Defense Technologies International (DTII) 10-Q 4 Mar 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2022	Mar. 04, 2022
Registrant CIK	0001533357
Fiscal Year End	--04-30
Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form	10-Q
Period End date	Jan. 31, 2022
Tax Identification Number (TIN)	99-0363802
Number of common stock shares outstanding		184,802,213
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	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	2022
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		114,095

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Current assets
Cash	$ 5,805	$ 44,209
Inventory	78,373	69,381
Prepaid	20,000	20,000
Total current assets	104,181	133,590
Fixed assets, net of depreciation of $23,320 and $14,575	11,591	20,336
Total assets	115,772	153,927
Current liabilities
Accounts payable and accrued expense	653,419	487,258
Accrued licenses agreement payable	158,800	121,300
Accrued interest and fees payable	221,035	169,273
Convertible notes payable, net of discount	790,450	805,890
Derivative liabilities	559,637	910,511
Payables - related parties	1,489,850	1,249,818
Customer deposits	30,375	30,375
Notes payable	375,042	377,542
Total current liabilities	4,278,608	4,151,967
Total liabilities	4,278,608	4,151,967
Commitments and Contingencies	0	0
Stockholders' deficit
Common shares	18,478	9,022
Additional paid-in capital	9,918,087	9,209,750
Accumulated deficit	(13,893,675)	(13,229,003)
Total	(3,956,766)	(4,009,887)
Non-controlling interest	(235,028)	(204,411)
Total stockholders' deficit	(4,191,794)	(4,214,298)
Total liabilities and stockholders' deficit	115,772	153,927
Redeemable Preferred Stock
Stockholders' deficit
Preferred shares	28,958	216,257
Preferred shares	28,958	216,257
Series A Preferred Stock
Stockholders' deficit
Preferred shares	292	292
Preferred shares	292	292
Series B Preferred Stock
Stockholders' deficit
Preferred shares	52	52
Preferred shares	$ 52	$ 52

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Fixed Assetsok , Depreciation	$ 23,320	$ 14,575
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	600,000,000	600,000,000
Common Stock, Shares, Issued	184,802,213	90,242,855
Common Stock, Shares, Outstanding	184,802,213	90,242,855
Redeemable Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,500,000	1,500,000
Preferred Stock, Shares Issued	114,095	244,700
Preferred Stock, Shares Outstanding	114,095	244,700
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

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021
Details
Revenue	$ 0	$ 0	$ 0	$ 15,320
Cost of goods	0	0	0	(13,085)
Gross Profit	0	0	0	2,235
Expenses
Depreciation	2,915	2,915	8,745	8,745
Consulting	120,000	104,500	375,000	300,500
General and administrative	116,557	70,985	265,602	232,931
Total operating expenses	239,472	178,400	649,347	542,176
Loss from operations	(239,472)	(178,400)	(649,347)	(539,941)
Other income (expense)
Interest expense	(28,658)	(21,379)	(78,990)	(76,476)
Interest expense - loan penalty	0	0	0	(27,658)
Gain (loss) on derivative liability	114,352	(676,207)	141,172	(909,852)
Gain (loss) on debt settlement	0	0	0	54,831
Finance cost	0	(749)	(7,500)	(103,860)
Interest- note discount	0	(176,792)	(90,060)	(434,648)
Gain (loss) on notes	0	0	0	(466,200)
Total other income (expense)	85,694	(875,127)	(35,378)	(1,963,863)
Income (loss) before income taxes	(153,778)	(1,053,527)	(684,725)	(2,503,804)
Provision for income taxes	0	0	0	0
Net income (loss) before non-controlling interest	(153,778)	(1,053,527)	(684,725)	(2,503,804)
Non- controlling interest in net loss of the consolidated subsidiary	10,013	7,031	30,618	27,594
Net income (loss) attributed to the Company	$ (143,765)	$ (1,046,496)	$ (654,107)	$ (2,476,210)
Net income (loss) per common share: Basic	$ 0	$ (0.02)	$ (0.01)	$ (0.08)
Weighted average common shares outstanding: Basic and diluted	153,171,348	48,395,998	128,836,591	31,785,033

