Income Taxes (Tables)

12 Months Ended

Apr. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

The components of income tax expense are as follows:

	Years Ended April 30,
	2022		2021
Current income tax expense:
Federal	$	—	$	—
State	27,400		32,644
Foreign	400,000		—
Current income tax expense	427,400		32,644
Deferred income tax expense:
Federal	—		—
State	—		—
Foreign	—		—
Deferred income tax expense	—		—
Income tax expense	$	427,400	$	32,644

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,
	2022		2021
Deferred tax assets:
Net operating loss carryforward	$	18,095,495	$	15,737,351
Allowance for doubtful accounts	897,965		1,009,273
Deferred rent	192,284		252,479
Stock-based compensation	870,245		—
Contributions carryforward	11,089		11,013
Accrued compensation	43,176		—
Warrant amortization	17,888		—
Intangibles	—		—
Interest expense limitation carryforward	717,919		86,485
Total deferred tax assets	20,846,061		17,096,601
Deferred tax liabilities:
Property and equipment	(1,000,092)		(356,473)
Intangibles	(463,074)		(186,063)
Stock-based compensation	—		(1,778,017)
Total deferred tax liabilities	(1,463,166)		(2,320,553)
Deferred tax assets, net	$	19,382,895	$	14,776,048
Valuation allowance:
Beginning of year	(14,776,048)		(12,399,948)
Increase during period	(4,606,847)		(2,376,100)
Ending balance	(19,382,895)		(14,776,048)
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,
	2022		2021
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	4.2	%	4.4	%
Effect on change in federal tax rates	—	%	—	%
Federal and State Minimum Taxes	—	%	(0.2)	%
Permanent Differences	(1.9)	%	(0.2)	%
Foreign income tax	(4.4)	%	—	%
Change in Tax Rates - States	1.1	%	(2.8)	%
Change in Tax Credits	—	%	—	%
Change in Valuation Allowance	(50.3)	%	(22.8)	%
Other	25.6	%	0.3	%
Effective Income Tax Rate	(4.7)	%	(0.3)	%