BOTS (BTZI) 10-K/A 29 Apr 21 2020 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2020	Mar. 01, 2021	Oct. 31, 2019
Cover [Abstract]
Entity Registrant Name	BOTS, Inc./PR
Entity Central Index Key	0001525852
Document Type	10-K/A
Amendment Flag	true
Amendment Description	BOTS, Inc. (the "Company") is filing this Amendment #1 on Form 10-K/A (the Amendment") to the Company's Annual report on Form 10-K for the fiscal year ended April 30, 2020 (the "Form 10-K"), filed with the Securities and Exchange Commission on April 19, 2021 (the "Original Filing Date), to make some changes to the Subsequent Events (Note 22). No other changes have been made to the Form 10-K/A. This Amendment speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10-K.
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Apr. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		505,374,596
Entity Public Float			$ 33,210,069
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Current Assets
Cash and cash equivalents	$ 24,695	$ 14,318
Accounts receivable, net	0	4,392
Notes and other receivable	218,257	100,000
Prepaid expenses	0	10,000
Discontinued operations assets	0	4,242,032
Total current assets	242,952	4,370,742
Property, plant and equipment, net	0	254
Cost basis investment	272,945	901,585
Intangible assets, net	400,037	333,693
Total assets	915,934	5,606,274
Current liabilities
Accounts payable and accrued expenses	173,317	513,683
Due to shareholder	110,923	1,219,412
Other current liabilities	443,706	309,098
Discontinued operations liabilities	0	420,702
Total current liabilities	727,946	2,462,895
Long term liabilities
Notes payable	0	275,000
Total long term liabilities	0	275,000
Total Liabilities	727,946	2,737,895
Stockholders' equity
Preferred stock, $0.0001 par value; 90,000,000 shares authorized; 3,350,000 and 4,350,000 shares issued and outstanding, as of April 30, 2020 and 2019, respectively.	335	435
Common stock, $0.0001 par value, voting; 2,000,000,000 shares authorized; 505,374,596 and 515,124,596, and outstanding, as of April 30, 2020 and 2019, respectively.	50,537	51,512
Treasury stock	(680,330)	(680,330)
Additional paid in capital	13,981,354	13,968,212
Accumulated deficit	(13,149,659)	(9,265,671)
Total stockholders' equity	202,237	4,074,158
Non-controlling interest	(14,249)	(1,205,779)
Total equity	187,988	2,868,379
Total liabilities and stockholders' equity	$ 915,934	$ 5,606,274

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2020	Apr. 30, 2019
Consolidated Balance Sheets
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	2,000,000,000	2,000,000,000
Common Stock, Shares Outstanding	505,374,596	515,124,596
Common Stock, Shares Issued	505,374,596	515,124,596
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	90,000,000	90,000,000
Preferred Stock, Shares Outstanding	3,350,000	4,350,000
Preferred Stock, Shares Issued	3,350,000	4,350,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Consolidated Statements of Operations
Sales	$ 115	$ 2,315,513
Construction costs	0	186,686
Merchandise	0	1,169,235
Commissions	0	59,215
Merchant fees, shipping, and other costs	0	180,591
Amortization and depreciation as a COG7D	0	484,294
Total Cost of Sales	0	2,080,021
Gross Profit	115	235,492
Selling, general, and administrative	11,457	536,735
Professional fees	41,273	413,831
Stock based compensation	273,000	28,990
Marketing & advertising	30,197	73,091
Consultant fees	190,260	777,913
Bad Debts	0	1,372,725
Amortization and depreciation	172,199	289,986
Total operating expenses	718,386	3,493,271
Income (Loss) from operations	(718,271)	(3,257,779)
Other income (expense)	0	(397,923)
Net income (loss) before non-controlling interest	(718,271)	(3,655,702)
Loss on discontinued operations	(3,165,717)	(479,245)
Net income (loss) before minority interest	(3,883,988)	(4,134,947)
Gain attributable to non-controlling interest	0	1,077,706
Net income (loss) attributable to controlling interest	$ (3,883,988)	$ (3,057,241)
Basic and diluted (Loss) per share:
Income(Loss) per share from continuing operations	$ (0.0014)	$ (0.0074)
Income(Loss) per share	$ (0.0076)	$ (0.0062)
Weighted average shares outstanding - basic and diluted	507,071,171	493,439,072

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders Equity - USD ($)	Total	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-In Capital	Non-controlling Accumulated Interest	Stockholders' Deficit [Member]
Balance, shares at Apr. 30, 2018		11,850,000	415,610,809	1,700,000
Balance, amount at Apr. 30, 2018	$ 5,827,324	$ 1,185	$ 41,561	$ (680,330)	$ 12,673,339	$ 128,073	$ (6,336,504)
Stock converted from preferred to common, shares		(8,500,000)	85,000,000
Stock converted from preferred to common, amount	0	$ (850)	$ 8,500	$ 0	(7,650)	0	0
Stock issued for services, shares			100,000
Stock issued for services, amount	28,990	$ 0	$ 10	$ 0	28,980	0	0
Stock issued from warrant exercise, shares			5,416,551
Stock issued from warrant exercise, amount	135,414	$ 0	$ 542	$ 0	134,872	0	0
Stock issued from ESOP, shares			596,249
Stock issued from ESOP, amount	20,332	$ 0	$ 60	$ 0	20,272	0	0
Stock issued for acquisitions, shares			12,450,987
Stock issued for acquisitions, amount	699,490	$ 0	$ 1,245	$ 0	698,245	0	0
Stock issued under private placement, shares		1,000,000
Stock issued under private placement, amount	200,000	$ 100	$ 0	$ 0	199,900	0	0
Stock cancelled, shares			(4,050,000)
Stock cancelled, amount	(117,300)	$ 0	$ (405)	$ 0	(116,895)	0	0
Adjustment for OBITX dividend	337,149	0	0	0	337,149	0	0
Net income (loss)	(3,057,241)	$ 0	$ 0	$ 0	0	1,077,706	(4,134,947)
Balance, shares at Apr. 30, 2019		4,350,000	515,124,596	1,700,000
Balance, amount at Apr. 30, 2019	4,074,158	$ 435	$ 51,512	$ (680,330)	13,968,212	1,205,779	(10,471,451)
Stock converted from preferred to common, shares		(1,000,000)	10,000,000
Stock converted from preferred to common, amount	0	$ (100)	$ 1,000	$ 0	(900)	0	0
Stock issued for services, shares			6,500,000
Stock issued for services, amount	273,000	$ 0	$ 650	$ 0	272,350	0	0
Stock issued for acquisitions, shares			3,750,000
Stock issued for acquisitions, amount	159,700	$ 0	$ 375	$ 0	159,325	0	0
Stock cancelled, shares			(30,000,000)
Stock cancelled, amount	(420,633)	$ 0	$ (3,000)	$ 0	(417,633)	0	0
Net income (loss)	(3,883,988)	$ 0	$ 0	$ 0	0	(1,191,530)	(2,692,458)
Balance, shares at Apr. 30, 2020		3,350,000	505,374,596	1,700,000
Balance, amount at Apr. 30, 2020	$ 202,237	$ 335	$ 50,537	$ (680,330)	$ 13,981,354	$ 14,249	$ (13,163,908)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Cash flows from operating activities:
Net (Loss)	$ (3,883,988)	$ (4,134,947)
Cash provided by (used in) operating activities:
Depreciation and amortization	265,746	762,821
Common stock issued for services	(273,000)	(28,990)
Loss of equity method investments	2,799,160	0
Gain on sale of plant and intangible assets	(907,766)	0
Minority Interest in earnings of subsidiaries, Net	(61,103)	0
Effect to cash flow from discontinued operations, net	585,907
Decrease (Increase) in:
Accounts receivable, net	77,080	448,613
Other receivables	402,552	(128,664)
Inventories	43,543	(797,831)
Prepaid expenses and other current assets	10,000	72,361
Accounts payable, accrued expenses and taxes payable	152,504	(138,661)
Deferred revenue	(21,257)	15,832
Reserve for uncollectable accounts	0	809,045
Total adjustment to reconcile net income to net cash	3,619,366	1,072,506
Net cash provided In operating activities	(264,622)	(3,062,453)
Cash flows from investing activities:
Cost basis investments	24,103	718,025
Acquisition of property, plant and equipment	0	(505,720)
Acquisition of intangible assets	0	85,227
Net cash received in investing activities	24,103	297,532
Cash Flows From Financing Activities:
Borrowing from related party, net	123,382	648,274
Notes Payable	(140,000)	666,885
Proceeds from Issuance of Stock, Net	0	1,219,644
Net Cash Provided By Financing Activities	(16,618)	2,534,803
Net Change in Cash	(257,137)	(230,118)
Cash at Beginning of Year	281,832	511,950
Cash at End of Period	24,695	281,832
Supplemental Disclosure of Cash Flows Information:
Cash paid for interest	0	13,481
Cash paid for income taxes	0	0
Non-cash Investing and Financing Activities:
Stock issued for cannabis licenses in California	0	292,500
Stock issued for purchase of CBJ Distributing	0	3,043,537
Stock issued for land acquisition in California	0	$ 67,500
Intangible Assets exchanges for accounts payable	27,930
Notes receivable in exchange for accounts payable	100,000
Land transfer in exchange for accounts payable	314,105
Settlement of Due to Related Party	1,221,871
Joint Venture investment with BRRX Management	166,675
Settlement of CBJ Distributing	$ 1,357,473