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2020	$ 344	$ 905	$ 7,191,595	$ (11,421,007)	$ (161,256)	$ (4,389,419)
Shares, Outstanding, Beginning Balance at Apr. 30, 2020	3,445,369	9,056,524
Debt Conversion, Converted Instrument, Amount	$ 0	$ 1,063	130,446	0	0	131,509
Debt Conversion, Converted Instrument, Shares Issued		10,635,623
Retirement of derivative at conversion	0	$ 0	237,433	0	0	237,433
Net income (loss) before non-controlling interest	0	0	0	(281,996)	(10,877)	(292,823)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2020	$ 344	$ 1,968	7,559,474	(11,703,003)	(172,083)	(4,313,300)
Shares, Outstanding, Ending Balance at Jul. 31, 2020	3,445,369	19,692,147
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2020	$ 344	$ 905	7,191,595	(11,421,007)	(161,256)	(4,389,419)
Shares, Outstanding, Beginning Balance at Apr. 30, 2020	3,445,369	9,056,524
Common stock issued for preferred shares, Value						0
Retirement of derivative at conversion						817,340
Net income (loss) before non-controlling interest						(2,503,804)
Net income (loss) attributed to the Company						(2,476,210)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2021	$ 344	$ 4,838	8,371,249	(13,897,217)	(188,869)	(5,709,655)
Shares, Outstanding, Ending Balance at Jan. 31, 2021	3,565,369	48,395,998
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2020	$ 344	$ 1,968	7,559,474	(11,703,003)	(172,083)	(4,313,300)
Shares, Outstanding, Beginning Balance at Jul. 31, 2020	3,445,369	19,692,147
Debt Conversion, Converted Instrument, Amount	$ 0	$ 2,870	231,868	0	0	234,738
Debt Conversion, Converted Instrument, Shares Issued		28,703,851
Retirement of derivative at conversion	0	$ 0	579,907	0	0	579,907
Net income (loss) before non-controlling interest	0	0	0	(1,147,719)	(9,755)	(1,157,473)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2020	$ 344	$ 4,838	8,371,249	(12,850,721)	(181,838)	(4,656,128)
Shares, Outstanding, Ending Balance at Oct. 31, 2020	3,445,369	48,395,998
Temporary Equity, Stock Issued During Period, Value, New Issues	$ 0	$ 0	0	0	0	0
Temporary Equity Stock Issued During Period, Shares, New Issues	120,000
Net income (loss) before non-controlling interest	$ 0	0	0	(1,046,496)	(7,031)	(1,053,527)
Net income (loss) attributed to the Company						(1,046,496)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2021	$ 344	$ 4,838	8,371,249	(13,897,217)	(188,869)	(5,709,655)
Shares, Outstanding, Ending Balance at Jan. 31, 2021	3,565,369	48,395,998
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2021	$ 344	$ 9,022	9,209,750	(13,229,003)	(204,411)	(4,214,298)
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	3,690,069	90,242,855
Common stock issued for preferred shares, Value	$ 0	$ 1,304	124,096	0	0	125,400
Common stock issued for preferred shares, Shares	(97,405)	13,043,560
Temporary Equity, Stock Issued During Period, Value, New Issues	$ 0	$ 0	0	0	0	0
Temporary Equity Stock Issued During Period, Shares, New Issues	114,500
Capitalize funding and dividend	$ 0	0	0	(4,757)	0	(4,757)
Debt Conversion, Converted Instrument, Amount	0	$ 1,418	100,420	0	0	101,838
Debt Conversion, Converted Instrument, Shares Issued		14,174,884
Retirement of derivative at conversion	0	$ 0	170,098	0	0	170,098
Net income (loss) before non-controlling interest	0	0	0	(835,045)	(10,013)	(845,058)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2021	$ 344	$ 11,744	9,604,364	(14,068,805)	(214,424)	(4,666,777)
Shares, Outstanding, Ending Balance at Jul. 31, 2021	3,707,164	117,461,299
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2021	$ 344	$ 9,022	9,209,750	(13,229,003)	(204,411)	(4,214,298)
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	3,690,069	90,242,855
Common stock issued for preferred shares, Value						375,373
Common stock issued for preferred shares, Shares		73,783,957
Retirement of derivative at conversion						209,702
Net income (loss) before non-controlling interest						(684,725)
Net income (loss) attributed to the Company						(654,107)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2022	$ 344	$ 18,478	9,918,087	(13,893,675)	(235,028)	(4,191,794)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	3,559,464	184,802,213
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2021	$ 344	$ 11,744	9,604,364	(14,068,805)	(214,424)	(4,666,777)
Shares, Outstanding, Beginning Balance at Jul. 31, 2021	3,707,164	117,461,299
Common stock issued for mezzanine conversion	$ 0	$ 1,292	95,224	0	0	96,516
Common stock issued for mezzanine conversion - shares	(92,350)	12,915,863
Temporary Equity, Stock Issued During Period, Value, New Issues	$ 0	$ 0	0	0	0	0
Temporary Equity Stock Issued During Period, Shares, New Issues	91,500
Capitalize funding and dividend	$ 0	0	0	(4,156)	0	(4,156)
Debt Conversion, Converted Instrument, Amount	0	$ 660	30,221	0	0	30,881
Debt Conversion, Converted Instrument, Shares Issued		6,600,517
Retirement of derivative at conversion	0	$ 0	39,603	0	0	39,603
Net income (loss) before non-controlling interest	0	0	0	324,703	(10,591)	314,112
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2021	$ 344	$ 13,696	9,769,412	(13,748,258)	(225,015)	(4,189,821)
Shares, Outstanding, Ending Balance at Oct. 31, 2021	3,706,314	136,977,679
Common stock issued for mezzanine conversion	$ 0	$ 4,782	148,675	0	0	153,457
Common stock issued for mezzanine conversion - shares	(146,850)	47,824,534
Capitalize funding and dividend	$ 0	$ 0	0	(1,652)	0	(1,652)
Net income (loss) before non-controlling interest	0	0	0	(143,765)	(10,013)	(153,778)
Net income (loss) attributed to the Company						(143,765)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2022	$ 344	$ 18,478	$ 9,918,087	$ (13,893,675)	$ (235,028)	$ (4,191,794)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	3,559,464	184,802,213

