BIGtoken (BGTK) 10-Q 25 Oct 18 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Jul. 31, 2018shares
Document and Entity Information:
Entity Registrant Name	Force Protection Video Equipment Corp.
Document Type	10-Q
Document Period End Date	Jul. 31, 2018
Amendment Flag	false
Entity Central Index Key	1,518,720
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding	606,417,622
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q1
Trading Symbol	fpvd
Entity Incorporation, Date of Incorporation	Mar. 11, 2011
Entity Incorporation, State Country Name	Florida

Force Protection Video Equipmen

Force Protection Video Equipment Corp.- Balance Sheets - USD ($)		Jul. 31, 2018	Apr. 30, 2018
Current Assets:
Cash and cash equivalents		$ 1,187	$ 6,320
Accounts receivable		24,590	9,235
Inventory		111,024	117,889
Prepaid inventory		8,798	8,798
TOTAL CURRENT ASSETS		145,599	142,242
Property and equipment, net	[1]	15,298	16,669
Operating Lease	[2]	41,223	45,001
Deposits		1,650	1,650
TOTAL ASSETS		203,770	205,562
Current Liabilities:
Accounts payable and accrued expenses		137,371	99,702
Shareholder advance		10,000	7,500
Operating lease liability		16,057	15,440
Loans		12,952
Convertible promissory notes	[3]	380,615	459,398
Total Current Liabilities		556,995	582,040
Long-term liabilities
Warranty		130	143
Operating lease liability		25,565	29,811
Total liabilities		582,690	611,994
Commitments and Contingencies
Redeemable Preferred Stock		5,000	5,000
Stockholders' Equity (deficit)
Common stock		60,642	19,441
Additional paid-in capital		3,705,698	3,598,589
Accumulated Deficit		(4,150,260)	(4,029,462)
Total Stockholders' Equity (deficit)		(383,920)	(411,432)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		$ 203,770	$ 205,562
[1]	Net of accumulated depreciation of $9,293 and $7,922, respectively.
[2]	Right of Use, Asset
[3]	net of discount of $10,416 and $21,225, respectively.

Force Protection Video Equipm_2

Force Protection Video Equipment Corp. - Balance Sheets - Parenthetical - $ / shares	Jul. 31, 2018	Apr. 30, 2018
Statement of Financial Position
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	20,000,000,000	20,000,000,000
Common Stock, Shares Issued	606,417,622	194,415,754
Common Stock, Shares Outstanding	606,417,622	194,415,754

Force Protection Video Equipm_3

Force Protection Video Equipment Corp. - Statements of Operations - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Income
Net revenue	$ 70,222	$ 13,715
Cost of goods sold	28,917	6,411
Gross profit	41,305	7,304
OPERATING EXPENSES
General and administrative	83,461	107,122
Sales and marketing	5,481	16,785
Total operating expenses	88,942	123,907
Loss from operations	(47,637)	(116,603)
OTHER (EXPENSE)
Interest expense	(13,334)	(9,091)
Accretion of debt discount	(59,827)	(229,947)
Total other (expense)	(73,161)	(239,038)
Loss before taxes	(120,798)	(355,641)
Provision for income taxes
Net loss	$ (120,798)	$ (355,641)
Net (Loss) Per Common Share- Basic and Diluted	$ 0	$ (0.09)
Weighted Average Common Shares Outstanding Basic and Diluted	380,188,271	3,903,908

Force Protection Video Equipm_4

Force Protection Video Equipment Corp. - Statements of Cash Flows - USD ($)		3 Months Ended
		Jul. 31, 2018	Jul. 31, 2017
Cash flows from operating activities:
Net loss		$ (120,798)	$ (355,641)
Adjustments to reconcile net loss to net cash provided (used in) operating activities:
Depreciation and amortization		1,370	1,286
Accretion of debt discount		59,827	229,947
Changes in assets and liabilities:
Increase in accounts receivable		(15,355)	(5,140)
Decrease in inventory		6,865	(13,574)
Decrease in other assets		3,778	9,841
Increase in accounts payable and accrued expenses		41,869	7,247
Decrease in other liabilities		(3,642)	(196)
Net Cash used in Operating Activities		(26,086)	(126,230)
Cash flows from investing activities:
Purchase of equipment			(1,747)
Net Cash used in Investing Activities			(1,747)
Cash flows from financing activities:
Proceeds from shareholder advance		2,500
Proceeds from short term loans		17,000
Repayments of short term loans		(4,047)
Proceeds from convertible promissory notes		5,500	65,000
Net cash provided by Financing Activities		20,953	65,000
DECREASE IN CASH		(5,133)	(62,977)
Cash and cash equivalents at beginning of period		6,320	188,773
Cash and cash equivalents at end of period		1,187	125,796
Supplemental disclosures of cash flow information:
Cash paid for interest		2,182
Cash paid for income taxes
Non-cash operating activities:
Conversion of notes payable into shares of common stock	[1]	$ 99,581	$ 82,697
[1]	Conversion of notes payable into 412,001,868 and 4,058,933 shares of common stock, respectively

