MMEX Resources (MMEX) 10-Q 13 Mar 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2023	Mar. 13, 2023
Cover [Abstract]
Entity Registrant Name	MMEX RESOURCES Corporation
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, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		229,185,791
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55831
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1749145
Entity Interactive Data Current	Yes
Entity Address Address Line 1	3600 Dickinson
Entity Address City Or Town	Fort Stockton
Entity Address State Or Province	TX
Entity Address Postal Zip Code	79735
City Area Code	855
Local Phone Number	880-0400

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Current assets:
Cash	$ 7,518	$ 136,867
Prepaid expenses and other current assets	24,833	47,333
Total current assets	32,351	184,200
Property and equipment, net	1,086,901	1,114,197
Total assets	1,119,252	1,298,397
Current liabilities:
Accounts payable	755,176	639,782
Accrued expenses	981,353	851,275
Accounts payable and accrued expenses - related parties	271,865	76,770
Note payable, currently in default	211,953	75,001
Note payable	784,000	904,452
Convertible notes payable, currently in default, net of discount of $0 and $0 at January 31, 2023 and April 30, 2022, respectively	75,000	75,000
Convertible notes payable, net of discount of $27,070 and $22,903 at January 31, 2023 and April 30, 2022, respectively	761,920	432,097
Total current liabilities	3,841,267	3,054,377
Total liabilities	3,841,267	3,054,377
Stockholders' deficit:
Common stock; $0.001 par value; 200,000,000 shares authorized, 48,890,638 and 21,204,682 shares issued and outstanding at January 31, 2023 and April 30, 2022, respectively	48,891	21,205
Additional paid-in capital	69,646,837	66,426,364
Non-controlling interest	9,871	9,871
Accumulated deficit	(72,427,616)	(68,213,423)
Total stockholders' deficit	(2,722,015)	(1,755,980)
Total liabilities and stockholders' deficit	1,119,252	1,298,397
Series A Preferred Stock [Member]
Stockholders' deficit:
Preferred stock value	1	1
Series B Preferred Stock [Member]
Stockholders' deficit:
Preferred stock value	$ 1	$ 2

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Convertible notes, net of discount currently in default	$ 0	$ 0
Convertible notes payable, net of discount	$ 27,070	$ 22,903
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	200,000,000	200,000,000
Common stock, Issued	48,890,638	21,204,682
Common stock, outstanding	48,890,638	21,204,682
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	1,000,000	1,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	1,000,000	1,000,000
Preferred stock, Issued	1,000	1,000
Preferred stock, outstanding	1,000	1,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	2,200,000	1,000,000
Preferred stock, Issued	1,481	1,500
Preferred stock, outstanding	1,481	1,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Condensed Consolidated Statements of Operations (Unaudited)
Revenues	$ 0	$ 0	$ 0	$ 0
Operating expenses:
General and administrative expenses	211,084	274,407	1,379,285	991,407
Project costs	20,520	369,950	96,560	1,379,676
Depreciation and amortization	9,099	8,888	27,296	26,852
Total operating expenses	240,703	653,245	1,503,141	2,397,935
Loss from operations	(240,703)	(653,245)	(1,503,141)	(2,397,935)
Other income (expense):
Interest expense	(67,177)	(49,566)	(193,190)	(311,821)
Gain (loss) on derivative liabilities	0	0	0	3,010,042
Gain (loss) on extinguishment of liabilities	0	96,993	16,540	233,303
Total other income (expense)	(67,177)	47,427	(176,650)	2,931,524
Income (loss) before income taxes	(307,880)	(605,818)	(1,679,791)	533,589
Provision for income taxes	0	0	0	0
Net income (loss)	(307,880)	(605,818)	(1,679,791)	533,589
Deemed dividend	0	0	2,534,402	0
Net income (loss) attributable to the common shareholders	$ (307,880)	$ (605,818)	$ (4,214,193)	$ 533,589
Net income (loss) per common share - basic	$ (0.01)	$ (0.03)	$ (0.15)	$ 0.05
Net income (loss) per common share - diluted	$ (0.01)	$ (0.03)	$ (0.15)	$ 0.01
Weighted average number of common shares outstanding - basic	34,392,998	18,244,276	27,819,443	10,486,385
Weighted average number of common shares outstanding - diluted	34,392,998	18,244,276	27,819,443	51,172,508

