MMEX Resources (MMEX) S-1/A 2 Feb 18 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Oct. 31, 2017
Document And Entity Information
Entity Registrant Name	MMEX Resources Corp
Entity Central Index Key	1,440,799
Document Type	S-1/A
Document Period End Date	Oct. 31, 2017
Amendment Flag	true
Amendment Description	Amendment
Current Fiscal Year End Date	--04-30
Is Entity a Well-known Seasoned Issuer	No
Is Entity a Voluntary Filer	No
Is Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Document Fiscal Year Focus	2,018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Current assets:
Cash	$ 50,297	$ 54,513	$ 1,030
Total current assets	50,297	54,513	1,030
Property and equipment, net	101,203		386
Deposit	900
Total assets	152,400	54,513	1,416
Current liabilities:
Accounts payable	715,221	694,664	651,188
Accrued expenses	232,720	912,870	984,387
Accrued expenses - related party	31,633	70,670	64,420
Notes payable, currently in default	75,001	375,001	375,001
Convertible notes payable, net of discount of $0 and $0 at April 30, 2017 and 2016, respectively, currently in default	75,000	195,000	195,000
Convertible note payable, net of discount of $136,284 and $0 atApril 30, 2017 and 2016, respectively	335,062	8,716
Convertible preferred stock, currently in default		137,500	137,500
Derivative liabilities	1,789,047	6,610,001	395,619
Total current liabilities	3,253,684	9,004,422	2,803,115
Long-term liabilities:
Convertible note payable, net of discount of $181,003 at October 31, 2017	3,797
Total liabilities	3,257,481	9,004,422
Commitments and contingencies
Stockholders' deficit:
Common stock payable		307,978	3,395,483
Additional paid-in capital	27,395,630	25,551,533	24,154,130
Non-controlling interest	272,216	(378,443)	(376,619)
Accumulated (deficit)	(33,747,191)	(36,918,594)	(30,155,127)
Total stockholders' deficit	(3,105,081)	(8,949,909)	(2,801,699)
Total liabilities and stockholders' deficit	152,400	54,513	1,416
Common Class A [Member]
Stockholders' deficit:
Common Stock Value	1,474,264	987,617	180,434
Common Class B [Member]
Stockholders' deficit:
Common Stock Value	$ 1,500,000	$ 1,500,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Current liabilities:
Convertible notes, net of discount currently in default	$ 0	$ 0	$ 0
Convertible note payable, net of discount	628,608	$ 136,284	$ 0
Convertible note payable, net of discount non current	$ 181,003
Common Class A [Member]
Stockholders' deficit:
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, Authorized	3,000,000,000	3,000,000,000	3,000,000,000
Common stock, Issued	1,474,263,078	987,616,168	180,432,013
Common stock, outstanding	1,474,263,078	987,616,168	180,432,013
Common Class B [Member]
Stockholders' deficit:
Common stock, par value	$ 0.001
Common stock, Authorized	2,000,000,000	2,000,000,000	2,000,000,000
Common stock, Issued	1,500,000,000	1,500,000,000	0
Common stock, outstanding	1,500,000,000	1,500,000,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016
Condensed Consolidated Statements Of Operations
Revenues
Operating Expenses:
General and administrative expenses	132,581	102,651	470,711	126,241	211,160	231,292
Refinery start-up costs	165,420		498,531		372,560
Depreciation and amortization	417	62	707	386	386	1,947
Total operating expenses	298,418	102,713	969,949	126,627	584,106	233,239
Loss from operations	(298,418)	(102,713)	(969,949)	(126,627)	(584,106)	(233,239)
Other income (expense):
Interest expense	(431,793)	(80,700)	(726,401)	(116,939)	(283,261)	(529,474)
Loss on derivative liabilities	(514,129)	(52,587)	3,952,554	33,108	(6,105,727)	(395,619)
Gain on assignment and assumption agreement	1,090,271		1,090,271
Gain (loss) on extinguishment of debt			475,587		207,803	(1,365,521)
Total other (expense)	144,349	(133,287)	4,792,011	(83,831)	(6,181,185)	(2,290,614)
Loss before income taxes	(154,069)	(236,000)	3,822,062	(210,458)	(6,765,291)	(2,523,853)
Provision for income taxes
Net loss	(154,069)	(236,000)	3,822,062	(210,458)	(6,765,291)	(2,523,853)
Non-controlling interest in loss of consolidated subsidiaries	(651,005)	453	(650,659)	915	1,824	1,838
Net loss attributable to the Company	$ (805,074)	$ (235,547)	$ 3,171,403	$ (209,543)	$ (6,763,467)	$ (2,522,015)
Weighted average number of common shares outstanding – basic and diluted	1,468,936,991	376,528,409	1,396,834,000	373,973,860	568,407,531	115,253,619
Weighted average number of common shares outstanding: Diluted	1,468,936,991	376,528,409	1,467,161,534	373,973,860
Net loss per common share – basic and diluted	$ 0	$ 0	$ 0	$ 0	$ (0.01)	$ (0.02)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Deficit and Members Interests - USD ($)	Class A Common Stock	Common Class B [Member]	Common Stock Payable	Additional Paid-In Capital	Non-controlling Interests	Accumulated Deficit	Total
Beginning Balance, Shares at Apr. 30, 2015	57,188,313
Beginning Balance, Amount at Apr. 30, 2015	$ 57,189		$ 90,000	$ 20,215,398	$ (374,781)	$ (27,633,112)	$ (7,645,306)
Adjustment to shares, Shares	(40,000)
Adjustment to shares, Amount	$ (39)			39
Related party debt forgiven and contributed to capital				2,212,721			2,212,721
Shares issued to related party for conversion of preferred stock and accrued dividends, Shares	123,283,700
Shares issued to related party for conversion of preferred stock and accrued dividends, Amount	$ 123,284			1,725,972			1,849,256
Conversion of related party convertible notes payable to common stock payable			2,925,000				2,925,000
Conversion of accrued expenses to common stock payable			291,668				291,668
Cash for common stock payable			75,000				75,000
Services for common stock payable			13,815				13,815
Net loss					(1,838)	(2,522,015)	(2,523,853)
Ending Balance, Shares at Apr. 30, 2016	180,432,013
Ending Balance, Amount at Apr. 30, 2016	$ 180,434		3,395,483	24,154,130	(376,619)	(30,155,127)	(2,801,699)
Related party debt forgiven and contributed to capital			(90,000)	90,000
Shares issued for: Cash, Shares	39,394,400
Shares issued for: Cash, Amount	$ 39,395			36,974			76,369
Common stock payable, Shares	236,784,319
Common stock payable, Amount	$ 236,783		(3,064,332)	2,827,549
Conversion of convertible note payable and derivative liabilities, Shares	489,000,000
Conversion of convertible note payable and derivative liabilities, Amount	$ 489,000			(304,091)			184,909
Accrued expenses, Shares	2,082,190
Accrued expenses, Amount	$ 2,082			(1,666)			416
Accounts payable, Shares	28,625,000
Accounts payable, Amount	$ 28,625			(22,900)			5,725
Services, Shares	4,298,246
Services, Amount	$ 4,298			94,237			98,535
Interest expense, Shares	7,000,000
Interest expense, Amount	$ 7,000			27,300			34,300
Shares issued to related party for refinery project rights, Shares		1,500,000,000
Shares issued to related party for refinery project rights, Amount		$ 1,500,000		(1,350,000)			150,000
Cash for common stock payable			49,741				49,741
Services for common stock payable			17,086				17,086
Net loss					(1,824)	(6,763,467)	(6,765,291)
Ending Balance, Shares at Apr. 30, 2017	987,616,168	1,500,000,000
Ending Balance, Amount at Apr. 30, 2017	$ 987,617	$ 1,500,000	307,978	25,551,533	(378,443)	(36,918,594)	(8,949,909)
Common stock payable, Shares	62,846,918
Common stock payable, Amount	$ 62,847		(307,978)	245,131
Accrued expenses, Shares	440,000
Accrued expenses, Amount	$ 440			3,960			4,400
Services, Shares	19,250,000
Services, Amount	$ 19,250			207,875			227,125
Cashless exercise of warrants, Shares	353,359,992
Cashless exercise of warrants, Amount	$ 353,360			1,552,646			1,906,006
Settlement of preferred stock, Shares	24,750,000
Settlement of preferred stock, Amount	$ 24,750			175,726			200,476
Settlement of debt, Shaes	26,000,000
Settlement of debt, Amount	$ 26,000			208,800			234,800
Assignment and assumption agreement				(550,041)			(550,041)
Net loss					650,659	3,171,403	3,822,062
Ending Balance, Shares at Oct. 31, 2017	1,474,263,078	1,500,000,000
Ending Balance, Amount at Oct. 31, 2017	$ 1,474,264	$ 1,500,000		$ 27,395,630	$ 272,216	$ (33,747,191)	$ (3,105,081)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016
Cash flows from operating activities
Net loss attributable to the Company	$ 3,171,403	$ (209,543)	$ (6,763,467)	$ (2,522,015)
Non-controlling interest in loss of consolidated subsidiaries	650,659	(915)	(1,824)	(1,838)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	707	386	386	1,947
Issuance of Class B common stock for refinery start-up costs			150,000
Stock-based compensation	227,125	47,254	149,921	13,815
Amortization of debt discount	475,143		93,498	375,617
Loss on derivative liabilities	(3,952,554)	(33,108)	6,105,727	395,619
(Gain) loss on extinguishment of debt	(475,587)		(207,803)	1,365,521
Decrease in deposits	(900)			10,000
Amortization of deferred loan costs				8,822
Convertible note payable issued for commitment fee	80,000
Interest expense added to convertible note principal	38,247
Gain on assignment and assumption agreement	(1,090,271)
Increase (decrease) in:
Accounts payable	135,039	90,766	49,201	(12,985)
Accrued expenses	67,433	71,955	142,952	291,386
Net cash used in operating activities	(673,556)	(33,205)	(281,409)	(74,111)
Cash flows from investing activities:
Purchase of property and equipment	(101,910)
Net cash provided by investing activities	(101,910)
Cash flows from financing activities:
Proceeds from common stock payable		32,384	49,741	75,000
Proceeds from issuance of common stock			76,369
Proceeds from convertible notes payable, net	771,250		208,782
Net cash provided by financing activities	771,250	32,384	334,892	75,000
Net increase in cash	(4,216)	(821)	53,483	889
Cash, beginning of year	54,513	1,030	1,030	141
Cash, end of year	50,297	209	54,513	1,030
Supplemental disclosures:
Interest paid
Income taxes paid
Common stock payable contributed to capital			90,000
Common shares issued for common stock payable	307,978	2,935,000	(3,064,332)
Common shares issued for conversion of convertible note payable and derivative liabilities			(184,909)
Common shares issued for accounts payable			(5,725)
Common shares issued for accrued expenses	4,400		(416)
Derivative liabilities for debt discount	1,043,220		208,782
Adjustment to common stock and additional paid-in capital				(39)
Accrued expenses contributed to capital				2,340,844
Common shares issued for preferred stock and accrued dividends				(1,410,685)
Notes payable converted to common stock payable				1,950,000
Notes payable – related party contributed to capital				149,253
Accrued expenses converted to common stock payable				$ 14,292
Settlement of convertible preferred stock and accrued interest for common stock	1,906,006
Settlement of convertible notes payable and accrued interest for common stock	124,800
Accrued interest payable added to convertible note principal	$ 8,723

