MMEX Resources (MMEX) 10-Q 30 Apr 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2020	Apr. 30, 2020
Document And Entity Information
Entity Registrant Name	MMEX Resources Corp
Entity Central Index Key	0001440799
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jan. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		13,352,828,472
Entity File Number	000-55831
Entity Address Address Line 1	3616 Far West Blvd.
Entity Address Address Line 2	#117-321
Entity Address Postal Zip Code	78731
Entity Tax Identification Number	26-1749145
Entity Address City Or Town	Austin
Local Phone Number	880-0400
City Area Code	855
Entity Address State Or Province	TX
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Current assets:
Cash	$ 1,545	$ 55,188
Prepaid expenses and other current assets	5,549	38,949
Total current assets	7,094	94,137
Property and equipment, net	515,764	531,167
Deposit	900	900
Total assets	523,758	626,204
Current liabilities:
Accounts payable	865,276	706,192
Accrued expenses	425,530	307,078
Accounts payable and accrued expenses - related party	110,440	41,036
Notes payable, currently in default	75,001	75,001
Convertible notes payable, currently in default, net of discount of $0 and $0 at January 31, 2020 and April 30, 2019, respectively	219,093	75,000
Convertible notes payable, net of discount of $86,612 and $869,433 at January 31, 2020 and April 30, 2019, respectively	1,444,908	783,836
Convertible notes payable - related party, net of discount of $0 at January 31, 2020	38,500
Derivative liabilities	2,052,420	1,825,596
Total current liabilities	5,231,168	3,813,739
Long-term liabilities:
Convertible notes payable, net of discount of $0 and $263,960 at January 31, 2020 and April 30, 2019, respectively		176,140
Total liabilities	5,231,168	3,989,879
Commitments and contingencies
Stockholders' deficit:
Common stock; $0.001 par value; 25,000,000,000 shares authorized, 13,352,828,472 and 68,172,427 shares issued and outstanding at January 31, 2020 and April 30, 2019, respectively	13,352,830	68,174
Preferred stock; $0.001 par value; 10,000,000 shares authorized, 1,000 Series A shares issued and outstanding	1
Additional paid-in capital	24,360,260	35,622,398
Non-controlling interest	9,871	9,871
Accumulated deficit	(42,430,372)	(39,064,118)
Total stockholders' deficit	(4,707,410)	(3,363,675)
Total liabilities and stockholders' deficit	$ 523,758	$ 626,204

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Convertible notes, net of discount currently in default	$ 0	$ 0
Convertible notes payable, net of discount	86,612	869,433
Convertible notes payable - related party, net of discount	0
Convertible note payable, net of discount	$ 0	$ 263,960
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	25,000,000,000	25,000,000,000
Common stock, Issued	13,352,828,472	68,172,427
Common stock, outstanding	13,352,828,472	68,172,427
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	10,000,000	10,000,000
Series A [Member]
Preferred stock, Issued	1,000	1,000
Preferred stock, outstanding	1,000	1,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019
Condensed Consolidated Statements of Operations (Unaudited)
Revenues
Operating expenses:
General and administrative expenses	191,236	351,222	736,655	1,100,753
Refinery start-up costs	43,467	156,124	182,406	472,769
Depreciation and amortization	8,718	571	25,943	1,715
Total operating expenses	243,421	507,917	945,004	1,575,237
Loss from operations	(243,421)	(507,917)	(945,004)	(1,575,237)
Other income (expense):
Interest expense	(245,823)	(441,447)	(1,468,027)	(1,496,557)
Loss on derivative liabilities	(800,734)	(490,980)	(961,778)	(486,069)
Gain on extinguishment of liabilities	6,563	4,584	8,555	13,500
Gain on conversion of debt		51,060		41,198
Total other expense	(1,039,994)	(876,783)	(2,421,250)	(1,927,928)
Loss before income taxes	(1,283,415)	(1,384,700)	(3,366,254)	(3,503,165)
Provision for income taxes
Net loss	(1,283,415)	(1,384,700)	(3,366,254)	(3,503,165)
Non-controlling interest in income of consolidated subsidiaries
Net loss attributable to the Company	$ (1,283,415)	$ (1,384,700)	$ (3,366,254)	$ (3,503,165)
Net loss per common share - basic and diluted	$ 0	$ (0.04)	$ 0	$ (0.13)
Weighted average number of common shares outstanding - basic and diluted	11,619,713,601	31,613,339	4,496,124,028	27,124,887

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Deficit (Unaudited) - USD ($)	Total	Series A preferred stock	Common Stock	Additional Paid-in Capital	Non-controlling Interest	Accumulated Deficit
Balance, shares at Apr. 30, 2018			36,274,369
Balance, amount at Apr. 30, 2018	$ (1,945,922)		$ 36,274	$ 33,085,221	$ 9,871	$ (35,077,288)
Settlement of derivative liabilities	103,319			103,319
Reverse split rounding, Amount			$ 1	(1)
Reverse split rounding, Shares			469
Subscriptions receivable, amount	116,252		$ 989	115,263
Subscriptions receivable, shares			989,474
Common shares issued for services, shares			426,419
Conversion of convertible notes payable, amount	1,693,354		$ 14,785	1,678,569
Common shares issued for accrued expenses, amount	6,252		16	6,236
Common shares issued for services, amount	80,812		$ 427	80,385
Conversion of convertible notes payable, shares			14,785,215
Common shares issued for accrued expenses, shares			16,031
Net Income (Loss)	(3,503,165)					(3,503,165)
Balance, amount at Jan. 31, 2019	(3,449,098)		$ 52,492	35,068,992	9,871	(38,580,453)
Balance, shares at Jan. 31, 2019			52,491,977
Balance, shares at Apr. 30, 2019			68,172,427
Balance, amount at Apr. 30, 2019	(3,363,675)		$ 68,174	35,622,398	9,871	(39,064,118)
Settlement of derivative liabilities	785,914			785,914
Common shares issued for services, shares			30,000
Conversion of convertible notes payable, amount	811,676		$ 6,678,348	(5,866,672)
Common shares issued for accrued expenses, amount	46,945		169,914	(122,969)
Common shares issued for services, amount	84		$ 30	54
Conversion of convertible notes payable, shares			6,678,348,473
Common shares issued for accrued expenses, shares			169,913,936
Net Income (Loss)	(3,366,254)					(3,366,254)
Conversion of related party convertible notes payable, Amount	354,000		$ 6,436,364	(6,082,364)
Conversion of related party convertible notes payable, Shares			6,436,363,636
Preferred shares issued to related party for services, amount	23,900	$ 1		23,899
Preferred shares issued to related party for services, shares		1,000
Balance, amount at Jan. 31, 2020	$ (4,707,410)	$ 1	$ 13,352,830	$ 24,360,260	$ 9,871	$ (42,430,372)
Balance, shares at Jan. 31, 2020		1,000	13,352,828,472

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Cash flows from operating activities:
Net loss	$ (3,366,254)	$ (3,503,165)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	25,943	1,715
Stock-based compensation	84	80,812
Convertible note payable - related parties for interest expense	14,000
Convertible note payable - related parties for consulting fees	40,000
Preferred shares issued to related party for services	23,900
Loss on derivative liabilities	961,778	486,069
Gain on extinguishment of liabilities	(8,555)	(13,500)
Gain on conversion of debt		(41,198)
Amortization of debt discount	1,138,941	1,168,100
Interest expense added to convertible note payable principal	35,000	39,600
Interest expense from issuance of stock options		42,217
Decrease in prepaid expenses and other current assets	33,400	5,000
Increase in liabilities:
Accounts payable	159,084	190,394
Accrued expenses	226,372	105,061
Accounts payable and accrued expenses - related party	89,404
Net cash used in operating activities	(626,903)	(1,438,895)
Cash flows from investing activities:
Purchase of property and equipment	(10,540)	(266,818)
Net cash used in investing activities	(10,540)	(266,818)
Cash flows from financing activities:
Proceeds from convertible notes payable	365,300	1,650,028
Proceeds from convertible notes payable - related party	318,500
Repayments of convertible notes payable	(100,000)	(203,000)
Proceeds from stock subscription receivable		116,252
Net cash provided by financing activities	583,800	1,563,280
Net decrease in cash	(53,643)	(142,433)
Cash at the beginning of the period	55,188	304,173
Cash at the end of the period	1,545	161,740
Supplemental disclosure:
Interest paid	10,402	104,990
Income taxes paid
Non-cash investing and financing activities:
Common stock issued in conversion of debt	811,676	1,724,513
Common stock issued in conversion of related party debt	354,000
Common stock issued for accrued expenses	46,945	5,000
Settlement of derivative liability	785,914	103,319
Derivative liabilities for debt discount	46,812	1,382,595
Derivative liabilities for related party debt discount	4,148
Convertible notes payable for accrued expenses	10,000
Convertible notes payable - related party for accrued expenses	20,000
Increase in common stock for reverse stock split rounding		$ 1

