Equity Compensation (Tables)

6 Months Ended

Oct. 31, 2025

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Strategic Advisor warrants and Asset Manager warrants are accounted for as equity classified share-based compensation award in accordance with ASC 718. Following is a summary of the activities of warrants for the six months ended October 31, 2025:

Schedule of Warrant Activity

	Number of Warrants		Weighted Average Exercise Price		Aggregate Intrinsic Value
Outstanding as of July 30, 2025		-	$	-		-
Granted		6,930,697		1.46
Exercised		2,376,236		-
Forfeited		-
Expired		-
Outstanding as of October 30, 2025		4,554,461	$	2.22	$	26,447,530
Exercisable as of October 30, 2025		4,554,461	$	2.22	$	26,447,530

Schedule of Key Assumption Inputs

The table below summarizes the key assumption inputs used for the valuation for the six months ended October 31, 2025:

Schedule of Key Assumption Inputs

	Asset Manager Warrants
Stock Price	$	17.7
Exercise Price	$	10.23
Expected Term (in years)		5.00
Risk-free interest rate		3.77	%
Expected volatility		110	%
Expected dividend yield		-

Schedule of Non Qualified Stock Option

A summary of the non-qualified stock options granted to directors under the 2017 and 2021 Equity Plans, during the three months ended October 31, 2025, are presented in the tables below:

Schedule of Non Qualified Stock Option

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value

Outstanding, June 7, 2025		4,760		$	113.34		3.5		-
Granted		-		$	-		-		-
Exercised		-		$	-		-		-
Forfeited		-		$	-		-		-
Expired		(1,111	)	$	52.20		-		-
Outstanding, October 31, 2025		3,649		$	131.95		3.5		-
Exercisable, October 31, 2025		3,649		$	131.95		4.2		-

Schedule of Restricted Units Activity

	Number of Units			Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value

Outstanding, June 7, 2025		1,529		$	8.18	$	11,345
Granted		530,139		$	8.88		3,934,967
Vested and settled with share issuance		(4,189	)	$	8.95		(31,082	)
Forfeited/cancelled		-		$	-		-
Outstanding, October 31, 2025		527,659		$	8.89	$	3,915,230

2017 Equity Plan and 2021 Equity Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Schedule of Stock Option Activity

A summary of the non-qualified stock options and incentive stock options granted to employees and consultants under the 2017 and 2021 Equity Plans during the period from June 7, 2025 through October 31, 2025, are presented in the tables below, including information on nonvested options:

Schedule of Stock Option Activity

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value

Outstanding as of June 7, 2025		18,296		$	83.19		5.20		-
Granted		2,700		$	7.74		9.62		-
Exercised		-		$	-		-		-
Forfeited		(450	)	$	7.74		-		-
Expired		(150	)	$	8.99		-		-
Outstanding as of October 31, 2025		20,396		$	74.68		5.34		-
Exercisable as of October 31, 2025		18,146		$	82.98		4.81		-

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

CEA Industries Inc. 10-Q/A