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders Deficit (Unaudited) - USD ($)	Total	Common Stock	Series A, Preferred Stock	Series B, Preferred Stock	Additional Paid-In Capital	Noncontrolling Interest	Retained Earnings (Accumulated Deficit)
Balance, shares at Apr. 30, 2021		3,251,641	1,000
Balance, amount at Apr. 30, 2021	$ (5,770,041)	$ 3,252	$ 1	$ 0	$ 62,201,528	$ 9,871	$ (67,984,693)
Shares issued with prefunded warrants for cash, shares		170,000
Shares issued with prefunded warrants for cash, amount	3,000,000	$ 170	0	0	2,999,830	0	0
Shares issued for conversion of convertible notes payable and accrued interest, shares		11,814
Shares issued for conversion of convertible notes payable and accrued interest, amount	42,531	$ 11	0	0	42,520	0	0
Shares issued for reverse stock split, shares		17,754
Shares issued for reverse stock split, amount	0	$ 18	0	0	(18)	0	0
Shares issued for the exercise of prefunded warrants, shares		250,000
Shares issued for the exercise of prefunded warrants, amount	0	$ 250	0	0	(250)	0	0
Offering costs	(349,150)	0	0	0	(349,150)	0	0
Net income	2,291,291	$ 0	$ 0	0	0	0	2,291,291
Balance, shares at Jul. 31, 2021		3,701,209	1,000
Balance, amount at Jul. 31, 2021	(785,369)	$ 3,701	$ 1	0	64,894,460	9,871	(65,693,402)
Balance, shares at Apr. 30, 2021		3,251,641	1,000
Balance, amount at Apr. 30, 2021	(5,770,041)	$ 3,252	$ 1	$ 0	62,201,528	9,871	(67,984,693)
Net income	533,589
Net (loss)	$ 533,589
Shares issued for accrued liability - related party, shares	170,000
Balance, shares at Jan. 31, 2022		19,095,362	1,000	1,500
Balance, amount at Jan. 31, 2022	$ (1,062,825)	$ 19,095	$ 1	$ 2	66,359,310	9,871	(67,451,104)
Balance, shares at Jul. 31, 2021		3,701,209	1,000
Balance, amount at Jul. 31, 2021	(785,369)	$ 3,701	$ 1	0	64,894,460	9,871	(65,693,402)
Shares issued for conversion of convertible notes payable and accrued interest, shares		6,421,929
Shares issued for conversion of convertible notes payable and accrued interest, amount	111,906	$ 6,422	0	0	105,484	0	0
Shares issued for the exercise of prefunded warrants, shares		880,000
Shares issued for the exercise of prefunded warrants, amount	0	$ 880	0	0	(880)	0	0
Shares issued for conversion of related party convertible notes payable and accrued interest, shares		6,817,224
Shares issued for conversion of related party convertible notes payable and accrued interest, amount	74,989	$ 6,817	0	0	68,172	0	0
Net (loss)	(1,151,884)	$ 0	$ 0	0	0	0	(1,151,884)
Balance, shares at Oct. 31, 2021		17,820,362	1,000
Balance, amount at Oct. 31, 2021	(1,750,358)	$ 17,820	$ 1	0	65,067,236	9,871	(66,845,286)
Shares issued for the exercise of prefunded warrants, shares		1,275,000
Shares issued for the exercise of prefunded warrants, amount	0	$ 1,275	0	0	(1,275)	0	0
Offering costs	(206,649)	0	0	0	(206,649)	0	0
Net income	(605,818)
Net (loss)	(605,818)	$ 0	0	$ 0	0	0	(605,818)
Shares issued with warrants for cash, shares				1,500
Shares issued with warrants for cash, amount	1,500,000		$ 0	$ 2	1,499,998	0	0
Balance, shares at Jan. 31, 2022		19,095,362	1,000	1,500
Balance, amount at Jan. 31, 2022	(1,062,825)	$ 19,095	$ 1	$ 2	66,359,310	9,871	(67,451,104)
Balance, shares at Apr. 30, 2022		21,204,682	1,000	1,500
Balance, amount at Apr. 30, 2022	(1,755,980)	$ 21,205	$ 1	$ 2	66,426,364	9,871	(68,213,423)
Shares issued for conversion of convertible notes payable and accrued interest, shares		710,802
Shares issued for conversion of related party convertible notes payable and accrued interest, amount	109,677	$ 711	0	0	108,966	0	0
Net (loss)	(863,660)	0	0	0	0	0	(863,660)
Warrants issued as stock-based compensation	495,000	$ 0	0	0	495,000	0	0
Shares issued for the exercise of warrants, shares		2,494,318
Shares issued for the exercise of warrants, amount	184	$ 2,494	0	0	(2,310)	0	0
Deemed dividend	0	$ 0	$ 0	$ 0	2,534,402	0	(2,534,402)
Balance, shares at Jul. 31, 2022		24,409,802	1,000	1,500
Balance, amount at Jul. 31, 2022	(2,014,779)	$ 24,410	$ 1	$ 2	69,562,422	9,871	(71,611,485)
Balance, shares at Apr. 30, 2022		21,204,682	1,000	1,500
Balance, amount at Apr. 30, 2022	(1,755,980)	$ 21,205	$ 1	$ 2	66,426,364	9,871	(68,213,423)
Net income	(1,679,791)
Net (loss)	(1,679,791)
Warrants issued as stock-based compensation	495,000
Balance, shares at Jan. 31, 2023		48,890,638	1,000	1,481
Balance, amount at Jan. 31, 2023	(2,722,015)	$ 48,891	$ 1	$ 1	69,646,837	9,871	(72,427,616)
Balance, shares at Jul. 31, 2022		24,409,802	1,000	1,500
Balance, amount at Jul. 31, 2022	(2,014,779)	$ 24,410	$ 1	$ 2	69,562,422	9,871	(71,611,485)
Net (loss)	(508,251)	$ 0	0	0	0	0	(508,251)
Shares issued for the exercise of warrants, shares		3,965,345
Shares issued for the exercise of warrants, amount	0	$ 3,965	0	0	(3,965)	0	0
Shares issued for accrued liability - related party, shares		91,414
Shares issued for accrued liability - related party, amount	1,006	$ 91	0	0	915	0	0
Shares issued for debt discount, shares		100,000
Shares issued for debt discount, amount	5,380	$ 100	$ 0	$ 0	5,280	0	0
Balance, shares at Oct. 31, 2022		28,566,561	1,000	1,500
Balance, amount at Oct. 31, 2022	(2,516,644)	$ 28,566	$ 1	$ 2	69,564,652	9,871	(72,119,736)
Offering costs	(12,000)	0	0	0	(12,000)	0	0
Net income	(307,880)
Net (loss)	(307,880)	$ 0	0	0	0	0	(307,880)
Shares issued for the exercise of warrants, shares		9,728,601
Shares issued for the exercise of warrants, amount	0	$ 9,729	0	$ 0	(9,729)	0	0
Shares issued for conversion of convertible notes payable, shares		7,021,914
Shares issued for conversion of convertible notes payable, amount	73,300	$ 7,022	0		66,278
Preferred stock converted into common stock, shares		2,200,000		(19)
Preferred stock converted into common stock, amount	0	$ 2,200	0	$ (1)	(2,199)	0	0
Shares issued for cash, shares		1,373,562
Shares issued for cash, amount	41,209	$ 1,374	$ 0	$ 0	39,835	0	0
Balance, shares at Jan. 31, 2023		48,890,638	1,000	1,481
Balance, amount at Jan. 31, 2023	$ (2,722,015)	$ 48,891	$ 1	$ 1	$ 69,646,837	$ 9,871	$ (72,427,616)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ (1,679,791)	$ 533,589
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization expense	27,296	26,852
(Gain) loss on derivative liabilities	0	(3,010,042)
Amortization of debt discount	37,212	77,822
Warrants issued as stock-based compensation	495,000	0
Note recorded for loan penalties and financing costs	16,500	0
(Gain) loss on extinguishment of liabilities	(16,540)	(233,303)
(Increase) decrease in prepaid expenses and other current assets	22,500	(21,990)
Increase (decrease) in liabilities:
Accounts payable	115,394	(190,268)
Accrued expenses	166,479	62,653
Accounts payable and accrued expenses - related party	196,101	(191,782)
Net cash used in operating activities	(619,849)	(2,946,469)
Cash flows from investing activities:
Purchase of property and equipment	0	(255,504)
Net cash used in investing activities	0	(255,504)
Cash flows from financing activities:
Proceeds from notes payable	0	200,000
Proceeds from convertible notes payable	502,500	78,500
Repayments of notes payable	0	(200,000)
Repayments of convertible notes payable	(41,209)	(255,331)
Proceeds from the sale of common stock and prefunded warrants	41,209	3,000,000
Proceeds from the sale of series B preferred stock and warrants	0	1,500,000
Offering costs	(12,000)	(555,799)
Net cash provided by financing activities	490,500	3,767,370
Net increase (decrease) in cash	(129,349)	565,397
Cash at the beginning of the period	136,867	330,449
Cash at the end of the period	7,518	895,846
Supplemental disclosure:
Interest paid	0	131,374
Income taxes paid	0	0
Non-cash investing and financing activities:
Common stock issued in conversion of debt	189,977	154,437
Common stock issued in conversion of related party debt	0	74,989
Exercise of warrants for an accrued liability	184	0
Reverse split	0	18
Exercise of prefunded warrants	0	2,405
Cashless exercise of warrants	14,343	0
Deemed dividend	2,534,402	0
Common stock issued for accrued liability - related party	1,006	0
Shares issued for debt discount	5,380	0
Note payable classified to note payable, currently in default	136,952	0
Preferred stock converted into common stock	$ 2,200	$ 0