Note 1 - Organization and Summa

Note 1 - Organization and Summary of Significant Accounting Policies	3 Months Ended
	Jul. 31, 2018
Notes
Note 1 - Organization and Summary of Significant Accounting Policies	NOTE 1 – ORGANIZATION AND SUMMARY of significant accounting policies Organization Force Protection Video Equipment Corp., together with its wholly owned subsidiary, Cobraxtreme HD Corp. (collectively, the Company), is in the business of selling video and audio capture devices and accessories to consumers and law enforcement. Force Protection Video Equipment Corp. was incorporated on March 11, 2011 , under the laws of the State of Florida . On February 2, 2015 the Company changed its name to Force Protection Video Equipment Corp. Going Concern The Company’s condensed consolidated financial statements are prepared using accounting principles generally accepted in the United States of America and applicable to a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. During the three months ended July 31, 2018 and year ended April 30, 2018, the Company recognized revenue of $ 70,222 and $ 159,672 , respectively, and a net operating loss of $ 47,637 and $ 493,802 , respectively. As of July 31, 2018, the Company had negative working capital of $ 411,396 and an accumulated deficit of $ 4,150,260 . In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Historically, the Company has relied upon funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These condensed consolidated financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying condensed consolidated financial statements. Basis of Presentation The unaudited financial statements of Force Protection Video Equipment Corp. (the “Company”) as of July 31, 2018, and for the three months ended July 31, 2018 and 2017, have been prepared in accordance with accounting principles generally accepted in the United States for interim financial reporting. The balance sheet at July 31, 2018 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Accordingly, they do not include all of the disclosures required by accounting principles generally accepted in the United States for complete financial statements and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended April 30, 2018, as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K. Operating results for the periods presented are not necessarily indicative of the results that may be expected for the year ending April 30, 2019. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the interim financial information have been included. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year. Net Income (Loss) Per Share The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS, if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money). Following is the computation of basic and diluted net loss per share for the three months ended July 31, 2018 and 2017: Three Months Ended July 31, 2018 2017 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 120,798 $ (355,641) Denominator: Weighted average number of common shares outstanding 380,188,271 3,903,908 Basic and diluted EPS $ 0.00 $ (0.09) Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Convertible promissory notes 3,820,094,155 73,918,636 Concentrations of risk During the three months ended July 31, 2018, one customers accounted for 8.0% of sales. During the three months ended July 31, 2017, four customers accounted for 73.1% of sales (40.2%, 12.3%, 10.6% and 10.0%). The Company relies on third parties for the supply and manufacture of its capture devices, some of which are sole-source suppliers. The Company believes that outsourcing manufacturing enables greater scale and flexibility. As demand and product lines change, the Company periodically evaluates the need and advisability of adding manufacturers to support its operations. In instances where a supply and manufacture agreement does not exist or suppliers fail to perform their obligations, the Company may be unable to find alternative suppliers or satisfactorily deliver its products to its customers on time, if at all. During the three months ended July 31, 2018, two suppliers accounted for 46.1% (31.4% and 14.7%) of our inventory purchases. During the three months ended July 31, 2017, two suppliers accounted for 85.4% (52.7% and 32.7%) of our inventory purchases. Summary of Significant Accounting Policies Principles of Consolidation These condensed consolidated financial statements have been prepared in accordance with US GAAP and include the accounts of the Company and its wholly owned subsidiary, Cobraxtreme HD Corp. All significant intercompany transactions and balances have been eliminated. Cobraxtreme HD Corp. was incorporated under the laws of the State of North Carolina on September 19, 2017 and currently is non operating. Estimates The preparation of the Company’s financial statements requires management to make estimates and use assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. These estimates and assumptions are affected by management’s application of accounting policies. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from these estimates and assumptions. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company has no cash equivalents. Inventory The Company’s inventory is comprised of finished goods and primarily includes cameras and recording equipment. The Company’s inventory is stated at the lower of cost or market and expensed to cost of goods sold upon sale using the average-cost method. The Company also makes prepayments against the future delivery of inventory classified as prepaid inventory. Accounts Receivable Accounts receivable are reported at the customers' outstanding balances. The Company does not have a history of significant bad debt and has not recorded any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable. The Company evaluates receivables on a regular basis for potential reserve. Leases The Company recognizes lease assets and liabilities with terms in excess of twelve months on its balance sheet. The Company capitalizes operating lease obligations as a right-of-use asset with a corresponding liability based on the present value of future operating leases. Property and Equipment Fixed assets are carried at cost, less accumulated depreciation and amortization. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. Depreciation for financial statement purposes is computed on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Useful Lives Vehicles 5 years Office Equipment 3 - 5 years Furniture & equipment 5 - 7 years Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively. Revenue Recognition Our revenue is generated from the sale of products consisting primarily of video and audio capture devices and accessories. We recognize revenue when control of our products is transferred to our customers in an amount that reflects the consideration we expect to receive from our customers in exchange for those products. This process involves identifying the contract with a customer, determining the performance obligations in the contract, determining the contract price, allocating the contract price to the distinct performance obligations in the contract, and recognizing revenue when the performance obligations have been satisfied. We consider a performance obligation satisfied once we have transferred control of a product to the customer, meaning the customer has the ability to use and obtain the benefit of the product. We recognize revenue for satisfied performance obligations only when we determine there are no uncertainties regarding payment terms or transfer of control. Revenue from product sales is generally recognized upon shipment to the end customer, which is when control of the product is deemed to be transferred. Payment or invoicing typically occurs upon shipment and the term between invoicing and when payment is due is not significant. Revenue is recorded net of discounts and promotions. Marketing and Advertising Costs Marketing and advertising costs are expensed as incurred. The Company recognized $ 2,807 and $ 10,954 in marketing and advertising costs during the three months ended July 31 , 2018 and 2017 , respectively. Stock Based Compensation The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification ASC 718-10. Share-based payment awards are measured at the grant date fair value of the equity instruments that the Company is obligated to issue when the good or service has been delivered and any other conditions necessary to earn the right to benefit from the equity instrument has been satisfied. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. As of April 30, 2018 and 2017, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. The Company does not hold or issue financial instruments for trading purposes, nor does the Company utilize derivative instruments. Recent Accounting Pronouncements In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). In May 2017, the FASB issued ASU 2017-09, Compensation-Stock Compensation (Topic 718), Scope of Modification Accounting. The amendments in this Update provide guidance about which changes to the terms or conditions of a share-based payment awards require an entity to apply modification accounting in Topic 718. The amendments in this Update are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company implemented ASU 2017-09 for the interim and annual reporting periods of 2019, which resulted in no impact on its condensed consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”) and Accounting Standards Codification ("ASC") Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers ("ASC 340-40"), (collectively, “Topic 606”). On January 1, 2018, the Company adopted Topic 606 by applying the modified retrospective method of adoption for all contracts that were not substantially completed as of the adoption date. ASU 2014-09 requires entities to recognize revenue through the application of a five-step model, which includes identification of the contract, identification of the performance obligations, determination of the transaction price, allocation of the transaction price to the performance obligations and recognition of revenue as the entity satisfies the performance obligations. The Company implemented ASU 2014-09 for the interim and annual reporting periods of 2019, which resulted in no changes to how we recognize revenue. The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, the Company has not identified any standards that it believes merit further discussion. The Company believes that none of the new standards will have a significant impact on its condensed consolidated financial statements.

Note 2 - Fixed Assets

Note 2 - Fixed Assets	3 Months Ended
	Jul. 31, 2018
Notes
Note 2 - Fixed Assets	NOTE 2 - Fixed Assets Fixed assets consisted of the following: July 31, 2018 April 30, 2018 Vehicles 7,654 7,654 Furniture and fixtures 10,936 10,936 Computers and office equipment 4,226 4,226 Leasehold improvements 1,775 1,775 Total fixed assets 24,591 24,591 Accumulated depreciation (9,293) (7,922) Total fixed assets $ 15,298 $ 16,669 During the three months ended July 31, 2018 and 2017, the Company recognized $1,370 and $1,286, respectively, in depreciation expense. During the three months ended July 31, 2017, the Company purchased $1,747 of computer equipment.

