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NET LOSS PER COMMON SHARE
3 Months Ended
Jul. 31, 2021
Earnings Per Share [Abstract]  
NET LOSS PER COMMON SHARE

NOTE 10 — NET LOSS PER COMMON SHARE

 

Net loss per share of common stock is calculated in accordance with ASC 260, “Earnings Per Share”. Basic loss per share is computed by dividing net loss available to common stockholder, by the weighted average number of shares of common stock outstanding during the period. The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. In periods where the Company has a net loss, all dilutive securities are excluded.

 

   July 31, 2021   July 31, 2020 
Common stock equivalents:          
 Restricted stock units   355,873    32,500 
 Stock options   95,000    100,000 
 Stock warrants   1,395,509    746,753 
Total   1,846,382    879,253