BACKGROUND ORGANIZATION AND BAS

BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jan. 31, 2023
BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION
BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION MMEX Resources Corporation (the “Company” or “MMEX”) was formed as a Nevada corporation in 2005. The current management team lead 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. Since 2021 MMEX has expanded its focus to the development, financing, construction and operation of clean fuels infrastructure projects powered by renewable energy. The accompanying consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation - Corporation Nevada Parent Pecos Clean Fuels & Transport (formerly Pecos Refining & Transport, LLC 100% LLC Texas Subsidiary MMEX Solar Resources, LLC 100% LLC Texas Subsidiary Rolling Stock Marine, LLC 100% LLC Texas Subsidiary Hydrogen Global, LLC 100% LLC Texas Subsidiary Clean Energy Global, LLC (formerly Hydrogen Ultra, LLC) 100% LLC Texas Subsidiary All significant inter-company transactions have been eliminated in the preparation of the consolidated financial statements. The Company has adopted a fiscal year end of April 30.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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, 2022 filed with the SEC on July 15, 2022. 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 Land improvements 15 years Land easements 10 years The 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 contained certain anti-dilution provisions that were previously identified as derivatives. In addition, the Company had previously identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. Through April 30, 2021, the number of warrants or common shares to be issued under these agreements was indeterminate; therefore, the Company concluded that the equity environment was tainted and all additional warrants, stock options and convertible debt were included in the value of the derivative. During the year ended April 30, 2022 it was determined that the Company could increase their authorized common shares at any time, therefore the environment was no longer deemed to be tainted and all derivative liabilities were written off the books. 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. Revenue Recognition The Company has 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 consolidated 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. Project Costs All project costs incurred, including acquisition of refinery rights, planning, design and permitting, have been recorded as project 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 nine months ended January 31, 2023 all potentially dilutive securities had an anti-dilutive effect and basic net loss per common share is the same as diluted net loss per share. For the nine months ended January 31, 2022 the dilutive effect of options, warrants, and convertible notes payable was 40,686,123. Stock-based Compensation Pursuant to FASB ASC 718, the Company accounts for the issuance of equity instruments, including grants of stock options and warrants, 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 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 is reached or (ii) the date at which the performance is complete. In the case of equity instruments issued for services to be performed over time, the fair value of the equity instrument is recognized over the service period. For the nine months ended January 31, 2023 and 2022, the Company recorded stock-based compensation of $495,000 and $0, respectively. Recently Issued Accounting Pronouncements The Company has reviewed all new accounting pronouncements issued or proposed by the FASB and does not believe any of the 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, 2023
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN Our consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit, and have reported negative cash flows from operations since inception. Additionally, we have a working capital deficit, therefore there is a question of whether or not we have the cash resources to meet our operating commitments for the next twelve months and have, or will obtain, sufficient capital investments to implement our business plan. 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 and emerging 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. 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 or that amounts 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 consolidated 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 consolidated 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, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS Accounts Payable and Accrued Expenses – Related Parties Accounts payable and accrued expenses to related parties, consisting primarily of consulting fees and expense reimbursements payable, totaled $271,865 and $76,770 as of January 31, 2023 and April 30, 2022, 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 related to business development, financing and other corporate activities. Effective March 1, 2021 the Maple Resources consulting agreement provided for monthly consulting fees of $20,000. During the nine months ended January 31, 2023, we incurred consulting fees and expense reimbursement to Maple Resources totaling $180,000 and we made payments to Maple Resources of $142,600. 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. During the nine months ended January 31, 2023 we recorded $45,000 for accrued consulting fees and we issued no shares for payment. Amounts included in accounts payable and accrued expenses – related parties due to Maple Resources totaled $127,285 ($65,000 payable in stock) and $40,000 ($20,000 payable in stock) as of January 31, 2023 and April 30, 2022, respectively. During the nine months ended January 31, 2023, Jack Hanks, our President and CEO, made advances of $2,190 to assist the Company with cash flow challenges, therefore the amount was included in accounts payable and accrued expenses – related parties as of January 31, 2023. Effective October 1, 2018, we entered into a consulting agreement with Leslie Doheny-Hanks, the wife of our President and CEO, 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 and is reimbursed for expenses paid on behalf of the Company. During the nine months ended January 31, 2023 we recorded $22,500 for the amount payable in stock under the consulting agreement and recorded consulting fees and expense reimbursements owed to Mrs. Hanks of $66,797. During the nine months ended January 31, 2023 we made repayments of $21,794 to Mrs. Hanks for reimbursable expenses. Amounts included in accounts payable and accrued expenses – related parties due to Mrs. Hanks totaled $87,816 ($32,500 payable in stock) and $17,264 ($10,000 payable in stock) as of January 31, 2023 and April 30, 2022, respectively. Effective February 1, 2021 the Company entered into consulting agreements with three children of our President and CEO, which were amended as of December 31, 2021 to continue on a month-to-month basis. During the nine months ended January 31, 2023 we incurred $80,539 for fees and expense reimbursements to the children and paid $66,965. Amounts included in accounts payable and accrued expenses – related parties due to the children totaled $22,074 and $8,500 as of January 31, 2023 and April 30, 2022, respectively. Effective September 1, 2021, we entered into a consulting agreement with BNL Family Trust, a related party to Bruce Lemons, Director, 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. During the nine months ended January 31, 2023 we recorded $22,500 for the amount payable in stock under the consulting agreement and issued 91,414 shares as repayment for $1,006 owed (see Note 8). Amounts included in accounts payable and accrued expenses – related parties due to BNL Family Trust totaled $32,500 (all payable in stock) and $11,006 ($10,000 payable in stock) as of January 31, 2023 and April 30, 2022, respectively. Equity Activity – Related Parties During the nine months ended January 31, 2023 the Company granted 3,000,000 warrants each to Maple Resources and BNL Family Trust, therefore recognized $330,000 in stock-based compensation based on the grant date fair value (see Note 8).

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jan. 31, 2023
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following at: January 31, 2023 April 30, 2022 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 6,555 17,517 Refinery land 721,828 721,828 Refinery land improvements 468,426 468,615 Refinery land easements 37,015 37,015 1,247,688 1,258,839 Less accumulated depreciation and amortization (160,787 ) (144,642 ) $ 1,086,901 $ 1,114,197 Depreciation and amortization expense totaled $27,296 and $26,852 for the nine months ended January 31, 2023 and 2022, respectively.

