Gen 2 (MNIZ) 10-Q 22 Mar 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2017	Mar. 22, 2017
Document And Entity Information
Entity Registrant Name	BRK, INC.
Entity Central Index Key	1,532,926
Document Type	10-Q
Document Period End Date	Jan. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		50,333,200
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 31, 2017	Apr. 30, 2016
Current Assets
Cash and cash equivalents	$ 3,129	$ 4,612
Advance receivable	2,000
Inventory		808
Total Current Assets	5,129	5,420
Fixed assets
Production equipment, net of accumulated depreciation of $27,253 and $18,835, respectively	148,125	5,055
Other asset
Intangible assets, net of accumulated amortization of $78,466 and $0, respectively	1,521,534
Total Assets	1,674,788	10,475
Current Liabilities
Accounts payable and accrued expense	55,493	18,264
Accrued compensation - related party	119,765	99,950
Deferred revenue- related party	10,000
Convertible notes payable - related party	7,089	7,089
Convertible notes payable -net of unamortized discount	238,141	115,500
Short term debt - related party	106,590	86,540
Short term debt- net of amortized discount	125,064	44,900
Total current liabilities	662,142	372,243
Stockholders' equity (deficit)
Preferred shares, par value $0.001, 1,000,000 shares authorized; none issued and outstanding as of January 31, 2017, and April 30, 2016
Common stock, par value $0.001, 100,000,000 shares authorized, 50,333,200 and 43,083,200 issued and outstanding as of January 31, 2017, and April 30, 2016, respectively	50,333	43,083
Additional paid-in capital	2,262,522	(9,033)
Accumulated deficit	(1,300,209)	(395,818)
Total Stockholders' Deficit	1,012,646	(361,768)
Total liabilities and stockholders' equity (deficit)	$ 1,674,788	$ 10,475

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jan. 31, 2017	Apr. 30, 2016
Current Assets
Equipment, net of accumulated depreciation	$ 27,253	$ 18,835
Intangible assets, net of accumulated depreciation	$ 78,466	$ 0
Stockholders' equity (deficit)
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	50,083,200	43,083,200
Common stock, shares outstanding	50,083,200	43,083,200

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Consolidated Statements Of Operations
Revenue, net - related party	$ 4,901		$ 4,901
Operating expenses:
Selling, general and administrative expenses	90,412	12,720	799,939	46,552
Depreciation and amortization	32,058	1,009	86,884	3,031
Total operating expense	122,470	13,729	886,823	49,583
Loss from operations	(117,569)	(13,729)	(881,922)	(49,583)
Other expense
Interest expense	(19,555)	(1,020)	(22,469)	(3,060)
Total other expense	(19,555)	(1,020)	(22,469)	(3,060)
Net loss	$ (137,124)	$ (14,749)	$ (904,391)	$ (52,643)
Net loss per common share basic and diluted	$ 0	$ 0	$ (0.02)	$ 0
Weighted average number of common shares outstanding: basic and diluted	50,305,727	43,083,200	48,779,891	43,083,200

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016
Cash Flows From Operating Activities:
Net loss	$ (904,391)	$ (52,643)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	86,884	3,031
Stock based compensation	660,000
Amortization of debt discount	10,098
Changes in operating assets and liabilities:
Decrease in inventory	808
Increase in accounts payable and accrued expense	37,229	2,365
Increase in accrued compensation - related party	19,815	20,660
Deferred revenue - related party	10,000
Net cash used in operating activities	(79,557)	(26,587)
Cash Flows Used in Investing Activities
Advance receivable	(2,000)
Acquisition of fixed assets	(151,488)
Net cash used in investing activities	(153,488)
Cash Flows From Financing Activities:
Proceeds from notes payable - related party	131,675	27,000
Repayments of notes - related parties	(111,625)
Proceeds from convertible notes	121,000
Proceeds from notes payable	91,512
Net cash provided by financing activities	231,562	27,000
Net change in cash	(1,483)	413
Cash at beginning of period	4,612	1,047
Cash at end of period	3,129	1,460
SUPPLEMENT DISCLOSURES
Interest paid	8,000
Income taxes paid
NON CASH TRANSACTIONS
Common stock issued for intangible assets	1,600,000
Shares issued as inducement for issuance of debt	18,805
Debt offering cost on short term debt	9,488
Debt offering costs on short term convertible debt	$ 7,000