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021
Cash flows from operating activities
Net income (loss) before non-controlling interest	$ (684,725)	$ (2,503,804)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Amortization of debt discount to interest expense	90,060	382,145
(Gain) loss on derivative liability	(141,172)	909,852
(Gain) loss on debt extinguishment	0	(46,684)
Gain (loss) on notes	0	466,200
Depreciation	8,745	8,745
Change in operating assets and liabilities
(Increase) decrease in inventory	(8,992)	(78,907)
Increase (decrease) in accounts payable and accrued expenses	282,648	344,472
Increase in payables - related parties	240,032	192,021
Customer deposits	0	(15,320)
Net cash provided by (used in) operating activities	(213,404)	(340,280)
Net Cash Provided by (Used in) Investing Activities
Repayment of convertible notes	0	(135,500)
Repayment of notes payable	(2,500)	0
Proceeds from convertible notes	0	314,715
Proceeds from Series C preferred shares	177,500	100,000
Net Cash Provided by (Used in) Financing Activities	175,000	279,215
Net increase (decrease) in cash	(38,404)	(62,065)
Cash at beginning of period	44,209	70,416
Cash at end of period	5,805	8,351
Supplemental Cash Flow Information
Interest Paid	0	0
Income tax Paid	0	0
Noncash financing and investing activities
Retirement of derivative at conversion	209,702	817,340
Retirement of derivative at conversion		780,913
Interest accrued on preferred shares	10,565	0
Common stock issued for convertible debt	132,719	366,247
Common stock issued for preferred shares, Value	$ 375,373	$ 0