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 1 - BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	MMEX Resources Corporation (the “Company” or “MMEX”) is a company engaged in the exploration, extraction, refining and distribution of oil, gas, petroleum products and electric power. We plan to focus on the acquisition, development and financing of oil, gas, refining and electric power projects in Texas, Peru, and other countries in Latin America using the expertise of our principals to identify, finance and acquire these projects. On August 30, 2017, the Company announced it has secured permit approval from the Texas Commission on Environmental Quality (TCEQ) to build a 10,000 barrel-per-day (BPD) crude distillation unit near Fort Stockton, Texas. MMEX was formed as a Nevada corporation in 2005. The current management team led an acquisition of the Company (then named Management Energy, Inc.) through a reverse merger completed on September 23, 2010 and changed the Company’s name to MMEX Mining Corporation on February 11, 2011 and to MMEX Resources Corporation on April 6, 2016 The accompanying condensed consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary As of April 13, 2016, the Company assigned AMC to an irrevocable trust (the “Trust”), whose beneficiaries are the existing shareholders of MMEX. The accounts of AMC are included in the consolidated financial statements for all periods presented due to the common ownership. AMC through the Trust controls the Hunza coal interest previously owned by MMEX. On September 1, 2016, the Company entered into a stock assignment agreement with LatAm Services, LLC (“LatAm”), whose members are officers and directors of the Company, pursuant to which LatAm acquired MCCH, a wholly owned subsidiary of the Company, and MCC and CC, majority owned subsidiaries of MCCH. On September 18, 2017, the Company, the members of LatAm and William B. Short (“Short”), an unrelated individual, entered into an Assignment and Assumption Agreement pursuant to which Short acquired MCCH, MCC and CC from LatAm (Note 11). The accounts of MCCH, MCC and CC are included in the consolidated financial statements through September 18, 2017 due to the common ownership of LatAm. With the acquisition of these subsidiaries by LatAm, and subsequently by Short, MMEX has exited the Hunza coal project to focus on energy related projects under its new business plan. All significant inter-company transactions have been eliminated in the preparation of the consolidated financial statements. These financial statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for a fair presentation of the information contained therein. The Company has adopted a fiscal year end of April 30.	MMEX Resources Corporation (the “Company” or “MMEX”) is a company engaged in the exploration, extraction, refining and distribution of oil, gas, petroleum products and electric power. We plan to focus on the acquisition, development and financing of oil, gas, refining and electric power projects in Texas, Peru, and other countries in Latin America using the expertise of our principals to identify, finance and acquire these projects. MMEX was formed as a Nevada corporation in 2005. The current management team led an acquisition of the Company (then named Management Energy, Inc.) through a reverse merger completed on September 23, 2010 and changed the Company’s name to MMEX Mining Corporation on February 11, 2011 and to MMEX Resources Corporation on April 6, 2016 The accompanying consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary As of April 13, 2016, the Company assigned AMC to an irrevocable trust (the “Trust”), whose beneficiaries are the existing shareholders of MMEX. The accounts of AMC are included in the consolidated financial statements due to the common ownership. AMC through the Trust controls the Hunza coal interest previously owned by the Company. On September 1, 2016, the Company entered into a stock assignment agreement with LatAm Services, LLC (“LatAm”), a related party, pursuant to which the Company assigned MCCH to LatAm. The accounts of MCCH are included in the consolidated financial statements due to the common ownership. With the assignment of MMCH to LatAm, the Company exited the coal industry to focus on energy related products. All significant inter-company transactions have been eliminated in the preparation of the consolidated financial statements. The Company has adopted a fiscal year end of April 30.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Our significant accounting policies are described in our Annual Report on Form 10-K for the year ended April 30, 2017 filed with the SEC on July 28, 2017. Consolidation The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Derivative liabilities In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Property and equipment Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management. Fair value of financial instruments Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: October 31, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,789,047 $ - $ - $ 1,789,047 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001 Refinery start-up costs Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred. Basic and diluted loss per share Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended October 31, 2017 and 2016 and the six months ended October 31, 2016, potential dilutive shares had an anti-dilutive effect and were not included in the calculation of diluted net loss per common shares; therefore, basic net loss per share is the same as diluted net loss per share. For the six months ended October 31, 2017, diluted weighted average number of common shares outstanding included 635,701 common shares issuable for in-the-money warrants using the treasury stock method and 69,691,833 common shares issuable for convertible debt. Issuance of shares for non-cash consideration The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. Reclassifications Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year periods presentation. Recently Issued Accounting Pronouncements In July 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-11, “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception.” Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, “Distinguishing Liabilities from Equity,” because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.	Consolidation The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Property and equipment Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Furniture and fixtures 5 years Machinery and equipment 5 years Software and hardware 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management. All of the Company’s property and equipment was fully depreciated at April 30, 2017. Derivative liabilities In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Fair value of financial instruments Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liability $ 6,610,001 $ - $ - $ 6,610,001 April 30, 2016 Total Level 1 Level 2 Level 3 Derivative liability $ 395,619 $ - $ - $ 395,619 Refinery startup costs Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as startup costs and expensed as incurred. Advertising and promotion All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2017 and 2016, respectively. Income taxes The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not. Basic and diluted loss per share Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the years ended April 30, 2017 and 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share. Stock-based compensation Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the fiscal years ended April 30, 2017 and 2016, the Company did not record any share based compensation to employees. Issuance of shares for non-cash consideration The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. Uncertain tax positions The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions. Reclassifications Certain amounts in the consolidated financial statements for the prior year have been reclassified to conform with the current year presentation. Recently Issued Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update (“ASU”) No. 2017-4, “Intangibles – Goodwill and Other (Topic 350): “Simplifying the Test for Goodwill Impairment.” This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In October 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-17, “Consolidation (Topic 810): Interests Held Through Related Parties That are Under Common Control.” This update amends the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The primary beneficiary of a VIE is the reporting entity that has a controlling financial interest in a VIE and, therefore, consolidates the VIE. A reporting entity has an indirect interest in a VIE if it has a direct interest in a related party that, in turn, has a direct interest in the VIE. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” This ASU addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 3 - GOING CONCERN	Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $33,747,191 and a total stockholders’ deficit of $3,105,081 at October 31, 2017, and have reported negative cash flows from operations since inception. In addition, we do not currently have the cash resources to meet our operating commitments for the next twelve months, and we expect to have ongoing requirements for capital investment to implement our business plan. Finally, our ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which we operate. Since inception, our operations have primarily been funded through private debt and equity financing, as well as capital contributions by our subsidiaries' partners, and we expect to continue to seek additional funding through private or public equity and debt financing. Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, indicate that we may be unable to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company's ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.	Our consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $36,918,594 and a total stockholders’ deficit of $8,949,909 at April 30, 2017, and have reported negative cash flows from operations since inception. In addition, we do not currently have the cash resources to meet our operating commitments for the next twelve months, and we expect to have ongoing requirements for capital investment to implement our business plan. Finally, our ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which we operate. Since inception, our operations have primarily been funded through private debt and equity financing, as well as capital contributions by our subsidiaries' partners, and we expect to continue to seek additional funding through private or public equity and debt financing. Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations, successfully complete our proposed refinery project and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, raise substantial doubt that we will to continue as a going concern for a reasonable period of time. Our consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	Accrued expenses (see Note 7) to related parties totaled $31,633 and $70,670 as of October 31, 2017 and April 30, 2017, respectively.	Accrued expenses (see Note 6) to related parties totaled $70,670 and $64,420 as of April 30, 2017 and 2016, respectively. Included in accrued expenses to related parties as of April 30, 2017 and 2016 is a balance payable of $31,633 to Tydus Richards, the former Chairman of our board of directors and shareholder. See Note 6 regarding the Company’s acquisition in March 2017 of the right, title and interest in a refinery project from a related party. On May 18, 2015, Jack W. Hanks, Bruce N. Lemons and Nabil Katabi, the three directors of the Company and certain companies under their control, entered an agreement to forgive the following indebtedness from the Company totaling $2,212,721 and contribute the amounts to capital. Accounts Payable Accounts Payable – Related Party Accrued Expenses Notes Payable Hanks: Accrued compensation $ - $ - $ 883,584 $ - Accounts payable - 8,033 - - Notes payable - - - 39,337 Accrued interest payable - - 5,901 - Lemons: Accrued consulting fees - - 791,315 - Notes payable - - - 63,530 Accrued interest payable - - 9,320 - Katabi: Accounts payable 5,536 - - - Accrued consulting fees - - 375,000 - Notes payable - - - 27,100 Accrued interest payable - - 4,065 - Total $ 5,536 $ 8,033 $ 2,069,185 $ 129,967 On May 18, 2015, Maple Structure Holdings, LLC (“Maple Structure Holdings”), a related party controlled by Jack W. Hanks, President and CEO of the Company, converted 1,000,000 preferred shares of the Company (the “Preferred Shares”) previously transferred to Maple Structure Holdings from an unrelated party. In November 2015, the Company issued 123,283,700 shares of its common stock to Maple Structure Holdings for the conversion of the Preferred Shares with a book value of $1,000,000 and accrued dividends of $410,685 into 123,283,700 common shares of the Company at $0.01 per share. The common shares issued were valued at $1,849,256, or $0.015 per share, the market price on the date of the conversion, resulting in a loss on extinguishment of debt of $438,571.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at: October 31, 2017 April 30, 2017 Office furniture and equipment $ 13,363 $ 454 Computer equipment and software 26,287 24,569 Less accumulated depreciation and amortization (22,493 ) (25,023 ) 17,157 - Land 84,046 - $ 101,203 $ - On July 28, 2017, the Company acquired 126 acres of land located near Fort Stockton, Texas for $67,088. This 126 acre parcel is part of the 476 acre tract on which the Company intends to build a crude oil refinery. The Company also subsequently acquired certain easements related to the land parcel for $16,958. Depreciation and amortization expense totaled $417 and $62 for the three months ended October 31, 2017 and 2016, respectively, and $707 and $386 for the six months ended October 31, 2017 and 2016, respectively.	Property and equipment consisted of the following at April 30: 2017 2016 Computer software and hardware $ 25,023 $ 25,023 Less accumulated depreciation and amortization (25,023 ) (24,637 ) $ - $ 386 Depreciation and amortization expense totaled $386 and $1,947 for the years ended April 30, 2017 and 2016, respectively.

REFINERY PROJECT

REFINERY PROJECT	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 6 - REFINERY PROJECT	On March 4, 2017, the Company entered into an agreement with Maple Resources Corporation (“Maple”), a related party, to acquire all of Maple’s right, title and interest (the “Rights”) in plans to build a $450 million, 50,000 barrels per day capacity crude oil refinery in Pecos County, Texas (the “Refinery Transaction” or the “Refinery Project”). Pursuant to the Refinery Transaction, the Company agreed to acquire the Rights in exchange for the issuance of 1,500,000,000 Class B common shares. The 1,500,000,000 Class B common stock issued for the Rights were valued at $150,000 by an independent valuation firm, with the $150,000 expensed to refinery start-up costs. Completion of the Refinery Project is subject to the receipt of required governmental permits and completion of required debt and equity financing.	On March 4, 2017, the Company entered into an agreement with Maple Resources Corporation (“Maple”), a related party, to acquire all of Maple’s right, title and interest (the “Rights”) in plans to build a $450 million, 50,000 barrels per day capacity crude oil refinery in Pecos County, Texas (the “Refinery Transaction” or the “Refinery Project”). Pursuant to the Refinery Transaction, the Company agreed to acquire the Rights in exchange for the issuance of 7,000,000,000 Class B common shares (the “Purchased Shares”). The Refinery Transaction provided for the Company to issue the Purchased Shares in two tranches, of which the First Tranche of 1,500,000,000 shares was issued on March 4, 2017. The Second Tranche of 5,500,000,000 shares was to be issued once the Company’s Articles of Incorporation were amended to increase the number of authorized shares of common stock. In connection with the March 2017 amendment to the Company’s Articles of Incorporation discussed in Note 12, Maple agreed to waive its right to receive the second tranche of 5,500,000,000 shares of Class B common stock. The 1,500,000,000 Class B common stock issued for the Rights were valued at $150,000 by an independent valuation firm, with the $150,000 expensed to refinery start-up costs.

ACCRUED EXPENSES

ACCRUED EXPENSES	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 7 - ACCRUED EXPENSES	Accrued expenses consisted of the following at: October 31, 2017 April 30, 2017 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 31,633 75,633 Accrued interest 140,089 815,276 Other 62,541 62,541 $ 264,353 $ 983,540	Accrued expenses consisted of the following at April 30: 2017 2016 Accrued payroll $ 30,090 $ 240,309 Accrued consulting 75,633 75,633 Accrued interest 815,276 670,324 Other 62,541 62,541 $ 983,540 $ 1,048,807