BASIS OF PRESENTATION AND ORGAN

BASIS OF PRESENTATION AND ORGANIZATION	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 1 - BASIS OF PRESENTATION AND ORGANIZATION	BRK, Inc. (“BRK” or the “Company”) was incorporated on May 22, 2008 as a Nevada corporation. The Company has developed a product for the repair of hanging venetian blinds. As part of this development the Company has completed the development and is building a machine to make the parts for blind repair that it is selling. The development and testing of the machine was completed with limited production following and the Company reduced its work in the blind repair kit market space. On May 6, 2016, the Company acquired intangible assets from ISee Automation for 5,000,000 shares of common stock with a fair market value of $1,600,000 based on the Company’s stock price at the date of issuance. The intangible assets consist of a patent application and related know-how, technology and plans to commercialization related to covers the placement of video cameras and supporting equipment into helmets used by various athletics such as hockey. Life video can then be transmitted from the player’s helmet in real time for display on sports events broadcasts. The Company is in the process of receiving models produced by a third party and developing a marketing strategy for the devise. On September 28, 2016, the Company incorporated, in the state of Washington, a wholly owned subsidiary ISEE Sports Inc. Since inception, the subsidiary has not been operational or financially active. Basis of Presentation The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2017. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2016 Annual Report filed with the SEC on July 29, 2016. Forward Stock Split On December 21, 2015, the Company filed, with the Secretary of State of the State of Nevada, a Certificate of Change, effecting a ten-for-one (10:1) forward split of the Company's issued and outstanding shares of common. The forward split took effect on the over-the counter markets on January 12, 2016. The number of shares, issued and outstanding and the weighted average for 2015 has been adjusted to reflect the forward stock split. Revenue Recognition The Company receives revenue though a related party for the use of the Company”s equipment on the broadcasting of hockey games from the ref cam, a camera worn on the helmet of the referees. The revenue is recognized first by a related party which holds the initial agreement with the broadcaster when the event being broadcasted is completed. The related party pays the Company upon receipt of payment from the broadcaster. The revenues is reported on a net basis with the deductions for directs costs being deducted from the revenue. Property, Equipment and Intangible Assets Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of a patent application purchased and is carried at cost, less accumulated amortization. Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets which is estimated at 36 months. Patent applications submitted after June 8, 1995 have duration of 20 years. Due to the potential changes in technology the Company has elected to amortize the patent application over 15 years.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 2 - GOING CONCERN	As shown in the accompanying financial statements, BRK has an accumulated deficit of $1,300,209 and negative working capital of $657,013 as of January 31, 2017. Unless profitability and increases in stockholders’ equity continues, these conditions raise substantial doubt as to BRK’s ability to continue as a going concern. The January 31, 2017 financial statements do not include any adjustments that might be necessary if BRK is unable to continue as a going concern. Management plans to continue to raise funds through debt and equity financing to grow the business to profitability.

CONCENTRATION OF REVENUE

CONCENTRATION OF REVENUE	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 3 - CONCENTRATION OF REVENUE	The Company relies on one customer which is a related party, as its source of revenue. Should the Company lose that customer, the Company may lose its only source of revenue.

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTION	During the nine months ended January 31, 2017, the Company recorded $22,825 in compensation payable to the President. The president was paid $3,010 cash with the remaining $19,815 accrued for salary expense. As of January 31, 2017, $119,765 was due to the President. On May 6, 2016, the Company acquired a patent application from ISee Automation for 5,000,000 shares of common stock with a fair value of $1,600,000. Upon the issuance of the shares ISee became a related party. On May 18, 2016, the Company issued a note for $10,000 in cash to a related party. The note is due on demand and bears an interest rate of 8% per annum. On July 1, 2016, the Company issued a note for $3,000 in cash to a related party. The note is due on demand and bears no interest. On July 22, 2016, the Company issued a note for $5,000 in cash to a related party. The note is due on demand and bears no interest. On August 26, 2016, the Company issued a note for $25,000 in cash to a related party. The note is due on demand and bears no interest. On August 31, 2016, the Company issued a note for $16,500 in cash to a related party. The note is due on demand and bears no interest. On September 14, 2016, the Company issued a note for $37,000 in cash to a related party. The note is due on demand and bears no interest. On September 14, 2016, the Company issued a note for $29,000 in cash to a related party. The note is due on demand and bears no interest On September 27, 2016, the Company issued a note for $4,675 in cash to a related party. The note is due on demand and bears no interest On October 3, 2016, the Company issued a note for $1,000 in cash to a related party. The note is due on demand and bears no interest. On December 1, 2016, the Company issued a note for $500 in cash to a related party. The note is due on demand and bears no interest. During the quarter ended January 31, 2017 the Company repaid related parties $111,625 in notes payable. As of January 31, 2017, the balance of notes payable due to related parties was $106,590 and convertible notes payable of $7,089. As of January 31, 2017 and April 30, 2016 the amount due to related party was $5,200 and $3,200, respectively. During the nine months ended January 31, 2017, the Company advanced $2,000 to an entity controlled by an acquaintance of the sole officer of the Company. The cash advance is unsecure, bears no interest and is due on demand.