NOTE -1_ BASIS OF PRESENTATION

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION	9 Months Ended
	Jan. 31, 2022
Notes
NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION	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, 2021 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, 2022, the consolidated results of its operations and its consolidated cash flows for the three and nine months ended January 31, 2022 and 2021 The results of operations for any interim period are not necessarily indicative of the results to be expected for the full fiscal year. Reclassification of Series C Convertible Preferred Shares The Company has reclassified the presentation of the Series C preferred shares in the consolidated financial statements for the period ended January 31, 2021 due to change in reporting requirements. The preferred shares were presented as equity for the period ended January 31, 2021. Since that reporting period, reporting of convertible preferred shares was changes so they are now classified as Temporary Equity. The statement of shareholders equity for the period ended January 31, 2021 has been changed to reflect the new reporting requirements. This reclassification does not impact the financial statements as of January 31, 2021, just the reporting classifications. 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, 2022 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2022 the value of the inventory was $78,373, consisting of raw materials of $48,672 and finished goods of $29,701 with no work in process. This compares to inventory as of April 30, 2021 of $69,381 consisting of raw materials of $55,871 and finished goods of $13,510 with no work in process. 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. With the loss in operations for the nine months period ended January 31, 2022, the additional shares were determined to be non-dilutive. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31, 2021 and early adoption is permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on its financial statements.

NOTE- 2_ GOING CONCERN

NOTE- 2: GOING CONCERN	9 Months Ended
	Jan. 31, 2022
Notes
NOTE- 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, 2022, the Company had no revenues, has accumulated deficit of $13,893,675 and a working capital deficit of $4,174,427 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, 2022 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.

NOTE - 3_ INVESTMENTS

NOTE - 3: INVESTMENTS	9 Months Ended
	Jan. 31, 2022
Notes
NOTE - 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.

NOTE -4_ RELATED PARTY TRANSACT

NOTE -4: RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2022
Notes
NOTE -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, 2022 and April 30, 2021, the Company had payable balances due to related parties totaling $1,489,850 and $1,249,818, respectively, which resulted from transactions with these related parties and other significant shareholders.

NOTE - 5_ NOTES PAYABLE

NOTE - 5: NOTES PAYABLE	9 Months Ended
	Jan. 31, 2022
Notes
NOTE - 5: NOTES PAYABLE	NOTE – 5: NOTES PAYABLE On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. 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 which expired during the nine months ended January 31, 2022. As of January 31, 2022 the balance of principal owed is $300,000. On July 18, 2018, the Company entered into a promissory note of $114,226.26 with interest rate of 8% per annum with Haynie & Company the Company’s former auditors. Under the terms of the agreement commencing August 15, 2018 the Company is to pay Haynie $5,000 per month. In addition the Company shall pay the note holder 20% of any funding event of private or public equity. As of January 31, 2022 the Company owed the note holder $50,042 plus interest and is in default. 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, 2022 and April 30, 2021 the outstanding balances of notes payable was $375,042 and $377,542, respectively.

