Defense Technologies International (DTII) 10-Q 3 Mar 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2021	Mar. 03, 2021
Registrant CIK	0001533357
Fiscal Year End	--04-30
Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form	10-Q
Period End date	Jan. 31, 2021
Tax Identification Number (TIN)	99-0363802
Number of common stock shares outstanding		48,395,998
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	true
Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54851
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2683 Via De La Valle
Entity Address, Address Line Two	Suite G418
Entity Address, City or Town	Del Mar
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92014
City Area Code	(800)
Local Phone Number	520-9485
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Preferred Class A
Preferred Stock, Shares Outstanding		2,925,369
Preferred Class B
Preferred Stock, Shares Outstanding		520,000
Preferred Class C
Preferred Stock, Shares Outstanding		120,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2021	Apr. 30, 2020
Current assets:
Cash	$ 8,351	$ 70,416
Inventory	100,275	21,368
Prepaid	20,000	20,000
Total current assets	128,626	111,784
Fixed assets, net of depreciation	23,232	31,996
Total assets	151,858	143,780
Current liabilities:
Accounts payable and accrued expense	454,023	364,199
Accrued licenses agreement payable	108,800	71,300
Accrued interest and fees payable	192,960	178,066
Convertible notes payable, net of discount	901,104	821,949
Derivative liabilities	2,206,713	1,333,288
Payables - related parties	1,162,568	970,547
Customer deposits	30,375	45,694
Notes payable	377,542	424,226
Total current liabilities	5,434,085	4,209,270
Total liabilities	5,434,085	4,209,270
Commitments and Contingencies	0	0
Stockholders' deficit:
Common shares	4,838	905
Additional paid-in capital	7,571,467	6,288,325
Accumulated deficit	(12,670,018)	(10,193,808)
Total	(5,093,358)	(3,904,234)
Non-controlling interest	(188,869)	(161,256)
Total stockholders' deficit	(5,282,226)	(4,065,490)
Total liabilities and stockholders' deficit	151,858	143,780
Series A Preferred Stock
Stockholders' deficit:
Preferred shares	292	292
Series B Preferred Stock
Stockholders' deficit:
Preferred shares	52	52
Series C Preferred Stock
Stockholders' deficit:
Preferred shares	$ 12	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Jan. 31, 2021	Apr. 30, 2020
Preferred Stock, Par or Stated Value Per Share	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Shares, Issued	48,395,998	9,056,524
Common Stock, Shares, Outstanding	48,395,998	9,056,524
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	2,925,369	2,925,369
Preferred Stock, Shares Outstanding	2,925,369	2,925,369
Series B Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	520,000	520,000
Preferred Stock, Shares Outstanding	520,000	520,000
Series C Preferred Stock
Preferred Stock, Shares Issued	120,000	0
Preferred Stock, Shares Outstanding	120,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Details
Revenue	$ 0	$ 0	$ 15,320	$ 0
Cost of goods	0	0	(13,085)	0
Gross Profit	0	0	2,235	0
Expenses:
Depreciation	2,915	0	8,745	0
Consulting	104,500	0	300,500	0
General and administrative	70,985	227,066	232,931	638,668
Total operating expenses	178,400	227,006	542,176	638,668
Loss from operations	(178,400)	(227,006)	(539,941)	(638,668)
Other income (expense):
Interest expense	(21,379)	(52,139)	(76,476)	(102,221)
Interest expense- loan penalty	0	0	(27,658)	0
Gain (loss) on derivative liability	(676,207)	1,577,169	(909,852)	2,401,565
Gain (loss) on extinguishment of debt	0	0	54,831	204,906
Gain (loss) on cancellation of stock	0	0	0	96,518
Gain (loss) on shares issued for service	0	11,338	0	11,338
Finance costs	(749)	1,482	(103,860)	(9,206)
Interest- note discount	(176,792)	(116,874)	(434,648)	(160,790)
Gain (loss) on notes	0	(2,053,148)	(466,200)	(2,117,371)
Total other income (expense)	(875,127)	(632,172)	(1,963,863)	324,739
Income (loss) before income taxes	(1,053,527)	(859,178)	(2,503,804)	(313,929)
Net income (loss) before non-controlling interest	(1,053,527)	(859,178)	(2,503,804)	(313,929)
Non- controlling interest in net loss of the consolidated subsidiary	(7,031)	(6,139)	(27,594)	(20,062)
Net income (loss) attributed to the Company	$ (1,046,496)	$ (853,039)	$ (2,476,210)	$ (293,867)
Net income (loss) per common share:
Earnings Per Share, Basic and Diluted	$ (0.02)	$ (0.11)	$ (0.08)	$ (0.05)
Weighted Average Number of Shares Outstanding, Basic and Diluted	48,395,998	7,602,724	31,785,033	6,239,867