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jan. 31, 2020
BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION
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. The most significant focus of our current business plan is to build crude oil refining facilities in the Permian Basin in West 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 State of Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent Pecos Refining & Transport, LLC (“Pecos Refining”) 100% Corporation Texas Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary Pecos Refining was formed in June 2017 with the Company as its sole member. Through Pecos Refining, the Company plans to build and commence operations of a crude oil distillation unit in the Permian Basin in West Texas. 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 MMEX. 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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, 2019 filed with the SEC on July 26, 2019. 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: Office furniture and equipment 10 years Computer equipment and software 5 years Refinery land improvements 15 years Refinery land easements 10 years The refinery land easements owned by the Company have a legal life of 10 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, the Company issued warrants in prior years 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 January 31, 2020, 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, stock options and convertible debt are included in the value of the 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: January 31, 2020 Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,052,420 $ - $ - $ 2,052,420 April 30, 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,825,596 $ - $ - $ 1,825,596 Revenue Recognition Effective May 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, as amended, using the modified retrospective method, which requires the cumulative effect of adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. To date, the Company has no operating revenues; therefore, there was no cumulative effect of adopting the new standard and no impact on our financial statements. The new standard provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation. 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 income (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 and nine months ended January 31, 2020 and 2019, 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 nine months ended January 31, 2020 and 2019, the Company recorded share-based compensation to employees of $0 and $12,807, respectively. 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 the prior-year period have been reclassified to conform with the current-year period presentation. Recently Issued Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update (ASU) No. 2019-12, “Simplifying the Accounting for Income Taxes” (Income Taxes Topic 740). The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general provision of Topic 740. The amendments also improve consistent application of and simplify General Accepted Accounting Principles for other areas of Topic 740 by clarifying and amending existing practice. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted. The Company is currently unable to determine the impact on its consolidated financial statements of the implementation of this ASU. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. This new pronouncement, as amended, is effective January 1, 2019 for calendar-year-end public companies, or May 1, 2019 for the Company. The Company currently does not have any material leases and the adoption of this new pronouncement did not have a material impact on its consolidated financial statements. 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	9 Months Ended
	Jan. 31, 2020
GOING CONCERN
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 $42,430,372 and a total stockholders’ deficit of $4,707,410 at January 31, 2020, 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, including the construction of our proposed refinery project. 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, and we expect to continue to seek additional funding through private or public equity and debt financing. Most recently, we have funded our operations from the proceeds of convertible debt. However, we currently do not have sufficient authorized shares of common stock to secure additional convertible debt funding. The recent Covid-19 worldwide pandemic has negatively impacted capital markets adding to the difficulty of raising either debt or equity 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, raise substantial doubt that we will be able 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	Accounts payable and accrued expenses to related parties, consisting primarily of consulting fees and expense reimbursements payable, totaled $110,440 and $41,036 as of January 31, 2020 and April 30, 2019, respectively. Effective July 1, 2019, we entered into a consulting agreement with Maple Resources Corporation (“Maple Resources”), a related party controlled by our President and CEO, that provides for payment of consulting fees and expense reimbursement. Effective January 1, 2020, the Maple consulting agreement was amended to provide for monthly consulting fees of $17,897. During the three months ended January 31, 2020 and 2019, we incurred consulting fees and expense reimbursement related to the development of the refinery project to Maple Resources totaling $24,733 and $92,212, respectively. During the nine months ended January 31, 2020 and 2019, we incurred fees and expense reimbursements to Maple Resources totaling $222,022 and $257,391, respectively. In addition, the consulting agreement provides for the issuance to Maple Resources of shares of our common stock each month with a value of $5,000, with the number of shares issued based on the average closing price of the stock during the prior month. In November 2019, 76,282,091 shares of our common stock were issued to Maple Resources in payment of $20,000 of consulting fees for July through October 2019. No shares have been issued to Maple Resources in payment of consulting fees for November 2019 through January 2020 under the consulting agreement. Amounts included in accounts payable and accrued expenses – related party due to Maple Resources totaled $60,718 and $9,403 as of January 31, 2020 and April 30, 2019, respectively Effective October 1, 2018, we entered into a consulting agreement with a related party to issue shares of our common stock each month with a value of $2,500, with the number of shares issued based on the average closing price of the stock during the prior month. The related party consultant provides certain administrative and accounting services. During the nine months ended January 31, 20120, we issued a total of 38,761,580 common shares valued at $15,009 to the related party, with the shares valued at the market price on the date of issuance, in payment of accrued consulting fees totaling $17,500. A gain on extinguishment of debt of $2,491 related to this compensation arrangement was recorded as a contribution to capital. As of January 31, 2020, consulting fees of $7,500 were payable, and the related party had also advanced the Company $9,240, for a total of $16,920 included in accounts payable and accrued expenses – related party. Effective August 1, 2019, the Company issued 1,000 shares of Series A preferred stock to Maple Resources for services rendered. The shares were valued by an independent valuation firm at $23,900. See Note 11. During the nine months ended January 31, 2019, we issued to an employee 93,620 shares of our common stock valued at $12,807 based on the market price on the date of issuance. The employee was terminated in January 2019. As a condition for entering into an October 9, 2018 convertible debenture (see Note 8), the lender required affiliates of Jack W. Hanks and Bruce Lemons, our directors (the “Affiliates”), to pledge their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to the lender to secure the repayment of the debenture by the Company. The pledge agreement was later amended to substitute 1,000 shares of Series A preferred stock (constituting 100% of the outstanding shares of Series B Preferred stock) for the Class B Common Stock. As consideration to the Affiliates for entering into the pledge agreement, the Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 2,000,000 shares of the Company’s common stock at $0.08 per share. During the nine months ended January 31, 2020, Maple Resources, BNL Family Trust (a trust established for the benefit of Bruce Lemons, a director of the Company, and his family) and an individual who is a consultant and shareholder of the Company loaned the Company a total of $392,500 in the form of convertible notes payable. See Note 8. The notes were issued for cash of $318,500, consulting fees of $30,000, accrued expenses of $30,000 and financing fees of $14,000. Notes totaling $354,000 were converted in November 2019 into 6,436,363,636 total common shares of the Company. At January 31, 2020, total principal of $38,500 and accrued interest payable of $1,621 were outstanding.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jan. 31, 2020
PROPERTY AND EQUIPMENT
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at: January 31, 2020 April 30, 2019 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 67,088 67,088 Refinery land improvements 452,005 441,465 Refinery land easements 37,015 37,015 580,934 570,394 Less accumulated depreciation and amortization (65,170 ) (39,227 ) $ 515,764 $ 531,167 On July 28, 2017, the Company acquired 126 acres of land located near Fort Stockton, Texas for $67,088. This 126-acre parcel is the tract on which the Company intends to build a crude oil refinery (Note 6). Subsequently through January 31, 2020, the Company incurred a total of $489,020 additional costs to acquire certain easements related to the land parcel and make other improvements. Depreciation and amortization expense totaled $8,718 and $571 for the three months ended January 31, 2020 and 2019, respectively and $25,943 and $1,715 for the nine months ended January 31, 2020 and 2019, respectively.

REFINERY PROJECT

REFINERY PROJECT	9 Months Ended
	Jan. 31, 2020
REFINERY PROJECT
NOTE 6 - REFINERY PROJECT	On March 4, 2017, we entered into an agreement with Maple Resources, a related party, to acquire all of Maple’s right, title and interest (the “Rights”) in plans to build a crude oil refinery in Pecos County, Texas (the “Refinery Transaction”). Pursuant to the Refinery Transaction, we agreed to acquire the Rights in exchange for the issuance of 15,000,000 Class B common shares. The 15,000,000 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. Through our wholly-owned subsidiary, Pecos Refining, we intend initially to build and commence operation of a 10,000 barrel-per-day distillation unit (the “Distillation Unit”) that will produce a non-transportation grade diesel primarily for sale in the local market for drilling mud and frac fluids, along with naphtha for use in petrochemical and refinery processing and residual fuel oil to be sold for use in other refineries or as marine fuel. In additional phases as separate projects we are contemplating building a second and possibly a third crude distillation unit with capacity of 10,000 bpd each. A later fourth phase may include the building and operation of a crude oil refinery (the “Large Refinery”) with up to 100,000 barrel-per-day capacity at a near-by location in West Texas (collectively with the Distillation Unit, the “Refinery Project”). The Refinery Project will be built on additional acres located 20 miles northeast of Fort Stockton, Texas. On July 28, 2017, we acquired the 126-acre parcel of the land, which is the site for our planned Distillation Unit (Note 5), at a purchase price of $550 per acre, or $67,088. We continue to negotiate with the seller of property to acquire an additional 381-acre parcel, which is the site for a second Distillation Unit. We will be required to obtain additional financing to complete this purchase. On July 31, 2017, we filed an application with the Texas Commission on Environmental Quality (“TCEQ”) to obtain an air quality permit and obtained permit approval from the TCEQ on August 30, 2017. Accordingly, we will begin construction on the Distillation Unit on 15 acres of our 126-acre tract as soon we receive adequate financing to do so. Completion of the Refinery Project will require substantial equity and debt financing and is subject to the receipt of required governmental permits.

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Jan. 31, 2020
ACCRUED EXPENSES
NOTE 7 - ACCRUED EXPENSES	Accrued expenses consisted of the following at: January 31, 2020 April 30, 2019 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 12,000 4,500 Accrued interest 320,447 209,947 Other 62,993 62,541 $ 425,530 $ 307,078