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 8 - NOTES PAYABLE	Notes payable, currently in default, consist of the following at: October 31, 2017 April 30, 2017 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10%, extinguished pursuant to Assignment and Assumption Agreement (Note 11) - 300,000 $ 75,001 $ 375,001 Accrued interest payable on notes payable, currently in default, totaled $34,634 and $273,870 at October 31, 2017 and April 30, 2017, respectively. Convertible notes payable, currently in default, consist of the following at: October 31, 2017 April 30, 2017 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 50,000 $ 50,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 25,000 25,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, convertible into common shares of the Company at $0.20 per share, repaid in June 2017 - 120,000 Total $ 75,000 $ 195,000 Effective June 20, 2017, the Company entered into an agreement to extinguish the $120,000 convertible note payable and $119,365 accrued interest payable through the issuance of 16,000,000 shares of the Company’s Class A common stock, recognizing a gain on extinguishment of debt of $114,565. Accrued interest payable on convertible notes payable, currently in default, totaled $80,366 and $190,343 at October 31, 2017 and April 30, 2017, respectively. Convertible notes payable consist of the following at: October 31, 2017 April 30, 2017 Note payable to an accredited investor, maturing May 15, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price $ 115,000 $ - Note payable to an accredited investor, maturing May 16, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 60,000 - Note payable to an accredited investor, maturing May 24, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 173,000 - Note payable to an accredited investor, maturing December 12, 2017, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 80,000 - Note payable to an accredited investor, maturing March 30, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing June 1, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 115,000 - Note payable to an accredited investor, maturing June 20, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 123,500 - Note payable purchased by an accredited investor pursuant to a Convertible Note Purchase and Assignment Agreement, maturing April 19, 2018, with a one-time interest charge of 12%, convertible into common shares of the Company at a defined variable exercise price 172,170 - Note payable to an accredited investor, maturing October 19, 2017, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, extinguished pursuant to a Convertible Note Purchase and Assignment Agreement - 145,000 Total 963,670 145,000 Less discount (628,608 ) (136,284 ) Net $ 335,062 $ 8,716 Effective April 19, 2017 the Company issued and delivered to JSJ Investments, Inc. a 12% convertible note payable to JSJ Investments, Inc. (“JSJ”) in the principal amount of $145,000. The note was issued at a discount, resulting in the receipt of $138,000. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance. The note is due and payable on the October 19, 2017 at a redemption price of 150% plus accrued interest. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. Pursuant to a Convertible Note Purchase and Assignment Agreement dated October 16, 2017 Vista Capital Investments, LLC (“Vista”) purchased from JSJ the convertible note with a principal balance of $145,000 and $8,723 accrued interest payable. No gain or loss was recognized on this transaction. Effective May 15, 2017, the Company issued and delivered to Eagle Equities LLC an 8% convertible redeemable note in the principal amount of $115,000. The note was issued at a discount, resulting in the receipt of $105,000. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 120th day from issuance and to 150%, plus accrued interest, until the 180th day from issuance. The note is due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s Class A common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at is option, may convert the unpaid principal and accrued interest into shares of the Company’s Class A common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. Effective May 16, 2017, the Company issued and delivered to Crown Bridge Partners, LLC (“Crown Bridge”) an 8% convertible redeemable note in the principal amount of $60,000. The note was issued at a discount, resulting in the receipt of $54,000. The note is due and payable on May 16, 2018. The other terms of the note are identical to the terms of the May 15, 2017 convertible redeemable note described above. Effective May 24, 2017, the Company issued and delivered to GS Capital Partners, LLC an 8% convertible note in the principal amount of $173,000. The note was issued at a discount, resulting in the receipt of $158,000. The note is due and payable on May 24, 2018. The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance and then to 133%, plus accrued interest, until the 180th day from issuance. The note cannot be prepaid after the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock). The Company entered into an amendment of the note with GS Capital which extends the redemption period of the note by an additional 75 days, during which period the redemption premium will be 47%. On June 12, 2017, the Company entered into an Equity Purchase Agreement with Crown Bridge. Pursuant to the terms of the Equity Purchase Agreement, Crown Bridge has committed to purchase up to $3,000,000 of our common stock for a period of up to 24 months commencing upon the effectiveness of a registration statement covering the resale of shares issuable to Crown Bridge under the Equity Purchase Agreement. The Equity Purchase Agreement allows the Company to deliver a put notice to Crown Bridge stating the dollar amount of common stock that it intends to sell to Crown Bridge on the date specified in the put notice. The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of the Company’s stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right. The Company is required to file a registration statement with the SEC on Form S-1 within 45 days of the date of the Equity Purchase Agreement covering the resale of shares to be issued under such agreement and to use its best efforts to cause the registration statement to become effective within 90 days of such date. In connection with the Equity Purchase Agreement, the Company issued to Crown Bridge, as a commitment fee, an $80,000 convertible promissory note which matures on December 12, 2017. The note bears interest at a rate of 8% per annum. The Company is entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or the Company is otherwise in default, Crown Bridge may convert the unpaid balance into shares of the Company’s Class A common stock at a conversion price equal to the lesser of (i) the closing price of the Company’s Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion. On July 7, 2017, the Company issued and delivered to JSJ a second 12% convertible note payable to JSJ in the principal amount of $125,000. The note was issued at a discount, resulting in the receipt of $118,750. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 30, 2018. The Company agreed with JSJ to use any proceeds from draws on our prospective equity line of credit or sale of assets to first repay the note issued to JSJ in April 2017 and second to repay the July 7, 2017 note. On September 7, 2017, the Company completed the funding of a 12% convertible note in the principal amount of $115,000 issued to Auctus Fund, LLC. The Company received $105,000 of note proceeds after payment of $10,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a price equal to the lesser of (i) the lowest trading price during the previous 25 trading day period ending on the latest complete trading day prior to the date of the note and (ii) 55% of the average of the two lowest trading prices for the Company’s common stock during the 25 trading day period ending on the latest complete trading day prior to the conversion date. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of June 1, 2018. On September 18, 2017, the Company completed the funding of a 12% convertible note in the principal amount of $123,500 issued to Power Up Lending Group Ltd (“Power Up”). The Company received $112,500 of note proceeds after payment of $11,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 30 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases by an additional 5% each 30 days thereafter until the 180th day after issuance (at which date the note cannot thereafter be prepaid). The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a price equal to 61% of the average of the two lowest trading prices for the Company’s common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of June 20, 2018. Pursuant to a Convertible Note Purchase and Assignment Agreement dated October 16, 2017 Vista Capital Investments, LLC (“Vista”) purchased from JSJ the April 19, 2017 convertible note with a principal balance of $145,000 and $8,723 accrued interest payable. The Company issued a replacement convertible note to Vista dated October 16, 2017 in the principal amount of $153,723, maturing on April 19, 2017. No gain or loss was recognized on this transaction. A one-time 12% interest charge of $18,447 was added to the note principal. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 45% redemption premium during the first 90 days after issuance. The long-term convertible note payable at October 31, 2017 is comprised of a convertible note issued to Vista by the Company on October 19, 2017 in the principal amount of $184,800, less discount of $181,003. The Company issued and delivered to Vista a convertible note in the original maximum principal amount of $550,000 (consisting of an initial advance of $165,000 on such date and possible future advances). The initial advance was issued at a discount, resulting in the receipt of $160,000, $65,000 of which was paid to JSJ as a prepayment penalty for the first JSJ note purchased by Vista. A one-time 12% interest charge of $19,800 was added to the note principal. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 45% redemption premium during the first 90 days after issuance. The maturity date for each advance is two years from the date of advance. Accrued interest payable on convertible notes payable totaled $25,089 and $524 at October 31, 2017 and April 30, 2017, respectively. The Company has identified the conversion feature of its convertible notes payable as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and considering the existence of a tainted equity environment (see Note 10).	Notes payable, currently in default, consisted of the following at April 30: 2017 2016 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10% $ 300,000 $ 300,000 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% 75,001 75,001 $ 375,001 $ 375,001 Accrued interest payable on notes payable, currently in default, totaled $273,870 and $236,370 at April 30, 2017 and 2016, respectively. Convertible notes payable, currently in default, consist of the following at April 30: 2017 2016 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 50,000 $ 50,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 25,000 25,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, secured with 900,000 common shares of the Company owned by the President and CEO of the Company, convertible into common shares of the Company at $0.20 per share 120,000 120,000 Total 195,000 195,000 Less discount - - Net $ 195,000 $ 195,000 On January 2, 2013, the Company closed a note purchase agreement with an accredited investor pursuant to which the Company sold a $120,000 note in a private placement transaction. The note was due and payable on March 1, 2013, is currently in default and carries a monthly interest rate of 1.87%. The note purchase agreement included the issuance of 300,000 shares of the Company’s common stock. The note is secured with 900,000 shares of the Company’s common stock owned by Jack W. Hanks, the Company’s President and CEO. The 300,000 shares were valued at $0.10 per share, the closing price of the Company’s common stock on January 2, 2013, and recorded as a $30,000 increase to debt discount and an increase to common stock payable. The Company allocated the proceeds from the issuance of the notes to the warrants when applicable and to the notes based on their estimated fair market values at the date of issuance using the Black-Scholes option pricing model. The debt discount resulting from interest and the value of warrants computed at the inception of the notes payable is amortized over the term of the notes as additional interest expense and was fully amortized as of April 30, 2014. This note and related accrued interest payable were extinguished subsequent to April 2017 through the issuance of Class A common shares of the Company (see Note 15). Accrued interest payable on convertible notes payable, currently in default, totaled $190,343 and $152,165 at April 30, 2017 and 2016, respectively. The convertible note payable as of April 30, 2017 consists of a 12% convertible note payable to JSJ Investments, Inc. in the principal amount of $145,000 and dated April 19, 2017. The note was issued at a discount, resulting in the receipt of $138,000. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance. The note is due and payable on the 180th day after issuance at a redemption price of 150% plus accrued interest. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The Company has identified this conversion feature as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and considering the existence of a tainted equity environment. (See Note 11). The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. The convertible note payable is recorded net of discount of $136,284 at April 30, 2017. Accrued interest payable on the convertible note payable was $524 at April 30, 2017 The Company recorded interest expense on all indebtedness, which includes amortization of debt discount on certain debt described above and accrued dividends on convertible preferred stock (Note 9), totaled $262,393 and $529,474 for the years ended April 30, 2017 and 2016, respectively.

SETTLEMENT AGREEMENT AND STIPUL

SETTLEMENT AGREEMENT AND STIPULATION	12 Months Ended
	Apr. 30, 2017
Notes to Financial Statements
NOTE 9 – SETTLEMENT AGREEMENT AND STIPULATION	On October 28, 2016, the Company entered into a Settlement Agreement and Stipulation (the “Settlement Agreement”) with Rockwell Capital Partners, Inc. (“RCP”). Pursuant to the Settlement Agreement, as amended, RCP purchased certain outstanding payables between the Company and designated vendors totaling $84,782 (the “Payables” or “Claims”) and exchanged the portion of such Payables assigned for a Settlement Amount payable in common shares of the Company. In settlement of the Claims, the Company issued and delivered to RCP, in multiple tranches, shares of the Company’s common stock (“Common Stock”), subject to adjustment and ownership limitations as set forth in the Settlement Agreement, sufficient to satisfy the Claims amount at a 50% discount to market based on the market price during the valuation period as defined in the Settlement Agreement. We identified this conversion feature as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and considering the existence of a tainted equity environment. (See Note 11). The Company also issued 7,000,000 shares of Common Stock as a settlement fee on October 31, 2016. On October 28, 2016, a circuit court in Florida issued an order confirming the fairness of the terms of the Settlement Agreement within the meaning of exemption from registration provided by Section 3(a) (10) of the Securities Act of 1933. The Company’s creditors received a total of $84,782 pursuant to the Settlement Agreement, and the Company issued to RCP a total of 489,000,000 shares of the Company’s common stock in conversion of $84,782 note principal. The Settlement Agreement was terminated in March 2017.

CONVERTIBLE PREFERRED STOCK, CU

CONVERTIBLE PREFERRED STOCK, CURRENTLY IN DEFAULT	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 10 - CONVERTIBLE PREFERRED STOCK, CURRENTLY IN DEFAULT	As of April 30, 2017, the Company had $137,500 face value of Armadillo Mining Corporation preferred stock issued in June 2011 to two unrelated parties, with accrued dividends payable of $350,539. The preferred stock carried a 25% cumulative dividend and had a mandatory redemption feature on December 31, 2011 at a price of $1.25 per share. Effective June 19, 2017, the Company entered into agreements with the holders of the outstanding convertible preferred stock pursuant to which $137,500 principal, $359,957 accrued dividends payable and $4,571 derivative liabilities were extinguished through the issuance of a total of 24,750,000 shares of the Company’s Class A common stock, recognizing a gain on extinguishment of debt of $302,595. In connection with the settlement of the preferred stock on June 19, 2017, the Company issued 11,250,000 shares of its Class A common stock to a non-related consultant. The shares were valued at $91,125, based on the closing market price of the stock on the date of issuance, and included in general and administrative expenses. No gain or loss was recorded on the settlement.	On June 30, 2011, the Company issued 360,000 shares of Armadillo Mining Corporation Preferred Stock to five unrelated parties in exchange for an investment of $360,000. The Preferred Stock carry a 25% cumulative dividend and have a mandatory redemption feature on December 31, 2011 at a price of $1.25 per share. We identified this conversion feature as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and considering the existence of a tainted equity environment. (See Note 11). In addition, the Company issued 360,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.60 per share on or before three years from the repayment or conversion date. On January 6, 2012, three unrelated parties converted their Preferred Stock and accrued dividends of $312,500 into 2,983,293 shares of the Company’s common stock at a price of $.10475 per share. As of April 30, 2017 and 2016, the remaining face value of the Preferred Stock was $137,500. Accrued dividends on the Preferred Stock, included in accrued interest payable, totaled $350,539 and $281,789 as of April 30, 2017 and 2016, respectively.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 11 - DERIVATIVE LIABILITIES	In a series of subscription agreements, the Company issued warrants that contain certain anti-dilution provisions that have been identified as derivatives. In addition, the Company identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. As of October 31, 2017, the number of warrants or common shares to be issued under these agreements is indeterminate; therefore, the Company concluded that the equity environment is tainted and all additional warrants and convertible debt are included in the value of the derivative. The Company estimates the fair value of the derivative liabilities at the issuance date and at each subsequent reporting date, using a multinomial lattice model simulation. The model is based on a probability weighted discounted cash flow model using projections of the various potential outcomes. During the six months ended October 31, 2017, we had the following activity in our derivative liabilities: Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001 New issuances of debt - 1,043,220 - 1,043,220 Debt conversions and warrant exercises (1,906,006 ) - (5,614 ) (1,911,620 ) Change in fair value of derivative liabilities (3,982,685 ) 30,173 (42 ) (3,952,554 ) Balance, October 31, 2017 $ 410,979 $ 1,378,068 $ - $ 1,789,047 Key inputs and assumptions used in valuing the Company’s derivative liabilities as of October 31, 2017 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rates ranging from 1.38% – 1.721% · The probability of future financing was estimated at 100% · Computed volatility ranging from 114% to 118% These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.	In a series of subscription agreements, the Company issued warrants that contain certain anti-dilution provisions that have been identified as derivatives. In addition, the Company identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. As of April 30, 2017, the number of warrants or common shares to be issued under these agreements is indeterminate; therefore, we have concluded that the equity environment is tainted and all additional warrants and convertible debt are included in the value of the derivative. The Company estimates the fair value of the derivative liabilities at the issuance date and at each subsequent reporting date, using a multinomial lattice model simulation. The model is based on a probability weighted discounted cash flow model using projections of the various potential outcomes. During the years ended April 30, 2017 and 2016, we had the following activity in our derivative liabilities: Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2015 $ - $ - $ - $ - Increases in derivative value due to new issuances 1,290,874 - - 1,290,874 Change in fair value of derivative liabilities (895,255 ) - - (895,255 ) Balance, April 30, 2016 395,619 - - 395,619 Increases in derivative value to debt discount - 208,782 - 208,782 Decrease in derivative value due to note conversions - (100,127 ) - (100,127 ) Change in fair value of derivative liabilities 5,904,051 196,020 5,656 6,105,727 Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001 Key inputs and assumptions used in valuing the Company’s derivative liabilities as of April 30, 2017 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rates ranging from 1.45% – 2.13% · The probability of future financing was estimated at 100% · Computed volatility estimated at 104% – 110% These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.