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Apr. 30, 2020
Organization and Basis of Presentation
Note 1. Organization and Basis of Presentation	The accompanying consolidated audited financial statements of BOTS, Inc., (the “Company”, “we”, “our”), have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”). Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries and have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). All significant intercompany accounts and transactions have been eliminated. Description of Business We were incorporated in the State of Nevada on December 30, 2010 originally under the name Lifetech Industries, Inc. All agreements related to the Lifetech business were terminated and closed as of April 30, 2014. Effective August 2, 2013, the name was changed from "Lifetech Industries, Inc." to "BOTS, Inc." The Company’s common stock is traded under the symbol “BOTS.” The Company is based in Jacksonville, Florida. Originally, we were formed to open and operate a full-service day spa in Montrose, California. In October 2013 we repositioned ourselves as a technology company focused on two long-term secular trends sweeping the globe: (1) The decriminalization and legalization of marijuana for medicinal or recreational purposes; and, (2) the adoption of electronic vaporizing cigarettes (commonly known as “eCigs”). The Company initially earned revenue through wholesale and retail sales of electronic cigarettes, vaporizers, and accessories in the United States. It offered electronic cigarettes and related products through its online store at www.BOTS.BZ, From 2015 through 2020 the Company was involved in multiple cannabis business entities. We have elected to discontinue all operations in the cannabis markets and focus on robotics. During this fiscal year, we operated multiple websites (which are not incorporated as part of this Form 10K report). The Company’s primary website is www.BOTS.BZ. Subsidiaries of the Company The following subsidiaries are incorporated in the financials for the year ending April 30, 2020 but have been discontinued as operational elements of BOTS, Inc. VitaCig, Inc. On May 26, 2016 we incorporated VitaCig, Inc., (“VitaCig”) in the state of Florida. VitaCig headquarters our global e-cig operations. VitaCig, Inc., is a wholly owned subsidiary of the Company. VitaCig ceased operations under BOTS on April 30, 2020. On May 1, 2020 the assets of VitaCig was transferred to Paul Rosenberg as settlement of debt. MCIG Internet Sales, Inc. On June 1, 2016, the Company incorporated MCIG Internet Sales, Inc., (“MCIG Internet”) in the state of Florida in order to operate our CBD business and to consolidate all wholesale and online retail sales from various websites. MCIG Internet is a wholly owned subsidiary of the Company. MCIG Internet Sales, Inc., ceased operations under BOTS on April 30, 2020. CAL Acres Foundation (FKA Newco2, Inc) Cal Foundation was created on January 19, 2019 as a California not-for-profit company. Cal Foundation maintains three cannabis licenses in the State of California. CAAcres, Inc. CAAcres, Inc., (“CAAcres”) was incorporated on May 10, 2019 under the laws of the state of California. CAAcres was created to participate in the Joint Venture with Cal Foundation for the cultivation, manufacturing, and distribution of cannabis products within the state of California. CAAcres is an agriculture venture for the cultivation, manufacturing and distribution of cannabis products. We are currently assessing the requirements for the build out of the land acquired in California City, California for this project. Vapolution, Inc. On January 23, 2014, the Company entered into a Stock Purchase Agreement acquiring 100% ownership in Vapolution, Inc., which manufactures and retails home-use vaporizers. Effective January 17, 2017 we began consolidating Vapolution with the Company’s financial reports. Vapolution ceased operations during fiscal year 2020. Vapolution, Inc., was wholly owned by BOTS, Inc. Cannabiz Supply, LLC On June 30, 2019 the company elected to exercise its option to acquired Cannabiz Supply with an effective date of May 1, 2019. The purchase price was $3,457,796.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2020
Summary of Significant Accounting Policies
Note 2. Summary of Significant Accounting Policies	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The most significant estimates include: revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes. On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Revenue Recognition Policies We intend to earn revenue from the subscription, non-software related hosted services, term-based and perpetual licensing of software products, associated software maintenance and support plans, consulting services, training, and technical support. On February 1, 2019, we adopted Topic 606, using the modified retrospective transition method applied to those contracts which were not completed as of February 1, 2019. Results for reporting periods beginning after February 1, 2019 are presented under Topic 606, while prior period amounts have not been adjusted and continue to be reported in accordance with our historic accounting. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on February 1, 2019. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation. Concentration of Credit Risk and Significant Customers Financial instruments which potentially subject the Company to a concentration of credit risk consist principally of temporary cash investments and accounts receivable. The Company places its temporary cash investments with financial institutions insured by the FDIC. Concentrations of credit risk with respect to trade receivables are limited due to the diverse group of customers to whom the Company sells. The Company establishes an allowance for doubtful accounts when events and circumstances regarding the collectability of its receivables warrant based upon factors such as the credit risk of specific customers, historical trends, other information and past bad debt history. The outstanding balances are stated net of an allowance for doubtful accounts. For the years ended April 30, 2020 and April 30, 2019, the Company has no customers who impact the Company’s revenues or receivables more than 5%. Stock-Based Compensation The Company accounts for share-based awards issued to employees in accordance with FASB ASC 718, Compensation – Stock Compensation ASC 505-50, Equity Based Payments to Non-Employees Deferred Revenue Payments received by the Company in advance are recorded as deferred revenue until the merchandise has shipped to the customer. Cost of Goods Sold The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying statement of operations. Cost of Revenue Cost of revenue includes: manufacturing and distribution costs for products sold and programs licensed; operating costs related to product support service centers and product distribution centers; costs incurred to include software on PCs sold by OEMs, to drive traffic to our websites and products, and to acquire online advertising space; costs incurred to support and maintain Internet-based products and services, including datacenter costs and royalties; warranty costs; inventory valuation adjustments; costs associated with the delivery of consulting services; and the amortization of capitalized software development costs. Capitalized software development costs are amortized over the estimated lives of the products. Cash and Cash Equivalents The Company includes in cash and cash equivalents all short-term, highly liquid investments that mature within three months of the date of purchase. Cash equivalents consist principally of investments in interest-bearing demand deposit accounts and liquidity funds with financial institutions and are stated at cost, which approximates fair value. For cash management purposes, the company concentrates its cash holdings in multiple FDIC insured state and federal banking institutions. The Company had no cash equivalents at April 30, 2020 or 2019. Inventory In accordance with ASU 2015-11 – Inventory (Topic 330) – Simplifying the Measurement of Inventory As of April 30, 2020, the Company had no allowance for obsolescence. Property, Plant, and Equipment Property, plant and equipment (“PPE”) are stated at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, improvements and major replacements that extend the life of the asset are capitalized. Depreciation and amortization is recorded using the straight-line method over the estimated useful lives of depreciable assets, which are generally three to five years. The Company classifies its software under the Financial Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 10, Accounting for Internal Use Software, and the Governmental Accounting Standards Board (GASB) Statement No. 42, Accounting of Costs of Computer Software Developed or Obtained for Internal Use. When software is used in providing goods and services it is classified as PPE. The Company considers its 420 Cloud software as a major part of the Company’s operations that is intended to provide profits. Accounts Receivable The Company’s accounts receivables are primarily through its construction and media and technologies segments. As the retail division is either paid through credit card processing and prepaid wholesale purchases, the Company projects insignificant amounts of outstanding accounts receivable for its retail division. The Company recognizes receipt of payment at the time the funds are deposited with the merchant services account of the Company. When the merchant services vendor determines to maintain a reserve for potential refunds and chargebacks, the Company reviews the reserve, to i) determine if the reserve is probably uncollectible, and ii) if a loss is probable, a reasonable estimate of the amount of the loss. We then allocate a portion or all of the reserve for bad debt, in accordance with FASB ASC 450-20-25-2 Advertising Costs and Expense The advertising costs are expensed as incurred. During the years ended April 30, 2020 and 2019, the advertising costs were $30,197 and $73,091, respectively. Foreign Currency Translation The Company’s functional currency and its reporting currency is the United States Dollar. Intangible Assets The Company’s intangible assets consist of certain website development costs that is amortized over their useful life in accordance with the guidelines of ASC 350-30 General Intangible Other than Goodwill ASC 350-50 Website Development Costs Financial Instruments The carrying amounts reflected in the balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1 Level 2 Level 3 The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. Income Taxes Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Basic and Diluted Net Loss Per Share The Company follows ASC Topic 260 – Earnings Per Share FASB 2015-06, Earnings Per Share Basic net earnings (loss) per common share are computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of Series A convertible preferred stock, convertible debentures, stock options and warrant common stock equivalent shares. Concentration of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash and trade receivables. Concentrations of credit risk with respect to trade receivables are limited due to the clients that comprise our customer base and their dispersion across different business and geographic areas. We estimate and maintain an allowance for potentially uncollectible accounts and such estimates have historically been within management's expectations. We rely almost exclusively on one Chinese factory as our principle supplier for our e-cig products. Therefore, our ability to maintain operations is dependent on this third-party manufacturer. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company may occasionally maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The risk is managed by maintaining all deposits in high quality financial institutions. The Company had $0 in excess of federally insured limits at April 30, 2020 and 2019. Impairment of Long-lived Assets The Company accounts for long-lived assets in accordance with the provisions of FASB Topic 360, “ Accounting for the Impairment of Long-Lived Assets In accordance with Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets, ASU 2011-08, Intangible-Goodwill and Other (Topic 350)” Testing Goodwill for Impairment, and ASU 2012-02 Intangibles-Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment our intangible assets are Cost-Basis Investments The Company’s non-marketable equity investment in Omni Health, Inc., and Stony Hill Corp is recorded using the cost-basis method of accounting and is classified within other long-term assets on the accompanying balance sheet as permitted by FASB ASC 325, “Cost Method Investments Equity-Basis Investments The Company accounted for its ownership of VitaCig, Inc., (Nevada) as an equity-basis investment. As of April 30, 2020, and April 30, 2019, there is no net book value of the ownership of VitaCig, as the pro-rata value after the Spin-off and the impairment of the investment in VitaCig. On June 22, 2016, the Company reduced its ownership of VitaCig, Inc., to 57,500,000 through a Separation and Transfer Agreement where the Company acquired the business operations of VitaCig in exchange for selling back to the treasury of VitaCig, Inc., (Nevada) 172,500,000. Warranties Warranty reserves include management’s best estimate of the projected costs to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may impact the Company’s evaluation of historical data. Management reviews BOTS’s reserves at least quarterly to ensure that its accruals are adequate in meeting expected future warranty obligations, and the Company will adjust its estimates as needed. Initial warranty data can be limited early in the launch of a product and accordingly, the adjustments that are recorded may be material. As a result, the products that can be returned as a warranty replacement are extremely limited. As a result, due to the Company’s warranty policy, the Company did not have any significant warranty expenses to report for the year ended April 30, 2020. Based on these actual expenses, the warranty reserve, as estimated by management as of April 30, 2020 and April 30, 2019 were at $0. Any adjustments to warranty reserves are to be recorded in cost of sales. It is likely that as we start selling higher priced products, that are not affected by federal shipping laws and/or are not single use items, we will acquire additional information on the projected costs to service work under warranty and may need to make additional adjustments. Further, a small change in the Company’s warranty estimates may result in a material charge to the Company’s reported financial results. Commitments and Contingencies The Company reports and accounts for its commitments and contingencies in accordance with ASC 440 – Commitments ASC 450 – Contingencies Stock Options In September 2016, we adopted a stock option plan. We account for stock options in accordance with ASC 718 – Compensation – Stock Compensation ASC Subtopic 505-50, Equity – Equity Based Payments to Non-Employees Recent Accounting Pronouncements The Company evaluated all recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations, or cash flows of the Company. On December 15, 2016, the following two ASU’s became effective, ASU 2015-11, Simplifying the Measurement of Inventory ASU 2014-09, Revenue From Contracts With Customers In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Components of an Entity In June 2014, the FASB issued ASU No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard and will not report inception-to-date information. On May 28, 2014, the FASB issued ASU No. 2015-08 a standard on recognition of revenue from contracts with customers (Topic 606). An issue discussed relates to when another party, along with the entity, is involved in providing a good or a service to a customer. In those circumstances, Topic 606 requires the entity to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. Topic 606 includes indicators to assist in this evaluation. The Company evaluated all its contracts to determine if the Company was a principal or agent. The Company has determined it was the principal in all its contracts. In March 2016, the FASB issued ASU No. 2015-03 implementing the effective dates of Intangible – Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810) and Derivatives and Hedging (Topic 815) immediately. The Company has reviewed the topics and in compliance. The effects of the immediate implementation of these topics have had no effect on the financial statements of the Company. In March 2016, the FASB issued ASU No. 2015-09, Compensation-Stock Compensation (Topic 718): “Improvements to Employee Share-Based Payment Accounting.” This ASU makes targeted amendments to the accounting for employee share-based payments. This guidance is to be applied using various transition methods such as full retrospective, modified retrospective, and prospective based on the criteria for the specific amendments as outlined in the guidance. The guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted, as long as all of the amendments are adopted in the same period. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company’s financial statements and disclosures. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” ASU 2014-15, which is effective for annual reporting periods ending after December 15, 2015, extends the responsibility for performing the going-concern assessment to management and contains guidance on how to perform a going-concern assessment and when going-concern disclosures would be required under GAAP. We do not anticipate that the adoption of ASU 2014-15 will have a material impact on our consolidated financial condition or results from operations. Management’s evaluations regarding the events and conditions that raise substantial doubt regarding our ability to continue as a going concern as discussed in the notes to our consolidated financial statements included elsewhere. We have implemented all other new accounting pronouncements that are in effect and that may impact our financial statements and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations.

Going Concern

Going Concern	12 Months Ended
	Apr. 30, 2020
Going Concern
Note 3. Going Concern	The Company's financial statements are prepared using generally accepted accounting principles, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. Because the business is new and has a limited history, no certainty of continuation can be stated. The accompanying financial statements for the years ended April 30, 2020 and 2019 have been prepared assuming that we will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has negative cash flow and there are no assurances the Company will generate a profit or obtain positive cash flow. The Company has a nominal working capital deficit, which raise substantial doubt about its ability to continue as a going concern. Management is taking steps to raise additional funds to address its operating and financial cash requirements to continue operations in the next twelve months. Management has devoted a significant amount of time in the raising of capital from additional debt and equity financing. However, the Company’s ability to continue as a going concern is dependent upon raising additional funds through debt and equity financing and generating revenue. There are no assurances the Company will receive the necessary funding or generate revenue necessary to fund operations. The financial statements contain no adjustments for the outcome of this uncertainty.