6. Convertible Debt

6. Convertible Debt	9 Months Ended
	Jan. 31, 2022
Notes
6. Convertible Debt	NOTE – 6: CONVERTIBLE DEBT On March 10, 2016, the Company entered into a convertible promissory note for $17,000 with ACM Services GmbH, which bears interest at an annual rate of 6% and is convertible into shares of the Company’s common stock at $0.05 per share. The Company recorded a debt discount and a beneficial conversion feature of $17,000 at the inception of the note. As of January 31, 2022 the balance of the notes was $7,000 plus interest. On February 16, 2018 Passive Security Scan Inc, a subsidiary of the Company issued a $20,000 convertible note to Stuart Young. The note bears interest at 6% and is convertible after 6 months from the date of the note into stock of either PSSI or the Company at 50% discount to the 10 day trailing trading value of the Company’s common stock. On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. On September 6, 2018, the company received $250,000 upon issuance of a debenture related to a certain securities purchase agreement with Ionic Ventures. The debenture bears interest at 15% per annum. The 15% original issue discount debenture (face amount $275,000) is for a six-month period and is convertible into shares of the company's common stock at an initial conversion price of $0.60 per share. Also, the debenture holder received 100,000 common stock purchase warrants to purchase DTII common stock, which may be exercised for up to three years at an initial exercise price of $0.70 per share. The note and all subsequent notes from Ionic contain reset provisions. Based on the reset provision, the conversion price as of January 31, 2022 was $0.0028 per share and the number of warrants increased to 15,151,515. The Company did not meet its payment obligation so Ionic granted an extension for an additional $30,000 being added to the principal. As of May 15, 2021 the note and interest was converted to common stock and considered paid in full. On October 4, 2018, the Company entered into an agreement with RAB Investments AG to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. As of January 31, 2022, the outstanding balance of the notes were $310,627 plus interest. 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 March 26, 2019, the Company entered into an agreement with Iconic Ventures, LLC to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. In addition, the Company issued 300,000 three-year warrants with a strike price of $0.70 per share. The note and all subsequent notes from Ionic contain reset provisions Based on the reset provision the conversion price as of January 31, 2022 was $0.0028 per share and the number of warrants increased to 45,454,545. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. As of January 31, 2022, the balance of the note was zero. (See Note 9: Stock Options and Warrants). 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. As of January 31, 2022 the balance of the note is $3,323 plus interest. 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. As of January 31, 2022 the balance of the note was $174,500 plus interest. On January 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. AS of January 31, 2022 the balance of the note is $282,500 plus interest. 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. During the nine months ended January 31, 2022 the Company issued 20,775,401 shares of common stock with a value of $132,719 for the conversion of debt. As of January 31, 2022, and April 30, 2021, the convertible debt outstanding, net of discount, was $790,450 and $805,890, respectively.

7. Fair Value Measurements and

7. Fair Value Measurements and Derivative Liabilities	9 Months Ended
	Jan. 31, 2022
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, 2022, 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, 2022: Level 1 Level 2 Level 3 Balance at April 30, 2021 $ — $ — $ 910,511 Retirement of derivative at conversion — — (209,702) Change in fair value of derivative liability — — (141,172) Balance at January 31, 2022 $ — $ — $ 559,637 The estimated fair value of the derivative liabilities at January 31, 2022 was calculated using the Binomial Lattice pricing model with the following assumptions: Risk-free interest rate 0.25% Expected life in years 0.25 Dividend yield 0% Expected volatility 220.00%

8. Equity

8. Equity	9 Months Ended
	Jan. 31, 2022
Notes
8. Equity	NOTE – 8: EQUITY Common Stock On June 7, 2021, the Company filed an amendment to the Articles of Incorporation increasing the authorized shares of common stock to 600,000,000 with a par value of $0.0001 and the total number of preferred shares at 20,000,000, par value $0.0001. 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. During the nine months ended January 31, 2022 the Company issued 20,775,401 shares of common stock with a value of $132,719 for the conversion of debt. During the nine months ended January 31, 2022 the Company issued 73,783,957 shares of common stock for the conversion of 336,605 series C preferred shares with a value of $375,373. 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, 2022 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. As of January 31, 2022, all the shares have been converted into common stock of the Company. On February 16 and April 21, 2021, the Company issued 124,700 shares Series C nonvoting preferred for $107,250 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. As of January 31, 2022, 69,755 shares have been converted into common stock. On June 4, 2021, the Company issued 114,500 shares Series C nonvoting preferred for $98,750 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 August 27, 2021, the Company issued 91,500 shares Series C nonvoting preferred for $78,750 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. During the nine months ended January 31, 2022 the Company issued 73,783,957 shares of common stock for the conversion of 236,605 series C preferred shares with a value of $375,373. As of January 31, 2022 the Company had 2,925,369 Series A, 520,000 Series B and 114,095 Series C preferred share issued and outstanding.

9. Stock Options

9. Stock Options	9 Months Ended
	Jan. 31, 2022
Notes
9. Stock Options	NOTE – 9: STOCK OPTIONS AND WARRANTS During the nine months ended January 31, 2022 the issuance of shares at a strike price lower than the previous period triggered a recalculation of the number of warrants to be issued. The issuance of warrants increased by 66,606,667. The down round calculation on the warrants did not trigger an amount greater than the down round calculated in earlier quarters. As part of the changes, the warrants expiration dates were extended to October 30, 2023 and February 27, 2024. A summary of the Company’s stock options and warrants as of January 31, 2022, 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, 2021 33,783,333 $ 0.037 2.48 $ 239,861 Granted by adjustment 66,606,667 $ 0.0028 2.31 — Exercised - $ - — — Forfeited or expired (390,000) $ - — — Outstanding and exercisable 100,000,000 $ 0.0028 2.31 $ 283,636