ASSIGNMENT AND ASSUMPTION AGREE

ASSIGNMENT AND ASSUMPTION AGREEMENT	6 Months Ended
	Oct. 31, 2017
Notes to Financial Statements
NOTE 11 - ASSIGNMENT AND ASSUMPTION AGREEMENT	On September 1, 2016, the Company entered into a stock assignment agreement with LatAm Services, LLC (“LatAm”), whose members are officers and directors of the Company, pursuant to which LatAm acquired MCCH, a wholly owned subsidiary of the Company, and MCC and CC, majority owned subsidiaries of MCCH (see Note 1). On September 18, 2017, the Company, the members of LatAm and William B. Short (“Short”), an unrelated individual, entered into an Assignment and Assumption Agreement pursuant to which Short acquired the member interests in LatAm, thereby acquiring all the assets and assuming all the liabilities of MCCH, MCC and CC. Prior to the Assignment and Assumption Agreement with Short on September 18, 2017, the accounts of MCCH, MCC and CC were consolidated with those of the Company and its other subsidiaries. The following is a summary of the accounts purchased or assumed by Short (there was no book value to the assets): Liabilities assumed: Accounts payable $ 95,655 Accrued expenses 254,575 Note payable, currently in default 300,000 Total liabilities assumed 650,230 Additional paid- in capital 550,041 Total 1,200,271 Value of common shares issued (110,000 ) Gain $ 1,090,271 Short agreed to assume all liabilities and hold the Company harmless from any and all liabilities (contingent or otherwise). In consideration therefor, the Company issued Short 10,000,000 shares of its Class A common stock, valued at $110,000, or $0.011 per share, equal to the market value of the stock on the date of the agreement, which amount was recorded as reduction in the gain recognized. With the acquisition of these subsidiaries by LatAm and subsequently by Short, MMEX has exited the Hunza coal project to focus on energy related projects under its new business plan.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 12 - STOCKHOLDERS DEFICIT	Authorized Shares On March 31, 2017, the Company amended its articles of incorporation to provide for an increase in the authorized shares of common stock from 3,000,000,000 to 5,000,000,000 shares. In addition, the articles of incorporation were amended to provide for two classes of common shares: (i) Class A Shares, having one vote per share, and (ii) Class B Shares, with 10 votes per share. All of the currently outstanding shares of common stock were reclassified as Class A Shares, except that the common shares issued in the refinery transaction discussed in Note 6 were classified as Class B Shares. Other than the provisions of the voting rights, the two classes of shares of common stock will have equal terms and conditions. Stock Issuances During the six months ended October 31, 2017, the Company issued a total of 486,646,910 shares of its Class A common stock: 62,846,918 shares for common stock payable of $307,978; 29,250,000 shares for services valued at $337,125; 440,000 shares valued at $4,400 in payment of accrued expenses of $44,000 resulting in a gain on extinguishment of debt of $39,600; 353,359,992 shares in the cashless exercise of warrants and extinguishment of derivative liabilities of $1,906,006; 24,750,000 shares valued at $200,476 in the extinguishment of preferred stock of $137,500, accrued interest payable of $359,957 and derivative liabilities of $5,614 resulting in a gain on extinguishment of debt of $302,595 and 16,000,000 shares valued at $124,800 in the extinguishment of a convertible note payable of $120,000 and accrued interest payable of $119,365 resulting in a gain on extinguishment of debt of $114,565. Stock Options On March 7, 2012, the Company issued a total of 2,000,000 stock options exercisable at $0.35 per share for a period of ten years from the date of grant. The Company did not grant any stock options during the six months ended October 31, 2017. A summary of stock option activity during the six months ended October 31, 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85 Granted - $ - Canceled / Expired (2,000,000 ) $ 0.35 Exercised - $ - Outstanding, October 31, 2017 - $ - - Effective June 1, 2017, the holders of the options surrendered them to the Company and the options were cancelled. Warrants The Company has issued warrants to investors in a series of subscription agreements in equity financings or for other stock-based compensation. Certain of the warrants contain anti-dilution provisions that the Company has identified as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the warrants based on a probability weighted cash flow model using projections of the various potential outcomes and considering the existence of a tainted equity environment (see Note 10). A summary of warrant activity during the six months ended October 31, 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 395,261,211 $ 0.01 4.91 Granted 8,871,602 $ 0.01 Canceled / Expired (210,000 ) $ 0.01 Exercised (353,360,492 ) $ 0.01 Outstanding, October 31, 2017 50,562,321 $ 0.01 4.40 The warrant shares granted during the six months ended October 31, 2017 are comprised of warrant shares issued to warrant holders pursuant to anti-dilution provisions. The 353,359,992 warrant shares exercised were pursuant to the cashless exercise of warrants and extinguishment of derivative liabilities of $1,906,006. Common Stock Reserved At October 31, 2017, 50,562,321 shares of the Company’s Class A common stock were reserved for issuance of outstanding warrants and 1,207,443,384 shares of the Company’s Class A common stock were reserved for convertible notes payable.	Authorized Shares On March 31, 2017, the Company amended its articles of incorporation to provide for an increase in the authorized shares of common stock from 3,000,000,000 to 5,000,000,000 shares. In addition, the articles of incorporation were amended to provide for two classes of common shares: (i) Class A Shares, having one vote per share, and (ii) Class B Shares, with 10 votes per share. All of the currently outstanding shares of common stock were reclassified as Class A Shares, except that the common shares issued in the refinery transaction discussed in Note 6 were classified as Class B Shares. Other than the provisions of the voting rights, the two classes of shares of common stock will have equal terms and conditions. Adjustment to Outstanding Shares During the year ended April 30, 2016, the Company cancelled 40,000 outstanding shares of its common stock, resulting in a decrease to common stock and an increase to additional paid-in capital of $39. Related Party Debt Contributed to Capital On May 18, 2015, Jack W. Hanks, Bruce N. Lemons and Nabil Katabi, the then three directors of the Company and certain companies under their control, entered an agreement to forgive the indebtedness from the Company totaling $2,212,721 and contribute the amounts to capital. See Note 4. Stock Issuances During the year ended April 30, 2017, the Company issued a total of 807,184,154 shares of its Class A common stock: 39,394,400 shares for cash of $76,369; 236,784,319 shares for common stock payable of $3,064,332; 489,000,000 shares valued at $184,909 in conversion of a convertible note payable and reduction in related derivative liabilities; 2,082,190 shares valued at $416 for accrued expenses; 28,625,000 valued at $5,725 for accounts payable; 4,298,245 shares valued at $98,535 for services and 7,000,000 shares valued at $34,300 for interest expense. During the year ended April 30, 2016, the Company issued 123,283,700 shares of its Class A common stock to a related party pursuant to the conversion of 1,000,000 Preferred Shares with a book value of $1,000,000 and accrued dividends of $410,685 into 123,283,700 common shares of the Company at $0.01 per share. The common shares issued were valued at $1,849,256, or $0.015 per share, the market price on the date of the conversion, resulting in a loss on extinguishment of debt of $438,571. As further discussed in Note 6, on March 4, 2017, the Company entered into an agreement with Maple, a related party, to acquire all of Maple’s right, title and interest in plans (the “Rights”) to build a crude oil refinery in Pecos County, Texas. The Company issued 1,500,000,000 Class B common shares to Maple to acquire the rights. The shares were valued at $150,000 by an independent valuation firm, with the $150,000 expensed to refinery start-up costs. Common Stock Payable During the year ended April 30, 2016, common stock payable was increased from $90,000 at April 30, 2015 to $3,395,483 at April 30, 2016: $2,925,000 for conversion of related party notes payable of $1,950,000 and loss on extinguishment of debt of $975,000; $75,000 for cash and $13,815 for services in a private placement and $291,668 in conversion of accrued expenses. During the year ended April 30, 2017, common stock payable decreased from $3,395,483 at April 30, 2016 to $307,978 at April 30, 2017: decreased $90,000 for common stock payable to related parties forgiven and contributed to paid-in capital; decreased $3,064,332 for 236,784,319 Class A common shares issued; increased $49,741 for cash and increased $17,086 for services. Subsequent to April 30, 2017, the balance in common stock payable of $291,668 was eliminated through the issuance of Class A common shares (see Note 15). Stock Options On March 7, 2012, the Company issued a total of 2,000,000 stock options exercisable at $0.35 per share for a period of ten years from the date of grant. The Company did not grant any stock options during the years ended April 30, 2017 and 2016. A summary of stock option activity during the years ended April 30, 2017 and 2016 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2015 2,000,000 $ 0.35 6.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2016 2,000,000 $ 0.35 5.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85 The Company uses the Black-Scholes option pricing model to estimate the grant date fair value of its stock options, which value is amortized to stock-based compensation expense over the vesting period of the options. No stock-based compensation expense was recorded during the years ended April 30, 2017 and 2016 related to stock option grants. There was no unrecognized stock option expense at April 30, 2017. Subsequent to April 30, 2017, the holders of the options surrendered them to the Company and the options were cancelled (see Note 15). Warrants The Company has issued warrants to non-employees for debt discounts, equity financing or other stock-based compensation. These warrants generally vest upon grant and are valued using the Black-Scholes option pricing model or multinomial lattice models that value the warrants based on a probability weighted cash flow model using projections of the various potential outcomes. During the year ended April 30, 2016, the Company issued warrants to purchase 10,000 shares of common stock to a related party lender. In a series of subscription agreements, during the year ended April 30, 2016, we issued 3,289,192 warrants that contain certain anti-dilution provisions that we have identified as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the warrants based on a probability weighted cash flow model using projections of the various potential outcomes and considering the existence of a tainted equity environment (see Note 11). A summary of warrant activity during the years ended April 30, 2017 and 2016 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2015 564,000 $ 0.25 0.50 Granted 11,512,170 $ 0.01 Canceled / Expired (554,000 ) $ 0.26 Exercised - - Outstanding and exercisable, April 30, 2016 11,522,170 $ 0.01 5.91 Granted 383,739,041 $ 0.01 Canceled / Expired - Exercised - - Outstanding and exercisable, April 30, 2017 395,261,211 $ 0.01 4.90 The number of warrant shares granted during the year ended April 30, 2017 includes a total of 220,644,681 warrant shares issued to warrant holders pursuant to anti-dilution provisions. Common Stock Reserved At April 30, 2016, 395,261,211 shares of the Company’s common stock were reserved for issuance of outstanding warrants and 233,000,000 shares were reserved for the April 19, 2017 convertible promissory note.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 13 - COMMITMENTS AND CONTINGENCIES	Legal There were no legal proceedings against the Company.	Legal There were no legal proceedings against the Company. Operating Lease Commitments