Inventory and Work in Progress

Inventory and Work in Progress	12 Months Ended
	Apr. 30, 2020
Inventory and Work in Progress
Note 4. Inventory and Work in Progress	The early implementation of ASU 2015-11, Simplifying the Measurement of Inventory

Accounts Receivable

Accounts Receivable	12 Months Ended
	Apr. 30, 2020
Accounts Receivable
Note 5. Accounts Receivable	The Company’s currently has no accounts receivable. The accounts receivable for 2019 were eliminated as part of the discontinued operations. Accounts Receivable For the year ending April 30, 2020 2019 A/R from credit card reserve $ - $ 27,462 A/R from direct customers - 1,633,324 Subscription receivables - - Allowance for bad debt - (1,395,605 ) Allowance for discontinued operations - (260,789 ) Total Accounts Receivable $ - $ 4,392

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Apr. 30, 2020
Property, Plant and Equipment
Note 6. Property, Plant and Equipment	The following is a detail of equipment at April 30, 2020 and April 30, 2019: Property, Plant, and Equipment As of As of April 30, 2020 April 30, 2019 Office furniture $ 29,090 $ 29,090 Rollies machine 5,066 5,066 Computer equipment 1,723 1,544 420 Cloud 3,129,412 3,129,412 Farm equipment 30,765 30,765 Warehouse equipment 193,388 67,471 Plant Development 21,605 - Land 292,500 292,500 Total acquisition cost $ 3,703,549 $ 3,555,848 Accumulated depreciation 894,707 835,986 Write-down 43,128 43,128 Sell of assets 314,105 - Discontinued operations 2,451,609 2,676,480 Total property, plant, and equipment $ - $ 254

Cost Basis Investments

Cost Basis Investments	12 Months Ended
	Apr. 30, 2020
Cost Basis Investments
Note 7. Cost Basis Investments	The Company has invested $1,300,065 through April 30, 2020 through various nonmonetary transactions. The Company has elected to impair a portion of its investments (see Note 9). A breakdown of these investments includes: Cost Basis Investments As of As of April 30, 2020 April 30, 2019 Stony Hill Corp $ 700,000 $ 700,000 Omni Health, Inc 152,023 152,023 New York Hemp Pilot Program 50,000 50,000 California City Cannabis Licenses - 225,585 Investment in BRRX management 200,778 - Agri-Contractors, LLC 160008 160,008 Redfern BioSystems, Inc. 9,949 9,949 Total acquisition cost $ 1,272,758 $ 1,297,565 Impairment (999,813 ) (386,031 ) $ 272,945 $ 911,534

Intangible Assets

Intangible Assets	12 Months Ended
	Apr. 30, 2020
Intangible Assets
Note 8. Intangible Assets:	The intangible assets consist of: Intangible Assets As of As of April 30, 2020 April 30, 2019 Domains $ 365,847 $ 365,847 Trademarks 455,860 455,860 Website 30,491 30,491 Cannabis License 228,085 - VitaCBD 200,000 200,000 Total acquisition cost $ 1,280,283 $ 1,052,198 Less: Amortization (752,193 ) (486,447 ) Adjustment for sale of asset (72,880 ) (72,880 ) Write-off (55,173 ) (5,975 ) Current Intangible Assets $ 400,037 $ 486,896 Amortization expense on intangible assets was $265,749 and $263,197 for the years ended April 30, 2020 and 2019, respectively. The weighted average remaining useful life on intangible assets at April 30, 2020 is approximately 24 months. The table below represents the estimated amortization of intangible assets for each of the next five years. Year Amortization 2021 $ 171,952 2022 -0- 2023 -0- 2024 -0- 2025 -0- Total $ 171,952

Impairment Analysis

Impairment Analysis	12 Months Ended
	Apr. 30, 2020
Impairment Analysis
Note 9. Impairment Analysis	The following chart is a summary of the impairment analysis conducted in 2020 and the recommended impairment per asset. When a fair value was easily obtainable through third party independent resources it was utilized in calculating impairment. In addition to the fair value method, the company conducted an analysis utilizing the value in use method. We utilized gross revenue, EBIDTA, free cash flow, discount rate and factors and present value of free cash flow for a five-year period to determine current value of assets. Based upon the analysis the following chart shows the impairments that were recognized. Name of Individual Assets Stony Hill Stock CARRYING AMOUNT 676,000 Assets sold during year 106,860 Current value 62,718 RECOVERABLE AMOUNT 62,718 Impairment losses recognized (506,422 ) The following chart is a summary of the impairment analysis conducted in 2019 and the recommended impairment per asset. When a fair value was easily obtainable through third party independent resources it was utilized in calculating impairment. In addition to the fair value method, the company conducted an analysis utilizing the value in use method. We utilized gross revenue, EBIDTA, free cash flow, discount rate and factors and present value of free cash flow for a five-year period to determine current value of assets. Based upon the analysis the following chart shows the impairments that were recognized. Name of Individual Assets Omni Stock Stony Hill Stock Agri-Contractors NY Hemp License CA Hemp License OBITX CARRYING AMOUNT 152,023 700,000 160,008 50,000 225,585 2,879,273 Fair value less costs to sell - 676,000 - - XCEEDS 2,799,159 Value in use - - - - - - RECOVERABLE AMOUNT - 676,000 - - XCEEDS 2,799,159 Impairment losses recognized (152,023 ) (24,000 ) (160,008 ) (50,000 ) - (80,114 )

Liabilities

Liabilities	12 Months Ended
	Apr. 30, 2020
Liabilities
Note 10. Liabilities	Notes Payable The notes payable of $375,000 is owed to Apex Management under settlement agreement. The Company currently pays $20,000 per month. In addition to these amounts, we owe Paul Rosenberg (see Related Party) $110,193 as due to related party. There are no current agreements in place for these payments made by Paul Rosenberg on behalf of the Company. The Company treats these as notes payable to a related party. Accounts Payable The following table represents the outstanding payables and accrued expenses: Accounts Payable and Accrued Expenses As of April 30, 2020 2019 Payroll liabilities $ - $ 48,516 A/P to related parties - 441,125 A/P for corporate - 7,516 A/P for construction 53,531 74,251 A/P for retail sales - 114,793 A/P for technologies - 14,633 A/P for agriculture 119,787 129,787 Total Accounts Receivable $ 173,317 $ 830,621

Consolidated Statements of Op_2

Consolidated Statements of Operations Notes	12 Months Ended
	Apr. 30, 2020
Consolidated Statements of Operations Notes
Note 11. Consolidated Statements of Operations Notes	Professional Fees The Company’s professional fees consists of legal fees, accounting fees, securities fees, and other licensed professional fees. The legal fees include general corporate counsel fees, legal expenses associated with various lawsuits, and the preparation of SEC filings. Following is a breakdown of the professional fees for the periods ending April 30, 2020 and April 30, 2019: Professional Fees For the year ending April 30, 2020 2019 Legal fees associated with litigation $ - $ 256,803 Corporate legal fees 38,327 69,965 Accounting fees 19,500 52,967 Securities fees 5,375 27,421 Other licensed professional fees - 6,675 Adjustment for discontinued ops (21,929 ) - Total Professional fees $ 41,273 $ 413,831 Selling, General, and Administration The Company’s selling, general, and administration expenses were $401,739 and $536,735 for the periods ending April 30, 2020 and April 30, 2019, respectively. The following chart is a breakdown of those expenses: Selling, General, and Administration For the year ending April 30, 2020 2019 Auto Expenses $ 9,403 $ 12,729 Bank service charges 4,541 6,122 Business License 3,963 159 Payroll 291,198 331,090 Travel 12,493 50,596 Office Supplies 37,766 57,728 Computer and Internet Expenses 11,018 17,517 Shipping and Postage 100 737 Rent 28,735 55,509 Research and Development - 710 Utilities 2,615 3,838 Adjustment for discontinued ops (390,375 ) - $ 11,457 $ 536,735 Bad Debts The Company has recorded bad debt in the amounts of $0 and $1,372,725 for the periods ending April 30, 2020 and April 30, 2019, respectively. The $1,372,725 of bad debt for the period ending April 30, 2019 consists of $1,254,500 of bad debt through OBITX, $113,833 with CBJ, and $4,392 of bad debt in BOTS.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Apr. 30, 2020
Discontinued Operations
Note 12. Discontinued Operations	In 2020 the Company elected to discontinue its operations in retail operations which included sales under VitaCig, MCig Internet, CBJ, and Vapolution. The retail discontinued operation loss for the year ending April 30, 2020 was $3,165,717. In 2019 the Company elected to discontinue its operations in construction under GROW and agriculture under NYACRES. In addition, OBITX has discontinued its operations under altCUBE. The following chart shows the losses we have incurred as part of the discontinued operations. In addition, we adjusted our assets and liabilities accordingly. Discontinued Operations mCig Internet $ (60,400 ) Vapolution (92,452 ) CBJ (125,289 ) VitaCig (296,374 ) Adjust assets/liabilities (2,591,202 ) Total $ (3,165,717 )

Sale of Asset

Sale of Asset	12 Months Ended
	Apr. 30, 2020
Sale of Asset
Note 13. Sale of Asset	On September 15, 2019 the Company sold the domain name www.cbd.biz Sale of CBD.BIZ Notes receivable 100,000 Income for financing (10,000 ) Total sales price $ 90,000 Domain name acquisition cost 82,500 Accumulated amortization (11,458 ) Total reductions from sales price 71,042 Gain on asset $ 18,958 The Company entered into a secured convertible promissory note with Redfern. The note is due on September 14, 2020. Should Redfern default the Company may convert the secured promissory note into 40 million common shares of Redfern representing approximately 75% of the business. Should the Company not elect to convert in the event of nonpayment by Redfern, the Company may take possession of the domain www.cbd.biz

Related Parties and Related Par

Related Parties and Related Party Transactions	12 Months Ended
	Apr. 30, 2020
Related Parties and Related Party Transactions
Note 14. Related Parties and Related Party Transactions	Related Parties In addition to the subsidiaries of the Company, the following individuals/entities have been identified as related parties in accordance with the guidelines of ASC 850 – Related Party Disclosures Related Parties Name/Entity Position Became Ended Paul Rosenberg CEO/Director January 1, 2012 Current Michael Hawkins CFO April 8, 2016 August 30, 2019 OBITX, Inc. Significant Shareholder April 3, 2017 Current Related Party Transactions The Company entered a Line of Credit with Paul Rosenberg (see Subsequent Events) for up to $100,000 in funding on May 1, 2016. On May 1, 2017, the Company increased the amount of the Line of Credit and Convertible Promissory Note for up to $250,000 in funding by Paul Rosenberg to accurately record the day-to-day transactions of the Company and Paul Rosenberg. In February 2019 we increased the line of credit to $1,000,000. As of April 30, 2019, the Company owed Mr. Rosenberg $1,219,412, which included the amount of $120,000 earned, covered under his employment agreement which was not paid to Mr. Rosenberg. On August 1, 2019 the Company settled the account reducing the amount owed to Paul Rosenberg in the amount of $1,221,871. As payment of this amount was the transfer of the real estate property owned by CAAcres, Inc., in the amount of $314,105 and the transfer of ATM’s owned in the amount of $408,166, with the remainder of the amount due recognized as gain on sale of assets. Since the settlement, Paul Rosenberg has expended an additional $110,923 to third party vendors on behalf of MCIG. The Company has no agreement with Paul Rosenberg for these payments. The Company records the advances as payable to related party. On September 1, 2016, the Company entered into an employment agreement with Michael Hawkins, the Chief Financial Officer and an employment agreement with Paul Rosenberg, the Chief Executive Officer of the Company (“employees”). Mr. Hawkins was the Interim Chief Financial Officer which agreement was scheduled to expire on September 6, 2016. Mr. Rosenberg has been the CEO since inception and served without an agreement. The terms of the Agreement are the same. The agreements call for $156,000 per year base salary with a three-year term. Only $3,000 per month guaranteed to be paid in cash, while the remainder ($10,000 per month) is booked as a note due, which may be converted into shares of the company at then current price per share. The initial year’s conversion option was accrued upon entering into the agreement. The employees earn annual bonuses based upon gross sales, net profits, and annual increases in sales and profits. The Company and employees may elect to convert a portion of this salary into equity of the company. In addition, each employee was issued a seven-year warrant to acquire four percent (4%) of the Company Stock at the market price as of September 1, 2016 with 25% vested immediately and 25% on each subsequent year anniversary of employment. On September 1, 2017 Mr. Hawkins agreement was modified to $10,000 per month and his options vested. The employment agreements expired on August 30, 2019. Mr. Hawkins elected not to extend the agreement and resigned as the Chief Financial Officer. Paul Rosenberg stopped receiving payments under his agreement effective October 31, 2019 and currently receives no compensation as CEO/CFO of the Company. On August 2, 2018 Paul Rosenberg converted 8,000,000 Series A Preferred stock into 80,000,000 common shares of stock. On August 15, 2018 Paul Rosenberg and Michael Hawkins became the majority owners of Tuero Capital, Inc., which subsequently changed its name to Redfern BioSystems, Inc. The Company converted its outstanding of $9,949 debt into equity and currently owns 1,902,375. Subsequently the company sold www.cbd.biz to Redfern BioSystems (see Note 15: Sale of Asset). On August 1, 2018 the company’s Chief Financial Officer, Michael Hawkins, exercised a Warrant purchasing 5,416,551 shares of common stock at the price of $0.025, totaling $135,414. The purchase price was offset by the $135,414 owed to Mr. Hawkins under his employment agreement. The shares were issued to Epic Industry Corp, a private company owned 100% by Michael Hawkins. On May 2, 2019 Paul Rosenberg converted 500,000 shares of Series A Preferred Stock into 5,000,000 common shares of stock. On October 13, 2019 Paul Rosenberg retired 30,000,000 shares of common stock. On October 13, 2019 the Company settled the account payable owed Paul Rosenberg and Michael Hawkins. In exchange for the elimination of $295,725 owed to Paul Rosenberg and $129,140 owed to Michael Hawkins, the Company provided $27,930 of assets owned by VitaCig, and assigned the $100,000 owed by Redfern to the Company to Paul Rosenberg and Michael Hawkins. The remaining balance of $296,935 was recorded as a gain on the sale of assets. The Company entered a Line of Credit with OBITX, to provide up to $500,000 in funding on November 1, 2016. It was given at a 0% interest rate and is payable upon termination date with the option to convert the agreement into equity at a 15% discount to the then current market rate. The Line of Credit was increased to $1,000,000 on January 1, 2018 and expired January 1, 2020. As of April 30, 2020, and April 30, 2019, the amount outstanding on the Line of Credit owed to MCIG was $218,257 and $618,277, respectively. (For further information see Note 22 – Subsequent Events).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 30, 2020
Commitments and Contingencies
Note 15. Commitments and Contingencies	Rent expense for the year ended April 30, 2020 and 2019 was $28,735 and $55,509, respectively. The company currently rents office space through its registered agent in Puerto Rico on a month-by-month basis.