ACCRUED EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Jan. 31, 2023
ACCRUED EXPENSES
ACCRUED EXPENSES	NOTE 6 – ACCRUED EXPENSES Accrued expenses consisted of the following at: January 31, 2023 April 30, 2022 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 39,000 12,000 Accrued interest and penalties 818,089 714,827 Other 94,174 94,358 $ 981,353 $ 851,275

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jan. 31, 2023
NOTES PAYABLE
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Note Payable, Currently in Default Note payable, currently in default, consists of the following at: January 31, 2023 April 30, 2022 Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [1] 136,952 - $ 211,953 $ 75,001 [1] Effective March 11, 2021 the Company entered into a promissory note with Vista Capital Investments, Inc with a principal amount of $250,000. The maturity date of the note was March 11, 2022 which was amended on February 23, 2021 to extend the due date to December 31, 2022. The note has an interest rate of 10% per annum from the date of funding. On February 23, 2022 the Company made a payment of $113,048 to pay down the note principal and effective January 1, 2023 the note went into default as the due date had passed with no extension. Notes Payable Notes payable consist of the following at: January 31, 2023 April 30, 2022 Note payable to an unrelated party with an issue date of February 22, 2021 with interest at 10% [1] $ 250,000 $ 250,000 $250,000 draw on March 5, 2021 $200,000 draw on March 26, 2021 200,000 200,000 $50,000 draw on April 13, 2022 50,000 50,000 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [2] - 136,952 Note payable to an unrelated party with an issue date of February 28, 2022 with interest at 10% [3] 102,500 102,500 Note payable to an unrelated party with an issue date of March 3, 2022 with interest at 5% [4] 181,500 165,000 Total $ 784,000 $ 904,452 [1] Effective February 22, 2021 the Company entered into a promissory note with GS Capital Partners, LLC, with a principal amount of $1,000,000, which is subject to drawdown requests by the Company. The maturity date of the note is the earlier of (i) December 31, 2021 or (ii) the consummation by the Company of an equity or equity-based financing providing net proceeds to the Company sufficient to retire the outstanding indebtedness under the note. On December 30, 2021 the Company entered into amendment to the notes to extend the maturity date to March 31, 2022 and on April 12, 2022 the Company entered into an amendment to the notes to extend the maturity date to March 31, 2023. The note has an interest rate of 10% per annum from the date of each drawdown. [2] Effective March 11, 2021 the Company entered into a promissory note with Vista Capital Investments, Inc with a principal amount of $250,000. The maturity date of the note was March 11, 2022 which was amended on February 23, 2021 to extend the due date to December 31, 2022. The note has an interest rate of 10% per annum from the date of funding. On February 23, 2022 the Company made a payment of $113,048 to pay down the note principal and effective January 1, 2023 the note went into default as the due date had passed with no extension. [3] Effective February 28, 2022 the Company entered into a promissory note with Oscar and Ilda Gonzales with a principal amount of $102,500. The maturity date of the note is February 28, 2026 and repayments on the note are to begin on March 1, 2023 in the amount of $3,309 per month. The note has an interest rate of 10% per annum. [4] Effective March 3, 2022 the Company entered into a promissory note with Sabby Volatility Warrant Master Fund with a principal amount of $165,000 in full satisfaction of all liquidated damages pursuant to a registration rights agreement dated December 22, 2021. The maturity date of the note is the earlier of February 28, 2023 or the date MMEX receives at least $6 million of proceeds from an equity or equity-based financing. In accordance with the terms of the note, if the note was not paid in full prior to June 22, 2022, the principal amount of the note was to increase to $181,500. Accordingly, during the nine months ended January 31, 2023 we recognized $16,500 in interest expense to increase the principal balance. Convertible Note Payable, Currently in Default Convertible notes payable, currently in default, consist of the following at: January 31, 2023 April 30, 2022 Note payable to an unrelated party, matured December 31, 2010, with interest at 10%, convertible into common shares of the Company [1] $ 50,000 $ 50,000 Note payable to an unrelated party, matured January 27, 2012, with interest at 25%, convertible into common shares of the Company [2] 25,000 25,000 75,000 75,000 Less discount - - Total $ 75,000 $ 75,000 [1] On March 8, 2010, the Company closed a note purchase agreement with an accredited investor pursuant to which the Company sold a $50,000 convertible note in a private placement transaction. In the transaction, the Company received proceeds of $35,000 and the investor also paid $15,000 of consulting expense on behalf of the Company. The convertible note was due and payable on December 31, 2010 with an interest rate of 10% per annum. The note is convertible at the option of the holder into our common stock at a fixed conversion price of $3.70, subject to adjustment for stock splits and combinations. [2] On January 28, 2011 and February 1, 2011, the Company closed a Convertible Note Agreement totaling $514,900 in principal amount of 25% Convertible Note (the "Notes") due on the first anniversary of the date of the Note, to a group of institutional and high net worth investors. The Notes are convertible into the Company's common stock at the holders' option at $1.00 per common share. All but $25,000 of the promissory notes plus interest were paid in full on March 23, 2011. Convertible Notes Payable Current convertible notes payable consisted of the following at: January 31, 2023 April 30, 2022 Extension fee added to note payable to an accredited investor, with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [1] $ 158,790 $ 200,000 Extension fee added to note payable to an accredited investor, with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [2] - 90,000 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.10 per share [3] 165,000 165,000 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at variable exercise prices [4] 31,700 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.005 per share [5] 200,000 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.11 per share [6] 78,750 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.01 per share [7] 100,000 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.11 per share [8] 54,750 - Total 788,990 455,000 Less discount (27,070 ) (22,903 ) Net $ 761,920 $ 432,097 [1] Effective March 31, 2020, the Company entered into a second amendment to certain convertible notes with GS Capital Partners, LLC (“GS”) ($110,000 note dated September 13, 2018, $70,000 note dated September 18, 2018, $600,000 note dated October 5, 2018, and $110,000 note dated February 20, 2019) to extend the notes due dates to November 30, 2020. In consideration of the extension of the maturity dates of the notes the Company was to pay an extension fee of $200,000, which was added to the principal amount owed and would incur interest at 18% per annum. The extension fee is payable in cash at the earlier of (1) in connection with, and at the time of repayment of the Notes, or (2) on November 20, 2020, which, as of the date of this filing, has been extended to March 31, 2023. 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). During the nine months ended January 31, 2023 the Company made repayments of $41,210 on the note principal. [2] Effective September 12, 2019, the Company entered into an amendment to certain convertible notes with GS ($110,000 note dated September 13, 2018, $70,000 note dated September 18, 2018, and $600,000 note dated October 5, 2018) to extend the notes due dates to February 4, 2020. In consideration of the extension of the maturity dates of the notes the Company was to pay an extension fee of $90,000, which was added to the principal amount owed and would incur interest at 18% per annum The extension fee is payable in cash at the earlier of (1) in connection with, and at the time of repayment of the Notes, or (2) on November 20, 2020, which was extended to March 31, 2023. GS, at its option, could 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). During the nine months ended January 31, 2023 the Company issued 710,802 shares of common stock to pay the note and its related interest in full and recognized a $16,540 gain on settlement to reduce the debt to zero. [3] Effective April 12, 2022, the Company issued and delivered to GS a 10% convertible note in the principal amount of $165,000. The note was issued at a discount and the Company received net proceeds of $155,000 after payment of $10,000 of fees and expenses of the lender and its counsel. GS, at its option, can convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.10 per share. The Company can prepay the note with prepayment penalties ranging from 105% to 125% during the first 180 days after issuance. [4] Effective June 7, 2022, the Company entered into a convertible promissory note with a principal amount of $105,000 with 1800 Diagonal Lending, LLC. The Company received $101,250 after payment of $3,750 in fees and expenses of the lender and its counsel. The note has an interest rate of 10% per annum and a maturity date of June 7, 2023. The note can be converted into shares of common stock at a price of $0.11 per share for the first 180 days and after that can be converted into shares of common stock at a variable exercise price that is equal to a 42% discount to the lowest trading price during the 10 days prior to conversion. During the nine months ended January 31, 2023 the note holder converted $73,300 worth of principal into 7,021,914 shares of common stock based on the variable conversion prices in effect on the date of the conversions. [5] Effective July 26, 2022, the Company issued and delivered to GS a 10% convertible note in the principal amount of $200,000, which was not funded until August 1, 2022. The note was issued at a discount and the Company received net proceeds of $185,000 after payment of $5,000 of fees and expenses of the lender and its counsel. GS, at its option, can convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.055 per share, subject to adjustment if there are future financings with more favorable rates. The Company can prepay the note with prepayment penalties ranging from 105% to 125% during the first 180 days after issuance. [6] Effective August 15, 2022, the Company entered into a convertible promissory note with a principal amount of $78,750 with 1800 Diagonal Lending, LLC. The Company received $75,000 after payment of $3,750 in fees and expenses of the lender and its counsel. The note has an interest rate of 10% per annum and a maturity date of August 15, 2023. The note can be converted into shares of common stock at a price of $0.11 per share for the first 180 days and after that can be converted into shares of common stock at a variable exercise price that is equal to a 42% discount to the lowest trading price during the 10 days prior to conversion. [7] Effective September 15, 2022, the Company entered into a convertible promissory note with a principal amount of $100,000 with Boot Capital, LLC. The Company received $91,250 after payment of $8,750 in fees and expenses of the lender and its counsel. The note has an interest rate of 10% per annum and a maturity date of September 15, 2023. The note can be converted into shares of common stock at a 42% discount from the lowest trading price during the 10 days prior to conversion. [8] Effective January 22, 2023, the Company entered into a convertible promissory note with a principal amount of $54,750 with 1800 Diagonal Lending, LLC. The Company received $50,000 after payment of $4,750 in fees and expenses of the lender and its counsel. The note has an interest rate of 10% per annum and a maturity date of January 18, 2024. The note can be converted into shares of common stock at a price of $0.11 per share for the first 180 days and after that can be converted into shares of common stock at a variable exercise price that is equal to a 42% discount to the lowest trading price during the 10 days prior to conversion.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	9 Months Ended
