Debt Disclosure [Text Block] | 13. NOTES PAYABLE AND DERIVATIVE LIABILITIES Related Party Notes On April 13, 2015, we entered into a Note Purchase Agreement (Agreement) and related Security Agreement. Under the Agreement, our CEO Sanjay Sabnani agreed to loan the Company $ 56,000 56,000 12 6,000 50,000 56,000 7,000 1,000 50,000 5,793,267 0.01 0.01 On April 17, 2015, we issued a Promissory Note for $ 239,000 25,000 239,000 12 April 15, 2017 Modifications and Extinguishments 239,000 29,000 0 10,000 10,000 12 March 13, 2016 Modifications and Extinguishments April 15, 2017 10,000 1,000 On September 15, 2015, we issued a Promissory Note for $ 10,000 10,000 12 March 13, 2016 Modifications and Extinguishments April 15, 2017 10,000 1,000 On September 17, 2015, we issued a Promissory Note for $ 10,000 10,000 12 March 15, 2016 Modifications and Extinguishments 10,000 1,000 Promissory Notes and Note Purchase Agreements During the fiscal year ended April 30, 2016, we entered into various Note Purchase Agreements and related Security Agreement for total aggregate amount of $ 758,000 758,000 12 758,000 63,000 note extensions as and extinguishment of the original instruments and the recognition of new notes in accordance with ASC 470-50 Modifications and Extinguishments Convertible Notes In the follow paragraphs we outline the details of all convertible notes, including those extinguished during the years, issued during the first years ended April 30, 2016 and 2015. We determined the conversion feature of the notes meet the definition of a derivative under ASC 815, Derivatives and Hedging KBM Worldwide, Inc On October 23, 2014, we entered into a Securities Purchase Agreement with KBM Worldwide, Inc. ("KBM") providing for the purchase of a Convertible Promissory Note ("Note") in the aggregate principal amount of $ 154,000 149,000 8 We analyzed the embedded conversion feature of the convertible note payable in accordance to ASC 815, Derivatives and Hedging and determined that the embedded conversion feature was a derivative liability. On the date of issuance, the estimate fair value was approximately $ 149,000 0.11 0.07 149 0.1 154,000 149,000 5,000 149,000 154,000 On April 20, 2015, we extinguished the note payable through a cash payment of approximately $ 214,000 41,000 154,00 53,000 6,000 148,000 0.08 0.04 150 0.02 For the year ended April 30, 2015 accreted debt discount, interest expense, and the change in the estimated derivative liability was approximately $ 10,000 6,000 1,00 On January 23, 2015, we entered into a Securities Purchase Agreement with KBM Worldwide, Inc. ("KBM") providing for the purchase of a Convertible Promissory Note ("Note") in the aggregate principal amount of $ 154,000 150,000 8 We analyzed the embedded conversion feature of the convertible note payable in accordance to ASC 815, Derivatives and Hedging, 201,000 0.09 0.05 148 0.08 154,000 201,000 4,000 150,000 154,000 51,000 As of April 30, 2015, the derivative liability estimated fair value was approximately $ 149,000 0.07 0.04 178 0.1 52,000 For the year ended April 30, 2016, accreted debt discount and interest expense were $ 45,000 3,000 154,000 98,000 3,000 56,000 3,000 On July 16, 2015, the Note was assigned to Vinay Holdings (“Vinay”) as the result of a payment of approximately $ 214,000 87,000 154,000 53,000 6,000 194,000 0.06 0.03 283 0.03 45,000 Note #1 On February 13, 2015, we entered into a Note Purchase Agreement with Iconic Holdings, LLC (“Iconic”) providing for the purchase of a Convertible Promissory Note ("Note") in the aggregate principal amount of $ 108,000 100,000 8,000 8 9.99 During the first 180 days following the date of the Note, we had the right to prepay the principal and accrued but unpaid interest due under the Note, together with any other amounts we may owe the holder under the terms of the Note, at a graduating premium ranging from 105% to 135% of face value. After this initial 180 day period, we did not have a right to prepay the note without written consent from Iconic. The Note also contains certain representations, warranties, covenants and events of default, and increases in the amount of the principal and interest rates under the Note in the event of such defaults. We analyzed the embedded conversion