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jan. 31, 2020
NOTES PAYABLE
NOTE 8 - NOTES PAYABLE	Note Payable, Currently in Default Note payable, currently in default, consists of the following at: January 31, 2020 April 30, 2019 Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001 Accrued interest payable on note payable, currently in default, totaled $49,634 and $44,009 at January 31, 2020 and April 30, 2019, respectively. Convertible Notes Payable, Currently in Default Convertible notes payable, currently in default, consist of the following at: January 31, 2020 April 30, 2019 Note payable to an unrelated party, matured 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, matured 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 accredited investor, matured January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 59,400 - Note payable to an accredited investor, matured January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 42,328 - Note payable to an accredited investor, matured January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 42,365 - 219,093 75,000 Less discount - - Total $ 219,093 $ 75,000 Effective January 11, 2019, the Company issued and delivered to One44 Capital LLC (“One44”) a 10% convertible note in the principal amount of $120,000. The Company received net proceeds of $114,000 after payment of $6,000 of the fees and expenses of the lender and its counsel. One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share. The note matured on January 11, 2020 and was in default as of January 31, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $120,000 as of April 30, 2019. During the nine months ended January 31, 2020, One44 converted principal of $60,600 into common shares of the Company, resulting in a principal balance of $59,400 as of January 31, 2020. Effective January 17, 2019, the Company issued and delivered to JSJ Investments, Inc. (“JSJ”) a 12% convertible note in the principal amount of $125,000. The Company received net proceeds of $122,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. JSJ, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at $0.03 per share or, upon the occurrence of certain defined defaults, at a 42% discount to the lowest trading price during the 20 days prior to the date the notice of conversion is received by the Company. The note matured on January 17, 2020 and was in default as of January 31, 2020. The Company may redeem the note at redemption prices ranging from 135% to 150% during the first 180 days after issuance. The note had a principal balance of $125,000 as of April 30, 2019. During the nine months ended January 31, 2020, JSJ converted principal of $82,672 into common shares of the Company, resulting in a principal balance of $42,328 as of January 31, 2020. Effective April 24, 2019, the Company issued and delivered to EMA Financial, LLC (“EMA”) a 10% convertible note in the principal amount of $55,000. The note was issued at a discount and the Company received net proceeds of $50,000 after payment of $3,750 of the fees and expenses of the lender and its counsel. EMA, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to the day the notice of conversion is received by the Company. The note matured on January 24, 2020 and was in default as of January 31, 2020. During the first 180 days the Note is in effect, the Company may redeem the note at redemption prices ranging from 120% to $140%. The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $55,000 as of April 30, 2019. In November 2019, a penalty of $25,000 was added to the principal of the note. In addition, during the nine months ended January 31, 2020, EMA converted principal of $37,635 into common shares of the Company, resulting in a principal balance of $42,365 as of January 31, 2020. Accrued interest payable on convertible notes payable, currently in default, totaled $128,676 and $97,241 at January 31, 2020 and April 30, 2019, respectively. Current Convertible Notes Payable Current convertible notes payable consisted of the following at: January 31, 2020 April 30, 2019 Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price $ 24,700 $ 110,000 Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 70,000 70,000 Original issue discount convertible debenture to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 600,000 600,000 Note payable to an accredited investor, maturing January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020. - 120,000 Note payable to an accredited investor, maturing January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020 - 125,000 Note payable to an accredited investor, maturing January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020 55,000 Note payable to an accredited investor, maturing January 31, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 91,331 125,000 Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 35,900 - Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 110,000 Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 2,009 55,000 Note payable to an accredited investor, maturingn May 7, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 100,000 - Note payable to an accredited investor, maturing June 19, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 250,000 - Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing September 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price 10,000 - Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price – See discussion under Long-Term Convertible Notes Payable below: Advance dated September 13, 2018, maturing September 13, 2020 1,380 - Advance dated October 16, 2018, maturing October 16, 2020 123,200 - Note payable to an accredited investor, maturing January 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price, converted in full into sharesof common stock - 136,000 Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price, paid in full in June 2019 - 100,000 Note payable to an accredited investor, maturing September 21, 2019, with interest at 8%, converted in full into shares of common stock - 47,269 Total 1,531,520 1,653,269 Less discount (86,612 ) (869,433 ) Net $ 1,444,908 $ 783,836 Effective September 13, 2018, the Company issued and delivered to GS Capital Partners, LLC (“GS”) a 10% convertible note in the principal amount of $110,000. The note was issued at a discount, resulting in the Company’s receipt of $100,000 after payment of $5,500 of the fees and expenses of the lender and its counsel. GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock (i) during the first 180 days, at a price of $3.00 per share of common stock and (ii) thereafter at a 40% discount from the lowest trading price during the 20 days prior to conversion. The maturity date of the note has been extended to November 20, 2020. The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance. The note had a principal balance of $110,000 as of April 30, 2019. During the nine months ended January 31, 2020, GS converted principal of $85,300 into common shares of the Company, resulting in a principal balance of $34,700 as of January 31, 2020. Effective September 18, 2018, the Company issued and delivered to GS a 10% convertible note in the principal amount of $70,000. The note was issued at a discount and the Company received no net proceeds. GS paid $56,589 on behalf of the Company to a prior lender in settlement of a dispute and $9,101 was paid for fees and expenses of GS and its counsel. GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion (with a floor of $3.00 per share during the first six months after issuance.) The maturity date of the note has been extended to November 20, 2020. The Company may redeem the note at redemption prices ranging from 130% to 145% during the first 180 days after issuance. The note had a principal balance of $70,000 as of January 20, 2020 and April 30, 2019. Effective October 9, 2018, the Company issued and delivered to GS a 10% convertible debenture in the principal amount of $600,000. The debenture was issued with an original issue discount of $50,000, resulting in the Company’s receipt of $550,000 of net proceeds. The debenture was issued pursuant to a securities purchase agreement, which allows for the issuance of additional debentures to one or more holders on substantially identical terms. GS, at its option on and after the six-month anniversary of the date of issuance, may convert the unpaid principal balance of, and accrued interest on, the debentures into shares of common stock thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The maturity date of the debenture has been extended to November 20, 2020. The Company may redeem the debenture at redemption prices ranging from 112% to 137% during the first 180 days after issuance. The debenture had a principal balance of $600,000 as of January 20, 2020 and April 30, 2019. Affiliates of Jack W. Hanks and Bruce Lemons, our directors, pledged their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to GS to secure the repayment of the debenture by the Company. Effective January 31, 2019, the Company issued and delivered to Auctus Fund, LLC (“Auctus”) a 10% convertible note in the principal amount of $125,000. The Company received net proceeds $112,250 after payment of $12,750 of the fees and expenses of the lender and its counsel. Auctus, on or following the 180 th Effective February 7, 2019, the Company issued and delivered to Geneva Roth Remark Holdings, Inc. (“Geneva”) a 12% convertible note in the principal amount of $56,500. The note was issued at a discount, resulting in the Company’s receipt of $50,000 after payment of $3,000 of the fees and expenses of the lender and its counsel and an original issue discount of $3,500. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on May 7, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $56,500 as of April 30, 2019. During the nine months ended January 20, 2020, Geneva converted principal of $20,600 into common shares of the Company, resulting in a principal balance of $35,900 as of January 31, 2020. Effective February 20, 2019, the Company issued and delivered to GS a 10% convertible note in the principal amount of $110,000. The note was issued at a discount and the Company received net proceeds of $100,000 after payment of $5,500 of the fees and expenses of the lender and its counsel. During the first 180 days, GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.08 per share and thereafter at 40% discount from the lowest trading price during the 20 days prior to conversion. The maturity date of the note has been extended to November 20, 2020. The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance. The note had a principal balance of $110,000 as of January 31, 2020 and April 30, 2019. Effective February 27, 2019, the Company issued and delivered to Coventry Enterprises, LLC (“Coventry”) a 10% convertible note in the principal amount of $55,000. The Company received net proceeds of $52,500 after payment of $2,500 of the fees and expenses of the lender and its counsel. Coventry, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company. The note matures on February 27, 2020. During the first 150 days the Note is in effect, the Company may redeem the note at a redemption price of 135%. The note had a principal balance of $55,000 as of April 30, 2019. During the nine months ended January 20, 2020, Coventry converted principal of $52,991 into common shares of the Company, resulting in a principal balance of $2,009 as of January 31, 2020. Effective March 25, 2019, the Company issued and delivered to Geneva a 9% convertible note in the principal amount of $56,500. The note was issued at a discount, resulting in the Company’s receipt of $50,000 after payment of $3,000 of the fees and expenses of the lender and its counsel and an original issue discount of $3,500. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on June 25, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $56,500 as of January 31, 2020 and April 30, 2019. Effective May 7, 2019, the Company issued and delivered to Odyssey Capital Funding LLC (“Odyssey”) a 10% convertible note in the principal amount of $100,000. The Company received $95,000 after payment of $5,000 of fees and expenses of the lender and its counsel. Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the conversion date (with a floor of $0.03 per share for the six months following the date of the note). The note matures on May 7, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance. The note had a principal balance of $100,000 as of January 31, 2020. Effective June 4, 2019, the Company issued and delivered to Geneva a 9% convertible note in the principal amount of $56,500. The note was issued at a discount and the Company received $50,000 after an original issue discount of $3,500 and payment of $3,000 of fees and expenses of the lender and its counsel. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on September 4, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The Company may not redeem the note after the first 180 days after issuance. The note had a principal balance of $56,500 as of January 31, 2020. Effective June 19, 2019, the Company issued and delivered to Odyssey a 10% convertible note in the principal amount of $250,000. Of the note proceeds, $144,296 was paid to One44 to redeem its February 27, 2019 convertible note and the Company received $80,704 after payment of $25,000 of legal and brokerage fees. Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the date of conversion (with a floor of $0.03 per share for the six months following the date of the note). The note matures on June 19, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance. The note had a principal balance of $250,000 as of January 31, 2020. Effective December 27, 2020, the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $10,000 in payment of accrued fees of $10,000. Subject to available common shares to issue, the note is convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which shares of our common stock have been issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. The note had a principal balance of $10,000 as of January 31, 2020. On December 27, 2019, the consultant simultaneously submitted a notice to convert the note into 9,090,909,091 shares of the Company’s common stock. The conversion was not completed, and the shares have not been issued pending an increase in the number of authorized shares of common stock. Effective March 21, 2018, the Company issued and delivered to Auctus an 8% convertible note in the principal amount of $220,000. The Company received $202,000 of note proceeds after payment of $18,000 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 130% plus accrued interest. The redemption price thereafter increases to 145%, plus accrued interest, until the 180th day after issuance. Auctus, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s common stock at a price of no lower than $3.00 per share of common stock until the 180th day after issuance and thereafter at a 45% discount from the average of the two 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 Auctus into shares of common stock) on the maturity date of March 21, 2019. During the year ended April 30, 2019, the maturity date of the note was extended to September 21, 2019 and an extension fee of $15,000 was added to the note principal. During the year ended April 30, 2019, Auctus converted principal of $187,731 into common shares of the Company, resulting in a principal balance of $47,269 as of April 30, 2019. During the nine months ended January 31, 2020, the balance of the note was converted in full into shares of the Company’s common stock. Effective January 4, 2019, the Company issued and delivered to Geneva a 9% convertible note in the principal amount of $136,000. The note was issued at a discount, resulting in the Company’s receipt of $125,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the average of the three lowest trading prices during the 20 days prior to conversion. The note matures on January 4, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $136,000 as of April 30, 2019 and was converted in full into common shares of the Company during the nine months ended January 31, 2020. Effective February 27, 2019, the Company issued and delivered to One44 a 10% convertible note in the principal amount of $100,000. The Company received net proceeds of $95,000 after payment of $5,000 of the fees and expenses of the lender and its counsel. One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share. The note matures on February 27, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $100,000 as of April 30, 2019. The note was repaid in full in June 2019. Long-Term Convertible Notes Payable Long-term convertible notes payable consisted of the following at: January 31, 2020 April 30, 2019 Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated September 13, 2018, maturing September 13, 2020, reclassified to current convertible notes payable $ - $ 80,700 Advance dated October 16, 2018, maturing October 16, 2020, reclassified to current convertible notes payable - 246,400 Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, reclassified to current convertible notes payable - 56,500 Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price, reclassified to current convertible notes payable - 56,500 Total - 440,100 Less discount - (263,960 ) Total $ - $ 176,140 Effective September 13, 2018, the Company issued and delivered to Vista Capital Investments, LLC (“Vista”) a convertible note in the original maximum principal amount of $550,000 (consisting of an initial advance of $100,000 on such date and possible future advances). An original issue discount equal to 10% of each advance will be added to principal. The maturity date of advances under the convertible note is two years from the date of each advance. Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels. An original issue discount of $10,000 and a one-time 12% interest charge of $13,200 was added to the $100,000 advance at inception, resulting in total initial principal of $123,200. Through April 30, 2019, the note was partially converted into shares of the Company’s common stock resulting in a principal balance of $80,700 as of April 30, 2019. During the nine months ended January 31, 2020, Vista converted principal of $79,320 into common shares of the Company, resulting in a principal balance of $1,380 as of January 20, 2020, which has been reclassified as current in the Current Convertible Notes Payable section above. On October 16, 2018, the Company received proceeds of $200,000 from a second advance under the Vista long-term convertible note. An original issue discount of $20,000 and a one-time 12% interest charge of $26,400 was added to the note principal, resulting in total principal of $246,400, which balance was outstanding as of April 30, 2019. Effective May 14, 2019, Vista assigned $123,200 of this note, resulting in a principal balance of $123,200 as of January 31, 2020, which has been reclassified as current in the Current Convertible Notes Payable section above. Effective May 14, 2019, EMA purchased $123,400 of the principal balance due Vista from the October 16, 2018 advance under the long-term convertible note payable to Vista discussed above. The terms of the EMA convertible note payable are the same as those under the original Vista note and the note matures October 16, 2020. During the nine months ended January 31, 2020, EMA converted the note in full into common shares of the Company. Accrued interest payable on convertible notes payable totaled $142,136 and $58,915 at January 31, 2020 and April 30, 2019, respectively. On September 12, 2019, the Company and GS entered into an Amendment to Promissory Notes pursuant to which the maturity dates of the September 13, 2018, September 18, 2018 and October 5, 2018 GS convertible notes payable were extended to February 4, 2020. In consideration of the extension of maturity dates, GS is due a fee of $90,000 payable at the time of repayment of the notes. Subsequently on March 31, 2020, the Company and GS entered into a Second Amendment to Promissory notes pursuant to which the maturity dates of the September 13, 2018, September 18, 2018 and October 5, 2018 GS convertible notes payable were extended to November 20, 2020. (See Note 13). 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 assuming the existence of a tainted equity environment (see Note 10).