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Total	Preferred Class A	Preferred Class B	Preferred Class C
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2019	$ 502	$ 5,496,972	$ (9,276,082)	$ (129,603)	$ (3,908,211)	$ 292	$ 52	$ 0
Shares, Outstanding, Beginning Balance at Apr. 30, 2019	5,022,224					2,925,369	520,000
Common stock issued for preferred shares, Value	$ 33	80,567	0	0	80,600	$ 0	$ 0	0
Common stock issued for preferred shares, Shares	325,000					0
Debt Conversion, Converted Instrument, Amount	$ 16	39,694	0	0	39,711	$ 0	0	0
Debt Conversion, Converted Instrument, Shares Issued	161,050
Net income (loss) before non-controlling interest	$ 0	0	739,421	(8,154)	731,267	0	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2019	$ 551	5,616,979	(8,536,661)	(137,757)	(3,056,289)	$ 292	$ 52	0
Shares, Outstanding, Ending Balance at Jul. 31, 2019	5,508,294					2,925,369	520,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2019	$ 502	5,496,972	(9,276,082)	(129,603)	(3,908,211)	$ 292	$ 52	0
Shares, Outstanding, Beginning Balance at Apr. 30, 2019	5,022,224					2,925,369	520,000
Common stock issued for services					166,779
Common Stock Issued for Service Cancelled					$ (96,517)
Common stock issued for service cancelled					(408,333)
Debt Conversion, Converted Instrument, Amount					$ 183,002
Debt Conversion, Converted Instrument, Shares Issued					2,642,860
Retirement of derivative at conversion					$ 365,590
Net income (loss) before non-controlling interest					(313,929)
Net income (loss) attributed to the Company					(293,867)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2020	$ 844	6,205,729	9,569,949	(149,665)	(3,512,697)	$ 292	$ 52	0
Shares, Outstanding, Ending Balance at Jan. 31, 2020	8,441,062					2,925,369	520,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2019	$ 551	5,616,979	(8,536,661)	(137,757)	(3,056,289)	$ 292	$ 52	0
Shares, Outstanding, Beginning Balance at Jul. 31, 2019	5,508,294					2,925,369	520,000
Common stock issued for preferred shares, Value	$ 25	33,154	0	0	33,179	$ 0	$ 0	0
Common stock issued for preferred shares, Shares	253,200
Common Stock Issued for Service Cancelled	$ (41)	(96,478)	0	0	(96,517)	0	0	0
Common stock issued for service cancelled	(408,333)
Debt Conversion, Converted Instrument, Amount	$ 82	65,578	0	0	65,660	0	0	0
Debt Conversion, Converted Instrument, Shares Issued	818,773
Common stock issued for accounts payable	$ 19	50,226	0	0	50,245	0	0	0
Common stock issued for accounts payable, Shares	186,091
Retirement of derivative at conversion	$ 0	149,153	0	0	149,153	0	0	0
Net income (loss) before non-controlling interest	0	0	(180,249)	(5,769)	(186,018)	0	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2019	$ 636	5,818,331	(8,716,910)	(143,526)	(3,041,125)	$ 292	$ 52	0
Shares, Outstanding, Ending Balance at Oct. 31, 2019	6,358,025					2,925,369	520,000
Common stock issued for preferred shares, Value	$ 22	52,978			53,000	$ 0	$ 0	0
Common stock issued for preferred shares, Shares	220,000
Common stock issued for accounts payable	$ 20	39,980			40,000	0	0	0
Common stock issued for accounts payable, Shares	200,000
Retirement of derivative at conversion	$ 0	216,437			216,437	0	0	0
Net income (loss) before non-controlling interest	0	0	(853,039)	(6,139)	(859,178)	0	0	0
Net income (loss) attributed to the Company					(853,039)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2020	$ 844	6,205,729	9,569,949	(149,665)	(3,512,697)	$ 292	$ 52	0
Shares, Outstanding, Ending Balance at Jan. 31, 2020	8,441,062					2,925,369	520,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2020	$ 905	6,288,325	(10,193,808)	(161,256)	(4,065,490)	$ 292	$ 52
Shares, Outstanding, Beginning Balance at Apr. 30, 2020	9,056,524					2,925,369	520,000
Debt Conversion, Converted Instrument, Amount	$ 1,063	130,446	0	0	131,509	$ 0	$ 0
Debt Conversion, Converted Instrument, Shares Issued	10,635,623
Retirement of derivative at conversion	$ 0	237,433			237,433	0	0
Net income (loss) before non-controlling interest			(281,996)	(10,827)	(292,823)	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2020	$ 1,968	6,656,204	(10,475,804)	(172,083)	(3,989,371)	$ 292	$ 52
Shares, Outstanding, Ending Balance at Jul. 31, 2020	19,692,147					2,925,369	520,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2020	$ 905	6,288,325	(10,193,808)	(161,256)	(4,065,490)	$ 292	$ 52
Shares, Outstanding, Beginning Balance at Apr. 30, 2020	9,056,524					2,925,369	520,000
Common stock issued for debt conversion	$ 166	78,003			78,169	$ 0	$ 0	0
Common stock issued for debt conversion	1,663,037
Common stock issued for services					0
Common Stock Issued for Service Cancelled					0
Retirement of derivative at conversion					817,340
Net income (loss) before non-controlling interest					(2,503,804)
Series C preferred stock issued for cash	$ 0	103,488	0	0	103,500	0	0	$ 12
Series C preferred stock issued for cash								120,000
Net income (loss) attributed to the Company					(2,476,210)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2021	$ 4,838	7,571,467	(12,670,018)	(188,869)	(5,282,226)	$ 292	$ 52	$ 12
Shares, Outstanding, Ending Balance at Jan. 31, 2021	48,395,998					2,925,369	520,000	120,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2020	$ 1,968	6,656,204	(10,475,804)	(172,083)	(3,989,371)	$ 292	$ 52
Shares, Outstanding, Beginning Balance at Jul. 31, 2020	19,692,147					2,925,369	520,000
Debt Conversion, Converted Instrument, Amount	$ 2,870	231,868	0	0	234,738	$ 0	$ 0
Debt Conversion, Converted Instrument, Shares Issued	28,703,851
Retirement of derivative at conversion	$ 0	579,907	0	0	579,907	0	0
Net income (loss) before non-controlling interest	0	0	(1,147,719)	(9,755)	(1,157,473)	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2020	$ 4,838	7,467,979	(11,623,522)	(181,838)	(4,332,199)	$ 292	$ 52
Shares, Outstanding, Ending Balance at Oct. 31, 2020	48,395,998					2,925,369	520,000
Net income (loss) before non-controlling interest	$ 0	0	(1,046,496)	(7,031)	(1,053,527)	$ 0	$ 0	$ 0
Net income (loss) attributed to the Company					(1,046,496)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2021	$ 4,838	$ 7,571,467	$ (12,670,018)	$ (188,869)	$ (5,282,226)	$ 292	$ 52	$ 12
Shares, Outstanding, Ending Balance at Jan. 31, 2021	48,395,998					2,925,369	520,000	120,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Cash flows from operating activities:
Net income (loss) before non-controlling interest	$ (2,503,804)	$ (313,929)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Common stock issued for services	0	166,779
Common Stock Issued for Service Cancelled	0	(96,517)
Amortization of debt discount to interest expense	382,145	160,790
(Gain) loss on derivative liability	909,852	(2,401,565)
Operating lease expense	0	28,649
(Gain) loss on debt extinguishment	(46,684)	(204,906)
Loss on note	466,200	2,117,271
Depreciation	8,745	0
Change in operating assets and liabilities:
Deposits		7,500
(Increase) decrease in inventory	(78,907)	(23,950)
Increase (decrease) in accounts payable and accrued expenses	344,472	137,450
Operating lease liability	0	(28,649)
Customer deposits	(15,320)	45,695
Increase in payables - related parties	192,021	154,243
Net cash provided by (used in) operating activities	(340,280)	(251,039)
Net Cash Provided by (Used in) Investing Activities
Purchase of fixed assets	0	(31,836)
Net Cash Provided by (Used in) Investing Activities	0	(31,836)
Net Cash Provided by (Used in) Financing Activities
Repayment of convertible notes payable	(135,500)	(158,000)
Proceeds from Series C preferred shares	100,000	0
Proceeds from convertible notes	314,715	522,000
Net Cash Provided by (Used in) Financing Activities	279,215	364,000
Net increase (decrease) in cash	(62,065)	81,125
Cash at beginning of period	70,416	60
Cash at end of period	8,351	81,185
Supplemental Cash Flow Information
Interest Paid	0	22,600
Income tax Paid	0	0
Noncash financing and investing activities
Retirement of derivative at conversion	817,340	365,590
Derivative of convertible notes on day one	780,913	2,607,576
Notes issued for accounts payable	0	90,245
Common stock issued for convertible debt	$ 366,247	$ 183,002

