Defense Technologies International (DTII) 10-Q 20 Mar 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2023	Mar. 17, 2023
Registrant CIK	0001533357
Fiscal Year End	--04-30
Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form	10-Q
Period End date	Jan. 31, 2023
Tax Identification Number (TIN)	99-0363802
Number of common stock shares outstanding		1,104,150
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	2023
Document Fiscal Period Focus	Q3
Preferred Class A
Preferred Stock, Shares Outstanding		3,583,264
Preferred Class B
Preferred Stock, Shares Outstanding		1,255,760
Preferred Class C
Preferred Stock, Shares Outstanding		596

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Current assets
Cash	$ 7,759	$ 5,761
Inventory	103,122	69,649
Total current assets	110,881	75,407
Fixed assets, net of depreciation of $34,911 and $26,235	0	8,676
Total assets	110,881	84,083
Current liabilities
Accounts payable and accrued expense	153,012	700,921
Accrued licenses agreement payable	25,000	171,300
Accrued interest and fees payable	138,486	147,877
Convertible notes payable, net of discount	351,253	305,127
Derivative liabilities	58,038	305,232
Payables - related parties	808,128	1,554,639
Customer deposits	30,375	30,375
Notes payable	45,042	375,042
Note payable- related party	115,600	0
Total current liabilities	1,724,934	3,590,513
Total liabilities	1,724,934	3,590,513
Commitments and Contingencies	0	0
Stockholders' deficit
Common shares	97	49
Additional paid-in capital	14,644,092	10,657,067
Shares not issued	162,500	0
Accumulated deficit	(16,147,532)	(13,916,844)
Total	(1,340,360)	(3,259,318)
Non-controlling interest	(273,705)	(247,112)
Total stockholders' deficit	(1,614,065)	(3,506,430)
Total liabilities and stockholders' deficit	110,881	84,083
Series A Preferred Stock
Stockholders' deficit
Preferred shares	358	358
Series B Preferred Stock
Stockholders' deficit
Preferred shares	125	52
Series D Preferred Stock
Stockholders' deficit
Preferred shares	$ 0	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Fixed Assets, Depreciation	$ 34,911	$ 26,235
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	962,480	487,408
Common Stock, Shares, Outstanding	962,480	487,408
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	3,583,864	3,583,264
Preferred Stock, Shares Outstanding	3,583,864	3,583,264
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	1,259,970	520,000
Preferred Stock, Shares Outstanding	1,259,970	520,000
Series D Preferred Stock
Preferred Stock, Shares Issued	596	600
Preferred Stock, Shares Outstanding	596	600

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Expenses
Depreciation	$ 2,846	$ 2,915	$ 8,676	$ 8,745
Consulting	137,500	120,000	1,022,900	375,000
Development	0	0	259,243	0
General and administrative	42,715	116,557	194,645	265,602
Total operating expenses	183,061	239,472	1,485,465	649,347
Loss from operations	(183,061)	(239,472)	(1,485,465)	(649,347)
Other income (expense)
Interest and other income (expense)	(8,519)	(28,658)	(60,263)	(78,990)
Gain (loss) on debt settlement	(13,500)	0	(849,329)	0
Gain (loss) on derivative liability	68,890	114,352	216,920	141,172
Finance cost	0	0	0	7,500
Other income (expense)	(1,530)	0	22,626	0
Interest- note discount	(30,450)	0	(76,126)	(90,060)
Total other income (expense)	14,891	85,694	(746,172)	35,378
Income (loss) before income taxes	(168,170)	(153,778)	(2,231,637)	(684,725)
Provision for income taxes	0	0	0	0
Net income (loss) before non-controlling interest	(168,170)	(153,778)	(2,231,637)	(684,725)
Non- controlling interest in net loss of the consolidated subsidiary	10,316	10,013	26,594	30,618
Net income (loss) attributed to the Company	$ (157,854)	$ (143,765)	$ (2,205,043)	$ (654,107)
Net income (loss) per common share: Basic and dilutive	$ (0.23)	$ (0.47)	$ (3.89)	$ (2.54)
Basic and dilutive	679,476	306,343	567,088	257,673