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2017
Notes to Financial Statements
NOTE 14 - INCOME TAXES	The Company accounts for income taxes in accordance with standards of disclosure propounded by the FASB, and any related interpretations of those standards sanctioned by the FASB. Accordingly, deferred tax assets and liabilities are determined based on differences between the financial statement and tax bases of assets and liabilities, as well as a consideration of net operating loss and credit carry forwards, using enacted tax rates in effect for the period in which the differences are expected to impact taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. No provision for income taxes has been recorded due to the net operating loss carryforwards totaling approximately $9,016,000 as of April 30, 2017 that will be offset against future taxable income. The available net operating loss carry forwards expire in various years through 2037. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. There were no uncertain tax positions taken by the Company. The deferred tax asset and valuation account is as follows at April 30: 2017 2016 Deferred tax asset: Net operating loss carryforward $ 3,373,482 $ 3,155,766 Valuation allowance (3,373,482 ) (3,155,766 ) Total $ - $ - The components of income tax expense are as follows for the years ended April 30: 2017 2016 Change in net operating loss benefit $ 217,716 $ 114,935 Change in valuation allowance (217,716 ) (114,935 ) Total $ - $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes to Financial Statements
NOTE 15 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Subsequent to October 31, 2017, the Company issued a total of 118,484,723 shares of its Class A common stock in consideration for the conversion of note payable principal totaling $585,170 and accrued interest payable of $17,106. On November 15, 2017, the Company issued and delivered to Power Up an 8% convertible note in the principal amount of $111,773. The note was issued at a discount, resulting in the Company’s receipt of $100,000. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 18% redemption premium during the first 60 days after issuance, increasing to 25% after 120 days from issuance and 33% after 180 days from issuance. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of November 14, 2018. On December 14, 2017, the Company received proceeds of $100,000 from a second advance under the Vista Capital Investments, LLC 12% convertible note, which as an original maximum principal amount of $550,000. The terms of the second advance are the same as those for the initial advance, with a maturity date two years from the date of the advance. On January 8, 2018, our board of directors agreed to amend the articles of incorporation of the Company to increase the number of authorized shares of Class A common stock from 3,000,000,000 to 10,000,000,000, subject to the required approval of the stockholders. On January 24, 2018, the Company issued and delivered to GS Capital Partners, LLC an additional convertible note in the original principal amount of $173,000. The note was issued at a discount, resulting in the Company’s receipt of $150,000. The additional note contains identical terms to the prior note except that the maturity date is January 23, 2019.	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Issuance of Class A Common Shares Subsequent to April 30, 2017, we issued a total of 465,396,910 shares of Class A common stock: 62,846,918 shares in payment of common stock payable of $307,978; 8,000,000 shares for services valued at $136,000; 440,000 shares in settlement of accrued expenses of $44,000; 353,359,992 shares in the cashless exercise of warrants; 24,750,000 shares in settlement of preferred stock and accrued dividends payable totaling $428,707 and 16,000,000 shares in settlement of a convertible note payable and accrued interest payable totaling of $239,365. Cashless Exercise of Warrants In May 2017, the Company offered the holders of warrants to register the underlying Class A common shares in exchange for the warrant holders converting the warrants on a cashless, one-share for one-share basis. All but two warrant holders accepted the offer, and in May 2017, a total of 353,359,992 Class A common shares were issued to warrant holders in a cashless exercise. Settlement of Debt Effective June 19, 2017, the Company entered into agreements with the holders of outstanding convertible preferred stock (Note 10) pursuant to which $137,500 principal and $291,207 accrued dividends payable were extinguished through the issuance of a total of 24,750,000 shares of the Company’s Class A common stock. Effective June 20, 2017, the Company entered into an agreement to extinguish a convertible note payable of $120,000 and $119,365 accrued interest payable through the issuance of 16,000,000 shares of the Company’s Class A common stock. May 15, 2017 Convertible Redeemable Note Effective May 15, 2017, we issued and delivered to Eagle Equities LLC an 8% convertible redeemable note in the principal amount of $115,000. The note was issued at a discount, resulting in our receipt of $105,000. We can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 120th day from issuance and to150%, plus accrued interest, until the 180th day from issuance. The note is due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of our common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at is option, may convert the unpaid principal of, and accrued interest on, the note into shares of our common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. May 16, 2017 Convertible Redeemable Note Effective May 16, 2017, we issued and delivered to Crown Bridge Partners, LLC an 8% convertible redeemable note in the principal amount of $60,000. The note was issued at a discount, resulting in our receipt of $54,000. The note is due and payable on May 16, 2018. The other terms of the note are identical to the terms of the May 15, 2017 convertible redeemable note. May 24, 2017 Convertible Redeemable Note Effective May 24, 2017, we issued and delivered to GS Capital Partners, LLC an 8% convertible note in the principal amount of $173,000. The note was issued at a discount, resulting in our receipt of $158,000. The note is due and payable on May 24, 2018. We can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120 th June 12, 2017 Equity Purchase Agreement On June 12, 2017, we entered into an Equity Purchase Agreement with Crown Bridge Partners, LLC (“Crown Bridge”). Pursuant to the terms of the Equity Purchase Agreement, Crown Bridge has committed to purchase up to $3,000,000 of our common stock for a period of up to 24 months commencing upon the effectiveness of a registration statement covering the resale of shares issuable to Crown Bridge under the Equity Purchase Agreement. The Equity Purchase Agreement allows us to deliver a put notice to Crown Bridge stating the dollar amount of common stock that we intend to sell to Crown Bridge on the date specified in the put notice. The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of our stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right. We are required to file a registration statement with the SEC on Form S-1 within 45 days of the date of the Equity Purchase Agreement covering the resale of shares to be issued under such agreement and to use our best efforts to cause the registration statement to become effective within 90 days of such date. In connection with the Equity Purchase Agreement, we issued to Crown Bridge, as a commitment fee, an $80,000 convertible promissory note which matures on December 12, 2017. The note bears interest at a rate of 8% per annum. We are entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or we otherwise default thereunder, Crown Bridge may convert the unpaid balance into shares of our Class A common stock at a conversion price equal to the lesser of (i) the closing price of our Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion. July 7, 2017 Convertible Redeemable Note On July 7, 2017, we completed the funding of a 12% convertible note in the principal amount of $125,000 issued to JSJ Investments Inc. The note was issued at a discount, resulting in our receipt of $118,750 of net proceeds, prior to expenses. We can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of our common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 30, 2018. We have agreed with JSJ Investments Inc. to use any proceeds from draws on our prospective equity line of credit or sale of assets to first repay the note we issued to JSJ Investments in April 2017 and second to repay the July 7, 2017 note.

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (POLICIES)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Summary Of Significant Accounting Policies Policies
Consolidation	The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations.	The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations.
Use of estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Property and equipment	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management.	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Furniture and fixtures 5 years Machinery and equipment 5 years Software and hardware 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management.
Derivative liabilities	In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.	In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Fair value of financial instruments	Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: October 31, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,789,047 $ - $ - $ 1,789,047 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001	Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liability $ 6,610,001 $ - $ - $ 6,610,001 April 30, 2016 Total Level 1 Level 2 Level 3 Derivative liability $ 395,619 $ - $ - $ 395,619
Refinery startup costs	Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred.	Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as startup costs and expensed as incurred.
Advertising and promotion		All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2017 and 2016, respectively.
Income taxes		The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.
Basic and diluted loss per share	Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended October 31, 2017 and 2016 and the six months ended October 31, 2016, potential dilutive shares had an anti-dilutive effect and were not included in the calculation of diluted net loss per common shares; therefore, basic net loss per share is the same as diluted net loss per share. For the six months ended October 31, 2017, diluted weighted average number of common shares outstanding included 635,701 common shares issuable for in-the-money warrants using the treasury stock method and 69,691,833 common shares issuable for convertible debt.	Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the years ended April 30, 2017 and 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share.
Stock-based compensation		Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the fiscal years ended April 30, 2017 and 2016, the Company did not record any share based compensation to employees.
Issuance of shares for non-cash consideration	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.
Uncertain tax positions		The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements.
Reclassifications	Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year periods presentation.	Certain amounts in the consolidated financial statements for the prior year have been reclassified to conform with the current year presentation.
Recently issued accounting pronouncements	In July 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-11, “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception.” Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, “Distinguishing Liabilities from Equity,” because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.	In January 2017, the FASB issued Accounting Standards Update (“ASU”) No. 2017-4, “Intangibles – Goodwill and Other (Topic 350): “Simplifying the Test for Goodwill Impairment.” This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In October 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-17, “Consolidation (Topic 810): Interests Held Through Related Parties That are Under Common Control.” This update amends the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The primary beneficiary of a VIE is the reporting entity that has a controlling financial interest in a VIE and, therefore, consolidates the VIE. A reporting entity has an indirect interest in a VIE if it has a direct interest in a related party that, in turn, has a direct interest in the VIE. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” This ASU addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement.

BACKGROUND, ORGANIZATION AND 24

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Background Organization And Basis Of Presentation Tables
Entity operational details	The accompanying condensed consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary	Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Summary Of Significant Accounting Policies Tables
Estimated useful life of the related asset	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years	Furniture and fixtures 5 years Machinery and equipment 5 years Software and hardware 5 years
Summary of derivative liabilities	Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: October 31, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,789,047 $ - $ - $ 1,789,047 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001	April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liability $ 6,610,001 $ - $ - $ 6,610,001 April 30, 2016 Total Level 1 Level 2 Level 3 Derivative liability $ 395,619 $ - $ - $ 395,619

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Apr. 30, 2017
Related Party Transactions [Abstract]
Summary of related party indebtedness	Accounts Payable Accounts Payable – Related Party Accrued Expenses Notes Payable Hanks: Accrued compensation $ - $ - $ 883,584 $ - Accounts payable - 8,033 - - Notes payable - - - 39,337 Accrued interest payable - - 5,901 - Lemons: Accrued consulting fees - - 791,315 - Notes payable - - - 63,530 Accrued interest payable - - 9,320 - Katabi: Accounts payable 5,536 - - - Accrued consulting fees - - 375,000 - Notes payable - - - 27,100 Accrued interest payable - - 4,065 - Total $ 5,536 $ 8,033 $ 2,069,185 $ 129,967

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Property And Equipment Tables
Property and Equipment	Property and equipment consisted of the following at: October 31, 2017 April 30, 2017 Office furniture and equipment $ 13,363 $ 454 Computer equipment and software 26,287 24,569 Less accumulated depreciation and amortization (22,493 ) (25,023 ) 17,157 - Land 84,046 - $ 101,203 $ -	2017 2016 Computer software and hardware $ 25,023 $ 25,023 Less accumulated depreciation and amortization (25,023 ) (24,637 ) $ - $ 386

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Accrued Expenses Tables
Accrued expenses	Accrued expenses consisted of the following at: October 31, 2017 April 30, 2017 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 31,633 75,633 Accrued interest 140,089 815,276 Other 62,541 62,541 $ 264,353 $ 983,540	2017 2016 Accrued payroll $ 30,090 $ 240,309 Accrued consulting 75,633 75,633 Accrued interest 815,276 670,324 Other 62,541 62,541 $ 983,540 $ 1,048,807

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Notes payable, currently in default	Notes payable, currently in default, consist of the following at: October 31, 2017 April 30, 2017 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10%, extinguished pursuant to Assignment and Assumption Agreement (Note 11) - 300,000 $ 75,001 $ 375,001	2017 2016 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10% $ 300,000 $ 300,000 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% 75,001 75,001 $ 375,001 $ 375,001
Convertible notes payable, currently in default	Convertible notes payable, currently in default, consist of the following at: October 31, 2017 April 30, 2017 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 50,000 $ 50,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 25,000 25,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, convertible into common shares of the Company at $0.20 per share, repaid in June 2017 - 120,000 Total $ 75,000 $ 195,000	2017 2016 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 50,000 $ 50,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 25,000 25,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, secured with 900,000 common shares of the Company owned by the President and CEO of the Company, convertible into common shares of the Company at $0.20 per share 120,000 120,000 Total 195,000 195,000 Less discount - - Net $ 195,000 $ 195,000
Convertible Notes [Member]
Notes payable, currently in default	Convertible notes payable consist of the following at: October 31, 2017 April 30, 2017 Note payable to an accredited investor, maturing May 15, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price $ 115,000 $ - Note payable to an accredited investor, maturing May 16, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 60,000 - Note payable to an accredited investor, maturing May 24, 2018, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 173,000 - Note payable to an accredited investor, maturing December 12, 2017, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 80,000 - Note payable to an accredited investor, maturing March 30, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing June 1, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 115,000 - Note payable to an accredited investor, maturing June 20, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 123,500 - Note payable purchased by an accredited investor pursuant to a Convertible Note Purchase and Assignment Agreement, maturing April 19, 2018, with a one-time interest charge of 12%, convertible into common shares of the Company at a defined variable exercise price 172,170 - Note payable to an accredited investor, maturing October 19, 2017, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, extinguished pursuant to a Convertible Note Purchase and Assignment Agreement - 145,000 Total 963,670 145,000 Less discount (628,608 ) (136,284 ) Net $ 335,062 $ 8,716

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Derivative Liabilities Tables
Derivative liabilities	During the six months ended October 31, 2017, we had the following activity in our derivative liabilities: Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001 New issuances of debt - 1,043,220 - 1,043,220 Debt conversions and warrant exercises (1,906,006 ) - (5,614 ) (1,911,620 ) Change in fair value of derivative liabilities (3,982,685 ) 30,173 (42 ) (3,952,554 ) Balance, October 31, 2017 $ 410,979 $ 1,378,068 $ - $ 1,789,047	Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2015 $ - $ - $ - $ - Increases in derivative value due to new issuances 1,290,874 - - 1,290,874 Change in fair value of derivative liabilities (895,255 ) - - (895,255 ) Balance, April 30, 2016 395,619 - - 395,619 Increases in derivative value to debt discount - 208,782 - 208,782 Decrease in derivative value due to note conversions - (100,127 ) - (100,127 ) Change in fair value of derivative liabilities 5,904,051 196,020 5,656 6,105,727 Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001