1. Nature of Operations and Con

1. Nature of Operations and Continuation of Business	9 Months Ended
	Jan. 31, 2021
Notes
1. Nature of Operations and Continuation of Business	NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION Defense Technologies International Corp. (the "Company ") was incorporated in the State of Delaware on May 27, 1998. Effective June 15, 2016, the Company changed its name to Defense Technologies International Corp. from Canyon Gold Corp. to more fully represent the Company's expansion goals into the advanced technology sector. On October 19, 2016, the Company entered into a Definitive Agreement with Controlled Capture Systems, LLC (“CCS”), representing the inventor of the technology and assets previously acquired by DTC, that included a new exclusive Patent License Agreement and Independent Contractor agreement. Under the license agreement with CCS, the Company acquired the world-wide exclusive rights and privileges to the CCS security technology, patents, products and improvements. The Company agreed to pay CCS an initial licensing fee of $25,000 and to pay ongoing royalties as defined in the Definitive Agreement. On May 30, 2018, the Company and Control Capture Systems, LLC amended their license agreement as follows (1) Royalty payments of 5% of gross sale from the license agreement will be calculated and paid quarterly with a minimum of $12,500 paid each quarter (2) All payment will be in US dollars or stock of the Company and or its subsidiary. The value of the stock will be a discount to market of 25% of the average trading price for the 10 days prior to conversion. The number of shares received by Control Capture prior to any reverse split are anti-dilutive (3)Invoices for parts and materials will be billed separate of the license fees noted above Effective January 12, 2017, Passive Security Scan, Inc. ("PSSI") was incorporated in the state of Utah as subsidiary controlled by the Company. The Company transferred to PSSI its exclusive world-wide license to the defense, detection and protection security products previously acquired by the Company. The Company currently owns 76.28% of PSSI with 23.72% acquired by several individuals and entities. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. Basis of Presentation These condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is April 30. The interim condensed consolidated financial statements have been prepared without audit in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended April 30, 2020 included in its Annual Report on Form 10-K filed with the SEC. The interim condensed consolidated financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s consolidated financial position as of January 31, 2021, the consolidated results of its operations and its consolidated cash flows for the three and nine months ended January 31, 2021 and 2020 The results of operations for any interim period are not necessarily indicative of the results to be expected for the full fiscal year. Consolidation and Non-Controlling Interest These consolidated financial statements include the accounts of the Company, and its majority-owned subsidiary, PSSI, from its formation on January 12, 2017 to date. All inter-company transactions and balances have been eliminated. Inventory Inventories are stated at the lower of cost using the first-in, first-out (FIFO) cost method of accounting. Inventories as of January 31, 2021 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2021 and April 30, 2020 the value of the inventory was $100,275 and $21,368, respectively. Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Impairment of Long-Lived Assets We continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, we assess the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, we recognize an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Net Income (Loss) per Common Share Basic net income or loss per common share is calculated by dividing the Company’s net income or loss by the weighted average number of common shares outstanding during the period. Diluted net income or loss per common share is calculated by dividing the Company’s net income or loss by sum of the weighted average number of common shares outstanding and the dilutive potential common share equivalents then outstanding. Potential dilutive common share equivalents consist of shares issuable upon exercise of outstanding stock options and warrants, using the treasury stock method and the average market price per share during the period, and conversion of convertible debt, using the if converted method. As of January 31, 2021, the Company had potential shares issuable under convertible preferred shares, outstanding options, warrants and convertible debt for a total of 158,018,862. With the loss in operations for the nine months period ended January 31, 2021, the additional shares were determined to be non-dilutive. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company has adopted the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019.