	Jan. 31, 2023
STOCKHOLDERS DEFICIT
STOCKHOLDERS DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Authorized Shares The Company has authorized 201,000,000 shares of capital stock, consisting of 200,000,000 shares of common stock and 1,000,000 shares of preferred stock. Common Stock During the nine months ended January 31, 2023, the Company issued a total of 27,685,956 shares of its common stock: 7,732,716 shares valued at $182,977 in conversion of convertible notes principal of $163,300 and accrued interest payable of $19,677; 16,188,264 shares issued for the exercise of warrants; 91,414 shares issued for an accrued liability with a related party of $1,006 (see Note 4); 100,000 shares issued for a debt discount valued at $5,380; 1,373,562 shares and 686,281 warrants (see Warrants During the nine months ended January 31, 2022, the Company issued a total of 15,843,721 shares of its common stock: 170,000 shares (plus 3,580,000 prefunded warrants and 2,575,500 warrants, see Warrants below) for cash of $3,000,000; 6,433,743 shares valued at $154,437 in conversion of convertible notes principal of $149,444, accrued interest payable of $4,490 and payment of fees of $504; 6,817,224 shares valued at $74,989 in conversion of related party convertible notes principal; 17,754 shares issued pursuant to the rounding of fractional shares in connection with our reverse stock split; and 2,405,000 shares issued for the exercise of prefunded warrants. In conjunction with the stock and warrants issued for cash, the Company also issued 337,500 warrants to the placement agent (see Warrants below) and recognized $349,150 in out-of-pocket offering costs. 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, have the right to vote on all shareholder matters equal to 51% of the total vote. During the nine months ended January 31, 2023 and 2022 the Company did not issue any shares of its Series A preferred stock. Series B Preferred Stock The Series B preferred stock has a stated value equal to $1,000, has no redemption or voting rights, and are entitled to receive dividends on preferred stock equal, on an as-of-converted-to-common-stock basis, to and in the same form as the dividends paid on shares of the common stock. The Series B preferred stock is convertible, at the option of the holder, into the number of shares of common stock determined by dividing the stated value of such share of Preferred Stock by the initial Conversion Price of $0.10, which was adjusted to $0.05 per share effective June 7, 2022. During the nine months ended January 31, 2023 the Company did not issue any shares of its Series B preferred stock, however, as a result of the change in the Conversion Price that occurred on June 7, 2022, the Company recognized a deemed dividend of $2,534,402 to account for the change in fair value of the Series B preferred stock. Further, during the nine months ended January 31, 2023, the Company issued 2,200,000 shares of its common stock upon the conversion of 19 shares of the Series B preferred stock by the holder. During the nine months ended January 31, 2022 the Company issued 1,500 shares of Series B preferred stock (plus 31,975,000 warrants, see Warrants Warrants Warrants A summary of warrant activity during the six months ended January 31, 2023 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2022 35,508,000 $ 0.06 4.64 Granted 27,261,781 $ 0.07 Cancelled / Expired (17,575,500 ) $ 0.10 Exercised (16,245,000 ) $ 0.00 Outstanding, January 31, 2023 28,949,281 $ 0.09 5.54 During the nine months ended January 31, 2023 the Company granted 3,000,000 warrants each to two entities affiliated with the Company’s two board members (see Note 4) and a consultant. The fair value of the warrants was $495,000 and recognized in additional paid-in capital. Additionally, effective June 7, 2022 the Company entered into an agreement to reduce the exercise price of its Series C and Series D warrants, from $0.10 to $0.05. The Company accounted for this modification as a cancellation of the previous award and issuance of a new award in its place, however, as there was no change in the fair value as a result of the modification, no additional expense was recorded on the Company’s books. Lastly, during the nine months ended January 31, 2023 the Company issued 686,281 warrants in conjunction with the sale of common stock (see Common Stock Common Stock Reserved Combined with the 48,890,638 common shares outstanding as of January 31, 2023, all authorized common shares had been issued or reserved for issuance of outstanding warrants, stock options, and convertible notes payable and no common shares were available for share issuances other than those shares included in the reserves.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2023
Commitments and contingencies
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Legal In the ordinary course of business, we may be, or have been, involved in legal proceedings from time to time. During the nine months ended January 31, 2023 we were not involved in any material legal proceedings.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS In accordance with ASC 855-10, there have been no subsequent events that are required to be reported through the filing date of these consolidated financial statements other than those stated below. Subsequent to January 31, 2023, the Company issued 91,051,350 shares of common stock in exchange for the conversion of convertible notes, made up of $159,200 worth of principal, $13,377 worth of accrued interest, and $1,620 worth of fees. Effective February 25, 2023 the Company entered into a $20,000 convertible promissory note with Maple Resources Corporation, a related party controlled by our President and CEO. Effective February 28, 2023 the Company replaced its March 3, 2022 promissory note with Sabby Volatility Warrant Master Fund for a convertible note with a principal amount of $226,875. The Company recognized $36,716 in financing costs associated with the replacement, equal to the difference of the convertible note principal and the amount due for principal and interest on the promissory note on the date of replacement. On March 6, 2023, the Company amended its Articles of Incorporation to increase the authorized capital stock of the Company to 1,000,000,000 shares of common stock and 1,000,000 shares of preferred stock. Subsequent to January 31, 2023 the Company issued 89,243,803 shares of common stock in exchange for the conversion of 169 shares of Series B preferred stock. The holder of such preferred stock also holds warrants with the Company and has given notice to the Company that the number of Series B warrants conversion has been reset to 3,500,000,000 shares resulting from the anti-dilution adjustments arising from conversions of the Company’s other convertible debt holders subsequent to January 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2023
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 Land improvements 15 years Land easements 10 years The 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 contained certain anti-dilution provisions that were previously identified as derivatives. In addition, the Company had previously identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. Through April 30, 2021, the number of warrants or common shares to be issued under these agreements was indeterminate; therefore, the Company concluded that the equity environment was tainted and all additional warrants, stock options and convertible debt were included in the value of the derivative. During the year ended April 30, 2022 it was determined that the Company could increase their authorized common shares at any time, therefore the environment was no longer deemed to be tainted and all derivative liabilities were written off the books. 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.
Revenue Recognition	The Company has 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 consolidated 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.
Project costs	All project costs incurred, including acquisition of refinery rights, planning, design and permitting, have been recorded as project 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 nine months ended January 31, 2023 all potentially dilutive securities had an anti-dilutive effect and basic net loss per common share is the same as diluted net loss per share. For the nine months ended January 31, 2022 the dilutive effect of options, warrants, and convertible notes payable was 40,686,123.
stock-based compensation	Pursuant to FASB ASC 718, the Company accounts for the issuance of equity instruments, including grants of stock options and warrants, 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 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 is reached or (ii) the date at which the performance is complete. In the case of equity instruments issued for services to be performed over time, the fair value of the equity instrument is recognized over the service period. For the nine months ended January 31, 2023 and 2022, the Company recorded stock-based compensation of $495,000 and $0, respectively.
Recently Issued Accounting Pronouncements	The Company has reviewed all new accounting pronouncements issued or proposed by the FASB and does not believe any of the accounting pronouncements has had, or will have, a material impact on its consolidated financial position or results of operations.