EQUITY

EQUITY	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 5 - EQUITY	On May 6, 2016, the Company acquired intangible assets from ISee Automation for 5,000,000 shares of common stock with a fair market value of $1,600,000 based on the Company’s stock price at the date of issuance. The assets are carried at cost, less accumulated amortization. Amortization is provided principally on the straight-line basis method over the estimated useful lives of 15 years. For the nine months ended January 31, 2017 the Company recorded amortization of $78,466. On October 20, 2016, the Company completed two separate consulting agreement with two entities. Both agreements are for a term of one year with the combined compensation being 2,000,000 shares of common stock issued at fair value of $0.33 per share for a total value of $660,000. Per the agreements, the shares were deemed earned at the date of the agreement and thus expensed in the nine month period ended January 31, 2017 On November 11, 2016, the Company issued 250,000 shares of common stock as an inducement for the issuance of a convertible note to two individuals with a relative fair value of $18,805 and was accounted for as debt discount.

NOTES

NOTES	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 6 - NOTES	On November 10, 2016, the Company issued a secured promissory note to an individual for $50,000 with net proceeds after cost of $45,256 in cash. Debt issuances cost of $ 4,744 were recognized as a discount on the note. The note matures on February 10, 2017 with an 8% per month interest rate with interest payments of $4,000 payable on December 10, 2016, January 10, 2017, and February 10, 2017. As part of the note agreement the Company will issue 125,000 shares of common stock with a relative fair value of $9,402 to the note holder. The note is secured by 2,500,000 shares of common stock in book entry with the Transfer Agent to be cancelled if the note is paid back per the agreement. On November 10, 2016, the Company issued a secured promissory note to an individual for $50,000 with net proceeds after cost of $45,256 cash. Debt discount costs of $4,744 were recognized as a discount to the note. The note matures on February 10, 2017 with an 8% per month interest rate with interest payments of $4,000 payable on December 10, 2016, January 10, 2017, and February 10, 2017. As part of the note agreement the Company will issue 125,000 shares of common stock with a relative fair value of $9,403 to the note holder. The note is secured by 2,500,000 shares of common stock in book entry with the Transfer Agent to be cancelled if the note is paid back per the agreement.