2. Going Concern

2. Going Concern	9 Months Ended
	Jan. 31, 2021
Notes
2. Going Concern	NOTE - 2: GOING CONCERN These condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applicable to a going concern. Through January 31, 2021, the Company had revenues of $15,320, has accumulated deficit of $12,670,018 and a working capital deficit of $5,305,459 and expects to incur further losses in the development of its business. The Company has not yet established an ongoing source of revenue sufficient to cover operating costs, which raises substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustment that might result from the outcome of this uncertainty. Management plans to continue to provide for the Company's capital needs during the year ending April 30, 2020 by issuing debt and equity securities and by the continued support of its related parties. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

3. Investments

3. Investments	9 Months Ended
	Jan. 31, 2021
Notes
3. Investments	NOTE – 3: INVESTMENTS Effective January 12, 2017, Passive Security Scan, Inc. ("PSSI") was incorporated in the state of Utah as subsidiary controlled by the Company. The Company transferred to PSSI its exclusive world-wide license to the defense, detection and protection security products previously acquired by the Company for 17,500 shares of PSSI valued at $378,600 for 76.28% of PSSI. The balance of PSSI was acquired by four individuals and entities. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. The investment was impaired as of April 30, 2019.

4. Related Party Transactions

4. Related Party Transactions	9 Months Ended
	Jan. 31, 2021
Notes
4. Related Party Transactions	NOTE - 4: RELATED PARTY TRANSACTIONS Management and administrative services are currently compensated as per a Service Agreement between the Company and its Chief Executive Officer and Director executed on April 25, 2016 and a Service Agreement with the subsidiary PSSI executed on January 12, 2017, a Service Agreement between the Company and a Director executed on May 20, 2016, and an Administration Agreement with a related party executed on March 15, 2011 and renewed on May 1, 2017 plus the assumption of a Service Agreement with the subsidiary PSSI assumed on January 12, 2017, whereby the fee is based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with common stock. The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay. These types of transactions, when incurred, result in payables to related parties in the Company’s consolidated financial statements as a necessary part of funding the Company’s operations. As of January 31, 2021 and April 30, 2020, the Company had payable balances due to related parties totaling $1,162,568 and $970,547, respectively, which resulted from transactions with these related parties and other significant shareholders.

5. Notes Payable

5. Notes Payable	9 Months Ended
	Jan. 31, 2021
Notes
5. Notes Payable	NOTE – 5: NOTES PAYABLE On July 6, 2018, the Company signed an investment agreement with a third party. Under the terms of the agreement the Company received $250,000 through the Company attorney’s trust account. On July 12, 2018, the Company received the $250,000 less wire and legal payment of $10,045. In addition the note holder will receive a royalty of 5% up to $250,000 and then a royalty of 3.5% for two years thereafter. The note holder will receive 150,000 shares of the Company’s common stock plus 100,000 warrants to purchase common shares within three years at $2.50 per share. On January 26, 2019, the Company approved a loan from Brian McLain of $275,000. The note is convertible into common stock of the Company and is non-dilutive for 2 years from date of the note. In addition the Company granted the lender 100,000 warrants convertible into common shares at $1.00 per share. As of January 31, 2021, $25,000 of the loan was funded by the lender. During the nine months ended January 31, 2021; the Company settled a portion of a note payable resulting on a gain on settlement of debt of $54,381. As of January 31, 2021 and April 30, 2020 the outstanding balances of notes payable was $377,542 and $424,226, respectively.