Note 3 - Convertible Promissory

Note 3 - Convertible Promissory Notes	3 Months Ended
	Jul. 31, 2018
Notes
Note 3 - Convertible Promissory Notes	NOTE 3 – CONVERTIBLE PROMISSORY NOTES Following is a summary of our outstanding convertible promissory notes as of July 31, 2018: Current/ Amended Current Balances Lender Issue Date Maturity Date Principle Interest Total RDW Capital, LLC Note 3 3/10/2016 9/10/16 $ 792 $ - $ 792 RDW Capital, LLC Note 4 5/13/2016 11/13/16 - 4,540 4,540 RDW Capital, LLC Note 5 5/20/2016 11/20/16 - 2,742 2,742 RDW Capital, LLC Note 6 8/22/2016 2/22/17 - 889 889 RDW Capital, LLC Note 7 9/1/2016 10/31/18 25,701 15,916 41,617 RDW Capital, LLC Note 8 2/6/2017 10/31/18 1,221 5,819 7,040 RDW Capital, LLC Note 9 3/30/2017 10/31/18 65,598 8,970 74,568 RDW Capital, LLC Note 10 4/26/2017 10/31/18 - 7,510 7,510 RDW Capital, LLC Note 11 5/30/2017 10/31/18 81,375 8,099 89,474 RDW Capital, LLC Note 12 8/7/2017 10/31/18 52,500 4,347 56,847 Power Up Lending Gp Note 1 10/20/2017 7/30/18 - - - Power Up Lending Gp Note 2 11/16/2017 8/30/18 34,555 3,173 37,728 Power Up Lending Gp Note 3 1/5/2018 10/10/18 38,000 2,676 40,676 Power Up Lending Gp Note 3 3/5/2018 12/15/18 33,000 1,645 34,645 Adar Note 1 3/5/2018 3/5/19 58,289 2,907 61,196 Totals $ 391,031 $ 69,233 $ 460,264 Unamortized debt discount balance (10,416) Balance sheet balances $ 380,615 Following is a summary of our outstanding convertible promissory notes as of April 30, 2018: Current/ Amended Current Balances Lender Issue Date Maturity Date Principle Interest Total RDW Capital, LLC Note 3 3/10/2016 9/10/16 $ 792 $ - $ 792 RDW Capital, LLC Note 4 5/13/2016 11/13/16 - 4,540 4,540 RDW Capital, LLC Note 5 5/20/2016 11/20/16 - 2,742 2,742 RDW Capital, LLC Note 6 8/22/2016 2/22/17 - 889 889 RDW Capital, LLC Note 7 9/1/2016 2/1/18 25,701 15,074 40,775 RDW Capital, LLC Note 8 2/6/2017 2/1/18 15,975 5,512 21,487 RDW Capital, LLC Note 9 3/30/2017 2/1/18 78,750 7,243 85,993 RDW Capital, LLC Note 10 4/26/2017 2/1/18 - 7,510 7,510 RDW Capital, LLC Note 11 5/30/2017 2/1/18 81,375 6,288 87,663 RDW Capital, LLC Note 12 8/7/2017 2/7/18 52,500 3,197 55,697 Power Up Lending Gp Note 1 10/20/2017 7/30/18 66,030 4,554 70,584 Power Up Lending Gp Note 2 11/16/2017 8/30/18 36,000 2,006 38,006 Power Up Lending Gp Note 3 1/5/2018 10/10/18 38,000 1,464 39,464 Power Up Lending Gp Note 3 3/5/2018 12/15/18 33,000 613 33,613 Adar Note 1 3/5/2018 3/5/19 52,500 648 53,148 Totals $ 480,623 $ 62,281 $ 542,904 Unamortized debt discount balance (21,225) Balance sheet balances $ 459,398 The company determined that each convertible promissory note conversion feature will be settled with a fixed monetary value at settlement and is classified as a liability. Thus, the conversion feature of the notes meets the scope under FASB Accounting Standards Codification ("ASC") 480-10-25-14 Distinguishing Liabilities from Equity. RDW Capital, LLC On May 9, 2016, the Company and RDW entered into a Securities Purchase Agreement (“RDW SPA 2”) with RDW Capital, LLC (“RDW”), a Florida limited liability company. On August 22, 2016, the Company and RDW entered into a Securities Purchase Agreement (“RDW SPA 3”). On September 1, 2016, the Company and RDW entered into a Securities Purchase Agreement (“RDW SPA 4”). On March 31, 2017, the Company and RDW entered into a Securities Purchase Agreement (“RDW SPA 5”). On August 8, 2017, the Company and RDW entered into a Securities Purchase Agreement (“RDW SPA 6”). RDW SPA 2, RDW SPA 3, RDW SPA 4, RDW SPA 5 and RDW SPA 6 may hereinafter be referred to collectively as, the “ RDW SPAs . RDW Note 4 RDW Note 4 was converted into stock down to an interest payable balance of $4,540 in fiscal 2017. RDW Note 5 RDW Note 5 was converted into stock down to an interest payable balance of $2,742 in fiscal 2017. RDW Note 6 During the three months ended July 31, 2018 and 2017, the Company recognized $0 and $108, respectively, of interest expense. RDW began converting the RDW Note 6 principal into shares of common stock beginning in March 2017. During the three months ended July 31 2017, RDW converted $0 31,674 into 579,733 shares, respectively. RDW Note 7 RDW Note 7 principle was discounted for the value of the OID, legal and due diligence fees and intrinsic value of the BCF. The calculated intrinsic value was $105,000. As this amount resulted in a total BCF debt discount that was less than RDW Note 7 principal, the full $105,000 discount was recognized. The resulting $132,500 discount was accreted over the 6 month term of RDW Note 7 through March 1, 2017. During the three months ended July 31, 2018 and 2017, the Company recognized $842 and $2,948, respectively, of interest expense. RDW began converting the RDW Note 7 principal into shares of common stock beginning in May 2017. During the three months ended July 31 2017, RDW converted $51,024 into 3,479,200 shares. RDW Note 8 RDW Note 8 principle was discounted for the value of the OID, legal and due diligence fees and intrinsic value of the BCF. The calculated intrinsic value was $217,000. As this amount resulted in a total debt discount that exceeded RDW Note 8 principal, the discount recorded for the BCF was limited to the principal amount of RDW Note 8. The resulting $210,000 discount was accreted over the 6 month term of RDW Note 8 through August 5, 2017. During the three months ended July 31, 2018 and 2017, the Company recognized $306 and $1,030, respectively, of interest expense and $0 and $107,333, respectively, of accretion related to the debt discount. RDW began converting the RDW Note 8 principal into shares of common stock beginning in February 2017. During the three months ended July 31, 2018, RDW converted $14,754 into 57,100,000 shares. RDW Note 9 RDW Note 9 principle was discounted for the value of the OID, fees and intrinsic value of the BCF. The calculated intrinsic value was $72,000. As this amount resulted in a total debt discount that exceeded RDW Note 9 principal, the discount recorded for the BCF was limited to the principal amount of RDW Note 9. The resulting $78,750 discount was accreted over the 6 month term of RDW Note 9 through September 29, 2017. During the three months ended July 31, 2018 and 2017, the Company recognized $1,727 and $1,602, respectively, of interest expense and $0 and $39,590, respectively, of accretion related to the debt discount. RDW began converting the RDW Note 8 principal into shares of common stock beginning in July 2018. During the three months ended July 31, 2018, RDW converted $13,152 into 99,100,000 shares. RDW Note 10 RDW Note 10 principle was discounted for the value of the OID, fees and intrinsic value of the BCF. The calculated intrinsic value was $134,000. As this amount resulted in a total debt discount that exceeded RDW Note 10 principal, the discount recorded for the BCF was limited to the principal amount of RDW Note 10. The resulting $110,000 discount was accreted over the 6 month term of RDW Note 10 through October 26, 2017. During the three months ended July 31, 2018 and 2017, the Company recognized $0 and $2,274, respectively, of interest expense and $0 and $55,604, respectively, of accretion related to the debt discount. RDW began converting the RDW Note 10 principal into shares of common stock beginning in December 2017. During the three months ended July 31, 2018, no debt was converted during the three months ended July 31, 2018. RDW Note 11 RDW Note 11 principle was discounted for the value of the OID and issuance fees. The BCF intrinsic value was $102,000. As this amount resulted in a BCF that exceeded RDW Note 11 proceeds, accretion of the BCF was limited to $65,000 which was accreted over the 6 month term of RDW Note 11 through November 30, 2017. During the three months ended July 31, 2018 and 2017, the Company recognized $1,810 and $1,129, respectively, of interest expense and $0 and $27,420. Respectively, of accretion related to the debt discount and BCF. RDW Note 12 RDW Note 12 principle was discounted for the value of the OID and issuance fees. The BCF intrinsic value was $107,283. As this amount resulted in a BCF that exceeded RDW Note 12 proceeds, accretion of the BCF was limited to 46,000which was accreted over the 6 month term of RDW Note 12 through February 7, 2018. During the three months ended July 31, 2018, the Company recognized $1,150 of interest expense. RDW Note 3 through RDW Note 12 may hereinafter be referred to collectively as, the “ RDW Notes The RDW Notes have the following terms and conditions: · · · · T · · · · · · · · In total, during the three months ended July 31 , 2018 and 2017, the Company recognized $5,836 and $9,091, respectively, of interest expense and $0 and $229,947, respectively, of accretion related to the debt discount of the RDW Notes. In total, during the three months ended July 31, 2018, RDW converted $ 27,906 of RDW Note principal and interest into 156,200,000 shares of common stock compared to $82,697 into 4,058,933 shares during the three months ended July 31, 2017. Power Up Lending Group Ltd. Power Up Note 1 – On October 20, 2017 the Company sold and Power Up Lending Group, Ltd. (“Power Up”) purchased a 12% convertible note in the principal amount of $ 70,000 (the “Power Up Note 1”) of which the Company received $60,300 after payment of legal fees. The Power Up Note 1 matures on July 30, 2018. The intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Power Up Note 1 and the total price to convert based on the effective conversion price on the date of issuance. The calculated intrinsic value was $44,754 and is being accreted over the 10 month term of the Power Up Note 1 through July 30, 2018. During the three months ended July 31, 2018, the Company recognized interest expense of -$353 and $14,390 of accretion. Power Up began converting the Power Up Note 1 principal into shares of common stock beginning in April 2018. During the three months ended July 31, 2018, RDW converted the remaining balance of $70,230 ($66,030 of principal and $4,200 of interest payable) into 243,760,201 shares. Power Up Note 2 – On November 16, 2017 the Company sold and Power Up purchased a 12% convertible note in the principal amount of $ 36,000 (the “Power Up Note 2”) of which the Company received $30,000 after payment of legal fees. The Power Up Note 2 matures on August 30, 2018. The intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Power Up Note 2 and the total price to convert based on the effective conversion price on the date of issuance. The calculated intrinsic value was $23,016 and is being accreted over the 9.5 month term of the Power Up Note through August 30, 2018. During the three months ended July 31, 2018, the Company recognized interest expense of $1,167 and $9,200 of accretion. Power Up began converting the Power Up Note 1 principal into shares of common stock beginning in July 2018. During the three months ended July 31, 2018, RDW converted $1,445 into 12,041,677 shares. Power Up Note 3 – On January 5, 2018 the Company sold and Power Up purchased a 12% convertible note in the principal amount of $ 38,000 (the “Power Up Note 3”) of which the Company received $32,000 after payment of legal fees. The Power Up Note 3 matures on October 10, 2018. The intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Power Up Note 3 and the total price to convert based on the effective conversion price on the date of issuance. The calculated intrinsic value was $24,295 and is being accreted over the 10 month term of the Power Up Note through October 10, 2018. During the three months ended July 31, 2018, the Company recognized interest expense of $1,212 and $9,917 of accretion. Power Up Note 4 – On January 5, 2018 the Company sold and Power Up purchased a 12% convertible note in the principal amount of $ 33,000 (the “Power Up Note 4”) of which the Company received $27,500 after payment of legal fees. The Power Up Note 4 matures on December 15, 2018. The intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Power Up Note 4 and the total price to convert based on the effective conversion price on the date of issuance. The calculated intrinsic value was $21,098 And is being accreted over the 9 month term of the Power Up Note 4 through December 15, 2018. During the three months ended July 31, 2018, the Company recognized interest expense of $1,032 and $8,586 of accretion. Power Up Note 1 through Power Up Note 4 may hereinafter be referred to collectively as, the “ Power Up Note(s) The Power Up Notes have identical terms and conditions, including convertibility into common stock, at Power Up’s option any time during the period beginning on the date which is one hundred eighty (180) days following the date of the Power Up Note, at a price for each share of common stock equal to 61% of the average of the lowest two (2) trading prices during the twenty (20) trading days immediately preceding the applicable conversion. In no event shall Power Up effect a conversion if such conversion results in Power Up beneficially owning in excess of 4.99% of the outstanding common stock of the Company. The Power Up Notes and accrued interest may be prepaid within the 180 day period following the issuance date at an amount equal to 115% - 140% of the outstanding principle and unpaid interest. After expiration of the 180 days, the Power Up Note may not be prepaid. Any principal and interest unpaid when due shall bear interest at 22%. Upon the occurrence of an event of default the balance of principle and interest shall become immediately due at the default amount which is equal to the sum of the unpaid principal and unpaid interest multiplied by 150%. In total, during the three months ended July 31, 2018, Power Up converted $71,674 of Power Up Note principal and interest into 255,801,868 shares of common stock. Adar Bays, LLC Adar Note 1 - On March 5, 2018 the Company entered into a Securities Purchase Agreement with Adar Bays, LLC (“Adar”) providing for the purchase of a Convertible Promissory Note in the principal amount of $ 52,500 (the "Adar Note 1"); and two Collateralized Secured Promissory Notes also in the amount of $52,500 each (the “Adar Collateralized Notes”)(collectively, the “Adar Notes”) and the delivery by the Registrant of two Back End Notes payable to Adar each in the principal amount of $52,500. The first $52,500 financing closed on March 5, 2018 with the Company receiving net proceeds of $43,500 after payment of legal fees of $6,500 and a 5%, or $2,500 original issue discount. On May 24, 2018 Adar funded $5,789 under one of the Adar Collateralized Notes with the Company receiving net proceeds of $5,500 after payment of a 5% original issue discount. The Adar Notes bear interest at the rate of 8% per annum. All interest and principal must be repaid on or before March 5, 2019. After six months, the Adar Notes are convertible into common stock, at Adar's option, at a conversion price equal to 60% of the lowest trading price of our common stock during the 20 prior trading days prior to conversion. The two Adar Collateralized Notes may only be converted by Adar in the event they are paid in full. In addition, the Adar Note 1 contains pre-payment penalties. The Registrant is only required to make payments on the Back End Notes if Adar funds the Collateralized Notes. Adar has agreed to restrict its ability to convert the Adar Notes and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock. The Adar Notes are a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of the Company. The Adar Notes also provides for penalties and rescission rights if the Company does not deliver shares of its common stock upon conversion within the required timeframes. In the event of default, the note interest rate increases to 24%. The intrinsic value of the Adar Notes BCF exceeded their proceeds thereby limiting the accretion of the BCF to$43,500 and $5,500 for Adar note 1 and the Adar Collateralized Note, respectively. Accretion is over the 12 month term of the Adar Notes through March 5, 2019. During the three months ended July 31, 2018, the Company recognized interest expense of $2,259 and $14,615 of accretion.