Stockholders Equity

Stockholders Equity	12 Months Ended
	Apr. 30, 2020
Stockholders' equity
Note 16. Stockholders' Equity	Common Stock The Company was authorized to issue 2,000,000,000 common shares at a par value of $0.0001. As of April 30, 2020, the Company had issued and outstanding, 505,374,596 common shares. During 2020 we issued 20,250,00 shares of common stock and cancelled 30,000,000 shares of common stock for a net reduction of 9,750,000. Preferred Stock The Company has authorized 90,000,000 shares of preferred stock, of which it has designated 90,000,000 as Series A Preferred, at $0.0001 par value. The Company has 3,350,000 issued and outstanding as of April 30, 2020. Each share of the Preferred Stock has 10 votes on all matters presented to be voted by the holders of the Company’s common stock. During 2020 APO Holdings elected to convert 1,000,000 shares of Series A Preferred stock into 10,000,000 shares of common stock.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2020
Income Taxes
Note 17. Income Taxes	The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes were as follows: 2020 2019 Statutory federal income tax rate 34.0 % 34.0 % State income taxes, net of federal taxes 6.0 % 6.0 % Non-deductible items (1.0 )% (1.0 )% Valuation allowance (39.0 )% (39.0 )% Effective income tax rate 0.0 % 0.0 % The Company may not be able to utilize the net operating loss carry forwards for its U.S. income taxes in future periods should it experience a change in ownership as defined in Section 382 of the Internal Revenue Code (“IRC”). Under section 382, should the Company experience a more than 50% change in its ownership over a 3-year period, the Company would be limited based on a formula as defined in the IRC to the amount per year it could utilize in that year of the net operating loss carry forwards. Section 382 of the Internal Revenue Code (“IRC”) imposes limitations on the use of NOL’s and credits following changes in ownership as defined in the IRC. The limitation could reduce the amount of benefits that would be available to offset future taxable income each year, starting with the year of an ownership change. The Company has not completed the complex analysis required by the IRC to determine if an ownership change has occurred. Income Tax Computation 2020 2019 Tax Asset Tax Asset Income (Loss) per Books (3,883,988 ) (3,057,241 ) Sales of non-taxable assets - - Deferred Expenses - - Stock-based compensation 273,000 28,900 Stock received for sales - - Amortization 172,199 - NOL (Net Income) 3,438,789 3,028,341 Prior NOL 3,422,318 413,977 Current NOL 6,881,107 3,422,318 At April 30, 2020 and 2019, the Company had net operating loss carry forwards available to offset future taxable income of approximately $6,881,107 and $3,422,228, respectively. These carry forwards will begin to expire in the year ending December 31, 2026. Utilization of the net operating loss carry forwards may be subject to a substantial annual limitation due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended and similar state provisions. The Company has not performed a change in ownership analysis since its inception in 2010 and, accordingly, some or all of its net operating loss carry forwards may not be available to offset future taxable income. Even if the loss carry forwards are available, they may be subject to substantial annual limitations resulting from past ownership changes, and ownership changes occurring after April 30, 2020, that could result in the expiration of the loss carry forwards before they are utilized. The nature of the components of the deferred tax asset is entirely attributable to the Net operating loss carry-forwards incurred by the Company less any permanent differences that maybe used in future years to offset future tax liabilities. We believe that it is more likely than not that the benefit from certain NOL carryforwards will not be realized. In recognition of this risk, we have provided a valuation allowance to offset the deferred tax assets relating to these NOL carryforwards. The Company periodically evaluates the likelihood of the realization of deferred tax assets and adjusts the carrying amount of the deferred tax assets by the valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not. The Company considers many factors when assessing the likelihood of future realization of its deferred tax assets, including its recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carry-forward periods available to the Company for tax reporting purposes, and other relevant factors. At April 30, 2020 and 2019, deferred tax assets have been fully offset by a valuation allowance. The Company files income tax returns in the U.S. federal jurisdiction, and with the State of California, Florida, New York, and Nevada. The Company is subject to U.S. federal and state income tax examinations by tax authorities for tax years 2014 through 2019 due to net operating losses that are being carried forward for tax purposes. The Company does not have any uncertain tax positions or unrecognized tax benefits at April 30, 2020 or 2019. The Company’s policy is to recognize interest and penalties related to income taxes as components of interest expense and other expense, respectively.

Basic Loss per Share before Non

Basic Loss per Share before Non-Controlling Interest	12 Months Ended
	Apr. 30, 2020
Basic Loss per Share before Non-Controlling Interest
Note 18. Basic Loss per Share before Non-Controlling Interest	Basic Loss Per Share Basic Income (Loss) Per Common Share For the period ended April 30, 2020 2019 Net income from continuing operation (loss) before non-controlling interest (718,386 ) (3,655,702 ) Net income (loss) before non-controlling interest (3,883,988 ) (4,134,947 ) Net income (loss) from non-controlling interest - 1,077,706 Net income (loss) (3,883,988 ) (3,057,241 ) Basic income (loss) per common share from continuing operation (0.0014 ) (0.0074 ) Basic income (loss) per common share from non-controlling interest 0.0000 0.0022 Basic income (loss) per share (0.0076 ) (0.0062 ) Basic weighted average number of shares outstanding 505,071,171 493,439,072 The computation of basic loss per common share is based on the weighted average number of shares outstanding during the year.

Stock Option Plan

Stock Option Plan	12 Months Ended
	Apr. 30, 2020
Stock Option Plan
Note 19. Stock Option Plan	Under its Year 2016 Stock Option Plan (the “Plan”), the Company grants stock options for a fixed number of shares to employees and directors with an exercise price equal to the fair market value of the shares at the date of grant. Options granted under the Plan are exercisable at the exercise price of grant and, subject to termination of employment, expire three years from the date of issue, are not transferable other than on death, and vest in monthly installments commencing at various times from the date of grant. As of April 30, 2020, the Company recorded compensation cost of $0 within operating expenses related to stock options granted in 2020. The Company issued no options during fiscal year 2020. The weighted average fair value at date of grant for options granted during fiscal 2019 is $0.1362 per option. The fair value of each option at date of grant utilized the closing price of the stock on the date of issue. A summary of the Company’s stock option plan as of April 30, 2020 is presented below: Stock Option Summary Shares Weighted Average Exercise Price Options outstanding at May 1, 2018 12,076,830 $ 0.0485 Granted in FY 2019 - - Forfeited in FY 2019 69,419 0.1840 Exercised in FY 2019 596,249 0.0340 Options outstanding at April 30, 2019 11,550,000 0.0485 Granted in FY 2019 - - Forfeited in FY 2019 - - Exercised in FY 2019 - - Options outstanding at April 30, 2020 11,550,000 $ 0.0485 There are currently 14,400,000 unissued options under the 2016 Stock Option Plan. The following table summarizes information for stock options outstanding at April 30, 2020: Options Outstanding Options Exercisable Weighted- Weighted- Weighted- Range of Number Average Average Number Average Exercise Outstanding Remaining Exercise Exercisable Exercise Prices 4/30/20 in years Price 4/30/19 Price $0.034 - $0.244 11,550,000 - $ 0.0937 11,550,000 $ 0.0937

Warrants

Warrants	12 Months Ended
	Apr. 30, 2020
Warrants
Note 20. Warrants	A total of 43,332,412 warrants were issued on September 1, 2016 to various individuals/entities. These warrants were issued as a condition of employment agreements with the CEO and CFO. A total of 10,833,103 shares vests immediately with 10,833,103 vesting on the anniversary date for three years. The conversion price of the warrants is at $0.025. On January 31, 2017, the company granted Mr. Rosenberg and Mr. Hawkins a five-year warrant to purchase 250,000 shares each of common stock at $0.75 per share. On September 1, 2017 the remaining warrants issued to Michael W. Hawkins were vested in exchange for his reduction in salary. A summary of warrant activity for period ended April 30, 2020 is as follows: Stock Warrant Summary Shares Weighted Average Exercise Price Warrants outstanding at May 1, 2018 26,582,579 $ 0.0250 Granted in FY 2019 - - Exercised in FY 2019 5,416,551 0.0250 Warrants outstanding at April 30, 2019 21,166,208 0.2060 Granted in FY 2020 - - Exercised in FY 20120 - - Options outstanding at April 30, 2020 21,166,208 $ 0.2060

Explanation of Restatement of B

Explanation of Restatement of Balance Sheet for January 31, 2019	12 Months Ended
	Apr. 30, 2020
Explanation of Restatement of Balance Sheet for January 31, 2019
Note 21. Explanation of Restatement of Balance Sheet for January 31, 2019	The Company is filing a restatement of its year ending Balance Sheet for the period ending April 30, 2019, which was filed with the Securities and Exchange Commission (“SEC”) on November 19, 2019 (the “Original Report”) and subsequently with each quarterly report filed with the SEC. The financial statements contained in our Annual Report on Form 10-K for the period ended April 30, 2019 require restatement in order to account for the discontinued operations of the Company in order for a comparative review for subsequent year endings. The changes in our consolidated Balance Sheet are summarized, below. For the year ending January 31, 2019 Original Change Restated Assets Current Assets Cash and cash equivalents 281,832 (267,514 ) 14,318 Accounts receivable, net 265,181 (260,789 ) 4,392 Inventory 818,359 (818,359 ) - Work in progress 21,605 (21,605 ) - Notes and other receivable 130,193 (30,193 ) 100,000 Prepaid expenses 13,940 (3,940 ) 10,000 Discontinued operations assets - 4,242,032 4,242,032 Total current assets 1,531,110 2,839,632 4,370,742 Property, plant and equipment, net 2,676,734 (2,676,480 ) 254 Cost basis investment 911,534 (9,949 ) 901,585 Intangible assets, net 486,896 (153,203 ) 333,693 Total assets 5,606,274 - 5,606,274 Liabilities & stock equity Current liabilities Accounts payable and accrued expenses 830,621 (316,938 ) 513,683 Due to shareholder 1,219,412 - 1,219,412 Other current liabilities 391,885 (82,787 ) 309,098 Deferred Revenue 20,977 (20,977 ) - Discontinued liabilities - 420,702 420,702 Total current liabilities 2,462,895 - 2,462,895 Long term liabilities Notes payable 275,000 - 275,000 Total long term liabilities 275,000 - 275,000 Total Liabilities 2,737,895 - 2,737,895 Stockholders' equity Preferred stock, $0.0001 par value 435 - 435 Common stock, $0.0001 par value, voting 51,512 - 51,512 Treasury stock (680,330 ) - (680,330 ) Additional paid in capital 13,968,212 - 13,968,212 Accumulated deficit (9,265,671 ) - (9,265,671 ) Total stockholders' equity 4,074,158 - 4,074,158 Non-controlling interest (1,205,779 ) - (1,205,779 ) Total equity 2,868,379 - 2,868,379 Total liabilities and stockholders' equity 5,606,274 - 5,606,274