NOTES PAYABLE - RELATED PARTY

NOTES PAYABLE - RELATED PARTY	9 Months Ended
	Jan. 31, 2020
NOTES PAYABLE - RELATED PARTY
NOTE 9 - NOTES PAYABLE - RELATED PARTY	Convertible notes payable – related party consisted of the following at January 31, 2020: Related Party Maturity Date Consideration Amount Maple Resources Corporation (“Maple”) December 27, 2020 Cash of $5,500 and Financing Fees of $5,500 $ 11,000 BNL Family Trust (“BNL”) December 27, 2020 Cash 11,000 Shareholder and consultant December 27, 2020 Accrued Consulting Fees 10,000 Shareholder and consultant January 22, 2021 Cash 6,500 Total 38,500 Less discount - Net $ 38,500 The convertible notes payable – related party accrue interest at an annual rate of 5%. Accrued interest payable totaled $1,621 at January 31, 2020. Subject to available common shares available to issue, the convertible notes payable – related party are convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which shares of our common stock have been issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. The Company has identified the conversion feature of its convertible notes payable – related party as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and assuming the existence of a tainted equity environment (see Note 10). On November 5, 2019, Maple converted notes payable with total principal balance of $299,000 into 5,436,363,636 shares of the Company’s common stock. The notes were issued to Maple during the months of August through October 2019 in consideration for cash of $276,000, consulting fees of $20,000 and financing fees of $3,000. On November 5, 2019, BNL converted a note payable with a principal balance of $20,000 into 363,636,364 shares of the Company’s common stock. The note was issued to BNL in August and October 2019 for cash of $20,000. On November 5, 2019, the consultant converted notes payable with total principal balance of $35,000 into 636,363,636 shares of the Company’s common stock. The notes were issued to the consultant during the months of August through October 2019 in consideration for cash of $5,000 and accrued consulting fees of $30,000. On December 27, 2019, the related party lenders simultaneously submitted notices to convert the total note principal of $32,000 into 29,090,909,091 total shares of the Company’s common stock. The conversions were not completed, and the shares have not been issued pending an increase in the number of authorized shares of common stock. On January 22, 2020, the consultant simultaneously submitted a notice to convert the note with principal of $6,500 into 5,909,090,909 shares of the Company’s common stock. The conversion was not completed, and the shares have not been issued pending an increase in the number of authorized shares of common stock.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Jan. 31, 2020
DERIVATIVE LIABILITIES
NOTE 10 - DERIVATIVE LIABILITIES	In a series of subscription agreements, the Company issued warrants in prior years 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 recently issued stock options as derivatives. As of January 31, 2020, 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, stock options 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 nine months ended January 31, 2020, we had the following activity in our derivative liabilities: Options and Convertible Warrants Notes Total Balance, April 30, 2019 $ 18,063 $ 1,807,533 $ 1,825,596 New issuances of options, warrants and debt - 50,960 50,960 Debt conversions and repayments - (785,914 ) (785,914 ) Change in fair value of derivative liabilities (10,174 ) 971,952 961,778 Balance, January 20, 2020 $ 7,889 $ 2,044,531 $ 2,052,420 Key inputs and assumptions used in valuing the Company’s derivative liabilities as of January 31, 2020 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rate of 1.51% - 2.35% · The probability of future financing was estimated at 100% · Computed volatility ranging from 215% to 628% 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.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Jan. 31, 2020
STOCKHOLDERS' DEFICIT
NOTE 11 - STOCKHOLDERS' DEFICIT	Authorized Shares As of January 20, 2020, the Company had authorized 25,010,000,000 shares consisting of 25,000,000,000 shares of common stock and 10,000,000 shares of preferred stock. On November 4, 2019, we received confirmation from the Secretary of State of Nevada that an amendment to our Amended and Restated Articles of Incorporation to increase the number of authorized shares of common stock from 12,000,000,000 to 25,000,000,000 shares was accepted for filing, effective October 30, 2019. On December 4, 2019, the Company issued 15,000,000 shares of its Class A common stock to Maple Resources in conversion of all outstanding Class B common stock. In accordance with the Company’s amended Articles of Incorporation, effective with this conversion, all authorized common shares are designated common shares. This combination of Class A and Class B common stock into one class of common stock has been given retroactive treatment in the accompanying condensed consolidated financial statements for all periods presented. Effective July 30, 2019, the Company filed a Certificate of Designation designating Series A preferred stock consisting of 1,000 shares and having the rights and preferences set forth in the Certificate of Designation of the Series A preferred stock, as detailed below. Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock of the Company executed a written consent approving an amendment to Article IV of the Amended and Restated Articles of Incorporation of the Company for these proposals. On September 14, 2018, the Company amended its articles of incorporation to provide for a 1 for 100 reverse stock split of our common shares. Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock of the Company executed a written consent approving an amendment to Article IV of the Amended and Restated Articles of Incorporation of the Company. The amendment was also approved by the Company’s Board of Directors and declared effective by FINRA on November 15, 2018. The Company has given retroactive effect to the reverse stock split for all periods presented. Common Stock Issuances During the nine months ended January 31, 2020, the Company issued a total of 13,284,656,045 shares of its common stock: 30,000 shares for services valued at $84; 169,913,936 shares valued at $46,945 in payment of accrued expenses of $55,500 resulting in a gain on extinguishment of debt of $8,555; 6,678,348,473 shares valued at $811,676 in conversion of convertible notes principal of $769,256, accrued interest payable of $33,670 and payment of fees of $8,750; and 6,436,363,636 shares in conversion of convertible notes payable – related party principal of $354,000. Settlement of derivative liabilities in debt conversions and repayments totaled $785,914. During the nine months ended January 31, 2019, the Company issued a total of 16,217,608 shares of its Class A common stock: 426,419 shares for services valued at $80,812 resulting in a gain on extinguishment of debt of $14,751; 16,031 shares valued at $6,252 in payment of accrued expenses of $5,000 resulting in a loss on extinguishment of liabilities of $1,252; 14,785,215 shares valued at $1,734,552 in conversion of convertible notes principal of $942,082, accrued interest payable of $48,728, settlement of derivative liabilities of $742,242 and payment of fees of $1,500, resulting in a gain on conversion of debt of $41,198; 989,474 shares pursuant to Equity Purchase Agreement (Note 10) for stock subscription receivable of $116,252; and 469 shares valued at $1 for reverse split rounding. Series A Preferred Stock The Series A preferred stock has no redemption, conversion or dividend rights; however, the holders of the Series A preferred stock, voting separately as a class, has the right to vote on all shareholder matters equal to 51% of the total vote. Effective August 1, 2019, the Company issued 1,000 shares of Series A preferred stock to Maple Resources for services rendered. The shares were valued at $23,900 by an independent valuation firm. Warrants The Company has issued warrants in prior years 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 9). A summary of warrant activity during the nine months ended January 31, 2020 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2019 1,789,293 $ 1.00 2.91 Granted 444,248,462 $ 1.00 Canceled / Expired - Exercised - Outstanding, January 31, 2020 446,037,755 $ 1.00 2.16 The warrant shares granted during the nine months ended January 31, 2020 are comprised of warrant shares issued to warrant holders pursuant to anti-dilution provisions. Stock Options As a condition for entering into the October 9, 2018 GS convertible debenture (see Note 8), GS required affiliates of Jack W. Hanks and Bruce Lemons, our directors (the “Affiliates”), to pledge their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to GS to secure the repayment of the debenture by the Company. As consideration to the Affiliates for entering into the GS pledge agreement, the Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 2,000,000 common shares of the Company at $0.08 per share. A summary of the stock option activity during the nine months ended January 31, 2020 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2019 2,000,000 $ 0.08 9.62 Granted - Canceled / Expired - Exercised - Outstanding, January 31, 2020 2,000,000 $ 0.08 8.67 Common Stock Reserved Combined with the 13,352,828,472 common shares outstanding at January 31, 2020, all authorized common shares have been issued or reserved for issuance of outstanding warrants, stock options, and convertible notes payable and no common shares are available for share issuances other than those shares included in the reserves.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 12 - COMMITMENTS AND CONTINGENCIES	Legal There were no legal proceedings against the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2020
SUBSEQUENT EVENTS
NOTE 13 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. On March 31, 2020, the Company and GS entered into a Second Amendment to Promissory Notes pursuant to which the maturity dates of the September 13, 2018, September 18, 2018 and October 5, 2018 GS convertible notes payable (the “Notes”) were extended to November 20, 2020. In consideration of the extension of maturity dates, GS is due an extension fee of $200,000 due and payable in cash as an increase to the principal balance of the Notes. The extension fee is payable at the earlier of (1) in connection with, and at the time of repayment of the Notes, or (2) on November 20, 2020. Further, the interest rate on the Notes was increased to 18% per annum effective as of February 20, 2020. repayment of the notes. On February 12, 2020 Maple loaned the Company $5,000 pursuant to a convertible promissory note with the same terms as described in Note 9. Maple simultaneously submitted a notice to convert the note into 4,545,454,545 shares of the Company’s common stock. The conversion was not completed, and the shares have not been issued pending an increase in the number of authorized shares of common stock. With an effective date of April 20, 2020, a loan to the Company was approved under the terms and conditions of the Paycheck Protection Program of the United States Small Business Administration (“SBA”) and the CARES Act (2020) (H.R. 748) (15 U.S.C. 636 et seq.) ( the “Act” ) in the amount of $167, 918 and was funded on April 21, 2020. The loan may be forgiven pursuant to the provisions of the Act.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING 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.
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: Office furniture and equipment 10 years Computer equipment and software 5 years Refinery land improvements 15 years Refinery land easements 10 years The refinery land easements owned by the Company have a legal life of 10 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, the Company issued warrants in prior years 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 January 31, 2020, 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, stock options and convertible debt are included in the value of the 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: January 31, 2020 Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,052,420 $ - $ - $ 2,052,420 April 30, 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,825,596 $ - $ - $ 1,825,596
Revenue Recognition	Effective May 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, as amended, using the modified retrospective method, which requires the cumulative effect of adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. To date, the Company has no operating revenues; therefore, there was no cumulative effect of adopting the new standard and no impact on our financial statements. The new standard provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.
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 income (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 and nine months ended January 31, 2020 and 2019, 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 nine months ended January 31, 2020 and 2019, the Company recorded share-based compensation to employees of $0 and $12,807, respectively.
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 the prior-year period have been reclassified to conform with the current-year period presentation.
Recently issued accounting pronouncements	In December 2019, the FASB issued Accounting Standards Update (ASU) No. 2019-12, “Simplifying the Accounting for Income Taxes” (Income Taxes Topic 740). The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general provision of Topic 740. The amendments also improve consistent application of and simplify General Accepted Accounting Principles for other areas of Topic 740 by clarifying and amending existing practice. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted. The Company is currently unable to determine the impact on its consolidated financial statements of the implementation of this ASU. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. This new pronouncement, as amended, is effective January 1, 2019 for calendar-year-end public companies, or May 1, 2019 for the Company. The Company currently does not have any material leases and the adoption of this new pronouncement did not have a material impact on its consolidated financial statements. 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.