10. Contingencies and Commitmen

10. Contingencies and Commitments	9 Months Ended
	Jan. 31, 2022
Notes
10. Contingencies and Commitments	NOTE – 10: COMMITMENTS AND CONTINGENCIES The Company has the following material commitments as of January 31, 2022: a) Administration Agreement with EMAC Handel’s AG, renewed effective May 1, 2017 for a period of three years and amended May 1, 2021. Monthly fee for administration services of $7,500, 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 $7,500 per month, office rent of $250 and telephone of $125 beginning January 2017 and amended May 1, 2021, 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, 2022
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, 2022
Notes
12. Subsequent Events	NOTE 2: SUBSEQUENT EVENTS On March 1, 2022, 20,000 shares of Series C preferred shares were converted to 9,086,957 shares of common stock. The Company has evaluated subsequent events to determine events occurring after January 31, 2022 through March 4, 2021 that would have a material impact on the Company’s financial results or require disclosure and have determined none to exist except as noted above.

NOTE -1_ BASIS OF PRESENTATIO_2

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Basis of Presentation (Policies)	9 Months Ended
	Jan. 31, 2022
Policies
Basis of Presentation	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, 2021 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, 2022, the consolidated results of its operations and its consolidated cash flows for the three and nine months ended January 31, 2022 and 2021 The results of operations for any interim period are not necessarily indicative of the results to be expected for the full fiscal year.

NOTE -1_ BASIS OF PRESENTATIO_3

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Reclassification of Series C Convertible Preferred Shares (Policies)	9 Months Ended
	Jan. 31, 2022
Policies
Reclassification of Series C Convertible Preferred Shares	Reclassification of Series C Convertible Preferred Shares The Company has reclassified the presentation of the Series C preferred shares in the consolidated financial statements for the period ended January 31, 2021 due to change in reporting requirements. The preferred shares were presented as equity for the period ended January 31, 2021. Since that reporting period, reporting of convertible preferred shares was changes so they are now classified as Temporary Equity. The statement of shareholders equity for the period ended January 31, 2021 has been changed to reflect the new reporting requirements. This reclassification does not impact the financial statements as of January 31, 2021, just the reporting classifications.

NOTE -1_ BASIS OF PRESENTATIO_4

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Consolidation and Non-Controlling Interest (Policies)	9 Months Ended
	Jan. 31, 2022
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.

NOTE -1_ BASIS OF PRESENTATIO_5

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Inventory (Policies)	9 Months Ended
	Jan. 31, 2022
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, 2022 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2022 the value of the inventory was $78,373, consisting of raw materials of $48,672 and finished goods of $29,701 with no work in process. This compares to inventory as of April 30, 2021 of $69,381 consisting of raw materials of $55,871 and finished goods of $13,510 with no work in process.

NOTE -1_ BASIS OF PRESENTATIO_6

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Equipment (Policies)	9 Months Ended
	Jan. 31, 2022
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

NOTE -1_ BASIS OF PRESENTATIO_7

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Use of Estimates (Policies)	9 Months Ended
	Jan. 31, 2022
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.

NOTE -1_ BASIS OF PRESENTATIO_8

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Impairment of Long-lived Assets (Policies)	9 Months Ended
	Jan. 31, 2022
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.

NOTE -1_ BASIS OF PRESENTATIO_9

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Net Income (Loss) Per Common Share (Policies)	9 Months Ended
	Jan. 31, 2022
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. With the loss in operations for the nine months period ended January 31, 2022, the additional shares were determined to be non-dilutive.

NOTE -1_ BASIS OF PRESENTATI_10

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Jan. 31, 2022
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31, 2021 and early adoption is permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on its financial statements.