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 7 – CONVERTIBLE NOTES	On November 28, 2016, the Company issued a convertible promissory note to an entity with a face value of $53,000 and bearing interest at 12% per annum. Debt issuance costs of $7,000 were recognized as a discount to the note. The note matures on August 28, 2017. The net proceeds to the Company was $46,000 net of legal fees of $2,000 and due diligence fees of $5,000. The note and accrued interest is convertible 180 days after the date of issuance of the note into common stock of the company at 50% discount to lowest trading price during the 20 days prior to the date of the conversion. The note is secured by 10,000,000 shares of common stock in book entry with the Transfer Agent to be cancelled if the note is paid back per the agreement. On December 1, 2016, the Company issued a convertible note to an entity with a face value of $75,000 bearing interest at 10%. The net proceeds to the Company was $69,000 with legal and due diligence fees of $6,000. The note is due on December 1, 2017 and is convertible at or any time after March 3, 2017 at lower of closing price of the common on the trading day preceding the closing date or 55% of the lowest sales price during the 20 preceding days to conversion with a floor of $.00001. The holder of the note can convert the note up to 4.9% of Company’s outstanding common stock. The note is secured by 3,250,000 shares of common stock in book entry with the Transfer Agent to be cancelled if the note is paid back per the agreement. The reserve amount will be increase by a factor of 2 each time the Company enters into a subsequent convertible note.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 8- COMMITMENTS AND CONTINGENCIES	On February 21, 2016, the Company signed a worldwide license agreement to manufacture and distribute the O2Trainer. The product is used by individuals in physical training. The Company will pay a 10% royalty on all sales through February 21, 2026. As of January 31, 2017, there have been no sales of the product. On July 25, 2016, the Company filed with the Securities and Exchange Commission a Current Report on Form 8-K, disclosing, among other things, that pursuant to the terms and conditions that certain Patent Assignment and Technology Transfer Agreement (the “Patent Assignment and Technology Transfer Agreement”), dated May 6, 2016, by and between BRK, Inc., a Nevada corporation (the “Company”) and iSee Automation Inc., a federal Canada corporation (“iSee Automation”), the Company purchased U.S. Patent Application No. 15/079,847, “Helmet System” (the “Patent”) and related technology for a helmet camera system, including intellectual property covered by the Patent. The Patent covers technology designed to wirelessly transmit video images from a small, mobile camera to live broadcast (the “Helmet Camera and Broadcast Technology”). Pursuant to the terms and conditions of the Patent Assignment and Technology Transfer Agreement, the Company issued 5,000,000 shares of common stock to iSee Automation. The U.S. U.S. Patent and Trademark Office subsequently published an Assignment of Abstract of Title, date record July 13, 2017, for conveyance of the Patent from iSee Automation Inc. to BRK, Inc. In connection with the acquisition of the Patent, the Company also entered into that certain Revenue Assignment and Benefit Transfer Agreement, dated September 16, 2016, by and between the Company and iSee Automation (the “Revenue Assignment Agreement”). Under the Revenue Assignment Agreement, iSee Automation is obligated to “deliver to the Company any and all revenues obtained by iSee Automation based on the Helmet Camera patent application previously purchased by BRK from iSee Automation under the Patent Assignment and Technology Transfer Agreement via wire transfer or via direct delivery from customers. Although we have clear title to and no restrictions to use our intellectual property, disputes may arise regarding the Revenue Transfer Agreement, including but not limited to, the scope and duration of payment of royalties other interpretation-related issues. On May 17, 2016, the Company entered into that certain Agreement for Services, dated May 17, 2017, by and among the Company, iSee Automation Inc. (Ontario), and Christopher Stramacchia. Pursuant to the terms and conditions of the Agreement for Services, “[a]ny patents derived from the research done jointly and severally by all the above named parties shall be the property of BRK, Inc.,” in consideration for the Company paying $10,000 to iSee Automation (Michigan), which $10,000 the Company paid to iSee Automation (Michigan) on or about May 17, 2016. On or about February 27, 2017, Christopher Stramacchia, President of iSee Automation, notified the Company that it believes that iSee Automation terminated the Agreement for Services. The Company believes that there is no basis in law or equity for iSee Automation to unilaterally decide to terminate the Agreement for Services and plans to enforce its rights thereunder. On or about February 28, 2017, Christopher Stramacchia, President of iSee Automation, notified the Company that it believes that iSee Automation terminated the Revenue Assignment Agreement. The Company believes that there is no basis in law or equity for iSee Automation to unilaterally decide to terminate the Revenue Assignment Agreement and plans to enforce its rights thereunder.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2017
Notes to Financial Statements
NOTE 9 - SUBSEQUENT EVENTS	On February 3, 2017, the Company issued a convertible note to Auctus Fund LLC with a face value of $75,000 bearing interest at 12%. The net proceeds to the Company was $69,000 with legal and due diligence fees of $6,000. The note is due on November 3, 2017 and is convertible 180 days after the issuance of the note at lower of lower of 55% multiplied by the lowest trading price during the previous 25 days or 55% of the lowest sales price during the 25 preceding days. The holder of the note can convert the note up to 4.9% of Company’s outstanding common stock. The note is secured by 5,555,556 shares of common stock in book entry with the Transfer Agent to be cancelled if the note is paid back per the agreement. If the reserve is not maintained at the adequate amount the face value of the note may increase by $15,000. On or about February 27, 2017, Christopher Stramacchia, President of iSee Automation, notified the Company that it believes that iSee Automation terminated the Agreement for Services. The Company believes that there is no basis in law or equity for iSee Automation to unilaterally decide to terminate the Agreement for Services and plans to enforce its rights. On or about February 28, 2017, Christopher Stramacchia, President of iSee Automation, notified the Company that it believes that iSee Automation terminated the Revenue Assignment Agreement. The Company believes that there is no basis in law or equity for iSee Automation to unilaterally decide to terminate the Revenue Assignment Agreement and plans to enforce its rights.