Note 4 - Short Term Loans

Note 4 - Short Term Loans	3 Months Ended
	Jul. 31, 2018
Notes
Note 4 - Short Term Loans	NOTE 4 - Short Term Loans On June 8, 2018, the Company borrowed $26,163 from Reliant Funding under the ACH Total Receipts Purchase Agreement (the “ACH Loan”). Pursuant to the terms of the ACH Loan, the Company received $16,605 of proceeds after deductions for a $395 origination fee and $9,163 related to interest. Repayment is achieved through 147 daily bank account withdrawals of $178. The ACH Loan is secured by all current and future assets of the Company. During the three months ended July 31, 2018, the Company repaid a total of $6,229, including $2,182 of interest.

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	3 Months Ended
	Jul. 31, 2018
Notes
Note 5 - Commitments and Contingencies	NOTE 5 – COMMITMENTS AND CONTINGENCIES Product Warranties The Company’s manufacturer(s) provide the Company with a 2 year warranty. The Company products are sold with a 1 year manufacturer’s warranty. The Company offers a 1 year extended warranty for a fee. The extended warranty expires at the end of the second year from the date of purchase with warranty costs during the two year period being born by the manufacturer. As a result, the Company has no, or limited warranty liability exposure. Operating Leases On November 15, 2017, the Company entered into a lease of office space at 1600 Olive Chapel Road, Apex, North Carolina 27502. The lease expires on November 30, 2020 and includes an option to extend the lease an additional term or three years. Rent is $1,650 per month and is increased each anniversary by 3%. The Company paid a $1,650 security deposit. As of April 30, 2018, the Company had adopted ASC 2016-2; Leases (Topic 842). As a result, the Company was required to estimate and record the right of use asset (“ROU Asset”) and lease liability on the face of the Company’s balance sheet. The Company determined the ROU Asset and lease liability to be $51,063 which compares to the total payments of the initial three year term of $61,200. The company determined that there was no discount rate implicit in the lease. Thus, the Company used its incremental borrowing rate of 12% to discount the lease payments in the determination of the ROU asset and lease liability. On March 21, 2015, the Company entered into a lease of office space at 130 Iowa Lane, Suite 102, Carry, North Carolina 27511. During January, 2018, the Company moved and this lease was terminated with no further obligations The Company has no other non-cancelable operating leases. The following is a maturity analysis of the annual undiscounted cash flows of the operating lease liabilities as of July 31 , 2018: Fiscal Year 2019 $15,098 2020 $20,649 2021 $12,253 $48,000 As of July 31, 2018, total operating lease liability was as follows: Total undiscounted cash flows $48,000 Less unamortized interest (6,377) Total operating lease liability $41,622 During the three months ended July 31 , 2018 and 2017, operating lease expense for rent for office space totaled $ 5,100 and $ 3,694 , respectively.

Note 6 - Redeemable Preferred S

Note 6 - Redeemable Preferred Stock and Stockholder's Equity	3 Months Ended
	Jul. 31, 2018
Notes
Note 6 - Redeemable Preferred Stock and Stockholder's Equity	NOTE 6 – REDEEMABLE PREFERRED STOCK AND Stockholder's Equity Redeemable Preferred Stock As of July 31, 2018 and April 30, 2018, there were 5,000,000 shares of par value $0.0001, Series A Preferred Stock outstanding. The Preferred Stock pays no dividends and has no conversion rights into common stock. Each share of Preferred Stock is entitled to 200 votes per share and is redeemable in whole, but not in part, at the option of the holder for $0.0001 per share. During the year ended April 30, 2018 Series A preferred share is entitled to 200,000 (i.e., 200:1) votes per share and carries no right of conversion into shares of common stock. Common Stock As of July 31, 2018 and April 30, 2018, there were 606,417,622 and 194,415,754 shares of common stock outstanding, respectively. On January 19, 2016, the Company amended its Articles of Incorporation to increase its authorized common stock from 50,000,000 shares to 250,000,000 shares and authorized the creation of 1,000,000 shares of Series A preferred stock with each share being entitled to 200,000 (i.e., 200:1) votes per share and with no right of conversion into shares of common stock. On September 8, 2016, the Company amended its Articles of Incorporation to increase its authorized common stock from 250,000,000 shares to 750,000,000 shares and to increase its authorized Series A Preferred Stock from 1,000,000 shares to 5,000,000 shares. On March 31, 2017, the Company amended its Articles of Incorporation to affect a 1:250 reverse stock split which became effective on April 24, 2017. The stock split is reflected retrospectively as of May 1, 2016. On December 8, 2017, the Company amended its Articles of Incorporation to increase its authorized common stock from 750,000,000 shares to 2,000,000,000 shares and to increase its authorized Series A Preferred Stock from 5,000,000 shares to 15,000,000 shares. On May 17, 2018, the Company filed its Amended Articles of Incorporation which increased its authorized common stock to 20,000,000,000 shares and it Series A Preferred to 20,000,000 shares, with no changes in par value. The increase in the common stock was made necessary because of the reserves required by the Company’s holders of convertible notes. On September 20, 2018, the Company amended its Articles of Incorporation to affect a 1:1,000 reverse stock split. As of the date of this filing, the Company is waiting for FINRA to approve this corporate action. All share amounts included in this quarterly report have not been updated to reflect the reverse split. During the three months ended July 31 , 2018 During the year ended April 30, 2018