ASSIGNMENT AND ASSUMPTION AGR31

ASSIGNMENT AND ASSUMPTION AGREEMENT (Tables)	6 Months Ended
	Oct. 31, 2017
Assignment And Assumption Agreement Tables
Summary of account purchase	The following is a summary of the accounts purchased or assumed by Short (there was no book value to the assets): Liabilities assumed: Accounts payable $ 95,655 Accrued expenses 254,575 Note payable, currently in default 300,000 Total liabilities assumed 650,230 Additional paid- in capital 550,041 Total 1,200,271 Value of common shares issued (110,000 ) Gain $ 1,090,271

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Changes In Stockholders Equity Deficit Tables
Summary of stock option activity	A summary of stock option activity during the six months ended October 31, 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85 Granted - $ - Canceled / Expired (2,000,000 ) $ 0.35 Exercised - $ - Outstanding, October 31, 2017 - $ - -	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2015 2,000,000 $ 0.35 6.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2016 2,000,000 $ 0.35 5.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85
Summary of warrant activity	A summary of warrant activity during the six months ended October 31, 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 395,261,211 $ 0.01 4.91 Granted 8,871,602 $ 0.01 Canceled / Expired (210,000 ) $ 0.01 Exercised (353,360,492 ) $ 0.01 Outstanding, October 31, 2017 50,562,321 $ 0.01 4.40	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2015 564,000 $ 0..25 0.50 Granted 11,512,170 $ 0.01 Canceled / Expired (554,000 ) $ 0.26 Exercised - - Outstanding and exercisable, April 30, 2016 11,522,170 $ 0.01 5.91 Granted 383,739,041 $ 0.01 Canceled / Expired - Exercised - - Outstanding and exercisable, April 30, 2017 395,261,211 $ 0.01 4.90

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2017
Income Taxes Tables
Summary of deferred tax asset	2017 2016 Deferred tax asset: Net operating loss carryforward $ 3,373,482 $ 3,155,766 Valuation allowance (3,373,482 ) (3,155,766 ) Total $ - $ -
Summary of components of income tax	2017 2016 Change in net operating loss benefit $ 217,716 $ 114,935 Change in valuation allowance (217,716 ) (114,935 ) Total $ - $ -

BACKGROUND, ORGANIZATION AND 34

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
State of Incorporation	Nevada
Mmex Resources Corporation [Member]
Ownership Percentage
Form of Entity	Corporation	Corporation
State of Incorporation	Nevada	Nevada
Relationship	Parent	Parent
Mcc Merger Inc [Member]
Ownership Percentage	100.00%	100.00%
Form of Entity	Corporation	Corporation
State of Incorporation	Delaware	Delaware
Relationship	Holding Subsidiary	Holding Subsidiary
Maple Carpenter Creek Holdings Inc [Member]
Ownership Percentage	100.00%	100.00%
Form of Entity	Corporation	Corporation
State of Incorporation	Delaware	Delaware
Relationship	Subsidiary	Subsidiary
Maple Carpenter Creek Llc [Member]
Ownership Percentage	80.00%	80.00%
Form of Entity	LLC	LLC
State of Incorporation	Nevada	Nevada
Relationship	Subsidiary	Subsidiary
Carpenter Creek Llc [Member]
Ownership Percentage	95.00%	95.00%
Form of Entity	LLC	LLC
State of Incorporation	Delaware	Delaware
Relationship	Subsidiary	Subsidiary
Armadillo Holdings Group Corp [Member]
Ownership Percentage	100.00%	100.00%
Form of Entity	Corporation	Corporation
State of Incorporation	British Virgin Isles	British Virgin Isles
Relationship	Subsidiary	Subsidiary
Armadillo Mining Corp [Member]
Ownership Percentage	98.60%	98.60%
Form of Entity	Corporation	Corporation
State of Incorporation	British Virgin Isles	British Virgin Isles
Relationship	Subsidiary	Subsidiary

BACKGROUND, ORGANIZATION AND 35

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	6 Months Ended
	Oct. 31, 2017
Background Organization And Basis Of Presentation Details Narrative
State of Incorporation	Nevada

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Furniture and fixtures [Member]
Estimated useful life of the related asset	10 years	5 years
Machinery and equipment [Member]
Estimated useful life of the related asset		5 years
Software and hardware [Member]
Estimated useful life of the related asset		5 years
Computer equipment and software [Member]
Estimated useful life of the related asset	5 years

SUMMARY OF SIGNIFICANT ACCOUN37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Derivative liability	$ 1,789,047	$ 6,610,001	$ 395,619
Level 1 [Member]
Derivative liability
Level 2 [Member]
Derivative liability
Level 3 [Member]
Derivative liability	$ 1,789,047	$ 6,610,001	$ 395,619

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Weighted average number of common shares outstanding: Diluted	1,468,936,991	376,528,409	1,467,161,534	373,973,860
Convertible note [Member]
Weighted average number of common shares outstanding: Diluted			69,691,833
Warrants [Member]
Weighted average number of common shares outstanding: Diluted			635,701

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Going Concern Details Narrative
Accumulated deficit	$ (33,747,191)	$ (36,918,594)	$ (30,155,127)
Total Stockholders' Deficit	$ (3,105,081)	$ (8,949,909)	$ (2,801,699)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Apr. 30, 2017USD ($)
Accounts Payable	$ 5,536
Accounts Payable Related Party	8,033
Accrued Expenses	2,069,185
Notes Payable	129,967
Accrued Compensation [Member] | Hanks [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	883,584
Notes Payable
Accounts Payable [Member] | Hanks [Member]
Accounts Payable
Accounts Payable Related Party	8,033
Accrued Expenses
Notes Payable
Accounts Payable [Member] | Katabi [Member]
Accounts Payable	5,536
Accounts Payable Related Party
Accrued Expenses
Notes Payable
Notes Payable [Member] | Hanks [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses
Notes Payable	39,337
Notes Payable [Member] | Lemons [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses
Notes Payable	63,530
Notes Payable [Member] | Katabi [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses
Notes Payable	27,100
Accrued Interest Payable [Member] | Hanks [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	5,901
Notes Payable
Accrued Interest Payable [Member] | Lemons [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	9,320
Notes Payable
Accrued Interest Payable [Member] | Katabi [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	4,065
Notes Payable
Accrued Consulting Fees [Member] | Lemons [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	791,315
Notes Payable
Accrued Consulting Fees [Member] | Katabi [Member]
Accounts Payable
Accounts Payable Related Party
Accrued Expenses	375,000
Notes Payable

RELATED PARTY TRANSACTIONS (D41

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	May 18, 2015	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016	Dec. 31, 2011
Reimbursed amount outstanding						$ 31,633	$ 31,633
Convertible note per share								$ 1.25
Gain (loss) on extinguishment of debt				$ 475,587		207,803	(1,365,521)
Accounts payable - related party
Accrued expenses - related party		31,633		31,633		70,670	64,420
Convertible notes payable		$ 335,062		$ 335,062		$ 8,716
Three Director [Member]
Forgiveness of debt	$ 2,212,721
Maple Structure Holdings [Member]
Convertible note per share	$ 0.015
Gain (loss) on extinguishment of debt	$ 438,571
Convertible preferred shares	1,000,000
Common stock, share issued	123,283,700
Preferred Shares, Value	$ 1,000,000
Common stock, value	1,849,256
Accrued dividends	$ 410,685
Common shares, Per Shares	$ 0.01
Maple Gas Corporation [Member]
Converted note common shares	194,999,999
Convertible note per share	$ 0.01
Gain (loss) on extinguishment of debt	$ 975,000
Stock payable obligation							$ 2,925,000
Common shares, Per Shares	$ 0.015
Convertible notes payable	$ 1,950,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Property and equipment, gross	$ 17,157	$ 25,023	$ 25,023
Less accumulated depreciation and amortization	(22,493)	(25,023)	(24,637)
Property and equipment, net	101,203		$ 386
Office furniture and equipment [Member]
Property and equipment, gross	13,363	454
Computer equipment and software [Member]
Property and equipment, gross	26,287	24,569
Land [Member]
Property and equipment, gross	$ 84,046

PROPERTY AND EQUIPMENT (Detai43

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 28, 2017	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016
Depreciation and amortization expense		$ 417	$ 62	$ 707	$ 386	$ 386	$ 1,947
Payment to acquire of land	$ 67,088
Land Parcel [Member]
Payment to acquire of land	$ 16,958

REFINERY PROJECT (Details Narra

REFINERY PROJECT (Details Narrative)	Mar. 04, 2017USD ($)Integershares	Mar. 31, 2017USD ($)shares	Oct. 31, 2017shares	Apr. 30, 2017shares	Apr. 30, 2016shares
Refinery start-up costs | $		$ 150,000
First Tranche [Member]
Shares issued	1,500,000,000
Second Tranche [Member]
Shares issued	5,500,000,000
Common Class B [Member]
Acquire issued shares	7,000,000,000
Common stock, shares issued			1,500,000,000	1,500,000,000	0
Common Class B [Member] | Rights [Member]
Common stock, shares issued		1,500,000,000
Common Stock, Value | $		$ 150,000
Common Class B [Member] | Second Tranche [Member]
Common stock shares received	5,500,000,000
Per day capacity [Member]
Barrels, crude oil refinery | Integer	50,000
Maple Resources Corporation [Member]
Acquisition of related party, cost | $	$ 450,000,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Total Accrued Expenses	$ 264,353	$ 983,540	$ 1,048,807
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090	240,309
Accrued Consulting [Member]
Total Accrued Expenses	31,633	75,633	75,633
Accrued Interest [Member]
Total Accrued Expenses	140,089	815,276	670,324
Other [Member]
Total Accrued Expenses	$ 62,541	$ 62,541	$ 62,541

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Notes payable	$ 75,001	$ 375,001	$ 375,001
Note Payable Member [Member]
Notes payable	75,001	300,000	300,000
Note Payable One Member [Member]
Notes payable		$ 75,001	$ 75,001

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Convertible notes payable	$ 75,000	$ 195,000	$ 195,000
Convertible Notes [Member]
Convertible notes payable	50,000	50,000	50,000
Convertible Notes Payable One [Member]
Convertible notes payable	25,000	25,000	25,000
Convertible Notes Payable Two Member [Member]
Convertible notes payable		$ 120,000	$ 120,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Total	$ 963,670	$ 145,000
Less discount	(628,608)	(136,284)	$ 0
Net	335,062	8,716
Convertible Notes [Member] | Accredited investor [Member]
Total	115,000
Convertible Notes [Member] | Accredited investor one [Member]
Total	60,000
Convertible Notes [Member] | Accredited investor two [Member]
Total	173,000
Convertible Notes [Member] | Accredited investor three [Member]
Total	80,000
Convertible Notes [Member] | Accredited investor four [Member]
Total	125,000
Convertible Notes [Member] | Accredited investor five [Member]
Total	115,000
Convertible Notes [Member] | Accredited investor six [Member]
Total	123,500
Convertible Notes [Member] | Accredited investor seven [Member]
Total	172,170
Convertible Notes [Member] | Accredited investor eight [Member]
Total		$ 145,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Sep. 07, 2017

Jul. 07, 2017

Jun. 12, 2017

May 15, 2017

Oct. 19, 2017

Oct. 16, 2017

Sep. 18, 2017

Jun. 20, 2017

May 24, 2017

May 16, 2017

Apr. 19, 2017

Oct. 31, 2017

Oct. 31, 2016

Oct. 31, 2017

Oct. 31, 2016

Apr. 30, 2017

Apr. 30, 2016

Apr. 24, 2017

Apr. 16, 2017

Accrued interest

$ 34,634

$ 34,634

$ 273,870

$ 236,370

Accrued interest payable on convertible notes payable

80,366

80,366

190,343

152,165

Gain (loss) on extinguishment of debt

475,587

207,803

$ (1,365,521)

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance. The note is due and payable on the 180th day after issuance at a redemption price of 150% plus accrued interest. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The Company has identified this conversion feature as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation. (See Note 11). The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.

Note issued for discount

$ 138,000

Crown Bridge Partners, LLC [Member] | Equity Purchase AgreementsOne [Member]

Convertible note payable Description

The Company is entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or the Company is otherwise in default, Crown Bridge may convert the unpaid balance into shares of the Company’s Class A common stock at a conversion price equal to the lesser of (i) the closing price of the Company’s Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion.

Commitment fee

$ 80,000

Debt interest rate

8.00%

Note Maturity date

Dec. 12, 2017

Crown Bridge Partners, LLC [Member] | Equity Purchase Agreements [Member]

Convertible note payable Description

The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of the Company’s stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right. The Company is required to file a registration statement with the SEC on Form S-1 within 45 days of the date of the Equity Purchase Agreement covering the resale of shares to be issued under such agreement and to use its best efforts to cause the registration statement to become effective within 90 days of such date.