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2020
Subsequent Events
Note 22. Subsequent Events	On May 15, 2020 the Company issued 50,000,000 shares of common stock to Overwatch Partners, Inc., as part of payment for services provided by Michael Hawkins during the transition between his resignation as the CFO and the acquisition of BOTS. On May 15, 2020 issued 80,000,000 shares of common stock as stock-based compensation to Paul Rosenberg. On May 15, 2020 the Company issued 10,000,000 each to the Law Offices of Carl G Hawkins and the Law Offices of Thomas G Amon for legal services. On May 17, 2020 the Company acquired the assets of First Bitcoin Capital, Inc. The Company issued 100,000,000 common shares of stock and 30,000,000 Series A Preferred shares of stock. The Company is obligated to issue an additional 60,000,000 shares of Series A Preferred stock at the rate of 10,000,000 per quarter under certain conditions. On June 3, 2020 the Company entered into a settlement agreement with BRRX terminating the joint venture. In October 2020 we converted 5,000,000 of OBITX, Inc., common shares owned by us into 500,000 shares of Series B Preferred stock. The conversion was according to the terms of the Series B Preferred stock and as such there was no gain or loss on the transaction. BOTS may not convert the Series B Preferred shares into common shares until 24 months have expired from the transaction. On September 30, 2020 we received 27,000,000 BIT tokens from OBITX as payment of the outstanding note receivable of $218,257. In October 2020 Redfern BioSystems, Inc., was shutdown. The few assets held by Redfern were used to settled debts owed to creditors. We received no compensation for our shares of Redfern BioSystems, Inc., and as such wrote off the asset. On November 23, 2020 the Company issued 1,000,000 shares of common stock to George L Richard III for legal services provided to the Company. On November 23, 2020 the Company issued 1,000,000 shares of common stock to OTC Investments, LLC, for consulting services as a condition for entering into an agreement. On November 24, 2020 the Company issued 1,000,000 shares of common stock to Moneta Equitiess, LLC, for consulting services as a condition for entering into an agreement. On November 24, 2020 the Company issued 1,000,000 shares of common stock to Cyber Security Group, LLC, for consulting services as a condition for entering into an agreement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2020
Summary of Significant Accounting Policies
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The most significant estimates include: revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes. On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Revenue Recognition Policies	We intend to earn revenue from the subscription, non-software related hosted services, term-based and perpetual licensing of software products, associated software maintenance and support plans, consulting services, training, and technical support. On February 1, 2019, we adopted Topic 606, using the modified retrospective transition method applied to those contracts which were not completed as of February 1, 2019. Results for reporting periods beginning after February 1, 2019 are presented under Topic 606, while prior period amounts have not been adjusted and continue to be reported in accordance with our historic accounting. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on February 1, 2019. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation.
Concentration of Credit Risk and Significant Customers	Financial instruments which potentially subject the Company to a concentration of credit risk consist principally of temporary cash investments and accounts receivable. The Company places its temporary cash investments with financial institutions insured by the FDIC. Concentrations of credit risk with respect to trade receivables are limited due to the diverse group of customers to whom the Company sells. The Company establishes an allowance for doubtful accounts when events and circumstances regarding the collectability of its receivables warrant based upon factors such as the credit risk of specific customers, historical trends, other information and past bad debt history. The outstanding balances are stated net of an allowance for doubtful accounts. For the years ended April 30, 2020 and April 30, 2019, the Company has no customers who impact the Company’s revenues or receivables more than 5%.
Stock-Based Compensation	The Company accounts for share-based awards issued to employees in accordance with FASB ASC 718, Compensation – Stock Compensation ASC 505-50, Equity Based Payments to Non-Employees
Deferred Revenue	Payments received by the Company in advance are recorded as deferred revenue until the merchandise has shipped to the customer.
Cost of Goods Sold	The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying statement of operations.
Cost of Revenue	Cost of revenue includes: manufacturing and distribution costs for products sold and programs licensed; operating costs related to product support service centers and product distribution centers; costs incurred to include software on PCs sold by OEMs, to drive traffic to our websites and products, and to acquire online advertising space; costs incurred to support and maintain Internet-based products and services, including datacenter costs and royalties; warranty costs; inventory valuation adjustments; costs associated with the delivery of consulting services; and the amortization of capitalized software development costs. Capitalized software development costs are amortized over the estimated lives of the products.
Cash and Cash Equivalents	The Company includes in cash and cash equivalents all short-term, highly liquid investments that mature within three months of the date of purchase. Cash equivalents consist principally of investments in interest-bearing demand deposit accounts and liquidity funds with financial institutions and are stated at cost, which approximates fair value. For cash management purposes, the company concentrates its cash holdings in multiple FDIC insured state and federal banking institutions. The Company had no cash equivalents at April 30, 2020 or 2019.
Inventory	In accordance with ASU 2015-11 – Inventory (Topic 330) – Simplifying the Measurement of Inventory As of April 30, 2020, the Company had no allowance for obsolescence.
Property, Plant and Equipment	Property, plant and equipment (“PPE”) are stated at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, improvements and major replacements that extend the life of the asset are capitalized. Depreciation and amortization is recorded using the straight-line method over the estimated useful lives of depreciable assets, which are generally three to five years. The Company classifies its software under the Financial Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 10, Accounting for Internal Use Software, and the Governmental Accounting Standards Board (GASB) Statement No. 42, Accounting of Costs of Computer Software Developed or Obtained for Internal Use. When software is used in providing goods and services it is classified as PPE. The Company considers its 420 Cloud software as a major part of the Company’s operations that is intended to provide profits.
Accounts Receivable	The Company’s accounts receivables are primarily through its construction and media and technologies segments. As the retail division is either paid through credit card processing and prepaid wholesale purchases, the Company projects insignificant amounts of outstanding accounts receivable for its retail division. The Company recognizes receipt of payment at the time the funds are deposited with the merchant services account of the Company. When the merchant services vendor determines to maintain a reserve for potential refunds and chargebacks, the Company reviews the reserve, to i) determine if the reserve is probably uncollectible, and ii) if a loss is probable, a reasonable estimate of the amount of the loss. We then allocate a portion or all of the reserve for bad debt, in accordance with FASB ASC 450-20-25-2
Advertising Costs and Expense	The advertising costs are expensed as incurred. During the years ended April 30, 2020 and 2019, the advertising costs were $30,197 and $73,091, respectively.
Foreign Currency Translation	The Company’s functional currency and its reporting currency is the United States Dollar.
Intangible Assets	The Company’s intangible assets consist of certain website development costs that is amortized over their useful life in accordance with the guidelines of ASC 350-30 General Intangible Other than Goodwill ASC 350-50 Website Development Costs
Financial Instruments	The carrying amounts reflected in the balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1 Level 2 Level 3 The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
Income Taxes	Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.
Basic and Diluted Net Loss Per Share	The Company follows ASC Topic 260 – Earnings Per Share FASB 2015-06, Earnings Per Share Basic net earnings (loss) per common share are computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of Series A convertible preferred stock, convertible debentures, stock options and warrant common stock equivalent shares.
Concentration of Credit Risk	Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash and trade receivables. Concentrations of credit risk with respect to trade receivables are limited due to the clients that comprise our customer base and their dispersion across different business and geographic areas. We estimate and maintain an allowance for potentially uncollectible accounts and such estimates have historically been within management's expectations. We rely almost exclusively on one Chinese factory as our principle supplier for our e-cig products. Therefore, our ability to maintain operations is dependent on this third-party manufacturer. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company may occasionally maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The risk is managed by maintaining all deposits in high quality financial institutions. The Company had $0 in excess of federally insured limits at April 30, 2020 and 2019.
Impairment of Long-lived Assets	The Company accounts for long-lived assets in accordance with the provisions of FASB Topic 360, “ Accounting for the Impairment of Long-Lived Assets In accordance with Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets, ASU 2011-08, Intangible-Goodwill and Other (Topic 350)” Testing Goodwill for Impairment, and ASU 2012-02 Intangibles-Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment our intangible assets are
Cost-Basis Investments	The Company’s non-marketable equity investment in Omni Health, Inc., and Stony Hill Corp is recorded using the cost-basis method of accounting and is classified within other long-term assets on the accompanying balance sheet as permitted by FASB ASC 325, “Cost Method Investments
Equity-Basis Investments	The Company accounted for its ownership of VitaCig, Inc., (Nevada) as an equity-basis investment. As of April 30, 2020, and April 30, 2019, there is no net book value of the ownership of VitaCig, as the pro-rata value after the Spin-off and the impairment of the investment in VitaCig. On June 22, 2016, the Company reduced its ownership of VitaCig, Inc., to 57,500,000 through a Separation and Transfer Agreement where the Company acquired the business operations of VitaCig in exchange for selling back to the treasury of VitaCig, Inc., (Nevada) 172,500,000.
Warranties	Warranty reserves include management’s best estimate of the projected costs to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may impact the Company’s evaluation of historical data. Management reviews BOTS’s reserves at least quarterly to ensure that its accruals are adequate in meeting expected future warranty obligations, and the Company will adjust its estimates as needed. Initial warranty data can be limited early in the launch of a product and accordingly, the adjustments that are recorded may be material. As a result, the products that can be returned as a warranty replacement are extremely limited. As a result, due to the Company’s warranty policy, the Company did not have any significant warranty expenses to report for the year ended April 30, 2020. Based on these actual expenses, the warranty reserve, as estimated by management as of April 30, 2020 and April 30, 2019 were at $0. Any adjustments to warranty reserves are to be recorded in cost of sales. It is likely that as we start selling higher priced products, that are not affected by federal shipping laws and/or are not single use items, we will acquire additional information on the projected costs to service work under warranty and may need to make additional adjustments. Further, a small change in the Company’s warranty estimates may result in a material charge to the Company’s reported financial results.
Commitments and Contingencies	The Company reports and accounts for its commitments and contingencies in accordance with ASC 440 – Commitments ASC 450 – Contingencies
Stock Options	In September 2016, we adopted a stock option plan. We account for stock options in accordance with ASC 718 – Compensation – Stock Compensation ASC Subtopic 505-50, Equity – Equity Based Payments to Non-Employees
Recent Accounting Pronouncements	The Company evaluated all recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations, or cash flows of the Company. On December 15, 2016, the following two ASU’s became effective, ASU 2015-11, Simplifying the Measurement of Inventory ASU 2014-09, Revenue From Contracts With Customers In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Components of an Entity In June 2014, the FASB issued ASU No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard and will not report inception-to-date information. On May 28, 2014, the FASB issued ASU No. 2015-08 a standard on recognition of revenue from contracts with customers (Topic 606). An issue discussed relates to when another party, along with the entity, is involved in providing a good or a service to a customer. In those circumstances, Topic 606 requires the entity to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. Topic 606 includes indicators to assist in this evaluation. The Company evaluated all its contracts to determine if the Company was a principal or agent. The Company has determined it was the principal in all its contracts. In March 2016, the FASB issued ASU No. 2015-03 implementing the effective dates of Intangible – Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810) and Derivatives and Hedging (Topic 815) immediately. The Company has reviewed the topics and in compliance. The effects of the immediate implementation of these topics have had no effect on the financial statements of the Company. In March 2016, the FASB issued ASU No. 2015-09, Compensation-Stock Compensation (Topic 718): “Improvements to Employee Share-Based Payment Accounting.” This ASU makes targeted amendments to the accounting for employee share-based payments. This guidance is to be applied using various transition methods such as full retrospective, modified retrospective, and prospective based on the criteria for the specific amendments as outlined in the guidance. The guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted, as long as all of the amendments are adopted in the same period. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company’s financial statements and disclosures. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” ASU 2014-15, which is effective for annual reporting periods ending after December 15, 2015, extends the responsibility for performing the going-concern assessment to management and contains guidance on how to perform a going-concern assessment and when going-concern disclosures would be required under GAAP. We do not anticipate that the adoption of ASU 2014-15 will have a material impact on our consolidated financial condition or results from operations. Management’s evaluations regarding the events and conditions that raise substantial doubt regarding our ability to continue as a going concern as discussed in the notes to our consolidated financial statements included elsewhere. We have implemented all other new accounting pronouncements that are in effect and that may impact our financial statements and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Apr. 30, 2020
Accounts Receivable
Schedule of Accounts Receivable	Accounts Receivable For the year ending April 30, 2020 2019 A/R from credit card reserve $ - $ 27,462 A/R from direct customers - 1,633,324 Subscription receivables - - Allowance for bad debt - (1,395,605 ) Allowance for discontinued operations - (260,789 ) Total Accounts Receivable $ - $ 4,392