BASIS OF PRESENTATION AND ORG15

BASIS OF PRESENTATION AND ORGANIZATION (Policies)	9 Months Ended
	Jan. 31, 2017
Basis Of Presentation And Organization Policies
Basis of Presentation	The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending April 30, 2017. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2016 Annual Report filed with the SEC on July 29, 2016.
Forward Stock Split	On December 21, 2015, the Company filed, with the Secretary of State of the State of Nevada, a Certificate of Change, effecting a ten-for-one (10:1) forward split of the Company's issued and outstanding shares of common. The forward split took effect on the over-the counter markets on January 12, 2016. The number of shares, issued and outstanding and the weighted average for 2015 has been adjusted to reflect the forward stock split.
Revenue Recognition	The Company receives revenue though a related party for the use of the Company”s equipment on the broadcasting of hockey games from the ref cam, a camera worn on the helmet of the referees. The revenue is recognized first by a related party which holds the initial agreement with the broadcaster when the event being broadcasted is completed. The related party pays the Company upon receipt of payment from the broadcaster. The revenues is reported on a net basis with the deductions for directs costs being deducted from the revenue.
Property, Equipment and Intangible Assets	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of a patent application purchased and is carried at cost, less accumulated amortization. Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets which is estimated at 36 months. Patent applications submitted after June 8, 1995 have duration of 20 years. Due to the potential changes in technology the Company has elected to amortize the patent application over 15 years.

BASIS OF PRESENTATION AND ORG16

BASIS OF PRESENTATION AND ORGANIZATION (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Dec. 21, 2015	Jan. 31, 2017	Jan. 31, 2016
State of Incorporation		Nevada
Date of Incorporation		May 22, 2008
Forward stock split description	a Certificate of Change, effecting a ten-for-one (10:1) forward split of the Company's issued and outstanding shares of common
Common stock issued for patent application, Amount		$ 1,600,000
Property, Plant and Equipment [Member]
Estimated useful lives		36 months
Patent applications submitted		20 years
Amortize patent application period		15 years
On May 6, 2016 [Member]
Common stock issued for patent application, Shares		5,000,000
Common stock issued for patent application, Amount		$ 1,600,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jan. 31, 2017	Apr. 30, 2016
Going Concern Details Narrative
Accumulated deficit	$ (1,300,209)	$ (395,818)
Working capital	$ (657,013)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Apr. 30, 2016
Accrued compensation - related party	$ 119,765		$ 99,950
Common stock issued for patent application, Amount	1,600,000
Short term debt - related parties	106,590		86,540
Repayments of notes - related parties	(111,625)
Convertible notes payable - related party	7,089		7,089
Due to related party	5,200		$ 3,200
Advance receivable	2,000
On September 27, 2016 [Member]
Short term debt - related parties	$ 4,675
On May 6, 2016 [Member]
Common stock issued for patent application, Shares	5,000,000
Common stock issued for patent application, Amount	$ 1,600,000
On May 18, 2016 [Member]
Short term debt - related parties	$ 10,000
Due on demand and bears interest rate	8.00%
On June 24, 2016 [Member]
Short term debt - related parties	$ 125
On July 1, 2016 [Member]
Short term debt - related parties	3,000
On July 22, 2016 [Member]
Short term debt - related parties	5,000
On August 26, 2016 [Member]
Short term debt - related parties	25,000
On August 31, 2016 [Member]
Short term debt - related parties	16,500
On September 14, 2016 [Member]
Short term debt - related parties	37,000
On September 14, 2016 One [Member]
Short term debt - related parties	29,000
On October 3, 2016 [Member]
Short term debt - related parties	1,000
On December 1, 2016 [Member]
Short term debt - related parties	500
President [Member]
Accrued compensation - related party	22,825
Compensation	119,765
Cash Paid	3,010
Remaining amount	$ 19,815