BACKGROUND ORGANIZATION AND B_2

BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Jan. 31, 2023
BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION
Summary of companies subsidiaries	Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation - Corporation Nevada Parent Pecos Clean Fuels & Transport (formerly Pecos Refining & Transport, LLC 100% LLC Texas Subsidiary MMEX Solar Resources, LLC 100% LLC Texas Subsidiary Rolling Stock Marine, LLC 100% LLC Texas Subsidiary Hydrogen Global, LLC 100% LLC Texas Subsidiary Clean Energy Global, LLC (formerly Hydrogen Ultra, LLC) 100% LLC Texas Subsidiary

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jan. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of Estimated useful life of the related asset	Office furniture and equipment 10 years Computer equipment and software 5 years Land improvements 15 years Land easements 10 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Jan. 31, 2023
PROPERTY AND EQUIPMENT
Schedule of property and Equipment	January 31, 2023 April 30, 2022 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 6,555 17,517 Refinery land 721,828 721,828 Refinery land improvements 468,426 468,615 Refinery land easements 37,015 37,015 1,247,688 1,258,839 Less accumulated depreciation and amortization (160,787 ) (144,642 ) $ 1,086,901 $ 1,114,197

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	9 Months Ended
	Jan. 31, 2023
ACCRUED EXPENSES
Schedule of Accrued expenses	January 31, 2023 April 30, 2022 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 39,000 12,000 Accrued interest and penalties 818,089 714,827 Other 94,174 94,358 $ 981,353 $ 851,275

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Jan. 31, 2023
NOTES PAYABLE
Schedule of Notes payable, currently in default	January 31, 2023 April 30, 2022 Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [1] 136,952 - $ 211,953 $ 75,001
Schedule of notes payable	January 31, 2023 April 30, 2022 Note payable to an unrelated party with an issue date of February 22, 2021 with interest at 10% [1] $ 250,000 $ 250,000 $250,000 draw on March 5, 2021 $200,000 draw on March 26, 2021 200,000 200,000 $50,000 draw on April 13, 2022 50,000 50,000 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [2] - 136,952 Note payable to an unrelated party with an issue date of February 28, 2022 with interest at 10% [3] 102,500 102,500 Note payable to an unrelated party with an issue date of March 3, 2022 with interest at 5% [4] 181,500 165,000 Total $ 784,000 $ 904,452
Schedule of Convertible Notes Payable, Currently in Default	January 31, 2023 April 30, 2022 Note payable to an unrelated party, matured December 31, 2010, with interest at 10%, convertible into common shares of the Company [1] $ 50,000 $ 50,000 Note payable to an unrelated party, matured January 27, 2012, with interest at 25%, convertible into common shares of the Company [2] 25,000 25,000 75,000 75,000 Less discount - - Total $ 75,000 $ 75,000
Schedule of Current Convertible Notes Payable	January 31, 2023 April 30, 2022 Extension fee added to note payable to an accredited investor, with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [1] $ 158,790 $ 200,000 Extension fee added to note payable to an accredited investor, with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [2] - 90,000 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.10 per share [3] 165,000 165,000 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at variable exercise prices [4] 31,700 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.005 per share [5] 200,000 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.11 per share [6] 78,750 Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.01 per share [7] 100,000 - Note payable to an accredited investor, with interest at 10%, convertible into common shares of the Company at $0.11 per share [8] 54,750 - Total 788,990 455,000 Less discount (27,070 ) (22,903 ) Net $ 761,920 $ 432,097