6. Convertible Debt

6. Convertible Debt	9 Months Ended
	Jan. 31, 2021
Notes
6. Convertible Debt	NOTE – 6: CONVERTIBLE DEBT On May 22, 2018, the Company signed an agreement with an investor for a loan of $25,000. The note is convertible 180 days after the date of the note to shares of the Company’s common stock at $0.75 per share or a 25% discount to the 10 day trading average prior to conversion; whichever is lower. The total amount of the loan must be converted on the date of conversion. The note has an annual interest rate of 6%. On July 10, 2018 RAB Investments AG agreed to buy the outstanding convertible debt from Jabro Funds for $35,000. The Company as part of the agreement paid Jabro Funds the $35,000 for the debt and considered it retired and paid in full. On May 6, 2019, the Company issued an 8% convertible note to Black Ice Advisors, LLC for $57,500 which matures on May 6, 2020. The note redeemable at a premium up to 140% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 60% of the lowest trading price twenty days prior to conversion. On May 10, 2019, the Company entered into a settlement agreement with Firstfire Global for payment of the original note for $189,000 issued on July 18, 2016. Under the terms of the agreement the Company paid Firstfire $65,000 on May 10, 2019 and $10,000 to be paid on or before May 31, 2019. In addition Firstfire received 150,000 shares of the Company. On September 12, 2019, the $10,000 was converted in to 123,456 shares of common stock. On July 11, 2019, the Company issued an 8% convertible note to GS Capital Partners, LLC for $58,000 which matures on July 11, 2020. The note redeemable at a premium up to 135% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 62% of the lowest trading price twenty days prior to conversion. On January 16, 2020, the Company paid GS Capital partners $80,620 consisting of principal of the face amount of the note of $58,000 plus $22,600 in prepayment penalty which was charged to interest. On December 20, 2019, the Company issued a convertible note to Lliah for $63,950 with an original discount of $8,950. The note matures on December 19, 2020 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value. On January 10, 2020, the Company issued a convertible note to Crown Bridge Partners, LLC with a principal; amount of $171,000 and a prorate original discount of $15,000. The first tranche of the note received by the Company was a face value of $57,000 and net amount received of $50,000. Each tranche of the note matures twelve months from receipt of the tranche and bears interest at the rate of 10% per annum with a default rate of 15%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 125% above face value. On January 13, 2020, the Company issued an additional note to Ionic Ventures, LLC for $220,000 with an original discount of $20,000. The note is part of a securities purchase agreement dated August 31, 2018. The note matures on June 20, 2020 bearing interest at the rate of 15% per annum. The note is convertible into common stock of the Company at $0.60 per share or of 60% of the lowest trading price for twenty days prior to conversion, whichever is the lowest. On September 8, 2020, the Company issued a note to Diamond Investment II LLC for $75,350 with an original discount of $6,850. The note matures on September 8, 2021 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company at 70% of the lowest trading price for twenty days prior to conversion. On October 16, 2020, the Company issued an additional note to Ionic Ventures, LLC for $272,500 with an original discount of $20,000. The note is part of a securities purchase agreement dated August 31, 2018. The note matures on January 1, 2022 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company at $0.50 per share or the lowest VWAP pricing 5 days prior to conversion, whichever is the lowest. During the nine months ended January 31, 2020 the Company issued 2,642,860 shares of common stock with a value of $183,002 for debt. During the nine months ended January 31, 2021 the Company issued 39,339,474 shares of common stock with a value of $366,247 for debt. As of January 31, 2021, and April 30, 2020, the convertible debt outstanding, net of discount, was $901,104 and $821,949, respectively.

7. Fair Value Measurements and

7. Fair Value Measurements and Derivative Liabilities	9 Months Ended
	Jan. 31, 2021
Notes
7. Fair Value Measurements and Derivative Liabilities	NOTE – 7: FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Level 2 - Level 3 – As of January 31, 2021, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. The following table represents the change in the fair value of the derivative liabilities during the nine months ended January 31, 2021: Level 1 Level 2 Level 3 Balance at April 30, 2020 $ -- $ -- $ 1,333,288 Derivative assigned day of initial issuance 780,913 Retirement of derivative at conversion (817,340) Change in fair value of derivative liability -- -- 909,852 Balance at January 31, 2021 $ -- $ -- $2,206,713 The estimated fair value of the derivative liabilities at January 31, 2021 was calculated using the Binomial Lattice pricing model with the following assumptions: Risk-free interest rate 0.18% Expected life in years 0.25 to 1.08 Dividend yield 0% Expected volatility 260.00%

8. Equity

8. Equity	9 Months Ended
	Jan. 31, 2021
Notes
8. Equity	NOTE – 8: EQUITY Common Stock During the nine months ended January 31, 2020 the Company issued 2,642,860 shares of common stock with a value of $183,002 for debt. During the nine months ended January 31, 2020 the Company issued 386,091 shares of common stock with a value of $90,245 for accounts payable. During the nine month period ended January 31, 2020, the Company issued 798,200 shares of its common stock for service with a value of $166,779. During the nine month period ended January 31, 2020, the Company cancelled 408,333 shares of its common stock for service with a value of $96,517. The shares were cancelled as they had been authorized by the Company but never issued by the transfer agent thus the Company elected to cancel the shares. The cancellation resulted in a gain on cancellation of shares of $96,518. During the nine months ended January 31, 2021 the Company issued 39,339,474 shares of common stock with a value of $366,247 for debt. Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated Series A ,B and C preferred stock. Each share of the Series A preferred stock is convertible into ten common shares and carries voting rights on the basis of 100 votes per share. Each share of the Series B preferred stock is convertible into ten common shares and carries no voting rights. Each Series C is convertible into 10 shares of common stock and has no voting rights. On May 20, 2019, the Company approved the issuance of 2,831,350 shares of its common stock for the conversion of 283,135 for Series A preferred with a value of $28. As of January 31, 2021 the common shares had not been issued and the conversion was not completed. On November 13, 2020 and corrected on December 1, 2020 the Company designated 1,500,000 preferred shares as Series C nonvoting preferred shares. The shares are convertible into common stock with terms and conditions set by the Company’s Board of Directors. On December 8, 2020, the Company issued 120,000 shares Series C nonvoting preferred for $100,000 in cash. The Company may redeem the shares up to 180 days after issuance at a premium up to 120%. The shares are convertible 180 days after the purchase at 80% of the lowest trading price 15 days prior to conversion On November 20, 2020, the Company filed a certificate of amendment to their articles of incorporation increasing the authorized shares to 400,000,000 of common stock, par value $0.0001 and 20,000,000 shares of preferred stock, par value $0.0001. The preferred shares were designated 5,000,000 series A, 5,000,000 series B and 1,500,000 series C. Series A is convertible into 10 shares of common stock and has 100 votes per preferred share. Series B is convertible into 10 shares of common stock with no voting rights. Series C is convertible into common stock of the Company as set by the board of directors with no voting rights. On December 8, 2020, the Company issued 120,000 Series C preferred shares for $100,000 in cash. As of January 31, 2021 the Company had 2,925,369 Series A, 520,000 Series B and 120,000