Note 7 - Subsequent Events

Note 7 - Subsequent Events	3 Months Ended
	Jul. 31, 2018
Notes
Note 7 - Subsequent Events	NOTE 7 – SUBSEQUENT EVENTS On September 25, 2018, the Company repaid the then outstanding balance of the ACH Loan totaling $12,992 with funds received from Strategic Funding Source, Inc. On September 25, 2018, the Company borrowed $38,340 from Strategic Funding Source, Inc. under the Loan Agreement. Pursuant to the terms of the Loan Agreement, the Company received $26,605 of proceeds after deductions for $395 of service fees and $11,340 related to interest. Repayment is achieved through 246 daily bank account withdrawals of $156. The Loan Agreement is secured by all current and future assets of the Company.

Note 1 - Organization and Sum_2

Note 1 - Organization and Summary of Significant Accounting Policies: Organization (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Organization	Organization Force Protection Video Equipment Corp., together with its wholly owned subsidiary, Cobraxtreme HD Corp. (collectively, the Company), is in the business of selling video and audio capture devices and accessories to consumers and law enforcement. Force Protection Video Equipment Corp. was incorporated on March 11, 2011 , under the laws of the State of Florida . On February 2, 2015 the Company changed its name to Force Protection Video Equipment Corp.

Note 1 - Organization and Sum_3

Note 1 - Organization and Summary of Significant Accounting Policies: Going Concern (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Going Concern	Going Concern The Company’s condensed consolidated financial statements are prepared using accounting principles generally accepted in the United States of America and applicable to a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. During the three months ended July 31, 2018 and year ended April 30, 2018, the Company recognized revenue of $ 70,222 and $ 159,672 , respectively, and a net operating loss of $ 47,637 and $ 493,802 , respectively. As of July 31, 2018, the Company had negative working capital of $ 411,396 and an accumulated deficit of $ 4,150,260 . In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Historically, the Company has relied upon funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These condensed consolidated financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying condensed consolidated financial statements.

Note 1 - Organization and Sum_4

Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Basis of Presentation	Basis of Presentation The unaudited financial statements of Force Protection Video Equipment Corp. (the “Company”) as of July 31, 2018, and for the three months ended July 31, 2018 and 2017, have been prepared in accordance with accounting principles generally accepted in the United States for interim financial reporting. The balance sheet at July 31, 2018 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. Accordingly, they do not include all of the disclosures required by accounting principles generally accepted in the United States for complete financial statements and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended April 30, 2018, as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K. Operating results for the periods presented are not necessarily indicative of the results that may be expected for the year ending April 30, 2019. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the interim financial information have been included. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year.

Note 1 - Organization and Sum_5

Note 1 - Organization and Summary of Significant Accounting Policies: Net Income (loss) Per Share (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Net Income (loss) Per Share	Net Income (Loss) Per Share The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS, if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money). Following is the computation of basic and diluted net loss per share for the three months ended July 31, 2018 and 2017: Three Months Ended July 31, 2018 2017 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 120,798 $ (355,641) Denominator: Weighted average number of common shares outstanding 380,188,271 3,903,908 Basic and diluted EPS $ 0.00 $ (0.09) Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Convertible promissory notes 3,820,094,155 73,918,636

Note 1 - Organization and Sum_6

Note 1 - Organization and Summary of Significant Accounting Policies: Concentrations of Risk (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Concentrations of Risk	Concentrations of risk During the three months ended July 31, 2018, one customers accounted for 8.0% of sales. During the three months ended July 31, 2017, four customers accounted for 73.1% of sales (40.2%, 12.3%, 10.6% and 10.0%). The Company relies on third parties for the supply and manufacture of its capture devices, some of which are sole-source suppliers. The Company believes that outsourcing manufacturing enables greater scale and flexibility. As demand and product lines change, the Company periodically evaluates the need and advisability of adding manufacturers to support its operations. In instances where a supply and manufacture agreement does not exist or suppliers fail to perform their obligations, the Company may be unable to find alternative suppliers or satisfactorily deliver its products to its customers on time, if at all. During the three months ended July 31, 2018, two suppliers accounted for 46.1% (31.4% and 14.7%) of our inventory purchases. During the three months ended July 31, 2017, two suppliers accounted for 85.4% (52.7% and 32.7%) of our inventory purchases.

Note 1 - Organization and Sum_7

Note 1 - Organization and Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Principles of Consolidation	Principles of Consolidation These condensed consolidated financial statements have been prepared in accordance with US GAAP and include the accounts of the Company and its wholly owned subsidiary, Cobraxtreme HD Corp. All significant intercompany transactions and balances have been eliminated. Cobraxtreme HD Corp. was incorporated under the laws of the State of North Carolina on September 19, 2017 and currently is non operating.

Note 1 - Organization and Sum_8

Note 1 - Organization and Summary of Significant Accounting Policies: Estimates (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Estimates	Estimates The preparation of the Company’s financial statements requires management to make estimates and use assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. These estimates and assumptions are affected by management’s application of accounting policies. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from these estimates and assumptions.

Note 1 - Organization and Sum_9

Note 1 - Organization and Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company has no cash equivalents.

Note 1 - Organization and Su_10

Note 1 - Organization and Summary of Significant Accounting Policies: Inventory (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Inventory	Inventory The Company’s inventory is comprised of finished goods and primarily includes cameras and recording equipment. The Company’s inventory is stated at the lower of cost or market and expensed to cost of goods sold upon sale using the average-cost method. The Company also makes prepayments against the future delivery of inventory classified as prepaid inventory.