BACKGROUND, ORGANIZATION AND _2

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jan. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Entity operational details	Name of Entity % Form State of Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent Pecos Refining & Transport, LLC (“Pecos Refining”) 100% Corporation Texas 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 ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jan. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Estimated useful life of the related asset	Office furniture and equipment 10 years Computer equipment and software 5 years Refinery land improvements 15 years Refinery land easements 10 years
Summary of derivative liabilities	January 31, 2020 Total Level 1 Level 2 Level 3 Derivative liabilities $ 2,052,420 $ - $ - $ 2,052,420 April 30, 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,825,596 $ - $ - $ 1,825,596

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Jan. 31, 2020
PROPERTY AND EQUIPMENT
Property and Equipment	January 31, 2020 April 30, 2019 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 67,088 67,088 Refinery land improvements 452,005 441,465 Refinery land easements 37,015 37,015 580,934 570,394 Less accumulated depreciation and amortization (65,170 ) (39,227 ) $ 515,764 $ 531,167

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Jan. 31, 2020
ACCRUED EXPENSES
Accrued expenses	January 31, 2020 April 30, 2019 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 12,000 4,500 Accrued interest 320,447 209,947 Other 62,993 62,541 $ 425,530 $ 307,078

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Jan. 31, 2020
NOTES PAYABLE
Schedule of Notes payable, currently in default	January 31, April 30, Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001
Schedule of Convertible Notes Payable, Currently in Default	January 31, 2020 April 30, 2019 Note payable to an unrelated party, matured 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, matured 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 accredited investor, matured January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 59,400 - Note payable to an accredited investor, matured January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 42,328 - Note payable to an accredited investor, matured January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 42,365 - 219,093 75,000 Less discount - - Total $ 219,093 $ 75,000
Schedule of Current Convertible Notes Payable	January 31, 2020 April 30, 2019 Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price $ 24,700 $ 110,000 Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 70,000 70,000 Original issue discount convertible debenture to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 600,000 600,000 Note payable to an accredited investor, maturing January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020. - 120,000 Note payable to an accredited investor, maturing January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020 - 125,000 Note payable to an accredited investor, maturing January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price. In default at January 31, 2020 55,000 Note payable to an accredited investor, maturing January 31, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 91,331 125,000 Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 35,900 - Note payable to an accredited investor, maturing November 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 110,000 Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 2,009 55,000 Note payable to an accredited investor, maturingn May 7, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 100,000 - Note payable to an accredited investor, maturing June 19, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 250,000 - Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing September 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price 10,000 - Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price – See discussion under Long-Term Convertible Notes Payable below: Advance dated September 13, 2018, maturing September 13, 2020 1,380 - Advance dated October 16, 2018, maturing October 16, 2020 123,200 - Note payable to an accredited investor, maturing January 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price, converted in full into sharesof common stock - 136,000 Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price, paid in full in June 2019 - 100,000 Note payable to an accredited investor, maturing September 21, 2019, with interest at 8%, converted in full into shares of common stock - 47,269 Total 1,531,520 1,653,269 Less discount (86,612 ) (869,433 ) Net $ 1,444,908 $ 783,836
Schedule of Long-term convertible notes payable	January 31, 2020 April 30, 2019 Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated September 13, 2018, maturing September 13, 2020, reclassified to current convertible notes payable $ - $ 80,700 Advance dated October 16, 2018, maturing October 16, 2020, reclassified to current convertible notes payable - 246,400 Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, reclassified to current convertible notes payable - 56,500 Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price, reclassified to current convertible notes payable - 56,500 Total - 440,100 Less discount - (263,960 ) Total $ - $ 176,140

NOTES PAYABLE - RELATED PARTY (

NOTES PAYABLE - RELATED PARTY (Tables)	9 Months Ended
	Jan. 31, 2020
NOTES PAYABLE
Schedule of Convertible notes payable - related party	Related Party Maturity Date Consideration Amount Maple Resources Corporation (“Maple”) December 27, 2020 Cash of $5,500 and Financing Fees of $5,500 $ 11,000 BNL Family Trust (“BNL”) December 27, 2020 Cash 11,000 Shareholder and consultant December 27, 2020 Accrued Consulting Fees 10,000 Shareholder and consultant January 22, 2021 Cash 6,500 Total 38,500 Less discount - Net $ 38,500

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Jan. 31, 2020
DERIVATIVE LIABILITIES
Derivative liabilities	Options and Convertible Warrants Notes Total Balance, April 30, 2019 $ 18,063 $ 1,807,533 $ 1,825,596 New issuances of options, warrants and debt - 50,960 50,960 Debt conversions and repayments - (785,914 ) (785,914 ) Change in fair value of derivative liabilities (10,174 ) 971,952 961,778 Balance, January 20, 2020 $ 7,889 $ 2,044,531 $ 2,052,420

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	9 Months Ended
	Jan. 31, 2020
STOCKHOLDERS' DEFICIT
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2019 1,789,293 $ 1.00 2.91 Granted 444,248,462 $ 1.00 Canceled / Expired - Exercised - Outstanding, January 31, 2020 446,037,755 $ 1.00 2.16
Summary of stock option activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2019 2,000,000 $ 0.08 9.62 Granted - Canceled / Expired - Exercised - Outstanding, January 31, 2020 2,000,000 $ 0.08 8.67

BACKGROUND, ORGANIZATION AND _3

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details)	9 Months Ended
	Jan. 31, 2020
State of Incorporation	Nevada
MMEX Resources Corporation [Member]
State of Incorporation	Nevada
Form of Entity	Corporation
Relationship	Parent
Pecos Refining & Transport, LLC [Member]
State of Incorporation	Texas
Form of Entity	Corporation
Relationship	Subsidiary
Ownership Percentage	100.00%
Armadillo Holdings Group Corp. [Member]
State of Incorporation	British Virgin Isles
Form of Entity	Corporation
Relationship	Subsidiary
Ownership Percentage	100.00%
Armadillo Mining Corp [Member]
State of Incorporation	British Virgin Isles
Form of Entity	Corporation
Relationship	Subsidiary
Ownership Percentage	98.60%

