—		—
	—		—
Total Income tax expense	$	32,644	$	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,
	2021		2020
Deferred tax assets:
Net operating loss carryforward	$	15,737,351	$	11,044,236
Allowance for doubtful accounts	1,009,273		629,272
Deferred rent	252,479		606,594
Stock-based compensation	—		439,454
Contributions carryforward	11,013		11,275
Intangibles	—		86,897
Interest expense limitation carryforward	86,485		—
Total deferred tax assets	17,096,601		12,817,728
Deferred tax liabilities:
Property and equipment	(356,473)		(417,780)
Intangibles	(186,063)		—
Stock-based compensation	(1,778,017)		—
Total deferred tax liabilities	(2,320,553)		(417,780)
Deferred tax assets, net	$	14,776,048	$	12,399,948
Valuation allowance:
Beginning of year	(12,399,948)		(10,051,034)
Increase during period	(2,376,100)		(2,348,914)
Ending balance	(14,776,048)		(12,399,948)
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,
	2021		2020
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	4.4	%	5.3	%
Federal and State Minimum Taxes	(0.2)	%	(0.9)	%
Permanent Differences	(0.2)	%	(0.3)	%
Change in Tax Rates - States	(2.8)	%	17.3	%
Change in Valuation Allowance	(22.8)	%	(41.9)	%
Other	0.3	%	(1.4)	%
Effective Income Tax Rate	(0.3)	%	(0.9)	%