Common stock purchase

$ 3,000,000

Stock issuance commencing period

24 months

Convertible Notes [Member]

Accrued interest payable on convertible notes payable

$ 25,089

$ 25,089

524

Gain (loss) on extinguishment of debt

$ 114,565

Conversion of principal amount

$ 145,000

Note Maturity date

Jan. 27, 2012

Conversion price per share

$ 3.70

$ 3.70

$ 3.70

Note interest rate

25.00%

25.00%

Amount of debt to be extinguished

120,000

Amount of accrued interest to be extinguished

$ 119,365

Convertible Notes [Member] | Accredited investor [Member]

Note Maturity date

May 15, 2018

Note interest rate

8.00%

8.00%

Convertible Notes [Member] | Accredited investor one [Member]

Note Maturity date

May 16, 2018

Note interest rate

8.00%

8.00%

Convertible Notes [Member] | Accredited investor two [Member]

Note Maturity date

May 24, 2018

Note interest rate

8.00%

8.00%

Convertible Notes [Member] | Accredited investor three [Member]

Note Maturity date

Dec. 12, 2017

Note interest rate

8.00%

8.00%

Convertible Notes [Member] | Accredited investor four [Member]

Note Maturity date

Mar. 30, 2018

Note interest rate

12.00%

12.00%

Convertible Notes [Member] | Accredited investor five [Member]

Note Maturity date

Jun. 1, 2018

Note interest rate

12.00%

12.00%

Convertible Notes [Member] | Accredited investor six [Member]

Note Maturity date

Jun. 20, 2018

Note interest rate

12.00%

12.00%

Convertible Notes [Member] | Accredited investor seven [Member]

Note Maturity date

Apr. 19, 2018

Note interest rate

12.00%

12.00%

Convertible Notes [Member] | Accredited investor eight [Member]

Note Maturity date

Oct. 19, 2017

Note interest rate

12.00%

12.00%

Convertible Notes [Member] | Crown Bridge Partners, LLC [Member]

Conversion of principal amount

$ 60,000

Convertible note payable percent

8.00%

Note issued for discount

$ 54,000

Convertible Notes [Member] | JSJ Investments, Inc [Member]

Accrued interest payable on convertible notes payable

8,723

Conversion of principal amount

$ 125,000

$ 145,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion.

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance. The note is due and payable on the October 19, 2017 at a redemption price of 150% plus accrued interest. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.

Convertible note payable percent

12.00%

12.00%

Note issued for discount

$ 118,750

$ 160,000

$ 138,000

Note Maturity date

Mar. 30, 2018

Prepayment penalty

65,000

Convertible Notes [Member] | GS Capital Partners, LLC [Member]

Conversion of principal amount

$ 173,000

Convertible note payable Description

The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance and then to 133%, plus accrued interest, until the 180th day from issuance. The note cannot be prepaid after the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock.

Convertible note payable percent

8.00%

Redemption description

The Company entered into an amendment of the note with GS Capital which extends the redemption period of the note by an additional 75 days, during which period the redemption premium will be 47%.

Note issued for discount

$ 158,000

Convertible Notes [Member] | Eagle Equities LLC [Member]

Conversion of principal amount

$ 115,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 120th day from issuance and to 150%, plus accrued interest, until the 180th day from issuance. The note is due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s Class A common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at is option, may convert the unpaid principal and accrued interest into shares of the Company’s Class A common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.

Convertible note payable percent

8.00%

Note issued for discount

$ 105,000

Convertible Notes [Member] | Auctus Fund, LLC [Member]

Conversion of principal amount

$ 115,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a price equal to the lesser of (i) the lowest trading price during the previous 25 trading day period ending on the latest complete trading day prior to the date of the note and (ii) 55% of the average of the two lowest trading prices for the Company's common stock during the 25 trading day period ending on the latest complete trading day prior to the conversion date.

Convertible note payable percent

12.00%

Note issued for discount

$ 105,000

Note Maturity date

Jun. 1, 2018

Fees and expenses

$ 10,000

Convertible Notes [Member] | Power Up Lending Group Ltd (Power Up) [Member]

Conversion of principal amount

$ 123,500

Convertible note payable Description

The Company can redeem the note at any time prior to 30 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases by an additional 5% each 30 days thereafter until the 180th day after issuance (at which date the note cannot thereafter be prepaid). The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a price equal to 61% of the average of the two lowest trading prices for the Company's common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date.

Convertible note payable percent

12.00%

Note issued for discount

$ 112,500

Note Maturity date

Jun. 20, 2018

Fees and expenses

$ 11,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member]

Conversion of principal amount

$ 184,800

$ 153,723

Convertible note payable Description

The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 45% redemption premium during the first 90 days after issuance.

Convertible note payable percent

12.00%

12.00%

Note issued for discount

$ 181,003

Note Maturity date

Apr. 19, 2017

Additional note principal amount

$ 19,800

$ 18,447

Terms of conversion feature

The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a 40% discount from the lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 45% redemption premium during the first 90 days after issuance.

Initial advance

$ 165,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Maximum [Member]

Conversion of principal amount

$ 550,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Purchase and Assignment Agreement [Member]

Accrued interest payable on convertible notes payable

8,723

Conversion of principal amount

$ 145,000

Convertible Notes [Member] | Common Class A [Member]

Common stock, capital shares reserved for future issuance

16,000,000

Note Payable [Member]

Note Maturity date

Mar. 18, 2014

Note interest rate

10.00%

10.00%

Note Payable One [Member]

Note Maturity date

Jul. 15, 2010

Note interest rate

10.00%

10.00%

Convertible Notes Payable One [Member]

Note Maturity date

Dec. 31, 2010

Conversion price per share

$ 1

$ 1

Note interest rate

10.00%

10.00%

Convertible Notes Payable Two Member [Member]

Note Maturity date

Mar. 1, 2013

Conversion price per share

$ 0.20

$ 0.20

Note interest rate

1.87%

1.87%

SETTLEMENT AGREEMENT AND STIP50

SETTLEMENT AGREEMENT AND STIPULATION (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2017	Oct. 31, 2016	Oct. 28, 2016
Payment to creditors	$ 84,782
Rockwell Capital Partners [Member]
Outstanding payables			$ 84,782
Discount on market price, Claims amount			50.00%
Common stock, share issued	489,000,000
Conversion of note principal	$ 84,782
Settlement fee [Member]
Common stock, share issued		7,000,000

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)	1 Months Ended
	Jun. 19, 2017	Apr. 30, 2017	Jun. 30, 2011	Oct. 31, 2017	Apr. 30, 2016	Jan. 06, 2012	Dec. 31, 2011
Conversion price per share							$ 1.25
Convertible preferred stock, currently in default		$ 137,500			$ 137,500
Accrued interest payable		$ 350,539			$ 281,789
Preferred Stock [Member]
Extinguishment of principal amount	$ 137,500
Extinguishment of accrued dividends	359,957
Extinguishment of derivative liabilities	$ 4,571
Common Class A [Member]
Share issued, Shares	24,750,000
Shares issued for preferred stock settlement, shares	11,250,000
Shares issued for preferred stock settlement, amount	$ 91,125
Convertible Preferred Stock [Member]
Share issued, Shares			360,000
Shares issued, Amount			$ 360,000
Conversion price per share						$ 0.10475
Preferred Stock dividend rate		25.00%	25.00%
Preferred stock and accrued dividends converted into common stock, amount						$ 312,500
Preferred stock and accrued dividends converted into common stock						2,983,293
Warrant issued			360,000
Common stock exercise price per share			$ 0.60
Preferred stock redemption date		Dec. 31, 2011
Convertible Preferred Stock [Member] | Two Unrelated Parties [Member]
Preferred stock value		$ 137,500
Accrued dividends payable		$ 350,539

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Begning Balance	$ 6,610,001	$ 395,619
New issuances of debt	1,043,220
Debt conversions and warrant exercises	(1,911,620)
Increases in derivative value due to new issuances			1,290,874
Change in fair value of derivative liabilities		6,105,727	(895,255)
Increases in derivative value to debt discount	(3,952,554)	208,782
Decrease in derivative value due to note conversions		(100,127)
Ending Balance	1,789,047	6,610,001	395,619
Preferred Stock [Member]
Begning Balance	5,656
New issuances of debt
Debt conversions and warrant exercises	(5,614)
Increases in derivative value due to new issuances
Change in fair value of derivative liabilities		5,656
Increases in derivative value to debt discount	(42)
Decrease in derivative value due to note conversions
Ending Balance		5,656
Convertible Notes [Member]
Begning Balance	304,675
New issuances of debt	1,043,220
Debt conversions and warrant exercises
Increases in derivative value due to new issuances
Change in fair value of derivative liabilities		196,020
Increases in derivative value to debt discount	30,173	208,782
Decrease in derivative value due to note conversions		(100,127)
Ending Balance	1,378,068	304,675
Warrants [Member]
Begning Balance	6,299,670	395,619
New issuances of debt
Debt conversions and warrant exercises	(1,906,006)
Increases in derivative value due to new issuances			1,290,874
Change in fair value of derivative liabilities		5,904,051	(895,255)
Increases in derivative value to debt discount	(3,982,685)
Decrease in derivative value due to note conversions
Ending Balance	$ 410,979	$ 6,299,670	$ 395,619

DERIVATIVE LIABILITIES (Detai53

DERIVATIVE LIABILITIES (Details Narrative)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Probability of future financing	100.00%
Minimum [Member]
Risk-free interest rates	1.38%
Volatility	114.00%
Minimum [Member] | Convertible Notes Payable [Member]
Risk-free interest rates		1.45%
Volatility		104.00%
Maximum [Member]
Risk-free interest rates	1.721%
Volatility	118.00%
Maximum [Member] | Convertible Notes Payable [Member]
Risk-free interest rates		2.13%
Volatility		110.00%
Warrants [Member]
Probability of future financing		100.00%

ASSIGNMENT AND ASSUMPTION AGR54

ASSIGNMENT AND ASSUMPTION AGREEMENT (Details) - USD ($)	Oct. 31, 2017	Sep. 18, 2017	Apr. 30, 2017	Apr. 30, 2016
Liabilities assumed
Accounts payable	$ 715,221		$ 694,664	$ 651,188
Accrued expenses	232,720		912,870	984,387
Notes payable, currently in default	75,001		375,001	375,001
Additional paid-in capital	$ 27,395,630		$ 25,551,533	$ 24,154,130
Unrelated Individual Member
Liabilities assumed
Accounts payable		$ 95,655
Accrued expenses		254,575
Notes payable, currently in default		300,000
Total liabilities assumed		650,230
Additional paid-in capital		550,041
Total		1,200,271
Value of common shares issued		(110,000)
Gain		$ 1,090,271

ASSIGNMENT AND ASSUMPTION AGR55

ASSIGNMENT AND ASSUMPTION AGREEMENT (Details Narrative) - Unrelated Individual Member	Sep. 18, 2017USD ($)$ / sharesshares
Shares issued | shares	10,000,000
Shares issued value | $	$ 110,000
Shares issued price per share | $ / shares	$ 0.011

STOCKHOLDERS_ DEFICIT (Details)

STOCKHOLDERS’ DEFICIT (Details) - $ / shares	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Number of options
Beginning Balance	2,000,000	2,000,000	2,000,000
Granted
Canceled / Expired	(2,000,000)
Exercised
Ending Balance		2,000,000	2,000,000
Weighted Average Exercise Price Per share
Beginning Balance	$ 0.35	$ 0.35	$ 0.35
Granted
Canceled / Expired	0.35
Exercised
Ending Balance		$ 0.35	$ 0.35
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 6 days	5 years 10 months 6 days	6 years 10 months 6 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending		4 years 10 months 6 days	5 years 10 months 6 days

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017	Apr. 30, 2016
Number of warrants
Beginning Balance	2,000,000	2,000,000	2,000,000
Granted
Canceled / Expired	(2,000,000)
Exercised
Ending Balance		2,000,000	2,000,000
Weighted Average Exercise Price Per Share
Beginning Balance	$ 0.35	$ 0.35	$ 0.35
Granted
Canceled / Expired	0.35
Exercised
Ending Balance		$ 0.35	$ 0.35
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 6 days	5 years 10 months 6 days	6 years 10 months 6 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending		4 years 10 months 6 days	5 years 10 months 6 days
Warrants [Member]
Number of warrants
Beginning Balance	395,261,211	11,512,170	564,000
Granted	8,871,602	383,739,041	11,512,170
Canceled / Expired	(210,000)		(554,000)
Exercised	(353,360,492)
Ending Balance	50,562,321	395,261,211	11,512,170
Weighted Average Exercise Price Per Share
Beginning Balance	$ 0.01	$ 0.01	$ 0.25
Granted	0.01		0.01
Canceled / Expired	0.01		0.26
Exercised	0.01
Ending Balance	$ 0.01	$ 0.01	$ 0.01
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 28 days	5 years 10 months 28 days	6 months
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	4 years 4 months 24 days	4 years 10 months 25 days	5 years 10 months 28 days