BACKGROUND, ORGANIZATION AND _4

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	9 Months Ended
	Jan. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
State of Incorporation	Nevada

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Jan. 31, 2020
Office furniture and equipment [Member]
Property plant and equipment estimated useful life	10 years
Computer equipment and software [Member]
Property plant and equipment estimated useful life	5 years
Refinery land improvements [Member]
Property plant and equipment estimated useful life	15 years
Refinery land easements [Member]
Property plant and equipment estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Derivative liabilities	$ 2,052,420	$ 1,825,596
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 2,052,420	$ 1,825,596

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2020	Jan. 31, 2019
Share-based compensation	$ 0	$ 12,807
Refinery land easements [Member]
Property plant and equipment estimated useful life	10 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
GOING CONCERN
Accumulated deficit	$ (42,430,372)	$ (39,064,118)
Stockholders' deficit	$ (4,707,410)	$ (3,363,675)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 27, 2019	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2020	Jan. 31, 2019	Dec. 04, 2019	Nov. 30, 2019	Apr. 30, 2019
Accounts payable and accrued expenses - related party		$ 112,082		$ 112,082				$ 41,036
Pledge agreement, description				The pledge agreement was later amended to substitute 1,000 shares of Series A preferred stock (constituting 100% of the outstanding shares of Series B Preferred stock) for the Class B Common Stock. As consideration to the Affiliates for entering into the pledge agreement, the Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 2,000,000 shares of the Companys common stock at $0.08 per share.
Cash		$ 318,500		$ 318,500
Consulting fees				30,000
Convertible notes payable				392,500
Financing fees				14,000
Accrued expenses		30,000		30,000
Accrued interest payable		1,621		1,621
Principal amont		38,500		$ 38,500
Debt conversion cnvertible in to common stock share issued, shares	9,090,909,091			6,436,363,636
Debt conversion cnvertible in to common stock share issued, amount				$ 354,000
Accounts payable and accrued expenses - related party		$ 110,440		$ 110,440				$ 41,036
Common stock shares issued		13,352,828,472		13,352,828,472				68,172,427
Gain (loss) on extinguishment of debt				$ (8,555)	$ (13,500)
Share-based compensation to employees, Value				$ 0	12,807
Series A Preferred Stock [Member] | August 1, 2019 [Member]
Preferred stock shares issued		1,000		1,000
Preferred stock par value		$ 23,900		$ 23,900
Common Class A and ClassB [Member] | Subsequent Event [Member]
Common stock shares issued						15,000,000
Share-based compensation to employees, shares				93,620
Share-based compensation to employees, Value				$ 12,807
Common Class B [Member]
Outstanding shares to be kept as pledge to secure debt, percentage				100.00%
Related Party [Member] | Common Stocks [Member]
Consulting fees and expense				$ 7,500
Accounts payable and accrued expenses - related party		$ 16,920		16,920
Shares issued value related party each month				2,500
Proceeds from issuance of common stock				$ 15,009
Shares issued				38,761,580
Payment of accrued consulting fees				$ 17,500
Gain (loss) on extinguishment of debt				2,491
Advance to company		9,240		9,240
Maple Resources Corporation [Member] | Common Stocks [Member]
Shares issued value related party each month				5,000
Common stock shares issued							76,282,091
Maple Resources Corporation [Member] | President and CEO [Member]
Consulting fees and expense		$ 24,733	$ 92,212	222,022	$ 257,391
Consulting fees (Monthly)				$ 17,897

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Property and equipment, gross	$ 580,934	$ 570,394
Less accumulated depreciation and amortization	(65,170)	(39,227)
Property and equipment, net	515,764	531,167
Refinery Land [Member]
Property and equipment, gross	67,088	67,088
Office furniture and equipment [Member]
Property and equipment, gross	13,864	13,864
Computer equipment and software [Member]
Property and equipment, gross	10,962	10,962
Refinery land improvements [Member]
Property and equipment, gross	452,005	441,465
Refinery land easements [Member]
Property and equipment, gross	$ 37,015	$ 37,015

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative)	1 Months Ended	3 Months Ended		9 Months Ended
	Jul. 28, 2017USD ($)a	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)	Jan. 31, 2020USD ($)	Jan. 31, 2019USD ($)
Depreciation and amortization expense		$ 8,718	$ 571	$ 25,943	$ 1,715
Acquisition of land | a	126
Payment to acquire land	$ 67,088
Land Parcel [Member]
Land improvement cost				$ 489,020
Land Parcel [Member] | First Tranche [Member]
Acquisition of land | a	126
Payment to acquire land	$ 67,088

REFINERY PROJECT (Details Narra

REFINERY PROJECT (Details Narrative)	Mar. 04, 2017USD ($)shares	Jul. 28, 2017USD ($)a	Jan. 31, 2020USD ($)shares	Jan. 31, 2019USD ($)	Jan. 31, 2020USD ($)shares	Jan. 31, 2019USD ($)	Apr. 30, 2019shares
Refinery start-up costs	$ 150,000		$ 43,467	$ 156,124	$ 182,406	$ 472,769
Acquisition of land | a		126
Payment to acquire land		$ 67,088
Common stock, shares issued | shares			13,352,828,472		13,352,828,472		68,172,427
Common Class B [Member]
Refinery project operation description	Through our wholly-owned subsidiary, Pecos Refining, we intend initially to build and commence operation of a 10,000 barrel-per-day distillation unit (the "Distillation Unit") that will produce a non-transportation grade diesel primarily for sale in the local market for drilling mud and frac fluids, along with naphtha for use in petrochemical and refinery processing and residual fuel oil to be sold for use in other refineries or as marine fuel. Through a separate subsidiary, we intend to build and commence operation of a crude oil refinery (the "Large Refinery") with up to 100,000 barrel-per-day capacity at a near-by location in West Texas (collectively with the Distillation Unit, the "Refinery Project"). The Refinery Project will be built on additional acres located 20 miles northeast of Fort Stockton, Texas.
Acquire shares of common stock | shares	15,000,000
Common Class B [Member] | Rights [Member]
Common stock, shares issued | shares	15,000,000
Common Stock, Value	$ 150,000
Land Parcel [Member] | First Tranche [Member]
Acquisition of land | a		126
Payment to acquire land		$ 67,088
Remaining property to acquire | a		381
Land purchase price per acre		$ 550

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Total Accrued Expenses	$ 425,530	$ 307,078
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090
Accrued Consulting [Member]
Total Accrued Expenses	12,000	4,500
Accrued Interest [Member]
Total Accrued Expenses	320,447	209,947
Other [Member]
Total Accrued Expenses	$ 62,993	$ 62,541

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Notes payable, currently in default	$ 75,001	$ 75,001
Note Payable [Member]
Notes payable, currently in default	$ 75,001	$ 75,001

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Convertible notes payable, currently in default	$ 219,093	$ 75,000
Less discount
Total	219,093	75,000
Notes Payable Four [Member]
Convertible notes payable	42,365
Notes Payable Three [Member]
Convertible notes payable	42,328
Notes Payable Two [Member]
Convertible notes payable	59,400
Notes Payable One [Member]
Convertible notes payable	25,000	25,000
Note Payable [Member]
Convertible notes payable	$ 50,000	$ 50,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Total	$ 1,531,520	$ 1,653,269
Less discount	(86,612)	(869,433)
Net	1,444,908	783,836
Convertible Notes Payable [Member] | Accredited investor Eighteen [Member]
Total		47,269
Convertible Notes Payable [Member] | Accredited investor Seventeen [Member]
Total		100,000
Convertible Notes Payable [Member] | Accredited investor sixteen [Member]
Total		136,000
Convertible Notes Payable [Member] | Accredited investor fifteen [Member]
Total	123,200
Convertible Notes Payable [Member] | Accredited investor fourteen [Member]
Total	1,380
Convertible Notes Payable [Member] | Accredited investor [Member]
Total	24,700	110,000
Convertible Notes Payable [Member] | Accredited investor one [Member]
Total	70,000	70,000
Convertible Notes Payable [Member] | Accredited investor two [Member]
Total	600,000	600,000
Convertible Notes Payable [Member] | Accredited investor three [Member]
Total		120,000
Convertible Notes Payable [Member] | Accredited investor four [Member]
Total		125,000
Convertible Notes Payable [Member] | Accredited investor five [Member]
Total		55,000
Convertible Notes Payable [Member] | Accredited investor six [Member]
Total	91,331	125,000
Convertible Notes Payable [Member] | Accredited investor seven [Member]
Total	35,900
Convertible Notes Payable [Member] | Accredited investor eight [Member]
Total	110,000	110,000
Convertible Notes Payable [Member] | Accredited investor nine [Member]
Total	2,009	55,000
Convertible Notes Payable [Member] | Accredited investor ten [Member]
Total	100,000
Convertible Notes Payable [Member] | Accredited investor eleven [Member]
Total	250,000
Convertible Notes Payable [Member] | Accredited investor twelve [Member]
Total	56,500
Convertible Notes Payable [Member] | Accredited investor thirteen [Member]
Total	56,500
Convertible Notes Payable [Member] | Individual [Member]
Total	$ 10,000

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Jan. 31, 2020	Apr. 30, 2019
Total		$ 440,100
Less discount		(263,960)
Total		176,140
Long Term Convertible Notes Payable [Member]
Total		80,700
Long Term Convertible Notes Payable One [Member]
Total		246,400
Long Term Convertible Notes Payable Two [Member]
Total		56,500
Long Term Convertible Notes Payable Three [Member]
Total		$ 56,500