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	9 Months Ended
	Jan. 31, 2023
STOCKHOLDERS DEFICIT
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2022 35,508,000 $ 0.06 4.64 Granted 27,261,781 $ 0.07 Cancelled / Expired (17,575,500 ) $ 0.10 Exercised (16,245,000 ) $ 0.00 Outstanding, January 31, 2023 28,949,281 $ 0.09 5.54

BACKGROUND ORGANIZATION AND B_3

BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION (Details)	9 Months Ended
	Jan. 31, 2023
Pecos Refining & Transport, LLC [Member]
State of Incorporation	Texas
Ownership percentage	100%
Relationship	Subsidiary
MMEX Solar Resources LLC [Member]
State of Incorporation	Texas
Ownership percentage	100%
Relationship	Subsidiary
MMEX Resources Corporation [Member]
State of Incorporation	Nevada
Ownership percentage	0%
Relationship	Parent
Rolling Stock Marine LLC [Member]
State of Incorporation	Texas
Ownership percentage	100%
Relationship	Subsidiary
Hydrogen Global, LLC [Member]
State of Incorporation	Texas
Ownership percentage	100%
Relationship	Subsidiary
Hydrogen Ultra, LLC [Member]
State of Incorporation	Texas
Ownership percentage	100%
Relationship	Subsidiary

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Jan. 31, 2023
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
Land improvements [Member]
Property plant and equipment estimated useful life	15 years
Land easements [Member]
Property plant and equipment estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Stock based compensation	$ 495,000	$ 0
Potential dilutive securities		40,686,123
Land easements [Member]
Property plant and equipment estimated useful life	10 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2023	Apr. 30, 2022
Consulting fees	$ 20,000
Accounts payable and accrued expenses - related party	$ 127,285	$ 40,000
Warrants granted	3,000,000
Common stock value	$ 5,000
Stock Based Compersation based on the grant date fair value	330,000
Accounts payable and acccured expenses to related party	271,865	76,770
Payable in stock	65,000	20,000
Accounts Payable	755,176	639,782
Related Party [Member]
Accounts Payable	45,000
Related Party [Member] | Common Stocks [Member]
Accounts payable and accrued expenses - related party	32,500	11,006
Payable in stock	22,500	10,000
Shares issued value related party each month	$ 2,500
Share issued for repayment	91,414
Repayment of amount owed	$ 1,006
Common stock issued under agreement	32,500
CEO [Member]
Accounts payable	$ 2,190
July 1, 2019 [Member]
Consulting fees	180,000
Reimbursements Expenses	142,600
October 1, 2018 [Member] | Related Party [Member] | Common Stocks [Member]
Accounts payable and accrued expenses - related party	87,816	17,264
Payable in stock	32,500	10,000
Reimbursements	66,797
Repayment Expenses	21,794
Shares issued value related party each month	2,500
Accounts payable	22,500
February 1, 2021 [Member]
Reimbursements Expenses	66,965
Accrued expenses	22,074	$ 8,500
Fees and expenses reimbursements	$ 80,539

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Property and equipment, gross	$ 1,247,688	$ 1,258,839
Less accumulated depreciation and amortization	(160,787)	(144,642)
Property and equipment, net	1,086,901	1,114,197
Refinery Land [Member]
Property and equipment, gross	721,828	721,828
Office furniture and equipment [Member]
Property and equipment, gross	13,864	13,864
Computer equipment and software [Member]
Property and equipment, gross	6,555	17,517
Land improvements [Member]
Property and equipment, gross	468,426	468,615
Land easements [Member]
Property and equipment, gross	$ 37,015	$ 37,015

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
PROPERTY AND EQUIPMENT
Depreciation and amortization expense	$ 9,099	$ 8,888	$ 27,296	$ 26,852

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Accrued Payroll [Member]
Total Accrued Expenses	$ 30,090	$ 30,090
Accrued Consulting [Member]
Total Accrued Expenses	39,000	12,000
Accrued Interest And Penalties [Member]
Total Accrued Expenses	818,089	714,827
Other [Member]
Total Accrued Expenses	94,174	94,358
Total [Member]
Total Accrued Expenses	$ 981,353	$ 851,275

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Notes payable, currently in default	$ 211,953	$ 75,001
Notes Payables [Member]
Notes payable, currently in default	75,001	75,001
Note Payable [Member]
Notes payable, currently in default with unrelated party	136,952	0
Notes payable, currently in default	$ 211,953	$ 75,001

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Notes payable	$ 784,000	$ 904,452
Note Payable [Member]
Notes payable	250,000	250,000
Notes Payable One [Member]
Notes payable	200,000	200,000
Notes Payable Two [Member]
Notes payable	50,000	50,000
Notes Payable Three [Member]
Notes payable	0	136,952
Notes Payable Four [Member]
Notes payable	102,500	102,500
Notes Payable Five [Member]
Notes payable	$ 181,500	$ 165,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Convertible notes payable, currently in default, gross	$ 75,000	$ 75,000
Less discount	0	0
Convertible notes payable, currently in default, net of discount	75,000	75,000
Note Payable [Member]
Notes Payable Unrelated Party	50,000	50,000
Notes Payable One [Member]
Notes Payable Unrelated Party	$ 25,000	$ 25,000

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Convertible notes payable,Total	$ 788,990	$ 455,000
Less discount	(27,070)	(22,903)
Convertible notes payable, net of discount	761,920	432,097
Accredited Investor [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	158,790	200,000
Accredited investor one [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	0	90,000
Accredited investor two [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	165,000	165,000
Accredited Investor Three [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	31,700	0
Accredited investor Four [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	200,000	0
Accredited Investor Five [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	78,750	0
Accredited investor Six [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	100,000	0
Accredited investor Seven [Member] | Convertible Notes Payable [Member]
Convertible notes payable, net of discount, gross	$ 54,750	$ 0