STOCKHOLDERS_ DEFICIT (Detail58

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Mar. 04, 2017	Mar. 07, 2012	Jun. 19, 2017	Apr. 19, 2017	Mar. 31, 2017	May 18, 2015	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Common stock for common stock payable, Value									$ 307,978	$ 2,935,000	$ (3,064,332)
Debt conversion converted amount											(156,283)
Gain (loss) on extinguishment of debt									$ 475,587		$ 207,803	$ (1,365,521)
Number of options											2,000,000	2,000,000	2,000,000
Stock options exercisable											$ 0.35	$ 0.35	$ 0.35
Cancellation Of Common Stock												40,000
Increase addition paid in capital												$ 39
Warrants converted to promissory note				233,000,000
Three Director [Member]
Forgiveness of debt						$ 2,212,721
Stock Option [Member]
Number of options		2,000,000
Stock options exercisable		$ 0.35
Maturity period		10 years
Authorized Shares [Member]
Common stock, Authorized					3,000,000,000
Increase authorized common share amandement					5,000,000,000
Preferred Stock [Member]
Extinguishment of derivative liabilities			$ 4,571
Extinguishment of debt			$ 137,500
Stock Issuances [Member]
Common stock shares issued											807,184,154	123,283,700
Gain (loss) on extinguishment of debt												$ 438,571
Preferred Shares conversion												1,000,000
Preferred Shares conversion value												$ 1,000,000
Accrued dividends												$ 410,685
Accrued dividends Conversion shares												123,283,700
Conversion price per shares												$ 0.01
Common stock, value												$ 1,849,256
Price per share												$ 0.015
Stock Issuances [Member] | Accounts Payable [Member]
Common stock shares issued											4,298,245
Debt conversion converted amount											$ 98,535
Stock Issuances [Member] | Derivative liabilities [Member]
Common stock shares issued											2,082,190
Debt conversion converted amount											$ 416
Stock Issuances [Member] | Accrued expenses [Member]
Common stock shares issued											28,625,000
Debt conversion converted amount											$ 5,725
Warrants [Member]
Number of options							50,562,321		50,562,321		395,261,211	11,512,170	564,000
Stock options exercisable							$ 0.01		$ 0.01		$ 0.01	$ 0.01	$ 0.25
Common stock purchase												10,000
Anti-dilution provisions											220,644,681	3,289,192
Common stock reserved												395,261,211
Stock Option [Member]
Number of options		2,000,000
Stock options exercisable		$ 0.35
Common Stock Payable [Member]
Common stock shares issued											236,784,319
Debt conversion converted amount											$ 3,064,332
Gain (loss) on extinguishment of debt												$ 975,000
Common stock subscriptions payable											307,978	2,925,000	$ 3,395,483
Conversion of related party notes payable												1,950,000
Conversion of accrued expenses												291,668
Conversion of cash											49,741	75,000
Conversion to Private placement												$ 13,815
Stock Payable increses services											$ 17,086
Common Class B [Member]
Common stock shares issued	1,500,000,000
Common stock, value	$ 150,000
Class A Common Stock
Common stock shares issued											39,394,400
Debt conversion converted amount											$ 76,369
Shares valued [Member]
Common stock shares issued											489,000,000
Debt conversion converted amount											$ 184,909
Stock Issuances [Member] | Interest Expense [Member]
Common stock shares issued											7,000,000
Debt conversion converted amount											$ 34,300
Class A Common Stock
Common stock, Authorized							3,000,000,000		3,000,000,000		3,000,000,000	3,000,000,000
Common stock, voting rights, Description					Class A Shares, having one vote per share
Common stock, value							$ 1,474,264		$ 1,474,264		$ 987,617	$ 180,434
Class A Common Stock | Convertible Notes Payable [Member]
Common stock reserved							1,207,449,384		1,207,449,384
Class A Common Stock | Warrants [Member]
Common stock reserved							50,562,321		50,562,321
Class A Common Stock | Stock Issuances [Member]
Common stock shares issued									486,646,910
Class A Common Stock | Stock Issuances [Member] | Common Stock Payable [Member]
Common stock shares issued									62,846,918
Common stock for common stock payable, Value									$ 307,978
Class A Common Stock | Stock Issuances [Member] | Convertible Notes Payable [Member]
Common stock shares issued									16,000,000
Common stock shares issued upon conversion of debt, value									$ 124,800
Extinguishment of accrued interest									119,365
Gain (loss) on extinguishment of debt									114,565
Extinguishment of debt									$ 120,000
Class A Common Stock | Stock Issuances [Member] | Services [Member]
Common stock shares issued									29,250,000
Common stock issued for services, value									$ 337,125
Class A Common Stock | Stock Issuances [Member] | Accrued expenses [Member]
Common stock shares issued									440,000
Common stock shares issued upon conversion of debt, value									$ 4,400
Debt conversion converted amount									44,000
Gain (loss) on extinguishment of debt									$ 39,600
Class A Common Stock | Stock Issuances [Member] | Warrants [Member]
Common stock shares issued									353,359,992
Extinguishment of derivative liabilities									$ 1,906,006
Class A Common Stock | Stock Issuances [Member] | Preferred Stock [Member]
Common stock shares issued									24,750,000
Common stock shares issued upon conversion of debt, value									$ 200,476
Convertible preferred stock coverted, Value									137,500
Extinguishment of accrued interest									359,957
Extinguishment of derivative liabilities									5,614
Gain (loss) on extinguishment of debt									$ 302,595
Common Class B [Member]
Common stock, Authorized							2,000,000,000		2,000,000,000		2,000,000,000	2,000,000,000
Common stock, voting rights, Description					Class B Shares, with 10 votes per share
Common stock, value							$ 1,500,000		$ 1,500,000		$ 1,500,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Apr. 26, 2010USD ($)
Commitments And Contingencies Details Narrative
Minimum lease payment	$ 62,541

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Apr. 30, 2017	Apr. 30, 2016
Deferred tax asset:
Net operating loss carryforward	$ 3,373,482	$ 3,155,766
Valuation allowance	(3,373,482)	(3,155,766)
Total

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Income Taxes Details 1
Change in net operating loss benefit	$ 217,716	$ 114,935
Change in valuation allowance	(217,716)	(114,935)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Apr. 30, 2017USD ($)
Income Taxes Details Narrative
Operating loss carryforwards	$ 9,016,000
Operating Loss Carryforwards Expire	2,037
Carry forwards expire description	No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 14, 2017	Jul. 07, 2017	Jun. 12, 2017	May 15, 2017	Jan. 24, 2018	Nov. 15, 2017	Oct. 31, 2017	Jun. 19, 2017	May 24, 2017	May 16, 2017	Apr. 30, 2017	Apr. 19, 2017	Oct. 31, 2017	Oct. 31, 2016	Apr. 30, 2017	Apr. 30, 2016	Jan. 08, 2018	Jun. 30, 2017	Jun. 20, 2017	May 31, 2017	Apr. 30, 2015
Convertible note payable							$ 335,062				$ 8,716		$ 335,062		$ 8,716
Accrued interest							$ 34,634				273,870		34,634		273,870	$ 236,370
Convertible note issued at a discount													475,143		93,498	375,617
Convertible note payable description												The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance. The note is due and payable on the 180th day after issuance at a redemption price of 150% plus accrued interest. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The Company has identified this conversion feature as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation. (See Note 11). The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.
Accrued interest payable											$ 350,539				350,539	281,789
Proceeds from convertible debt													$ 771,250		$ 208,782
Common Class A [Member]
Shares issued							1,474,263,078				987,616,168		1,474,263,078		987,616,168	180,432,013					57,188,313
Common Class A [Member]
Common stock, Authorized							3,000,000,000				3,000,000,000		3,000,000,000		3,000,000,000	3,000,000,000
Common stock, share issued							1,474,263,078				987,616,168		1,474,263,078		987,616,168	180,432,013
Common stock, value							$ 1,474,264				$ 987,617		$ 1,474,264		$ 987,617	$ 180,434
Shares issued								24,750,000
Subsequent Event [Member] | May 24, 2017 Convertible Redeemable Note [Member]
Convertible note payable description									We can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120 th
Maturity date									May 24, 2018
Subsequent Event [Member] | May 15, 2017 Convertible Redeemable Note [Member] | Eagle Equities LLC [Member]
Conversion of principal amount				$ 115,000
Convertible note interest rate				8.00%
Convertible note issued at a discount				$ 105,000
Convertible note payable description				We can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 120th day from issuance and to150%, plus accrued interest, until the 180th day from issuance. The note is due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of our common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at is option, may convert the unpaid principal of, and accrued interest on, the note into shares of our common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.
Subsequent Event [Member] | May 24, 2017 Convertible Redeemable Note [Member] | GS Capital Partners [Member]
Conversion of principal amount					$ 173,000				$ 173,000
Convertible note interest rate									8.00%
Convertible note issued at a discount					$ 150,000				$ 158,000
Maturity date					Jan. 23, 2019
Subsequent Event [Member] | May 16, 2017 Convertible Redeemable Note [Member] | Crown Bridge Partners, LLC [Member]
Convertible note interest rate										8.00%
Convertible note issued at a discount										$ 54,000
Subsequent Event [Member] | June 12, 2017 Equity Purchase Agreement [Member] | Crown Bridge Partners, LLC [Member]
Common stock, value			$ 100,000
Conversion of principal amount			$ 60,000
Convertible note payable description			We are entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or we otherwise default thereunder, Crown Bridge may convert the unpaid balance into shares of our Class A common stock at a conversion price equal to the lesser of (i) the closing price of our Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion. 
Equity purchase agreement committed to purchase			$ 3,000,000
Common stock term			24 months
Trading volume of stock			150.00%
Purchase price business acquisitions description			The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right
Description of registration statement			We are required to file a registration statement with the SEC on Form S-1 within 45 days of the date of the Equity Purchase Agreement covering the resale of shares to be issued under such agreement and to use our best efforts to cause the registration statement to become effective within 90 days of such date
Commitment fee			$ 80,000
Interest rate			8.00%
Maturity date			Dec. 12, 2017
Subsequent Event [Member] | Issuance of Class A Common Shares [Member]
Common stock, share issued								24,750,000			465,396,910				465,396,910			16,000,000
Common stock, value											$ 307,978				$ 307,978
Common stock issued for services share											8,000,000
Common stock issued for services value											$ 136,000
Shares in settlement of accrued expenses share											440,000				440,000
Shares in settlement of accrued expenses value											$ 44,000				$ 44,000
Common stock in cashless warrants											353,359,992				353,359,992
Settlement of preferred stock											24,750,000				24,750,000
Accrued dividends								$ 291,207			$ 428,707				$ 428,707
Exercise of warrants											16,000,000				16,000,000
Warrants settlement of debt											$ 239,365				$ 239,365
Upon cashless warrant exercise																				353,359,992
Conversion of principal amount								$ 137,500
Subsequent Event [Member] | Common Class A [Member]
Common stock, share issued											62,846,918				62,846,918
Subsequent Event [Member] | Convertible Notes Payable [Member]
Shares issuable under agreement																			16,000,000
Debt to be extinguished under agreement																			$ 120,000
Accrued interest to be extinguished under agreement																			$ 119,365
Subsequent Event [Member] | Vista Capital Investments, LLC (Vista) [Member]
Convertible note interest rate	12.00%
Proceeds from convertible debt	$ 100,000
Subsequent Event [Member] | Power Up Lending Group Ltd (Power Up) [Member]
Conversion of principal amount						$ 111,773
Interest rate						8.00%
Maturity date						Nov. 14, 2018
Redemption description						The Company may prepay the note at a 18% redemption premium during the first 60 days after issuance, increasing to 25% after 120 days from issuance and 33% after 180 days from issuance.
Terms of conversion feature						The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion.
Proceeds from convertible debt						$ 100,000
Subsequent Event [Member] | JSJ Investments Inc [Member] | July 7, 2017 Convertible Redeemable Note [Member]
Conversion of principal amount		$ 125,000
Convertible note interest rate		12.00%
Convertible note issued at a discount		$ 118,750
Convertible note payable description		We can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of our common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock)
Maturity date		Mar. 30, 2018
Subsequent Event [Member] | Maximum [Member] | Vista Capital Investments, LLC (Vista) [Member]
Conversion of principal amount	$ 550,000
Subsequent Event [Member] | Common Class A [Member]
Conversion of principal amount							$ 585,170
Shares issued							118,484,723						118,484,723
Accrued interest payable							$ 17,106						$ 17,106
Subsequent Event [Member] | Common Class A [Member] | Amendment of Articles of Incorporation [Member] | Minimum [Member]
Common stock, Authorized																	3,000,000,000
Subsequent Event [Member] | Common Class A [Member] | Amendment of Articles of Incorporation [Member] | Maximum [Member]
Common stock, Authorized																	10,000,000,000