Note 1 - Organization and Su_11

Note 1 - Organization and Summary of Significant Accounting Policies: Accounts Receivable (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Accounts Receivable	Accounts Receivable Accounts receivable are reported at the customers' outstanding balances. The Company does not have a history of significant bad debt and has not recorded any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable. The Company evaluates receivables on a regular basis for potential reserve.

Note 1 - Organization and Su_12

Note 1 - Organization and Summary of Significant Accounting Policies: Leases (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Leases	Leases The Company recognizes lease assets and liabilities with terms in excess of twelve months on its balance sheet. The Company capitalizes operating lease obligations as a right-of-use asset with a corresponding liability based on the present value of future operating leases.

Note 1 - Organization and Su_13

Note 1 - Organization and Summary of Significant Accounting Policies: Property and Equipment (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Property and Equipment	Property and Equipment Fixed assets are carried at cost, less accumulated depreciation and amortization. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. Depreciation for financial statement purposes is computed on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Useful Lives Vehicles 5 years Office Equipment 3 - 5 years Furniture & equipment 5 - 7 years

Note 1 - Organization and Su_14

Note 1 - Organization and Summary of Significant Accounting Policies: Income Taxes (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively.

Note 1 - Organization and Su_15

Note 1 - Organization and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Revenue Recognition	Revenue Recognition Our revenue is generated from the sale of products consisting primarily of video and audio capture devices and accessories. We recognize revenue when control of our products is transferred to our customers in an amount that reflects the consideration we expect to receive from our customers in exchange for those products. This process involves identifying the contract with a customer, determining the performance obligations in the contract, determining the contract price, allocating the contract price to the distinct performance obligations in the contract, and recognizing revenue when the performance obligations have been satisfied. We consider a performance obligation satisfied once we have transferred control of a product to the customer, meaning the customer has the ability to use and obtain the benefit of the product. We recognize revenue for satisfied performance obligations only when we determine there are no uncertainties regarding payment terms or transfer of control. Revenue from product sales is generally recognized upon shipment to the end customer, which is when control of the product is deemed to be transferred. Payment or invoicing typically occurs upon shipment and the term between invoicing and when payment is due is not significant. Revenue is recorded net of discounts and promotions.

Note 1 - Organization and Su_16

Note 1 - Organization and Summary of Significant Accounting Policies: Marketing and Advertising Costs (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Marketing and Advertising Costs	Marketing and Advertising Costs Marketing and advertising costs are expensed as incurred. The Company recognized $ 2,807 and $ 10,954 in marketing and advertising costs during the three months ended July 31 , 2018 and 2017 , respectively.

Note 1 - Organization and Su_17

Note 1 - Organization and Summary of Significant Accounting Policies: Stock Based Compensation (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Stock Based Compensation	Stock Based Compensation The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification ASC 718-10. Share-based payment awards are measured at the grant date fair value of the equity instruments that the Company is obligated to issue when the good or service has been delivered and any other conditions necessary to earn the right to benefit from the equity instrument has been satisfied.

Note 1 - Organization and Su_18

Note 1 - Organization and Summary of Significant Accounting Policies: Fair Value Measurements (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. As of April 30, 2018 and 2017, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis.

Note 1 - Organization and Su_19

Note 1 - Organization and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. The Company does not hold or issue financial instruments for trading purposes, nor does the Company utilize derivative instruments.

Note 1 - Organization and Su_20

Note 1 - Organization and Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Jul. 31, 2018
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). In May 2017, the FASB issued ASU 2017-09, Compensation-Stock Compensation (Topic 718), Scope of Modification Accounting. The amendments in this Update provide guidance about which changes to the terms or conditions of a share-based payment awards require an entity to apply modification accounting in Topic 718. The amendments in this Update are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company implemented ASU 2017-09 for the interim and annual reporting periods of 2019, which resulted in no impact on its condensed consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”) and Accounting Standards Codification ("ASC") Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers ("ASC 340-40"), (collectively, “Topic 606”). On January 1, 2018, the Company adopted Topic 606 by applying the modified retrospective method of adoption for all contracts that were not substantially completed as of the adoption date. ASU 2014-09 requires entities to recognize revenue through the application of a five-step model, which includes identification of the contract, identification of the performance obligations, determination of the transaction price, allocation of the transaction price to the performance obligations and recognition of revenue as the entity satisfies the performance obligations. The Company implemented ASU 2014-09 for the interim and annual reporting periods of 2019, which resulted in no changes to how we recognize revenue. The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, the Company has not identified any standards that it believes merit further discussion. The Company believes that none of the new standards will have a significant impact on its condensed consolidated financial statements.

Note 1 - Organization and Su_21

Note 1 - Organization and Summary of Significant Accounting Policies: Net Income (loss) Per Share: Schedule of Earnings Per Share, Basic and Diluted (Tables)	3 Months Ended
	Jul. 31, 2018
Tables/Schedules
Schedule of Earnings Per Share, Basic and Diluted	Three Months Ended July 31, 2018 2017 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 120,798 $ (355,641) Denominator: Weighted average number of common shares outstanding 380,188,271 3,903,908 Basic and diluted EPS $ 0.00 $ (0.09) Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Convertible promissory notes 3,820,094,155 73,918,636

Note 2 - Fixed Assets_ Property

Note 2 - Fixed Assets: Property, Plant and Equipment (Tables)	3 Months Ended
	Jul. 31, 2018
Tables/Schedules
Property, Plant and Equipment	July 31, 2018 April 30, 2018 Vehicles 7,654 7,654 Furniture and fixtures 10,936 10,936 Computers and office equipment 4,226 4,226 Leasehold improvements 1,775 1,775 Total fixed assets 24,591 24,591 Accumulated depreciation (9,293) (7,922) Total fixed assets $ 15,298 $ 16,669