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)									1 Months Ended						3 Months Ended					6 Months Ended	9 Months Ended
	Aug. 15, 2022	Jun. 07, 2022	Apr. 12, 2022	Mar. 03, 2022	Mar. 11, 2021	Sep. 12, 2019	Feb. 01, 2011	Mar. 08, 2010	Jan. 22, 2023	Sep. 15, 2022	Jul. 26, 2022	Feb. 28, 2022	Mar. 31, 2020	Mar. 23, 2011	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Oct. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Jun. 22, 2022	Feb. 23, 2022	Feb. 22, 2021	Feb. 04, 2020	Oct. 05, 2018	Sep. 18, 2018	Sep. 13, 2018
Issuance of common stock																	710,802				710,802
Gain on settlement of debt															$ 0	$ 0	$ 16,540	$ 96,993	$ 196,166	$ 136,310	$ 16,540	$ 233,303
Proceeds from issuance of debt																				$ 78,500	502,500	78,500
Repayment of note principal																					0	$ 200,000
Principal amount					$ 250,000																			$ 113,048
Maturity date					Mar. 11, 2022
Interest rate					10%
Second Amendment [Member]
Principal amount																											$ 600,000	$ 70,000	$ 110,000
Fifth amendment [Member]
Principal amount																												600,000
1800 Diagonal Lending LLC [Member]
Proceeds from issuance of debt	$ 75,000	$ 101,250							$ 50,000	$ 91,250	$ 185,000
Principal amount	$ 78,750	$ 105,000							$ 54,750	$ 100,000	$ 200,000
Maturity date	Aug. 15, 2023	Jun. 07, 2023							Jan. 18, 2024	Sep. 15, 2023
Interest rate	10%	10%							10%	10%	10%
Debt conversion discount rate	42%	42%							42%	42%
Debt conversion per share price	$ 0.11	$ 0.11							$ 0.11		$ 0.055
Fees and expenses	$ 3,750	$ 3,750							$ 4,750	$ 8,750	$ 5,000
Description of penalty			The Company can prepay the note with prepayment penalties ranging from 105% to 125% during the first 180 days after issuance								The Company can prepay the note with prepayment penalties ranging from 105% to 125% during the first 180 days after issuance
Note conversion into common shares duration		180
Vista Capital Investments, Inc [Member] | March 11, 2021 [Member]
Principal amount					$ 250,000																			$ 113,048
Maturity date					Mar. 11, 2022
Interest rate					10%
Oscar and I1da Gonzales [Member]
Principal amount												$ 102,500
Maturity date												Feb. 28, 2026
Interest rate												10%
Repayment of debt												$ 3,309
Repayment of debt date												Mar. 01, 2023
Convertible Note [Member] | GS Capital Partners, LLC [Member]
Proceeds from issuance of debt																					155,000
Interest rate			10%			18%							18%
Repayment of note principal																					41,210
Principal amount			$ 165,000										$ 200,000												$ 1,000,000	$ 90,000		$ 70,000	$ 110,000
Terms of conversion feature			GS, at its option, can convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.10 per share			GS, at its option, could 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)							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)
Fees and expense			$ 10,000
Maturity date			Mar. 31, 2023
Accredited Investor [Member] | Convertible Notes Payable [Member]
Proceeds from issuance of debt								$ 35,000
Interest rate							25%	10%
Consulting expense								$ 15,000
Issuance of convertible note							$ 514,900	$ 50,000						$ 25,000
Fixed conversion price per share							$ 1	$ 3.70
Sabby Volatality Warrant Master Fund [Member] | Note Payable [Member]
Principal amount				$ 165,000																			$ 181,500
Maturity date				Feb. 28, 2023
Proceeds from equity				$ 6,000,000
Interest exepense																					$ 16,500

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details)	9 Months Ended
	Jan. 31, 2023 $ / shares shares
Shares, outstanding, beginning balance | shares	35,508,000
Shares, outstanding, Ending balance | shares	28,949,281
Weghted Average Exercise Price, beginning balance | $ / shares	$ 0.06
Weghted Average Exercise Price, Ending balance | $ / shares	$ 0.09
Weighted Average Remaining Contractual Life, Beginning	4 years 7 months 20 days
Weighted Average Remaining Contractual Life, Ending	5 years 6 months 14 days
Warrants [Member]
Shares, Granted | shares	27,261,781
Shares, Canceled/Expired | shares	(17,575,500)
Shares, Exercised | shares	(16,245,000)
Weghted Average Exercise Price, Granted | $ / shares	$ 0.07
Weghted Average Exercise Price, cancel and expired | $ / shares	0.10
Weghted Average Exercise Price, exercised | $ / shares	$ 0

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Jul. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Jun. 07, 2022	Apr. 30, 2022
Capital stock authorized		201,000,000
Common stock share authorized		200,000,000			200,000,000
Warrant exercise price				$ 0.045
Preferred stock share authorized		1,000,000			1,000,000
Warrants term		one-year
Total Shares issued of Common stock		27,685,956	15,843,721
Shares issued for a debt discount, shares		100,000
Shares issued for accrued liability-related parties, shares		91,414
Warrant granted shares		3,000,000
Warrants issued as stock-based compensation	$ 495,000	$ 495,000
Shares issued for accrued liability-related parties, value		$ 1,006
Warrants, description		Series C and Series D warrants, from $0.10 to $0.05
Common stock, outstanding		48,890,638			21,204,682
Share issued during period, shares			170,000
Share issued during period, value			$ 3,000,000
Common stock conversion of convertible notes payable, shares		7,732,716	6,433,743
Common stock conversion of convertible notes payable, value		$ 182,977	$ 154,437
Convertible notes principal amount		$ 163,300	$ 149,444
Prefunded warrants share		1,373,562	3,580,000
Warrants to purchase share		686,281	2,575,500
Accrued interest payable		$ 19,677	$ 4,490
Shares issued for a debt discount, value		$ 5,380
Shares issued for exercise of prefunded warrants		16,188,264	2,405,000
Common stock shares issued for conversion of related party convertible notes		19	6,817,224
Common stock shares issued for conversion of related party convertible notes, value		$ 41,210	$ 74,989
Common stock shares issued upon conversion of debt shares		2,200,000	17,754
Payments for fees			$ 504
Warrants issued to agent			337,500
Offering cost		$ 12,000	$ 349,150
Warrants issue		686,281
Warrants conjuction with sale		686,281
Series A Preferred Stock [Member]
Preferred stock share authorized		1,000,000			1,000,000
Voting percentage		51%
Description of preferred stock		During the nine months ended January 31, 2023 the Company did not issue any shares of its Series B preferred stock
Series B Preferred Stock [Member]
Preferred stock share authorized		2,200,000			1,000,000
Common stock shares issued for conversion of related party convertible notes		19	1,500
Common stock shares issued for conversion of related party convertible notes, value			$ 1,500,000
Warrants issued to agent			1,350,000
Offering cost			$ 206,650
Prefrerred stock, value		1,000
Warrants issue			31,975,000
Initial conversion price				0.10
Conversion price				$ 0.05
Deemed dividend				$ 2,534,402

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Feb. 28, 2023	Jan. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Mar. 06, 2023	Feb. 25, 2023	Apr. 30, 2022
Stock issued during period				170,000
Financing costs			$ 12,000	$ 555,799
Accrued fees			$ 27,070				$ 22,903
Authorized Capital Stock Of Preferred Stock			1,000,000				1,000,000
Convertible note			$ 75,000				$ 75,000
Subsequent Event [Member]
Financing costs	$ 36,716
Principal amount	$ 226,875
Authorized Capital Stock Of Common Stock					1,000,000,000
Authorized Capital Stock Of Preferred Stock					1,000,000
Convertible note						$ 20,000
Series B Warrants [Member]
Stock issued during period		91,051,350	89,243,803
Stock issued for conversion			3,500,000,000
Principal amount		$ 159,200
Accrued fees		1,620
Accrued interest		$ 13,377
Series B Preferred Stock [Member]
Stock issued for conversion			169
Authorized Capital Stock Of Preferred Stock			2,200,000				1,000,000