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 04, 2019	May 14, 2019	May 07, 2019	Feb. 07, 2019	Jan. 11, 2019	Dec. 14, 2018	Oct. 09, 2018	Sep. 13, 2018	Nov. 30, 2019	Nov. 27, 2019	Jun. 19, 2019	Apr. 30, 2019	Apr. 24, 2019	Mar. 25, 2019	Mar. 21, 2019	Feb. 27, 2019	Feb. 20, 2019	Jan. 31, 2019	Jan. 17, 2019	Oct. 19, 2018	Oct. 16, 2018	Sep. 18, 2018	Mar. 21, 2018	Jan. 31, 2020	Jan. 31, 2019	Apr. 30, 2019	Jan. 20, 2020
Principal amount																								$ 10,000
Debt conversion, converted instrument, shares issued										9,090,909,091														6,436,363,636
Proceeds from issuance of debt																								$ 365,300	$ 1,650,028
Debt instrument converted principal amount																								354,000
Accrued interest payable																								1,621
Accrued interest payable																								1,621
Convertible Notes [Member] | Coventry Enterprises, LLC [Member]
Principal amount												$ 55,000												2,009		$ 55,000
Debt redemption description																During the first 150 days the Note is in effect, the Company may redeem the note at a redemption price of 135%.
Conversion of principal amount																$ 55,000										55,000
Proceeds from issuance of debt																52,500
Fees and expenses																$ 2,500
Maturity date																Feb. 27, 2020
Debt instrument converted principal amount																								52,991
Convertible note payable interest rate																10.00%
Convertible Notes Payable One [Member]
Accrued interest payable												97,241												128,676		97,241
Odyssey Capital Funding LLC One [Member]
Principal amount								$ 550,000												$ 550,000				100,000
Conversion of principal amount
Odyssey Capital Funding LLC [Member]
Principal amount								550,000			$ 250,000	183,580								550,000				250,000		183,580
Debt redemption description			The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance.								The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance.
Original issue discount description			Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the date of conversion (with a floor of $0.03 per share for the six months following the date of the note).								Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the date of conversion (with a floor of $0.03 per share for the six months following the date of the note).
Proceeds from issuance of debt			$ 95,000								$ 80,704							$ 112,250					$ 202,000
Fees and expenses			$ 5,000								$ 25,000
Maturity date			May 7, 2020								Jun. 19, 2020
Interest rate			10.00%								10.00%												10.00%
Debt instrument converted principal amount			$ 100,000								$ 80,704
Debt issue discount								10,000
Note Payable One [Member]
Accrued interest payable												44,009												49,634		44,009
Notes Payable One [Member]
Principal amount												110,000												110,000		110,000
Note Payable [Member]
Accrued interest payable												58,915												142,136		58,915
Notes Payable [Member]
Accrued interest payable												44,009												49,634		44,009
Geneva Roth Remark Holdings, Inc. [Member] | Convertible Note [Member]
Principal amount	$ 56,500							550,000				56,500		$ 56,500						$ 550,000				35,900		$ 56,500
Terms of conversion feature	Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 29% discount from the lowest trading price during the 20 days prior to conversion.			Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the lowest trading price during the 20 days prior to conversion.													The note into shares of common stock at a price of $0.08 per share and thereafter at 40% discount from the lowest trading price during the 20 days prior to conversion.
Debt redemption description	The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The Company may not redeem the note after the first 180 days after issuance.			The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance										The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The Company may not redeem the note after the first 180 days after issuance.			The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance
Original issue discount description				3500
Conversion of principal amount				$ 56,500													$ 110,000
Proceeds from issuance of debt				50,000													100,000
Fees and expenses	$ 3,000			$ 3,000										$ 3,000			$ 5,500
Maturity date	Sep. 4, 2020			May 7, 2020									Jan. 24, 2020	Jun. 25, 2020			Feb. 20, 2020
Interest rate	9.00%													9.00%									10.00%
Debt instrument converted principal amount	$ 50,000													$ 50,000										20,600
Debt issue discount	3,500							$ 10,000						3,500
Auctus Fund, LLC [Member]
Principal amount												125,000												$ 91,331		$ 125,000
Terms of conversion feature					125,000													Auctus, on or following the 180th calendar day after the issuance date of the note, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock a 40% discount to the lowest trading price during the 20 days prior to the date the notice of conversion is received by the Company
Debt redemption description																		The Company may redeem the note at redemption prices ranging from 120% to 135% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date
Proceeds from issuance of debt																		$ 112,250
Fees and expenses																		12,750
Interest rate																								10.00%
Debt instrument converted principal amount																								$ 33,669
EMA Financial, LLC [Member] | Convertible Note [Member]
Principal amount												55,000												42,365		55,000
Terms of conversion feature													The note matures on January 24, 2020. During the first 180 days the Note is in effect, the Company may redeem the note at redemption prices ranging from 120% to $140%The Company may not redeem the note after 180 days from the issuance date
Proceeds from issuance of debt													$ 50,000					112,250
Fees and expenses													$ 3,750					12,750
Maturity date													Apr. 24, 2020
Interest rate													10.00%
Debt instrument converted principal amount		$ 123,400											$ 55,000											37,635
Penalty									$ 25,000
JSJ [Member] | Convertible Notes [Member]
Principal amount												70,000												84,021		70,000
Terms of conversion feature																			JSJ, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at $0.03 per share or, upon the occurrence of certain defined defaults, at a 42% discount to the lowest trading price during the 20 days prior to the date the notice of conversion is received by the Company
Debt redemption description
GS Capital Partners, LLC [Member] | Convertible Note [Member]
Principal amount																								34,700
Terms of conversion feature							The debenture was issued pursuant to a securities purchase agreement, which allows for the issuance of additional debentures to one or more holders on substantially identical terms. GS, at its option on and after the six-month anniversary of the date of issuance, may convert the unpaid principal balance of, and accrued interest on, the debentures into shares of common stock thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion.	The note into shares of common stock (i) during the first 180 days, at a price of $3.00 per share of common stock and (ii) thereafter at a 40% discount from the lowest trading price during the 20 days prior to conversion.														The note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion (with a floor of $3.00 per share during the first six months after issuance.)
Debt redemption description							The Company may redeem the debenture at redemption prices ranging from 112% to 137% during the first 180 days after issuance	The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance														The Company may redeem the note at redemption prices ranging from 130% to 145% during the first 180 days after issuance
Conversion of principal amount							$ 600,000	$ 110,000														$ 70,000
Proceeds from issuance of debt							$ 550,000	100,000														56,589
Fees and expenses								$ 5,500														$ 9,101
Maturity date							Nov. 20, 2020	Nov. 20, 2020														Nov. 20, 2020
Debt instrument converted principal amount																								85,300
Convertible note payable interest rate							10.00%	10.00%														10.00%
Fees and Expense																						$ 9,101		90,000
One44 Capital LLC [Member] | Convertible Note [Member]
Principal amount												120,000												59,400		120,000
Terms of conversion feature					One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share
Debt redemption description					The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date											The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date
Conversion of principal amount					$ 120,000
Proceeds from issuance of debt					114,000
Fees and expenses					$ 6,000
Maturity date					Jan. 11, 2020
Debt instrument converted principal amount																								60,600
Convertible note payable interest rate					10.00%
JSJ Investments, Inc [Member] | Convertible Note [Member]
Principal amount												125,000												42,328		125,000
Terms of conversion feature																			JSJ, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at $0.03 per share or, upon the occurrence of certain defined defaults, at a 42% discount to the lowest trading price during the 20 days prior to the date the notice of conversion is received by the Company
Debt redemption description																			The Company may redeem the note at redemption prices ranging from 135% to 150% during the first 180 days after issuance
Conversion of principal amount																			$ 125,000
Proceeds from issuance of debt																			122,000
Fees and expenses																			$ 3,000
Maturity date																			Jan. 17, 2020
Debt instrument converted principal amount																								82,672
Convertible note payable interest rate																			12.00%
Auctus [Member] | Convertible Note [Member]
Principal amount								$ 550,000				47,269								$ 550,000						$ 47,269
Debt redemption description													the Company may redeem the note at redemption prices ranging from 120% to $140%The Company may not redeem the note after 180 days from the issuance date.										The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 130% plus accrued interest. The redemption price thereafter increases to 145%, plus accrued interest, until the 180th day after issuance. Auctus, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s common stock at a price of no lower than $3.00 per share of common stock until the 180th day after issuance and thereafter at a 45% discount from the average of the two lowest trading prices during the 25 days prior to conversion
Original issue discount description
Conversion of principal amount					$ 125,000							187,731						125,000					$ 220,000			$ 136,000
Proceeds from issuance of debt													$ 50,000					$ 112,250					202,000
Fees and expenses													$ 3,750										$ 18,000
Maturity date	Sep. 4, 2020												Jan. 24, 2020										Mar. 21, 2019
Interest rate													10.00%		8.00%								8.00%
Extension fee												15,000
One44 [Member] | Convertible Note [Member]
Principal amount																$ 95,000
Debt redemption description																The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date.
Original issue discount description																One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share.
Conversion of principal amount																$ 100,000										$ 100,000
Fees and expenses																$ 5,000
Maturity date																Feb. 27, 2020
Interest rate																10.00%
Vista [Member] | Long Term Convertible Note [Member]
Principal amount												123,200														123,200
Vista [Member] | Long Term Convertible Note [Member] | Second Advance [Member]
Principal amount												54,520														54,520
Proceeds from issuance of debt						$ 100,000
Debt instrument converted principal amount	$ 123,200							123,200
Debt issue discount						10,000
Interest charge						$ 13,200
Vista [Member] | Convertible Note [Member]
Principal amount								$ 550,000				246,400								$ 550,000				123,200		$ 246,400	$ 1,380
Terms of conversion feature
Original issue discount description								An original issue discount equal to 10% of each advance will be added to principal.
Proceeds from issuance of debt																					$ 200,000
Fees and expenses																					123,200
Debt instrument converted principal amount	$ 50,000																							79,320
Debt issue discount								$ 10,000													$ 20,000
Initial advance amount								$ 100,000												$ 165,000				45,355
Interest charge								1320000.00%													12.00%
Vista [Member] | Convertible Note [Member] | Second Advance [Member]
Principal amount																								246,400
Proceeds from issuance of debt																					$ 200,000
Debt issue discount																					20,000
Interest charge																					$ 26,400
Power Up One [Member] | Convertible Note [Member]
Principal amount																								32,725
GS One [Member] | Convertible Notes [Member]
Principal amount												70,000												70,000		$ 70,000
GS Two [Member] | Convertible Notes [Member]
Principal amount												600,000												600,000		600,000
Vista One [Member] | Convertible Note [Member]
Principal amount																								123,200
GS [Member] | Convertible Notes [Member]
Principal amount																								52,050
Debt instrument converted principal amount	57,950
Vista Two [Member] | Long Term Convertible Note [Member]
Debt instrument converted principal amount	54,520
Redstart [Member] | Convertible Note [Member]
Debt instrument converted principal amount	$ 68,000
December 27, 2020 [Member]
Principal amount																								10,000
Payment of accrued fees																								$ 10,000
Terms of conversion feature																								Subject to available common shares to issue, the note is convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which shares of our common stock have been issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company.