Property Plant and Equipment (T

Property Plant and Equipment (Tables)	12 Months Ended
	Apr. 30, 2020
Property, Plant and Equipment
Schedule of Property and Equipment	Property, Plant, and Equipment As of As of April 30, 2020 April 30, 2019 Office furniture $ 29,090 $ 29,090 Rollies machine 5,066 5,066 Computer equipment 1,723 1,544 420 Cloud 3,129,412 3,129,412 Farm equipment 30,765 30,765 Warehouse equipment 193,388 67,471 Plant Development 21,605 - Land 292,500 292,500 Total acquisition cost $ 3,703,549 $ 3,555,848 Accumulated depreciation 894,707 835,986 Write-down 43,128 43,128 Sell of assets 314,105 - Discontinued operations 2,451,609 2,676,480 Total property, plant, and equipment $ - $ 254

Cost Basis Investments (Tables)

Cost Basis Investments (Tables)	12 Months Ended
	Apr. 30, 2020
Cost Basis Investments
Schedule of Cost Basis Investments	Cost Basis Investments As of As of April 30, 2020 April 30, 2019 Stony Hill Corp $ 700,000 $ 700,000 Omni Health, Inc 152,023 152,023 New York Hemp Pilot Program 50,000 50,000 California City Cannabis Licenses - 225,585 Investment in BRRX management 200,778 - Agri-Contractors, LLC 160008 160,008 Redfern BioSystems, Inc. 9,949 9,949 Total acquisition cost $ 1,272,758 $ 1,297,565 Impairment (999,813 ) (386,031 ) $ 272,945 $ 911,534

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Apr. 30, 2020
Intangible Assets
Schedule of Intangible Assets	Intangible Assets As of As of April 30, 2020 April 30, 2019 Domains $ 365,847 $ 365,847 Trademarks 455,860 455,860 Website 30,491 30,491 Cannabis License 228,085 - VitaCBD 200,000 200,000 Total acquisition cost $ 1,280,283 $ 1,052,198 Less: Amortization (752,193 ) (486,447 ) Adjustment for sale of asset (72,880 ) (72,880 ) Write-off (55,173 ) (5,975 ) Current Intangible Assets $ 400,037 $ 486,896
Schedule of Amortization of Intangible Assets	Year Amortization 2021 $ 171,952 2022 -0- 2023 -0- 2024 -0- 2025 -0- Total $ 171,952

Impairment Analysis (Tables)

Impairment Analysis (Tables)	12 Months Ended
	Apr. 30, 2020
Impairment Analysis
Schedule Of Impaired Individual Assets	Name of Individual Assets Stony Hill Stock CARRYING AMOUNT 676,000 Assets sold during year 106,860 Current value 62,718 RECOVERABLE AMOUNT 62,718 Impairment losses recognized (506,422 )
Summary of the impairment analysis conducted in 2019	Name of Individual Assets Omni Stock Stony Hill Stock Agri-Contractors NY Hemp License CA Hemp License OBITX CARRYING AMOUNT 152,023 700,000 160,008 50,000 225,585 2,879,273 Fair value less costs to sell - 676,000 - - XCEEDS 2,799,159 Value in use - - - - - - RECOVERABLE AMOUNT - 676,000 - - XCEEDS 2,799,159 Impairment losses recognized (152,023 ) (24,000 ) (160,008 ) (50,000 ) - (80,114 )

Liabilities (Tables)

Liabilities (Tables)	12 Months Ended
	Apr. 30, 2020
Liabilities
Schedule Of Accounts Payable And Accrued Expenses	Accounts Payable and Accrued Expenses As of April 30, 2020 2019 Payroll liabilities $ - $ 48,516 A/P to related parties - 441,125 A/P for corporate - 7,516 A/P for construction 53,531 74,251 A/P for retail sales - 114,793 A/P for technologies - 14,633 A/P for agriculture 119,787 129,787 Total Accounts Receivable $ 173,317 $ 830,621

Consolidated Statements of Op_3

Consolidated Statements of Operations Notes (Tables)	12 Months Ended
	Apr. 30, 2020
Consolidated Statements of Operations Notes
Schedule of Professional Fees	Professional Fees For the year ending April 30, 2020 2019 Legal fees associated with litigation $ - $ 256,803 Corporate legal fees 38,327 69,965 Accounting fees 19,500 52,967 Securities fees 5,375 27,421 Other licensed professional fees - 6,675 Adjustment for discontinued ops (21,929 ) - Total Professional fees $ 41,273 $ 413,831
Schedule of Selling, General, and Administration	Selling, General, and Administration For the year ending April 30, 2020 2019 Auto Expenses $ 9,403 $ 12,729 Bank service charges 4,541 6,122 Business License 3,963 159 Payroll 291,198 331,090 Travel 12,493 50,596 Office Supplies 37,766 57,728 Computer and Internet Expenses 11,018 17,517 Shipping and Postage 100 737 Rent 28,735 55,509 Research and Development - 710 Utilities 2,615 3,838 Adjustment for discontinued ops (390,375 ) - $ 11,457 $ 536,735

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Apr. 30, 2020
Discontinued Operations
Schedule Of Discontinued Operations	Discontinued Operations mCig Internet $ (60,400 ) Vapolution (92,452 ) CBJ (125,289 ) VitaCig (296,374 ) Adjust assets/liabilities (2,591,202 ) Total $ (3,165,717 )

Sale of Asset (Tables)

Sale of Asset (Tables)	12 Months Ended
	Apr. 30, 2020
Sale of Asset
Schedule of Sale Transaction	Sale of CBD.BIZ Notes receivable 100,000 Income for financing (10,000 ) Total sales price $ 90,000 Domain name acquisition cost 82,500 Accumulated amortization (11,458 ) Total reductions from sales price 71,042 Gain on asset $ 18,958

Related Parties and Related P_2

Related Parties and Related Party Transactions (Tables)	12 Months Ended
	Apr. 30, 2020
Related Parties and Related Party Transactions
Schedule of related party transactions	Related Parties Name/Entity Position Became Ended Paul Rosenberg CEO/Director January 1, 2012 Current Michael Hawkins CFO April 8, 2016 August 30, 2019 OBITX, Inc. Significant Shareholder April 3, 2017 Current

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2020
Income Taxes
Schedule of Effective Income Tax Rate	2020 2019 Statutory federal income tax rate 34.0 % 34.0 % State income taxes, net of federal taxes 6.0 % 6.0 % Non-deductible items (1.0 )% (1.0 )% Valuation allowance (39.0 )% (39.0 )% Effective income tax rate 0.0 % 0.0 %
Schedule of Deferred Tax Assets	Income Tax Computation 2020 2019 Tax Asset Tax Asset Income (Loss) per Books (3,883,988 ) (3,057,241 ) Sales of non-taxable assets - - Deferred Expenses - - Stock-based compensation 273,000 28,900 Stock received for sales - - Amortization 172,199 - NOL (Net Income) 3,438,789 3,028,341 Prior NOL 3,422,318 413,977 Current NOL 6,881,107 3,422,318

Basic Loss per Share before N_2

Basic Loss per Share before Non-Controlling Interest (Tables)	12 Months Ended
	Apr. 30, 2020
Basic Loss per Share before Non-Controlling Interest
Schedule of Basic Loss Per Share	Basic Income (Loss) Per Common Share For the period ended April 30, 2020 2019 Net income from continuing operation (loss) before non-controlling interest (718,386 ) (3,655,702 ) Net income (loss) before non-controlling interest (3,883,988 ) (4,134,947 ) Net income (loss) from non-controlling interest - 1,077,706 Net income (loss) (3,883,988 ) (3,057,241 ) Basic income (loss) per common share from continuing operation (0.0014 ) (0.0074 ) Basic income (loss) per common share from non-controlling interest 0.0000 0.0022 Basic income (loss) per share (0.0076 ) (0.0062 ) Basic weighted average number of shares outstanding 505,071,171 493,439,072

Stock Option Plan (Tables)

Stock Option Plan (Tables)	12 Months Ended
	Apr. 30, 2020
Stock Option Plan
Schedule of Option Activity	Stock Option Summary Shares Weighted Average Exercise Price Options outstanding at May 1, 2018 12,076,830 $ 0.0485 Granted in FY 2019 - - Forfeited in FY 2019 69,419 0.1840 Exercised in FY 2019 596,249 0.0340 Options outstanding at April 30, 2019 11,550,000 0.0485 Granted in FY 2019 - - Forfeited in FY 2019 - - Exercised in FY 2019 - - Options outstanding at April 30, 2020 11,550,000 $ 0.0485
Schedule of Value of Options	Options Outstanding Options Exercisable Weighted- Weighted- Weighted- Range of Number Average Average Number Average Exercise Outstanding Remaining Exercise Exercisable Exercise Prices 4/30/20 in years Price 4/30/19 Price $0.034 - $0.244 11,550,000 - $ 0.0937 11,550,000 $ 0.0937

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Apr. 30, 2020
Warrants
Schedule of Warrant Activity	Stock Warrant Summary Shares Weighted Average Exercise Price Warrants outstanding at May 1, 2018 26,582,579 $ 0.0250 Granted in FY 2019 - - Exercised in FY 2019 5,416,551 0.0250 Warrants outstanding at April 30, 2019 21,166,208 0.2060 Granted in FY 2020 - - Exercised in FY 20120 - - Options outstanding at April 30, 2020 21,166,208 $ 0.2060

Explanation of Restatement of_2

Explanation of Restatement of Balance Sheet for January 31, 2019 (Tables)	12 Months Ended
	Apr. 30, 2020
Explanation of Restatement of Balance Sheet for January 31, 2019
Schedule for changes in our consolidated Balance Sheet	For the year ending January 31, 2019 Original Change Restated Assets Current Assets Cash and cash equivalents 281,832 (267,514 ) 14,318 Accounts receivable, net 265,181 (260,789 ) 4,392 Inventory 818,359 (818,359 ) - Work in progress 21,605 (21,605 ) - Notes and other receivable 130,193 (30,193 ) 100,000 Prepaid expenses 13,940 (3,940 ) 10,000 Discontinued operations assets - 4,242,032 4,242,032 Total current assets 1,531,110 2,839,632 4,370,742 Property, plant and equipment, net 2,676,734 (2,676,480 ) 254 Cost basis investment 911,534 (9,949 ) 901,585 Intangible assets, net 486,896 (153,203 ) 333,693 Total assets 5,606,274 - 5,606,274 Liabilities & stock equity Current liabilities Accounts payable and accrued expenses 830,621 (316,938 ) 513,683 Due to shareholder 1,219,412 - 1,219,412 Other current liabilities 391,885 (82,787 ) 309,098 Deferred Revenue 20,977 (20,977 ) - Discontinued liabilities - 420,702 420,702 Total current liabilities 2,462,895 - 2,462,895 Long term liabilities Notes payable 275,000 - 275,000 Total long term liabilities 275,000 - 275,000 Total Liabilities 2,737,895 - 2,737,895 Stockholders' equity Preferred stock, $0.0001 par value 435 - 435 Common stock, $0.0001 par value, voting 51,512 - 51,512 Treasury stock (680,330 ) - (680,330 ) Additional paid in capital 13,968,212 - 13,968,212 Accumulated deficit (9,265,671 ) - (9,265,671 ) Total stockholders' equity 4,074,158 - 4,074,158 Non-controlling interest (1,205,779 ) - (1,205,779 ) Total equity 2,868,379 - 2,868,379 Total liabilities and stockholders' equity 5,606,274 - 5,606,274