9. Stock Options

9. Stock Options	9 Months Ended
	Jan. 31, 2021
Notes
9. Stock Options	NOTE – 9: STOCK OPTIONS AND WARRANTS A summary of the Company’s stock options and warrants as of January 31, 2021, and changes during the nine months then ended is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at April 30, 2020 850,000 $ 1.14 2.00 $ 882,300 Granted -- $ -- -- -- Exercised -- $ -- -- -- Forfeited or expired -- $ -- -- -- Outstanding and exercisable at January 31, 2021 850,000 1.14 1.25 $ 950,725

10. Contingencies and Commitmen

10. Contingencies and Commitments	9 Months Ended
	Jan. 31, 2021
Notes
10. Contingencies and Commitments	NOTE – 10: COMMITMENTS AND CONTINGENCIES The Company has the following material commitments as of January 31, 2021: a) Administration Agreement with EMAC Handel’s AG, renewed effective May 1, 2017 for a period of three years. Monthly fee for administration services of $5,000, office rent of $250 and office supplies of $125. Extraordinary expenses are invoiced by EMAC on a quarterly basis. The fee may be paid in cash and or with common stock. b) Service Agreement signed April 25, 2016 with Merrill W. Moses, President, Director and CEO, for services of $7,500 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. c) Service Agreement signed May 20, 2016 with Charles C. Hooper, Director, for services of $5,000 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. d) Administration and Management Agreement of PSSI signed January 12, 2017 with EMAC Handel Investments AG, for general fees of $5,000 per month, office rent of $250 and telephone of $125 beginning January 2017, the issuance of 2,000 common shares of PSSI and a 12% royalty calculated on defines sales revenues payable within 10 days after the monthly sales. e) Service Agreement of PSSI signed January 12, 2017 with Merrill W. Moses, President, Director and CEO, for services of $2,500 per month beginning February 2017 and the issuance of 333 common shares of PSSI. f) Business Development and Consulting Agreement of PSSI signed January 15, 2017 with WSMG Advisors, Inc., for finder’s fees of 10% of funding raised for PSSI and the issuance of 1,000 common shares of PSSI. On May 30, 2018, the Company and Control Capture Systems, LLC amended their license agreement as follows. · · ·

11. Lease

11. Lease	9 Months Ended
	Jan. 31, 2021
Notes
11. Lease	NOTE – 11: LEASE On October 16, 2018, the Company signed a three year lease for the Company’s warehouse space effective on November 1, 2018 through October 31, 2021. The lease is for approximately 4,700 square feet of warehouse space with a gross monthly rental cost including common area charges of $3,250. The lease was terminated by the landlord on August 30, 2019 with the outstanding balance due of $11,230.

12. Subsequent Events

12. Subsequent Events	9 Months Ended
	Jan. 31, 2021
Notes
12. Subsequent Events	NOTE – 2: SUBSEQUENT EVENTS On February 16, 2021, the Company sold 62,350 shares of Series C preferred shares for $53,500. On February 25, 2021, the Company paid Crown Bridge Holdings $25,000 to settle a convertible note payable Crown Bridge purchased from Black Ice. The Company has evaluated subsequent events to determine events occurring after January 31, 2021 through March 3, 2021 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than the ones disclosed above.

1. Nature of Operations and C_2

1. Nature of Operations and Continuation of Business: Consolidation and Non-Controlling Interest (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Consolidation and Non-Controlling Interest	Consolidation and Non-Controlling Interest These consolidated financial statements include the accounts of the Company, and its majority-owned subsidiary, PSSI, from its formation on January 12, 2017 to date. All inter-company transactions and balances have been eliminated.

1. Nature of Operations and C_3

1. Nature of Operations and Continuation of Business: Inventory (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Inventory	Inventory Inventories are stated at the lower of cost using the first-in, first-out (FIFO) cost method of accounting. Inventories as of January 31, 2021 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2021 and April 30, 2020 the value of the inventory was $100,275 and $21,368, respectively.

1. Nature of Operations and C_4

1. Nature of Operations and Continuation of Business: Equipment (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Equipment	Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets

1. Nature of Operations and C_5

1. Nature of Operations and Continuation of Business: Use of Estimates (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

1. Nature of Operations and C_6

1. Nature of Operations and Continuation of Business: Impairment of Long-lived Assets (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets We continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, we assess the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, we recognize an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

1. Nature of Operations and C_7

1. Nature of Operations and Continuation of Business: Net Income (Loss) Per Common Share (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Net Income (Loss) Per Common Share	Net Income (Loss) per Common Share Basic net income or loss per common share is calculated by dividing the Company’s net income or loss by the weighted average number of common shares outstanding during the period. Diluted net income or loss per common share is calculated by dividing the Company’s net income or loss by sum of the weighted average number of common shares outstanding and the dilutive potential common share equivalents then outstanding. Potential dilutive common share equivalents consist of shares issuable upon exercise of outstanding stock options and warrants, using the treasury stock method and the average market price per share during the period, and conversion of convertible debt, using the if converted method. As of January 31, 2021, the Company had potential shares issuable under convertible preferred shares, outstanding options, warrants and convertible debt for a total of 158,018,862. With the loss in operations for the nine months period ended January 31, 2021, the additional shares were determined to be non-dilutive.