NOTES PAYABLE - RELATED PARTY_2

NOTES PAYABLE - RELATED PARTY (Details) - USD ($)	9 Months Ended
	Jan. 31, 2020	Apr. 30, 2019
Total	$ 219,093	$ 75,000
Less: discount
Amount	38,500
Related Party [Member]
Total	38,500
Less: discount
Amount	38,500
Related Party [Member] | Maple Resources Corporation ("Maple") [Member]
Amount	$ 11,000
Maturity Date	Dec. 27, 2020
Consideration	Cash of $5,500 and Financing Fees of $5,500
Related Party [Member] | BNL Family Trust ("BNL") [Member]
Amount	$ 11,000
Maturity Date	Dec. 27, 2020
Consideration	Cash
Related Party [Member] | Shareholder And Consultant [Member]
Amount	$ 10,000
Maturity Date	Dec. 27, 2020
Consideration	Accrued Consulting Fees
Related Party [Member] | Shareholder And Consultant One [Member]
Amount	$ 6,500
Maturity Date	Jan. 22, 2021
Consideration	Cash

NOTES PAYABLE - RELATED PARTY_3

NOTES PAYABLE - RELATED PARTY (Details Narrative) - USD ($)	Nov. 05, 2019	Jan. 22, 2020	Dec. 27, 2019	Jan. 31, 2020	Jan. 20, 2020	Apr. 30, 2019
Interest rate				5.00%
Accrued interest				$ 1,621
Conversion price				110.00%
Principal debt balance				$ 10,000
Common stock, shares issued				13,352,828,472		68,172,427
Consulting fees				$ 30,000
Financing fees				14,000
Cash				318,500
Convertible Notes Payable [Member]
Accrued interest				$ 128,676		$ 97,241
Convertible Notes Payable [Member] | Consultant [Member]
Accrued consulting fees	$ 30,000
Principal debt balance	$ 35,000
Conversion of principal amount		$ 6,500
Common stock, shares issued	636,363,636	5,909,090,909
Cash consideration	$ 5,000
Convertible Notes Payable [Member] | Maple [Member]
Principal debt balance	$ 299,000
Common stock, shares issued	5,436,363,636
Cash consideration	$ 276,000
Consulting fees	20,000
Financing fees	3,000
Convertible Notes Payable [Member] | BNL [Member]
Principal debt balance	$ 20,000
Common stock, shares issued	363,636,364
Cash	$ 20,000
Convertible Notes Payable [Member] | Lenders [Member]
Conversion of principal amount			$ 32,000
Common stock, shares issued			29,090,909,091

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	9 Months Ended
	Jan. 31, 2020USD ($)
Beginning Balance	$ 1,825,596
New issuances of options, warrants and debt	50,960
Debt conversions and warrant exercises	(785,914)
Change in fair value of derivative liabilities	961,778
Ending Balance	2,052,420
Convertible Notes Payable [Member]
Beginning Balance	1,807,533
New issuances of options, warrants and debt	50,960
Debt conversions and warrant exercises	(785,914)
Change in fair value of derivative liabilities	971,952
Convertible Notes, Ending Balance	2,044,531
Options and Warrants [Member]
Options and Warrants, Beginning Balance	18,063
Change in fair value of derivative liabilities	(10,174)
Options and Warrants, Ending Balance	$ 7,889

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative)	9 Months Ended
	Jan. 31, 2020
Warrants Not Settleable in Cash [Member]
Probability of future financing	100.00%
Minimum [Member] | Convertible Notes Payable [Member]
Risk-free interest rates	1.51%
Volatility	215.00%
Maximum [Member] | Convertible Notes Payable [Member]
Risk-free interest rates	2.35%
Volatility	628.00%

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - Warrant [Member]	9 Months Ended
	Jan. 31, 2020$ / sharesshares
Number of Shares
Beginning Balance	1,789,293
Granted	444,248,462
Canceled / Expired
Exercised
Ending Balance	446,037,755
Weighted Average Exercise Price Per share
Beginning Balance | $ / shares	$ 1
Granted | $ / shares	1
Exercised | $ / shares
Ending Balance | $ / shares	$ 1
Weighted Average Remaining Contractual Life (in years) Outatanding Beginning	2 years 10 months 28 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	2 years 1 month 28 days

STOCKHOLDERS DEFICIT (Details 1

STOCKHOLDERS DEFICIT (Details 1) - Stock Options [Member]	9 Months Ended
	Jan. 31, 2020$ / sharesshares
Number of Shares
Beginning Balance	2,000,000
Granted
Canceled / Expired
Exercised
Ending Balance	2,000,000
Weighted Average Exercise Price Per share
Beginning Balance | $ / shares	$ 0.08
Granted | $ / shares
Exercised | $ / shares
Ending Balance | $ / shares	$ 0.08
Weighted Average Remaining Contractual Life (in years) Outatanding Beginning	9 years 7 months 13 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	8 years 8 months 1 day

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	Feb. 12, 2020	Sep. 14, 2018	Nov. 27, 2019	Nov. 04, 2019	Jan. 31, 2020	Jan. 31, 2019	Jan. 20, 2020	Dec. 04, 2019	Jul. 30, 2019	Apr. 30, 2019
Common stock, voting rights, Description		Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock
Common stock, Authorized					25,000,000,000		25,000,000,000			25,000,000,000
Stock authorized							25,010,000,000
Reserved for issuance outstanding					$ 13,352,828,472
Shares issued for services, value					$ 84	$ 80,812
Gain (loss) on extinguishment of debt						$ 14,751
Reverse stock split		1 for 100
Shares issued for services, shares					30,000	426,419
Shares issued for accrued expenses, value					$ 169,913,936	$ 6,252
Shares issued for accrued expenses, shares					46,945	16,031
Shares issues					13,284,656,045	16,217,608
Pledge agreement, description					The Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 2,000,000 shares of the Company’s common stock at $0.08 per share.
Stock options exercisable					$ 0.08
Number of options					2,000,000
Common stock, shares issued					13,352,828,472					68,172,427
Gain (loss) on extinguishment of debt					$ (8,555)	$ (13,500)
Accrued expenses					425,530					$ 307,078
Accrued interest payable					$ 1,621
Debt conversion, converted instrument, shares issued			9,090,909,091		6,436,363,636
Debt conversion, converted instrument, amount					$ 354,000
Warrant [Member]
Stock options exercisable					$ 1					$ 1
Convertible Notes Payable [Member]
Accrued interest payable					$ 33,670	48,728
Debt conversion, converted instrument, shares issued					6,436,363,636
Derivative liabilities						742,242
Debt conversion, converted instrument, amount					$ 354,000
Payment for fees					$ 8,750	1,500
Loss on conversion of debt						41,198
Equity Purchase Agreements [Member]
Shares issued for Cash, Amount						$ 116,252
Shares issued for Cash, Shares						989,474
Stock Issued During Period, Shares, Reverse Stock Splits						469
Stock Issued During Period, Value, Reverse Stock Splits						$ 1
Stock Issuances [Member] | Accrued expenses [Member]
Common stock, shares issued					6,678,348,473	14,785,215
Gain (loss) on extinguishment of debt					$ 8,555	$ 1,252
Accrued expenses					55,500	5,000
Common stock shares issued upon conversion of debt, value					811,676	942,082
Debt conversion converted amount					$ 769,256	$ 1,734,552
Preferred Stock [Member]
Preferred stock shares							10,000,000
Series A Preferred Stock [Member]
Common stock, voting rights, Description					Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock
Preferred stock designated share									1,000
Series A Preferred Stock [Member] | August 1, 2019 [Member]
Preferred stock shares					1,000
Preferred stock par value					$ 23,900
Maple Resources Corporation [Member] | Series A Preferred Stock [Member] | August 1, 2019 [Member]
Preferred stock shares					1,000
Preferred stock par value					$ 23,900
Subsequent Event [Member] | Common Class A and ClassB [Member]
Common stock, shares issued								15,000,000
Subsequent Event [Member] | Maple [Member]
Increase authorized shares, Description				We received confirmation from the Secretary of State of Nevada that an amendment to our Amended and Restated Articles of Incorporation to increase the number of authorized shares of common stock from 12,000,000,000 to 25,000,000,000 shares was accepted for filing, effective October 30, 2019.
Debt conversion, converted instrument, shares issued	4,545,454,545

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Feb. 12, 2020	Apr. 21, 2020	Mar. 31, 2020	Feb. 20, 2020	Nov. 27, 2019	Jan. 31, 2020	Jan. 31, 2019
Debt conversion, converted instrument, shares issued					9,090,909,091	6,436,363,636
Proceeds from convertible debt						$ 365,300	$ 1,650,028
Subsequent Event [Member] | Maple [Member]
Debt conversion, converted instrument, shares issued	4,545,454,545
Proceeds from convertible debt	$ 5,000
Subsequent Event [Member] | GS [Member]
Extension fee			$ 200,000
Maturity dates			Nov. 20, 2020
Interest rate, Description				Further, the interest rate on the Notes was increased to 18% per annum
Subsequent Event [Member] | United States Small Business Administration [Member]
Loan amount		$ 167,918