7. Fair Value Measurements an_2

7. Fair Value Measurements and Derivative Liabilities: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	9 Months Ended
	Jan. 31, 2022
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Level 1 Level 2 Level 3 Balance at April 30, 2021 $ — $ — $ 910,511 Retirement of derivative at conversion — — (209,702) Change in fair value of derivative liability — — (141,172) Balance at January 31, 2022 $ — $ — $ 559,637

7. Fair Value Measurements an_3

7. Fair Value Measurements and Derivative Liabilities: Schedule of Assumptions Used (Tables)	9 Months Ended
	Jan. 31, 2022
Tables/Schedules
Schedule of Assumptions Used	Risk-free interest rate 0.25% Expected life in years 0.25 Dividend yield 0% Expected volatility 220.00%

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, 2022
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, 2021 33,783,333 $ 0.037 2.48 $ 239,861 Granted by adjustment 66,606,667 $ 0.0028 2.31 — Exercised - $ - — — Forfeited or expired (390,000) $ - — — Outstanding and exercisable 100,000,000 $ 0.0028 2.31 $ 283,636

NOTE -1_ BASIS OF PRESENTATI_11

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION (Details)	9 Months Ended
	Jan. 31, 2022
Details
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	May 27, 1998

NOTE -1_ BASIS OF PRESENTATI_12

NOTE -1: BASIS OF PRESENTATION AND ORGANIZATION: Inventory (Details) - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Details
Inventory	$ 78,373	$ 69,381
Inventory, Raw Materials, Gross	48,672	55,871
Inventory, Finished Goods, Gross	$ 29,701	$ 13,510

NOTE- 2_ GOING CONCERN (Details

NOTE- 2: GOING CONCERN (Details) - USD ($)	3 Months Ended		9 Months Ended		163 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022
Details
Net income (loss) attributed to the Company	$ 143,765	$ 1,046,496	$ 654,107	$ 2,476,210	$ 13,893,675
Working capital deficit	$ 4,174,427		$ 4,174,427		$ 4,174,427

NOTE - 3_ INVESTMENTS (Details)

NOTE - 3: INVESTMENTS (Details)	Jan. 31, 2022USD ($)
Details
Investments	$ 378,600

NOTE -4_ RELATED PARTY TRANSA_2

NOTE -4: RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Details
Payables - related parties	$ 1,489,850	$ 1,249,818

NOTE - 5_ NOTES PAYABLE (Detail

NOTE - 5: NOTES PAYABLE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021	Apr. 30, 2021
Notes payable	$ 375,042		$ 375,042		$ 377,542
Gain (loss) on debt settlement	0	$ 0	0	$ 54,831
March 2018 Note Payable
Notes payable					25,000
July 6, 2018 Note Payable
Notes payable					$ 250,000
July 18, 2018 Note Payable
Notes payable	$ 114,226.26		$ 114,226.26
Note Payable 1
Gain (loss) on debt settlement				$ 54,381

6. Convertible Debt (Details)

6. Convertible Debt (Details) - USD ($)	May 22, 2018	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021	Apr. 30, 2021	Oct. 16, 2020	Jan. 13, 2020	Jan. 10, 2020	Mar. 26, 2019	Oct. 04, 2018
Convertible notes payable, net of discount		$ 790,450		$ 790,450		$ 805,890
Common stock issued for convertible debt				132,719	$ 366,247
Convertible Notes Payable		$ 790,450		790,450		$ 805,890
Common Stock
Common stock issued for conversion of debt shares		20,775,401	39,339,474
Convertible Note Payable 1
Convertible notes payable, net of discount		$ 17,000		$ 17,000
Preferred Stock Dividends, Shares				17,000
Convertible Note Payable 2
Convertible notes payable, net of discount		20,000		$ 20,000
Convertible Note Payable 3
Convertible notes payable, net of discount		25,000		25,000
Convertible Note Payable 4
Convertible notes payable, net of discount		250,000		250,000
Convertible Note Payable 5
Convertible notes payable, net of discount		310,627		310,627							$ 330,626
Convertible Note Payable 6
Convertible notes payable, net of discount	$ 25,000
Debt Conversion, Converted Instrument, Type	agreement with an investor
Convertible Note Payable 7
Convertible notes payable, net of discount		0		0						$ 330,626
Convertible Note Payable 8
Convertible notes payable, net of discount		3,323		3,323					$ 171,000
Convertible Note Payable 9
Convertible notes payable, net of discount		174,500		174,500				$ 220,000
Convertible Note Payable 10
Convertible notes payable, net of discount		$ 282,500		$ 282,500			$ 272,500