1. Nature of Operations and C_8

1. Nature of Operations and Continuation of Business: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company has adopted the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019.

7. Fair Value Measurements an_2

7. Fair Value Measurements and Derivative Liabilities: Fair Value of Financial Instruments, Policy (Policies)	9 Months Ended
	Jan. 31, 2021
Policies
Fair Value of Financial Instruments, Policy	As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Level 2 - Level 3 –

7. Fair Value Measurements an_3

7. Fair Value Measurements and Derivative Liabilities: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	9 Months Ended
	Jan. 31, 2021
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Level 1 Level 2 Level 3 Balance at April 30, 2020 $ -- $ -- $ 1,333,288 Derivative assigned day of initial issuance 780,913 Retirement of derivative at conversion (817,340) Change in fair value of derivative liability -- -- 909,852 Balance at January 31, 2021 $ -- $ -- $2,206,713

7. Fair Value Measurements an_4

7. Fair Value Measurements and Derivative Liabilities: Schedule of Assumptions Used (Tables)	9 Months Ended
	Jan. 31, 2021
Tables/Schedules
Schedule of Assumptions Used	Risk-free interest rate 0.18% Expected life in years 0.25 to 1.08 Dividend yield 0% Expected volatility 260.00%

9. Stock Options_ Disclosure of

9. Stock Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Tables)	9 Months Ended
	Jan. 31, 2021
Stock Options
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at April 30, 2020 850,000 $ 1.14 2.00 $ 882,300 Granted -- $ -- -- -- Exercised -- $ -- -- -- Forfeited or expired -- $ -- -- -- Outstanding and exercisable at January 31, 2021 850,000 1.14 1.25 $ 950,725

1. Nature of Operations and C_9

1. Nature of Operations and Continuation of Business (Details)	9 Months Ended
	Jan. 31, 2021
Details
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	May 27, 1998

1. Nature of Operations and _10

1. Nature of Operations and Continuation of Business: Inventory (Details) - USD ($)	Jan. 31, 2021	Apr. 30, 2020
Details
Inventory	$ 100,275	$ 21,368

1. Nature of Operations and _11

1. Nature of Operations and Continuation of Business: Net Income (Loss) Per Common Share (Details)	9 Months Ended
	Jan. 31, 2021shares
Details
Potential shares issuable under outstanding options, warrants and convertible debt	158,018,862

2. Going Concern (Details)

2. Going Concern (Details) - USD ($)	3 Months Ended		9 Months Ended		151 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021
Details
Revenue	$ 0	$ 0	$ 15,320	$ 0
Net income (loss) attributed to the Company	1,046,496	$ 853,039	2,476,210	$ 293,867	$ 12,670,018
Working capital deficit	$ 5,305,459		$ 5,305,459		$ 5,305,459

3. Investments (Details)

3. Investments (Details)	Jan. 31, 2021USD ($)
Details
Investments	$ 378,600

4. Related Party Transactions (

4. Related Party Transactions (Details) - USD ($)	Jan. 31, 2021	Apr. 30, 2020
Details
Payables - related parties	$ 1,162,568	$ 970,547

5. Notes Payable (Details)

5. Notes Payable (Details) - USD ($)	9 Months Ended
	Jan. 31, 2021	Apr. 30, 2020
Notes payable	$ 377,542	$ 424,226
Gain (loss) on debt settlement	54,381
July 6, 2018 Note Payable
Notes payable		$ 250,000
January 26, 2019 Note Payable
Notes payable	$ 275,000

6. Convertible Debt (Details)

6. Convertible Debt (Details) - USD ($)	3 Months Ended				9 Months Ended
	Oct. 31, 2020	Jul. 31, 2020	Oct. 31, 2019	Jul. 31, 2019	Jan. 31, 2021	Jan. 31, 2020	Apr. 30, 2020
Convertible notes payable, net of discount					$ 901,104		$ 821,949
Debt Conversion, Converted Instrument, Shares Issued						2,642,860
Debt Conversion, Converted Instrument, Amount	$ 234,738	$ 131,509	$ 65,660	$ 39,711		$ 183,002
Stock Issued During Period, Shares, Conversion of Convertible Securities					39,339,474
Common stock issued for convertible debt					$ 366,247	$ 183,002
Convertible Note Payable 1
Debt Conversion, Converted Instrument, Type					agreement with an investor
Convertible notes payable, net of discount							25,000
Convertible Note Payable 2
Debt Conversion, Converted Instrument, Type					convertible debt from Jabro Funds
Convertible notes payable, net of discount							35,000
Convertible Note Payable 3
Debt Conversion, Converted Instrument, Type					8% convertible note to Black Ice Advisors, LLC
Convertible notes payable, net of discount							57,500
Convertible Note Payable 4
Debt Conversion, Converted Instrument, Type					settlement agreement with Firstfire Global
Convertible notes payable, net of discount							189,000
Convertible Note Payable 5
Debt Conversion, Converted Instrument, Type					8% convertible note to GS Capital Partners, LLC
Convertible notes payable, net of discount							58,000
Convertible Note Payable 6
Debt Conversion, Converted Instrument, Type					convertible note to Lliah
Convertible notes payable, net of discount							63,950
Convertible Note Payable 7
Debt Conversion, Converted Instrument, Type					convertible note to Crown Bridge Partners, LLC
Convertible notes payable, net of discount							171,000
Convertible Note Payable 8
Debt Conversion, Converted Instrument, Type					additional note to Ionic Ventures, LLC
Convertible notes payable, net of discount							220,000
Convertible Note Payable 9
Debt Conversion, Converted Instrument, Type					note to Diamond Investment II LLC
Convertible notes payable, net of discount							75,350
Convertible Note Payable 10
Debt Conversion, Converted Instrument, Type					additional note to Ionic Ventures, LLC
Convertible notes payable, net of discount							$ 272,500