feature of the convertible note payable in accordance to ASC 815, Derivatives and Hedging, 122,000 0.07 0.04 161 0.22 130,000 0.07 0.04 183 0.23 8,000 at inception 108,000 122,000 8,000 100,000 108,000 22,000 As of April 30, 2015, outstanding principal, unamortized debt discount and accrued interest were approximately $ 108,000 86,000 2,000 22,000 2,000 For the year ended April 30, 2016, accreted debt discount, change in the estimated derivative liability, and interest expense were approximately $ 30,000 68,000 6,000 On August 10, 2015, we extinguished the note payable through a cash payment of approximately $ 154,000 18,000 108,000 56,000 8,000 112,000 0.05 0.03 169 0.19 On September 21, 2015, we entered into an additional Note Purchase Agreement with Iconic providing for the purchase of a second Convertible Promissory Note ("Second Note") in the aggregate principal amount of $ 162,000 150,000 12,000 8 9.99 During the first 180 days following the date of the Second Note, we had the right to prepay the principal and accrued but unpaid interest due under the Second Note, together with any other amounts we may owe the holder under the terms of the Second Note, at a graduating premium ranging from 105% to 135% of face value. We analyzed the embedded conversion feature of the convertible note payable in accordance to ASC 815, Derivatives and Hedging, and determined that the embedded conversion feature was a derivative liability. On the date of issuance, the estimate fair value was 1,480,000 using the lattice model and the following inputs: stock 0.12 0.01 179 0.37 As a result, we recognized the following: convertible note payable 162,000 1,480,000 12,000 150,000 162,000 1,330,000 On March 18, 2016, we entered into an amendment and extension agreements with Iconic that provided for an extension of the earliest conversion date to April 20, 2016 for a payment to Iconic of $ 25,000 Based on the modifications, we determined that the embedded conversion feature met the criteria for extinguishment in accordance with ASC 470-50 that would require the recognition of a gain or loss. We determined the estimated fair value of the embedded conversion feature immediately prior to the modification to be approximately $ 163,000 0.01 0.01 , 178 0.36 214,000 1,480,000 52,000 325,000 1,317,000 For the year ended April 30, 2016, accreted debt discount and interest expense were approximately $ 110,000 8,000 On April 20, 2016 Iconic Holdings elected to convert $ 15,000 Second Note 0.01 1,500,000 147,000 8,000 325,000 On October 7, 2016 Iconic Holdings notified us (“Default Notice”) of a default under the terms of the Second Note. As of the date of Default Notice the outstanding principle balance of the Second Note was $57,000 with $13,607 of interest payable. We are currently in active discussions with Iconic Holdings to cure the default status of the Second Note. On March 24, 2015, we issued to JMJ Financial (the “Investor”) a convertible promissory note in the principal amount of $ 72,000 7,000 65,000 We may repay the Investor within 90 days of issuance without any interest payment. Thereafter, we may not make any payment until the Note matures, unless such payment is approved by the Investor. Interest accrues at the rate of 12% per annum with respect to any payment made after the initial 90-day period. At any time after 180 days of the Effective Date, the Investor may convert all or part of the Note into shares of our common stock at (a) the lesser of $0.08 or (b) 65% of the lowest trading price in the 25 trading days prior to the conversion. We analyzed the embedded conversion feature of the convertible note payable in accordance to ASC 815, Derivatives and Hedging, 115,000 0.08 0.04 183 0.64 98,000 0.07 0.04 183 0.54 17,000 72,000 7,000 65,000 72,000 50,000 As of April 30, 2015, outstanding principal, unamortized debt discount and accrued interest were approximately $ 72,000 68,000 1,000 4,000 1,000 On September 22, 2015, we extinguished the note payable through a cash payment of approximately $ 122,000 81,000 72,000 54,000 4,000 181,000 0.08 0.03 169 0.71 For the year ended April 30, 2016, the change in estimated fair value of the derivative liability was approximately $ 83,000 For the year ended April 30, 2016, accreted