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative)	12 Months Ended
	Apr. 30, 2020USD ($)
Cannabiz Supply, LLC [Member]
Purchase price	$ 3,457,796
Stock Purchase Agreement [Member] | Vapolution, Inc. [Member]
Ownership percentage	100.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 22, 2016	Apr. 30, 2020	Apr. 30, 2019
Federally insured limit		$ 250,000
Bad Debt, Uncollectable Reserve		1,395,605	$ 0
Advertising cost and expenses		30,197	73,091
Federally insured limit, excess		0	0
Warranty reserve		0	0
Impairment of investments		386,031
Loss on contingencies		0	0
Cost basis investments		24,103	$ 718,025
Agri-Contractors, LLC [Member]
Cost basis investments		160,008
Omni Health, Inc. [Member]
Cost basis investments		152,023
Nevada [Member]
Treasury stock shares, acquired	172,500,000
VitaCig, Inc. [Member] | Separation and Transfer Agreement [Member]
Business acquisition equity interest issued number of shares	57,500,000
Stony Hill Stock [Member]
Cost basis investments		$ 24,000
Minimum [Member]
Property, plant and equipment estimated useful lives		3 years
Maximum [Member]
Property, plant and equipment estimated useful lives		5 years
OBITX Investment [Member]
Cost basis investments		$ 50,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Accounts Receivable, Net	$ 0	$ 4,392
A/R from credit card reserve [Member]
Accounts Receivable, Net	0	27,462
A/R from direct customers [Member]
Accounts Receivable, Net	0	1,633,324
Subscription Receivable [Member]
Accounts Receivable, Net	0	0
Allowance for bad debt [Member]
Accounts Receivable, Net	0	(1,395,605)
Allowance for discontinued operations [Member]
Accounts Receivable, Net	$ 0	$ (260,789)

Property, Plant and Equipment (

Property, Plant and Equipment (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Total acquisition cost	$ 3,703,549	$ 3,555,848
Accumulated depreciation	894,707	835,986
Write-downs	43,128	43,128
Sell of assets	314,105	0
Discontinued operations	2,451,609	2,676,480
Total Property and Equipment	0	254
Office Furniture [Member]
Total Property and Equipment	29,090	29,090
Rollies machine [Member]
Total Property and Equipment	5,066	5,066
Computer Equipment [Member]
Total Property and Equipment	1,723	1,544
420 Cloud [Member]
Total Property and Equipment	3,129,412	3,129,412
Farm equipment [Member]
Total Property and Equipment	30,765	30,765
Plant Development [Member]
Total Property and Equipment	21,605	0
Land [Member]
Total Property and Equipment	292,500	292,500
Warehouse Equipment [Member]
Total Property and Equipment	$ 193,388	$ 67,471

Cost Basis Investments (Details

Cost Basis Investments (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Total acquisition cost	$ 1,272,758	$ 1,297,565
Impairment	(999,813)	(386,031)
Cost basis investment	272,945	901,585
Investment in BRRX management [Member]
Cost basis investment	200,778	0
Stony Hill Corp [Member]
Cost basis investment	700,000	700,000
Omni Health, Inc. [Member]
Cost basis investment	152,023	152,023
New York Hemp Pilot Program [Member]
Cost basis investment	50,000	50,000
California City Cannabis Licenses [Member]
Cost basis investment	0	225,585
Agri-Contractors, LLC [Member]
Cost basis investment	160,008	160,008
Redfern BioSystems, Inc. [Member]
Cost basis investment	$ 9,949	$ 9,949

Cost Basis Investments (Detai_2

Cost Basis Investments (Details Narrative)	Apr. 30, 2020USD ($)
Cost Basis Investments
Investments	$ 1,300,065

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Total acquisition cost	$ 1,280,283	$ 1,052,198
Less: Amortization	(752,193)	(486,447)
Adjustment for sale of asset	(72,880)	(72,880)
Intangible Assets, Write-offs	(55,173)	(5,975)
Current Intangible Assets	400,037	486,896
Cannabis License [Member]
Intangible Assets	228,085	0
Domains [Member]
Intangible Assets	365,847	365,847
Trademark [Member]
Intangible Assets	455,860	455,860
Website [Member]
Intangible Assets	30,491	30,491
VitaCBD [Member]
Intangible Assets	$ 200,000	$ 200,000

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Intangible Assets
2021	$ 171,952
2022	0
2023	0
2024	0
2025	0
Total Intangible Assets	$ 400,037	$ 486,896

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Intangible Assets
Amortization expense on intangible assets	$ 265,749	$ 263,197
Intangible Assets, Useful Life	24 months

Impairment Analysis (Details)

Impairment Analysis (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
OBITX [Member]
CARRYING AMOUNT		$ 2,879,273
Fair value less costs to sell		2,799,159
RECOVERABLE AMOUNT		2,799,159
Impairment losses recognized		(80,114)
NY Hemp License [Member]
CARRYING AMOUNT		50,000
Fair value less costs to sell		0
Value in use		0
RECOVERABLE AMOUNT		0
Impairment losses recognized		(50,000)
CA Hemp License [Member]
CARRYING AMOUNT		225,585
Stony Hill Stock [Member]
CARRYING AMOUNT	$ 676,000	700,000
Fair value less costs to sell		676,000
Value in use		0
RECOVERABLE AMOUNT	62,718	676,000
Impairment losses recognized	(506,422)	(24,000)
Assets sold during year	106,860
Current value	$ 62,718
Omni Stock [Member]
CARRYING AMOUNT		152,023
Fair value less costs to sell		0
Value in use		0
RECOVERABLE AMOUNT		0
Impairment losses recognized		(152,023)
Agri-Contractors, LLC [Member]
CARRYING AMOUNT		160,008
Fair value less costs to sell		0
Value in use		0
RECOVERABLE AMOUNT		0
Impairment losses recognized		$ (160,008)

Liabilities (Details)

Liabilities (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Liabilities
Payroll liabilities	$ 0	$ 48,516
A/P to related parties	0	441,125
A/P for corporate	0	7,516
A/P for construction	53,531	74,251
A/P for retail sales	0	114,793
A/P for technologies	0	14,633
A/P for agriculture	119,787	129,787
Accounts payable and accrued expenses	$ 173,317	$ 830,621

Liabilities (Details Narrative)

Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Liabilities
Notes payable	$ 375,000
Currently pays per month	20,000
Due to related party	$ 110,923	$ 1,219,412

Consolidated Statements of Op_4

Consolidated Statements of Operations Notes (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Total Professional fees	$ 41,273	$ 413,831
Adjustment for discontinued ops [Member]
Total Professional fees	21,929	0
Legal fees associated with litigation [Member]
Total Professional fees	0	256,803
Corporate Legal Fees [Member]
Total Professional fees	38,327	69,965
Accounting Fees [Member]
Total Professional fees	19,500	52,967
Securities Fees [Member]
Total Professional fees	5,375	27,421
Other Licensed Professional Fees [Member]
Total Professional fees	$ 0	$ 6,675

Consolidated Statements of Op_5

Consolidated Statements of Operations Notes (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Selling, general, and administrative	$ 11,457	$ 536,735
Adjustment for discontinued ops [Member]
Selling, general, and administrative	390,375	0
Auto Expenses [Member]
Selling, general, and administrative	9,403	12,729
Bank Service Charges [Member]
Selling, general, and administrative	4,541	6,122
Business License [Member]
Selling, general, and administrative	3,963	159
Payroll [Member]
Selling, general, and administrative	291,198	331,090
Travel [Member]
Selling, general, and administrative	12,493	50,596
Office Supplies [Member]
Selling, general, and administrative	37,766	57,728
Computer and Internet Expenses [Member]
Selling, general, and administrative	11,018	17,517
Shipping and Postage [Member]
Selling, general, and administrative	100	737
Rent [Member]
Selling, general, and administrative	28,735	55,509
Research and Development [Member]
Selling, general, and administrative	0	710
Utilities [Member]
Selling, general, and administrative	$ 2,615	$ 3,838

Consolidated Statements of Op_6

Consolidated Statements of Operations Notes (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Selling, general, and administration expenses	$ 401,739	$ 536,735
Bad Debts	0	$ 1,372,725
CBJ [Member]
Bad Debts	113,833
BOTS [Member]
Bad Debts	4,392
OBITX [Member]
Bad Debts	$ 1,254,500

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Loss on discontinued operations	$ (3,165,717)	$ (479,245)
Adjust assets/liabilities	(2,591,202)
VitaCig [Member]
Loss on discontinued operations	(296,374)
mCig Internet [Member]
Loss on discontinued operations	(60,400)
Vapolution [Member]
Loss on discontinued operations	(92,452)
CBJ [Member]
Loss on discontinued operations	$ (125,289)

Discontinued Operations (Deta_2

Discontinued Operations (Details Narrative)	12 Months Ended
	Apr. 30, 2020USD ($)
Discontinued Operations
Loss on discontinued operation	$ 3,165,717

Sale of Asset (Details)

Sale of Asset (Details) - USD ($)	Oct. 13, 2019	Apr. 30, 2020	Apr. 30, 2019
Notes receivable		$ 218,257	$ 100,000
Gain on asset	$ 296,935
Sale of CBD. BIZ [Member]
Notes receivable		100,000
Income for financing		(10,000)
Total sales price		90,000
Domain name acquisition cost		82,500
Accumulated amortization		(11,458)
Total reductions from sales price		71,042
Gain on asset		$ 18,958

Sale of Asset (Details Narrativ

Sale of Asset (Details Narrative)	12 Months Ended
	Apr. 30, 2020USD ($)
Convertible Promissory Note [Member] | Redfern [Member]
Debt Instrument, Due Date	Sep. 14, 2019
Sale of CBD. BIZ [Member]
Date of Agreement	Sep. 15, 2018
Total sales price	$ 90,000
Debt Instrument, Default Description	Should Redfern default the Company may convert the secured promissory note into 40 million common shares of Redfern representing approximately 75% of the business. Should the Company not elect to convert in the event of nonpayment by Redfern, the Company may take possession of the domain www.cbd.biz and its business operations.