Note 3 - Convertible Promisso_2

Note 3 - Convertible Promissory Notes: Convertible Debt (Tables)	3 Months Ended
	Jul. 31, 2018
Tables/Schedules
Convertible Debt	Current/ Amended Current Balances Lender Issue Date Maturity Date Principle Interest Total RDW Capital, LLC Note 3 3/10/2016 9/10/16 $ 792 $ - $ 792 RDW Capital, LLC Note 4 5/13/2016 11/13/16 - 4,540 4,540 RDW Capital, LLC Note 5 5/20/2016 11/20/16 - 2,742 2,742 RDW Capital, LLC Note 6 8/22/2016 2/22/17 - 889 889 RDW Capital, LLC Note 7 9/1/2016 10/31/18 25,701 15,916 41,617 RDW Capital, LLC Note 8 2/6/2017 10/31/18 1,221 5,819 7,040 RDW Capital, LLC Note 9 3/30/2017 10/31/18 65,598 8,970 74,568 RDW Capital, LLC Note 10 4/26/2017 10/31/18 - 7,510 7,510 RDW Capital, LLC Note 11 5/30/2017 10/31/18 81,375 8,099 89,474 RDW Capital, LLC Note 12 8/7/2017 10/31/18 52,500 4,347 56,847 Power Up Lending Gp Note 1 10/20/2017 7/30/18 - - - Power Up Lending Gp Note 2 11/16/2017 8/30/18 34,555 3,173 37,728 Power Up Lending Gp Note 3 1/5/2018 10/10/18 38,000 2,676 40,676 Power Up Lending Gp Note 3 3/5/2018 12/15/18 33,000 1,645 34,645 Adar Note 1 3/5/2018 3/5/19 58,289 2,907 61,196 Totals $ 391,031 $ 69,233 $ 460,264 Unamortized debt discount balance (10,416) Balance sheet balances $ 380,615 Following is a summary of our outstanding convertible promissory notes as of April 30, 2018: Current/ Amended Current Balances Lender Issue Date Maturity Date Principle Interest Total RDW Capital, LLC Note 3 3/10/2016 9/10/16 $ 792 $ - $ 792 RDW Capital, LLC Note 4 5/13/2016 11/13/16 - 4,540 4,540 RDW Capital, LLC Note 5 5/20/2016 11/20/16 - 2,742 2,742 RDW Capital, LLC Note 6 8/22/2016 2/22/17 - 889 889 RDW Capital, LLC Note 7 9/1/2016 2/1/18 25,701 15,074 40,775 RDW Capital, LLC Note 8 2/6/2017 2/1/18 15,975 5,512 21,487 RDW Capital, LLC Note 9 3/30/2017 2/1/18 78,750 7,243 85,993 RDW Capital, LLC Note 10 4/26/2017 2/1/18 - 7,510 7,510 RDW Capital, LLC Note 11 5/30/2017 2/1/18 81,375 6,288 87,663 RDW Capital, LLC Note 12 8/7/2017 2/7/18 52,500 3,197 55,697 Power Up Lending Gp Note 1 10/20/2017 7/30/18 66,030 4,554 70,584 Power Up Lending Gp Note 2 11/16/2017 8/30/18 36,000 2,006 38,006 Power Up Lending Gp Note 3 1/5/2018 10/10/18 38,000 1,464 39,464 Power Up Lending Gp Note 3 3/5/2018 12/15/18 33,000 613 33,613 Adar Note 1 3/5/2018 3/5/19 52,500 648 53,148 Totals $ 480,623 $ 62,281 $ 542,904 Unamortized debt discount balance (21,225) Balance sheet balances $ 459,398

Note 1 - Organization and Su_22

Note 1 - Organization and Summary of Significant Accounting Policies: Organization (Details)	3 Months Ended
	Jul. 31, 2018
Details
Entity Incorporation, Date of Incorporation	Mar. 11, 2011
Entity Incorporation, State Country Name	Florida

Note 1 - Organization and Su_23

Note 1 - Organization and Summary of Significant Accounting Policies: Going Concern (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Apr. 30, 2018
Details
Net revenue	$ 70,222	$ 13,715	$ 159,672
Operating Income (Loss)	47,637		493,802
Working Capital Deficit	411,396
Accumulated Deficit	$ 4,150,260		$ 4,029,462

Note 1 - Organization and Su_24

Note 1 - Organization and Summary of Significant Accounting Policies: Net Income (loss) Per Share: Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Net loss	$ (120,798)	$ (355,641)
Weighted Average Common Shares Outstanding Basic and Diluted	380,188,271	3,903,908
Net (Loss) Per Common Share- Basic and Diluted	$ 0	$ (0.09)
Basic and Diluted EPS Computation
Net loss	$ 120,798	$ (355,641)
Weighted Average Common Shares Outstanding Basic and Diluted	380,188,271	3,903,908
Net (Loss) Per Common Share- Basic and Diluted	$ 0	$ (0.09)

Note 1 - Organization and Su_25

Note 1 - Organization and Summary of Significant Accounting Policies: Marketing and Advertising Costs (Details) - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Details
Marketing and Advertising Expense	$ 2,807	$ 10,954

Note 2 - Fixed Assets_ Proper_2

Note 2 - Fixed Assets: Property, Plant and Equipment (Details) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Details
Public Utilities, Property, Plant and Equipment, Vehicles	$ 7,654	$ 7,654
Furniture and Fixtures, Gross	10,936	10,936
Property, Plant and Equipment, Other, Gross	4,226	4,226
Leasehold Improvements, Gross	1,775	1,775
Other Assets, Noncurrent	24,591	24,591
Accumulated Depreciation	(9,293)	(7,922)
Other Assets, Miscellaneous	$ 15,298	$ 16,669

Note 3 - Convertible Promisso_3

Note 3 - Convertible Promissory Notes (Details) - USD ($)

Mar. 05, 2018

Jan. 05, 2018

Nov. 16, 2017

Oct. 20, 2017

Aug. 07, 2017

May 30, 2017

Apr. 26, 2017

Mar. 30, 2017

Feb. 06, 2017

Nov. 20, 2016

Nov. 13, 2016

Sep. 01, 2016

Aug. 22, 2016

RDW Capital, LLC

Convertible Note- Principal Amount

$ 52,500

$ 81,375

$ 110,000

$ 78,750

$ 210,000

$ 52,500

$ 105,000

$ 157,500

$ 157,500

Power Up Leding Group Ltd. | Note 1

Convertible Note- Principal Amount

$ 70,000

Power Up Leding Group Ltd. | Note 2

Convertible Note- Principal Amount

$ 36,000

Power Up Leding Group Ltd. | Note 3

Convertible Note- Principal Amount

$ 38,000

Power Up Leding Group Ltd. | Note 4

Convertible Note- Principal Amount

$ 33,000

Adar Bay, LLC

Convertible Note- Principal Amount

$ 52,500

Note 5 - Commitments and Cont_2

Note 5 - Commitments and Contingencies (Details) - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Details
Operating Leases, Rent Expense	$ 5,100	$ 3,694

Note 6 - Redeemable Preferred_2

Note 6 - Redeemable Preferred Stock and Stockholder's Equity (Details) - shares	Jul. 31, 2018	Apr. 30, 2018	Jan. 19, 2016
Details
Preferred Stock, Shares Outstanding	606,417,622	194,415,754
Common Stock, Shares Authorized	20,000,000,000	20,000,000,000	250,000,000