debt discount and interest expense were approximately $ 14,000 3,000 Typenex Co-Investment, LLC On March 2, 2015, we entered into a Securities Purchase Agreement with Typenex Co-Investment, LLC ("Typenex"), for the sale of a 10% convertible note in the principal amount of $ 168,000 3,000 15,000 150,000 The Note bears interest at the rate of 10% per annum. All interest and principal was payable on February 2, 2016. The Note is convertible into common stock, at Typenex’s option, at the lesser of (i) $0.10, and (ii) 65% (the “Conversion Factor”) of the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable conversion, provided that if at any time the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding any date of measurement is below $0.05, then in such event the then-current Conversion Factor shall be reduced to 60% for all future Conversions, subject to other reductions set forth in the Note. In the event we elect to prepay all or any portion of the Note, we are required to pay to Typenex an amount in cash equal to 125% multiplied by the sum of all principal, interest and any other amounts owing Typenex had agreed to restrict its ability to convert the Note and receive shares of our common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock. The Note is a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of the Company. The Note also provides for penalties and rescission rights if we do not deliver shares of our common stock upon conversion within the required timeframes. Derivatives and Hedging, 169,000 0.07 0.04 148 0.25 159,000 0.07 0.04 156 0.23 10,000 at inception 168,000 169,000 153,000 18,000 150,000 168,000 172,000 168,000 139,000 3,000 29,000 3,000 On July 30, 2015, we extinguished the note payable through a cash payment of approximately $ 219,000 40,000 168,000 93,000 7,000 177,000 0.06 0.03 173 0.14 For the year ended April 30, 2016, the change in estimated fair value of the derivative liability was approximately $ 18,000 For the year ended April 30, 2016, accreted debt discount and interest expense were approximately $ 46,000 4,000 Additionally, we granted Typenex warrants (“Warrants”) to purchase shares of our common stock, $.001 par value. The Warrants entitled the holder to purchase a number of shares equal to $84,000 divided by the Conversion Factor multiplied by the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding March 2, 2015, as such number may be adjusted from time to time pursuant to the terms of the Warrants. The Warrants are exercisable for five years at $0.10 per share subject to certain anti-dilution provisions set forth in the Warrants. Under the provision of ASC 480, Distinguishing Liabilities from Equity 21,000 131,000 On May 4, 2015, we entered into a Securities Purchase Agreement with Vinay Holdings. ("Vinay") providing for the purchase of a Convertible Promissory Note ("Note") in the aggregate principal amount of $ 150,000 8 We accounted for the modification of the original instrument according to ASC 470-50 Modifications and Extinguishments 12,000 46,000 Derivatives and Hedging, 219,000 0.07 0.04 168 0.98 350,000 0.02 0.01 217 0.77 131,000 at inception 150,000 219,000 150,000 69,000 46,000 12,000 150,000 104,000 12,000 In addition on June 5, 2015, we entered into a similar Securities Purchase Agreement with Vinay Holdings. ("Vinay") providing for the purchase of a Convertible Promissory Note ("Note") in the aggregate principal amount of $ 100,000 8 We accounted for the modification of the original instrument according to ASC 470-50 Modifications and Extinguishments 7,000 29,000 Derivatives and Hedging, 160,000 0.07 0.04 168 234,000 0.02 0.01 217 0.77 74,000 at inception 100,000 160,000 100,000 60,000 29,000 7,000 100,000 71,000 7,000 On July 16, 2015 Vinay was assigned the Note formerly held by KBM Worldwide, Inc. dated January 23, 2015. The note was due and payable on October 16, 2015. Vinay extended the maturity date of the note to June 7, 2018. We accounted for the modification of the original instrument according to ASC 470-50 Modifications and Extinguishments 10,000 40,000 Derivatives and Hedging, 262,000 0.06 0.03 175 1.03 359,000 0.02 0.01 212 0.77 97,000 at inception 154,000 262,000 154,000 108,000 40,000 10,000 154,000 114,000 10,000 |