Related Parties and Related P_3

Related Parties and Related Party Transactions (Details Narrative) - USD ($)	Oct. 13, 2019	Aug. 15, 2018	Apr. 30, 2020	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	May 02, 2019	Apr. 30, 2019	Aug. 02, 2018
Transfer amount of real estate roperty			$ 314,105
Transfer of ATM's owned			$ 408,166
Agreement description			Since the settlement, Paul Rosenberg has expended an additional $110,923 to third party vendors on behalf of MCIG.
Gain on sale of assets	$ 296,935
Due to related party			$ 110,923					$ 1,219,412
Sale of Domain [Member]
Debt Converted, Amount		$ 9,949
Debt Converted, Shares		1,902,375
MCIG [Member]
Line of Credit outstanding			218,257					618,277
January 1, 2018 [Member]
Line of Credit increased			$ 1,000,000
Expire date			Jan. 1, 2020
OBITX, Inc. [Member] | November 1, 2016 [Member]
Line of Credit			$ 500,000
Interest rate			0.00%
Discount rate			15.00%
Mr. Hawkins [Member]
Agreement description			Since the settlement, Paul Rosenberg has expended an additional $110,923 to third party vendors on behalf of MCIG.
Due to related party	129,140
Line of Credit Agreement [Member]
Line of Credit, Borrowing Capacity					$ 250,000	$ 100,000		1,000,000
Date of Agreement					May 1, 2017	May 1, 2016
Due to Related Party								$ 1,219,412
Salary, Due				$ 120,000
Debt forgiven			$ (1,221,871)
CEO [Member]
Agreement description			Since the settlement, Paul Rosenberg has expended an additional $110,923 to third party vendors on behalf of MCIG.
Date of Agreement			Sep. 1, 2016
Salary, Due			$ 156,000
Preferred Stock, Shares Converted			1,000,000
Stock converted from preferred to common, shares			10,000,000
Warrant Exercised [Member] | August 1, 2018 [Member]
Agreement description			The purchase price was offset by the $135,414 owed to Mr. Hawkins under his employment agreement.
Warrant, Exercised			5,416,551
Exercised, Average Exercise Price			$ 0.025
Warrant, Value			$ 135,414
Paul Rosenberg [Member]
Due to related party	$ 295,725
Preferred Stock, Shares Converted							500,000		8,000,000
Shares retired	30,000,000
Settlement of accounts payable	$ 27,930
Settlement value	$ 100,000
Stock converted from preferred to common, shares							5,000,000		80,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Commitments and Contingencies
Rent Expense	$ 28,735	$ 55,509

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - $ / shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	2,000,000,000	2,000,000,000
Common Stock, Shares Outstanding	505,374,596	515,124,596
Common Stock, Shares Issued	505,374,596	515,124,596
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	90,000,000	90,000,000
Preferred Stock, Series A, Designated	90,000,000
Preferred Stock, Shares Issued	3,350,000	4,350,000
Common stock shares issued	2,025,000
Common stock cancelled shares	30,000,000
Reduction shares of common stock	9,750,000
Preferred Stock, Shares Outstanding	3,350,000	4,350,000
CEO [Member]
Preferred Stock, Shares Converted	1,000,000
Stock converted from preferred to common, shares	10,000,000

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Income Taxes
Statutory federal income tax rate	34.00%	34.00%
State income taxes, net of federal taxes	6.00%	6.00%
Non-deductible items	(1.00%)	(1.00%)
Valuation allowance	(39.00%)	(39.00%)
Effective income tax rate	0.00%	0.00%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Income Taxes
Income (Loss) per Books	$ (3,883,988)	$ (3,057,241)
Sales of non-taxable assets	0	0
Deferred Expenses	0	0
Stock based compensation	273,000	28,990
Stock received for sales	0	0
Amortization	172,199	0
NOL (Net Income)	3,438,789	3,028,341
Prior NOL	3,422,318	413,977
Current NOL	$ 6,881,107	$ 3,422,318

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Income Taxes
Net Operating Loss Carry-Forwards	$ 6,881,107	$ 3,422,228

Basic Loss per Share before N_3

Basic Loss per Share before Non-Controlling Interest (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Basic Loss per Share before Non-Controlling Interest
Net income from continuing operation (loss) before non-controlling interest	$ (718,386)	$ (3,655,702)
Net income (loss) before non-controlling interest	(3,883,988)	(4,134,947)
Net income (loss) from non-controlling interest	0	(1,077,706)
Net income (loss)	$ (3,883,988)	$ (3,057,241)
Basic income (loss) per common share from continuing operation	$ (0.0014)	$ (0.0074)
Basic income (loss) per common share from non-controlling interest	0	0.0022
Basic income (loss) per share	$ (0.0076)	$ (0.0062)
Basic weighted average number of shares outstanding	505,071,171	493,439,072

Stock Option Plan (Details)

Stock Option Plan (Details) - $ / shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Number of shares
Beginning Balance, number of shares	11,550,000	12,076,830
Number of shares, granted
Number of shares, forfeited		69,419
Number of shares, exercised		596,249
Ending Balance, number of shares	11,550,000	11,550,000
Weighted Average Exercise Price
Beginning Balance, weighted average exercise price	$ 0.0485	$ 0.0485
Weighted average exercise price, granted	0	0
Weighted average exercise price, Forfited	0	0.1840
Weighted average exercise price, Exercised	0	0.0340
Ending Balance, weighted average exercise price	$ 0.0485	$ 0.0485

Stock Option Plan (Details 1)

Stock Option Plan (Details 1) - $ / shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Weighted-Average Remaining in years	0 years
Options Outstanding
Options	11,550,000
Weighted Average Exercise Price	$ 0.937
Options Exercisable
Options		11,550,000
Weighted Average Exercise Price		$ 0.937
Maximum [Member]
Exercise Price	0.244
Minimum [Member]
Exercise Price	$ 0.034

Stock Option Plan (Details Narr

Stock Option Plan (Details Narrative)	12 Months Ended
	Apr. 30, 2020shares
Stock Option Plan
Unissued Options	14,400,000

Warrants (Details)

Warrants (Details) - $ / shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Number of Shares, warrants
Beginning Balance, number of shares	11,550,000	12,076,830
Number of shares, granted
Number of shares, exercised		596,249
Ending Balance, number of shares	11,550,000	11,550,000
Beginning Balance, weighted average exercise price	$ 0.0485	$ 0.0485
Weighted average exercise price, granted	0	0
Weighted average exercise price, Exercised	0	0.0340
Ending Balance, weighted average exercise price	$ 0.0485	$ 0.0485
Warrant [Member]
Number of Shares, warrants
Beginning Balance, number of shares	21,166,208	26,582,579
Number of shares, granted
Number of shares, exercised		5,416,551
Ending Balance, number of shares	21,166,208	21,166,208
Beginning Balance, weighted average exercise price	$ 0.2060	$ 0.0250
Weighted average exercise price, granted	0	0
Weighted average exercise price, Exercised	0	0.0250
Ending Balance, weighted average exercise price	$ 0.2060	$ 0.2060

Warrants (Details Narrative)

Warrants (Details Narrative)	12 Months Ended
	Apr. 30, 2020$ / sharesshares
Warrant One [Member]
Date of Issuance	Sep. 1, 2016
Warrants, Issued	43,332,412
Warrants, Vested	10,833,103
Warrants description	A total of 10,833,103 shares vests immediately with 10,833,103 vesting on the anniversary date for three years.
Warrants, Conversion Price | $ / shares	$ 0.025
Warrant Two [Member]
Date of Issuance	Jan. 31, 2017
Warrants, Issued	250,000
Warrants, Conversion Price | $ / shares	$ 0.75
Warrants, Term	5 years

Explanation of Restatement of_3

Explanation of Restatement of Balance Sheet for January 31, 2019 (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2018
Current Assets
Cash and cash equivalents	$ 24,695	$ 281,832	$ 511,950
Accounts receivable, net	0	4,392
Notes and other receivable	218,257	100,000
Prepaid expenses	0	10,000
Total current assets	242,952	4,370,742
Property, plant and equipment, net	0	254
Cost basis investment	272,945	901,585
Intangible assets, net	400,037	486,896
Total assets	915,934	5,606,274
Current liabilities
Accounts payable and accrued expenses	173,317	513,683
Other current liabilities	443,706	309,098
Discontinued liabilities	0	420,702
Total current liabilities	727,946	2,462,895
Long term liabilities
Total long-term liabilities	0	275,000
Total Liabilities	727,946	2,737,895
Stockholders equity
Preferred stock, $0.0001 par value	335	435
Common stock, $0.0001 par value, voting	50,537	51,512
Additional paid in capital	13,981,354	13,968,212
Accumulated deficit	(13,149,659)	(9,265,671)
Total stockholders equity	187,988	2,868,379
Total equity	202,237	4,074,158	$ 5,827,324
Total liabilities and stockholders equity	$ 915,934	5,606,274
Restated [Member]
Current Assets
Cash and cash equivalents		14,318
Accounts receivable, net		4,392
Inventory		0
Work in Progress		0
Notes and other receivable		100,000
Prepaid expenses		10,000
Discontinued operations assets		4,242,032
Total current assets		4,370,742
Property, plant and equipment, net		254
Cost basis investment		901,585
Intangible assets, net		333,693
Total assets		5,606,274
Current liabilities
Accounts payable and accrued expenses		513,683
Due to shareholder		1,219,412
Other current liabilities		309,098
Deferred revenue		0
Discontinued liabilities		420,702
Total current liabilities		2,462,895
Long term liabilities
Notes payable		275,000
Total long-term liabilities		275,000
Total Liabilities		2,737,895
Stockholders equity
Preferred stock, $0.0001 par value		435
Common stock, $0.0001 par value, voting		51,512
Treasury stock		(680,330)
Additional paid in capital		13,968,212
Accumulated deficit		(9,265,671)
Total stockholders equity		4,074,158
Non-controlling interest		(1,205,779)
Total equity		2,868,379
Total liabilities and stockholders equity		5,606,274
Change [Member]
Current Assets
Cash and cash equivalents		(267,514)
Accounts receivable, net		(260,789)
Inventory		(818,359)
Work in Progress		(21,605)
Notes and other receivable		(30,193)
Prepaid expenses		(3,940)
Discontinued operations assets		4,242,032
Total current assets		2,839,632
Property, plant and equipment, net		(2,676,480)
Cost basis investment		(9,949)
Intangible assets, net		(153,203)
Total assets		0
Current liabilities
Accounts payable and accrued expenses		(316,938)
Due to shareholder		0
Other current liabilities		(82,787)
Deferred revenue		(20,977)
Discontinued liabilities		420,702
Total current liabilities		0
Long term liabilities
Notes payable		0
Total long-term liabilities		0
Total Liabilities		0
Stockholders equity
Preferred stock, $0.0001 par value		0
Common stock, $0.0001 par value, voting		0
Treasury stock		0
Additional paid in capital		0
Accumulated deficit		0
Total stockholders equity		0
Non-controlling interest		0
Total equity		0
Total liabilities and stockholders equity		0
Original [Member]
Current Assets
Cash and cash equivalents		281,832
Accounts receivable, net		265,181
Inventory		818,359
Work in Progress		21,605
Notes and other receivable		130,193
Prepaid expenses		13,940
Discontinued operations assets		0
Total current assets		1,531,110
Property, plant and equipment, net		2,676,734
Cost basis investment		911,534
Intangible assets, net		486,896
Total assets		5,606,274
Current liabilities
Accounts payable and accrued expenses		830,621
Due to shareholder		1,219,412
Other current liabilities		391,885
Deferred revenue		20,977
Discontinued liabilities		0
Total current liabilities		2,462,895
Long term liabilities
Notes payable		275,000
Total long-term liabilities		275,000
Total Liabilities		2,737,895
Stockholders equity
Preferred stock, $0.0001 par value		435
Common stock, $0.0001 par value, voting		51,512
Treasury stock		(680,330)
Additional paid in capital		13,968,212
Accumulated deficit		(9,265,671)
Total stockholders equity		4,074,158
Non-controlling interest		(1,205,779)
Total equity		2,868,379
Total liabilities and stockholders equity		$ 5,606,274

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	May 15, 2020shares	Nov. 24, 2020shares	Nov. 23, 2020shares	Oct. 31, 2020shares	May 17, 2020shares	Sep. 30, 2020USD ($)integer
Subsequent Event [Member]
Outstanding note receivable | $						$ 218,257
Number of Bit token received | integer						27,000,000
Subsequent Event [Member] | George L Richard III [Member]
Stock issued for services, shares			1,000,000
Subsequent Event [Member] | Cyber Security Group, LLC [Member]
Stock issued for services, shares		1,000,000
Subsequent Event [Member] | Moneta Equitiess, LLC [Member]
Stock issued for services, shares		1,000,000
OBITX, Inc. [Member]
Conversion of stock description				BOTS may not convert the Series B Preferred shares into common shares until 24 months have expired from the transaction.
Common stock, shares converted into preferred stock				500,000
First Bitcoin Capital, Inc. [Member]
Preferred stock issued upon aquisition of assets, shares					30,000,000
Stock issued upon aquisition of assets, shares					100,000,000
Preferred stock issuable					The Company is obligated to issue an additional 60,000,000 shares of Series A Preferred stock at the rate of 10,000,000 per quarter under certain conditions.
Thomas G Amon [Member]
Stock issued for services, shares	10,000,000
Carl G Hawkins [Member]
Stock issued for services, shares	10,000,000
Paul Rosenberg [Member]
Stock issued upon stock based compensation	80,000,000
OTC Investments, LLC [Member] | Subsequent Event [Member]
Stock issued for services, shares			1,000,000
Overwatch Partners, Inc. [Member]
Stock issued for services, shares	50,000,000