7. Fair Value Measurements an_4

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, 2021	Jul. 31, 2021	Oct. 31, 2020	Jul. 31, 2020	Jan. 31, 2022	Jan. 31, 2021	Apr. 30, 2021
Retirement of derivative at conversion	$ 39,603	$ 170,098	$ 579,907	$ 237,433	$ 209,702	$ 817,340
(Gain) loss on derivative liability					(141,172)	$ 909,852
Fair Value, Inputs, Level 3
Derivative Liability					$ 559,637		$ 910,511

7. Fair Value Measurements an_5

7. Fair Value Measurements and Derivative Liabilities: Schedule of Assumptions Used (Details)	9 Months Ended
	Jan. 31, 2022
Fair Value Assumptions, Risk Free Interest Rate	0.0025
Fair Value Assumptions, Expected Term	0.25
Fair Value Assumptions, Expected Dividend Rate	0
Fair Value Assumptions, Expected Volatility Rate	2.2000

8. Equity (Details)

8. Equity (Details) - USD ($)	Aug. 27, 2021	Jun. 04, 2021	May 20, 2019	Dec. 01, 2020	Apr. 21, 2021	Jul. 31, 2021	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Apr. 30, 2021	Nov. 20, 2020
Common Stock
Common stock issued for preferred shares, Shares						13,043,560	73,783,957
Common stock issued for preferred shares, Value						$ 1,304
Common Stock, Shares Authorized							600,000,000		600,000,000	600,000,000	400,000,000
Common Stock, Par or Stated Value Per Share							$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized							20,000,000		20,000,000
Preferred Stock, Par or Stated Value Per Share							$ 0.0001		$ 0.0001
Common stock issued for preferred shares, Value						$ 125,400	$ 375,373	$ 0
Common Stock Issuance 1
Stock Issued During Period, Shares, New Issues							39,339,474
Stock Issued During Period, Value, New Issues							$ 366,247
Common Stock Issuance 2
Stock Issued During Period, Shares, New Issues							20,775,401
Stock Issued During Period, Value, New Issues							$ 132,719
Common Stock Issuance 8
Stock Issued During Period, Shares, New Issues			2,831,350
Common Stock Issuance 9
Stock Issued During Period, Shares, New Issues				1,500,000
Common Stock Issuance 10
Stock Issued During Period, Shares, New Issues									120,000
Common Stock Issuance 11
Stock Issued During Period, Shares, New Issues					124,700
Common Stock Issuance 12
Stock Issued During Period, Shares, New Issues		114,500
Common Stock Issuance 13
Stock Issued During Period, Shares, New Issues	91,500
Series A Preferred Stock
Preferred Stock, Shares Authorized							20,000,000		20,000,000	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share							$ 0.0001		$ 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							114,095		114,095
Preferred Stock, Shares Outstanding							114,095		114,095

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, 2022USD ($)$ / sharesshares	Apr. 30, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares		33,783,333
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 0.037
Share Based Compensation Arrangement By Share Based Payment Award, Weighted Average Remaining Contract Term (Years)	2.31	2.48
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 283,636	$ 239,861
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures | shares	66,606,667
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.0028
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	(390,000)
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	100,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.0028

10. Contingencies and Commitm_2

10. Contingencies and Commitments (Details)	9 Months Ended
	Jan. 31, 2022USD ($)
EMAC Handels Ag
Monthly fee for administration services	$ 7,500
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	7,500
Monthly fee for Office Rent	250
Monthly fee for telephone	$ 125

11. Lease (Details)

11. Lease (Details)	9 Months Ended
	Jan. 31, 2022USD ($)
Details
Operating Lease Monthly Rental Obligation	$ 3,250
Operating Leases, Future Minimum Payments Due	$ 11,230