7. Fair Value Measurements an_5

7. Fair Value Measurements and Derivative Liabilities: Schedule of Derivative Liability Related to the Conversion Feature (Details) - USD ($)	3 Months Ended				9 Months Ended
	Oct. 31, 2020	Jul. 31, 2020	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2021	Jan. 31, 2020	Apr. 30, 2020
Derivative of convertible notes on day one					$ 780,913	$ 2,607,576
Retirement of derivative at conversion	$ 579,907	$ 237,433	$ 216,437	$ 149,153	817,340	365,590
(Gain) loss on derivative liability					909,852	$ (2,401,565)
Fair Value, Inputs, Level 3
Derivative Liability					$ 2,206,713		$ 1,333,288

7. Fair Value Measurements an_6

7. Fair Value Measurements and Derivative Liabilities: Schedule of Assumptions Used (Details)	9 Months Ended
	Jan. 31, 2021
Fair Value Assumptions, Risk Free Interest Rate	0.0018
Fair Value Assumptions, Expected Dividend Rate	0
Fair Value Assumptions, Expected Volatility Rate	2.6000
Minimum
Fair Value Assumptions, Expected Term	3 months
Maximum
Fair Value Assumptions, Expected Term	1 year 29 days

8. Equity (Details)

8. Equity (Details) - USD ($)	3 Months Ended			9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2021	Jan. 31, 2020	Mar. 03, 2021	Apr. 30, 2020
Common stock issued for service cancelled					408,333
Common Stock Issued for Service Cancelled			$ 96,517	$ 0	$ 96,517
Gain (loss) on cancellation of stock	$ 0	$ 0		$ 0	96,518
Preferred Stock, Shares Authorized	20,000,000			20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001
Proceeds from Series C preferred shares				$ 100,000	$ 0
Common Stock, Shares Authorized	400,000,000			400,000,000			400,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001			$ 0.0001
Preferred Class C
Common Stock Issued for Service Cancelled			$ 0
Series C preferred stock issued for cash				120,000
Preferred Stock, Shares Outstanding						120,000
Series A Preferred Stock
Preferred Stock, Shares Authorized	20,000,000			20,000,000			20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001			$ 0.0001
Preferred Stock, Shares Issued	2,925,369			2,925,369			2,925,369
Preferred Stock, Shares Outstanding	2,925,369			2,925,369			2,925,369
Series B Preferred Stock
Preferred Stock, Shares Authorized	20,000,000			20,000,000			20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001			$ 0.0001
Preferred Stock, Shares Issued	520,000			520,000			520,000
Preferred Stock, Shares Outstanding	520,000			520,000			520,000
Series C Preferred Stock
Preferred Stock, Shares Issued	120,000			120,000			0
Preferred Stock, Shares Outstanding	120,000			120,000			0
Common Stock Issuance 1
Stock Issued During Period, Shares, New Issues					2,642,860
Stock Issued During Period, Value, New Issues					$ 183,002
Common Stock Issuance 2
Stock Issued During Period, Shares, New Issues				39,339,474	386,091
Stock Issued During Period, Value, New Issues				$ 366,247	$ 90,245
Common Stock Issuance 3
Stock Issued During Period, Shares, New Issues					798,200
Stock Issued During Period, Value, New Issues					$ 166,779
Common Stock Issuance 8
Stock Issued During Period, Shares, New Issues				2,831,350

9. Stock Options_ Disclosure _2

9. Stock Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - Stock Options	9 Months Ended
	Jan. 31, 2021USD ($)$ / sharesshares	Apr. 30, 2020USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares		850,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 1.14
Share Based Compensation Arrangement By Share Based Payment Award, Weighted Average Remaining Contract Term (Years)	1.25	2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 950,725	$ 882,300
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures | shares	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period | shares	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number | shares	850,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 1.14

10. Contingencies and Commitm_2

10. Contingencies and Commitments (Details)	9 Months Ended
	Jan. 31, 2021USD ($)
EMAC Handels Ag
Monthly fee for administration services	$ 5,000
Monthly fee for Office Rent	250
Monthly fee for Office Supplies	125
Merrill W Moses
Monthly fee for administration services	2,500
Monthly Director's fee per Service Agreement	7,500
Charles C Hooper
Monthly fee for administration services	5,000
RAB Investments
Monthly fee for administration services	5,000
Monthly fee for Office Rent	250
Monthly fee for telephone	$ 125

11. Lease (Details)

11. Lease (Details)	9 Months Ended
	Jan. 31, 2021USD ($)
Details
Operating Lease Monthly Rental Obligation	$ 3,250
Operating Leases, Future Minimum Payments Due	$ 11,230

12. Subsequent Events (Details)

12. Subsequent Events (Details)	9 Months Ended
	Jan. 31, 2021
Subsequent Event 1
Subsequent Event, Description	On February 16, 2021, the Company sold 62,350 shares of Series C preferred shares for $53,500
Subsequent Event 2
Subsequent Event, Description	On February 25, 2021, the Company paid Crown Bridge Holdings $25,000 to settle a convertible note payable Crown Bridge purchased from Black Ice