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016
Common stock issued for patent application, Amount	$ 1,600,000
Estimated useful lives	15 years
Amortization	$ 78,466
On May 6, 2016 [Member]
Common stock issued for patent application, Shares	5,000,000
Common stock issued for patent application, Amount	$ 1,600,000
On October 20, 2016 [Member]
Common stock issued at fair value of $0.33 per share, Shares	2,000,000
Common stock issued at fair value of $0.33 per share, Amount	$ 660,000
On November 11, 2016 [Member]
Common stock issued at fair value of $0.33 per share, Shares	250,000
Common stock issued at fair value of $0.33 per share, Amount	$ 18,805

NOTES (Details Narrative)

NOTES (Details Narrative)	Nov. 10, 2016USD ($)shares
Promissory note 1 [Member]
Secured promissory note	$ 50,000
Proceeds from issuance of promissory notes	$ 45,256
Maturity date	Feb. 10, 2017
Interest rate	8.00%
Interest payable	$ 4,000
Frequency of interest payments	Monthly
Common stock reserved | shares	125,000
Value of common stock reserved for future issuance	$ 9,402
Debt issuance costs	$ 4,744
Promissory note 1 [Member] | Securities Pledged as Collateral [Member]
Common stock reserved | shares	2,500,000
Promissory note 2 [Member]
Secured promissory note	$ 50,000
Proceeds from issuance of promissory notes	$ 45,256
Maturity date	Feb. 10, 2017
Interest rate	8.00%
Interest payable	$ 4,000
Frequency of interest payments	Monthly
Common stock reserved | shares	125,000
Value of common stock reserved for future issuance	$ 9,403
Debt issuance costs	$ 4,744
Promissory note 2 [Member] | Securities Pledged as Collateral [Member]
Common stock reserved | shares	2,500,000

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)	Dec. 02, 2016	Nov. 28, 2016
Convertible promissory note [Member]
Secured promissory note		$ 53,000
Proceeds from issuance of promissory notes		$ 46,000
Maturity date		Aug. 28, 2017
Interest rate		12.00%
Legal fees		$ 2,000
Due diligence fees		$ 5,000
Beneficial conversion feature		The note and accrued interest is convertible 180 days after the date of issuance of the note into common stock of the company at 50% discount to lowest trading price during the 20 days prior to the date of the conversion
Debt issuance costs		$ 7,000
Convertible promissory note [Member] | Securities Pledged as Collateral [Member]
Common stock reserved		10,000,000
Convertible note [Member]
Secured promissory note	$ 75,000
Proceeds from issuance of promissory notes	$ 69,000
Maturity date	Dec. 1, 2017
Interest rate	10.00%
Due diligence fees	$ 6,000
Beneficial conversion feature	Lower of closing price of the common on the trading day preceding the closing date or 55% of the lowest sales price during the 20 preceding days to conversion with a floor of $.00001. The holder of the note can convert the note up to 4.9% of Company’s outstanding common stock
Percentage of outstanding common stock issuable upon conversion	4.90%
Convertible note [Member] | Securities Pledged as Collateral [Member]
Common stock reserved	3,250,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Apr. 30, 2016
Royalty Payable	10.00%
Common stock issued for patent application, Amount	$ 1,600,000
Short term debt - related parties	106,590		$ 86,540
iSee Automation (Michigan) [Member]
Short term debt - related parties	$ 10,000
On July 25, 2016 [Member]
Common stock issued for patent application, Shares	5,000,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Feb. 03, 2017USD ($)shares
Convertible promissory note	$ 75,000
Interest rate	12.00%
Net proceeds after cost	$ 69,000
Net legal and due diligence fees	$ 6,000
Description of conversion common stock	The note is due on November 3, 2017 and is convertible 180 days after the issuance of the note at lower of lower of 55% multiplied by the lowest trading price during the previous 25 days or 55% of the lowest sales price during the 25 preceding days.
Convert common stock outstanding	4.90%
Reseverd for future issuance | shares	5,555,556
Face value of the note, Description	If the reserve is not maintained at the adequate amount the face value of the note may increase by $15,000.