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Shares Not Issued	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2021	$ 344	$ 18	$ 9,218,754	$ (13,229,003)	$ (204,411)	$ 0	$ (4,214,298)
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	3,690,069	180,486
Common stock issued for preferred shares, Value	$ 0	$ 3	125,397	0	0	0	125,400
Common stock issued for preferred shares, Shares	(97,405)	26,087
Temporary equity - Preferred shares, Stock	114,500
Capitalize funding and dividend	$ 0	$ 0	0	(4,757)	0	0	(4,757)
Retirement of derivative at conversion	0	0	170,098	0	0	0	170,098
Net income (loss) before non-controlling interest	0	0	0	(835,045)	(10,013)	0	(845,058)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2021	$ 344	$ 24	9,616,084	(14,068,805)	(214,424)	0	(4,666,777)
Shares, Outstanding, Ending Balance at Jul. 31, 2021	3,707,164	234,923
Common stock issued for convertible debt	$ 0	$ 3	101,835	0	0	0	101,838
Stock Issued During Period, Shares, Conversion of Convertible Securities		28,350
Temporary equity- preferred shares- issued	0	$ 0	0	0	0	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2021	$ 344	$ 18	9,218,754	(13,229,003)	(204,411)	0	(4,214,298)
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	3,690,069	180,486
Preferred shares issued for service							0
Common stock issued for Mezzanine conversion, Shares	(236,605)
Common stock issued for preferred shares, Shares		147,568
Retirement of derivative at conversion							209,702
Net income (loss) before non-controlling interest							(684,725)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2022	$ 344	$ 36	9,936,529	(13,893,675)	(235,028)	0	(4,191,794)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	3,559,464	369,604
Common stock issued for convertible debt							132,719
Gain (loss) on debt settlement							0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2021	$ 344	$ 24	9,616,084	(14,068,805)	(214,424)	0	(4,666,777)
Shares, Outstanding, Beginning Balance at Jul. 31, 2021	3,707,164	234,923
Common stock issued for Mezzanine conversion	$ 0	$ 1	96,515	0	0	0	96,516
Common stock issued for Mezzanine conversion, Shares	(92,350)	25,832
Temporary equity - Preferred shares, Stock	91,500
Capitalize funding and dividend	$ 0	$ 0	0	(4,156)	0	0	(4,156)
Retirement of derivative at conversion	0	0	39,603	0	0	0	39,603
Net income (loss) before non-controlling interest	0	0	0	324,703	(10,591)	0	314,112
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2021	$ 344	$ 26	9,783,082	(13,748,258)	(225,015)	0	(4,189,821)
Shares, Outstanding, Ending Balance at Oct. 31, 2021	3,706,314	273,955
Temporary equity- preferred shares- issued	$ 0	$ 0	0	0	0	0	0
Common stock issued for Mezzanine conversion		$ 10	153,447				153,457
Common stock issued for Mezzanine conversion, Shares	(146,850)	95,649
Capitalize funding and dividend	$ 0	$ 0	0	(1,652)	0	0	(1,652)
Net income (loss) before non-controlling interest	0	0	0	(143,765)	(10,013)	0	(153,778)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2022	$ 344	$ 36	9,936,529	(13,893,675)	(235,028)	0	(4,191,794)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	3,559,464	369,604
Common stock issued for convertible debt	$ 0	$ 1	30,880	0	0	0	30,881
Stock Issued During Period, Shares, Conversion of Convertible Securities		13,201
Gain (loss) on debt settlement							0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2022	$ 410	$ 49	10,657,126	(13,916,844)	(247,112)	0	(3,506,430)
Shares, Outstanding, Beginning Balance at Apr. 30, 2022	4,103,864	487,408
Preferred B shares issued for accrued expense - related parties, Value	$ 28	$ 0	1,074,222	0	0	0	1,074,250
Preferred B shares issued for accrued expense - related parties, Shares	279,026
Preferred B shares issued for notes payable, Value	$ 4	0	322,496	0	0	0	322,500
Preferred B shares issued for notes payable, Shares	53,750
Preferred B shares issued for accounts payable and accrued expenses	$ 39	0	1,505,118	0	0	0	1,505,155
Preferred B shares issued for accounts payable and accrued expenses, Shares	389,886
Preferred shares issued for service	$ 0	0	0	0	0	162,500	162,500
Loss on debt settlement, accruals and/accounts payable	0	0	835,829	0	0	0	835,829
Rounding of shares issued	0	$ 0	0	0	0	0	0
Rounding of shares issued, shares		(111)
Net income (loss) before non-controlling interest	0	$ 0	0	(2,169,620)	(11,526)	0	(2,181,146)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jul. 31, 2022	$ 481	$ 49	14,402,376	(16,094,108)	(258,638)	162,500	(1,787,340)
Shares, Outstanding, Ending Balance at Jul. 31, 2022	4,826,526	487,297
Dividends on Series D preferred	$ 0	$ 0	7,644	(7,644)	0	0	0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2022	$ 410	$ 49	10,657,126	(13,916,844)	(247,112)	0	(3,506,430)
Shares, Outstanding, Beginning Balance at Apr. 30, 2022	4,103,864	487,408
Preferred B shares issued for accrued expense - related parties, Value							1,074,250
Preferred B shares issued for accrued expense - related parties, Shares	279,026
Preferred B shares issued for notes payable, Value							322,500
Preferred B shares issued for notes payable, Shares	53,750
Preferred B shares issued for accounts payable and accrued expenses							1,505,155
Preferred B shares issued for accounts payable and accrued expenses, Shares	364,886
Preferred shares issued for service							294,997
Preferred shares issued for service, Shares	50,000
Common stock issued for preferred share conversion, Shares	9,690	96,899
Retirement of derivative at conversion							30,274
Common stock issued for Series D preferred shares							4,100
Common stock issued for Series D preferred shares, Shares	4	27,356
Net income (loss) before non-controlling interest							(2,231,637)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2023	$ 483	$ 97	14,644,092	(16,147,532)	(273,705)	162,500	(1,614,065)
Shares, Outstanding, Ending Balance at Jan. 31, 2023	4,843,230	962,480
Common stock issued for convertible debt							30,000
Gain (loss) on debt settlement							849,329
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Jul. 31, 2022	$ 481	$ 49	14,402,376	(16,094,108)	(258,638)	162,500	(1,787,340)
Shares, Outstanding, Beginning Balance at Jul. 31, 2022	4,826,526	487,297
Preferred shares issued for service	$ 2	$ 0	132,490	0	0	0	132,492
Preferred shares issued for service, Shares	25,000
Common stock issued for preferred share conversion	$ 0	$ 8	(8)	0	0	0	0
Common stock issued for preferred share conversion, Shares	(7,335)	73,350
Net income (loss) before non-controlling interest	$ 0	$ 0	0	122,430	(4,751)	0	117,679
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Oct. 31, 2022	$ 483	$ 59	14,552,856	(15,980,678)	(263,389)	162,500	(1,528,169)
Shares, Outstanding, Ending Balance at Oct. 31, 2022	4,844,191	588,086
Common stock issued for convertible debt	$ 0	$ 2	8,998	0	0	0	9,000
Stock Issued During Period, Shares, Conversion of Convertible Securities		27,439
Dividends on Series D preferred	$ 0	$ 0	9,000	(9,000)	0	0	0
Preferred B shares issued for accrued expense - related parties, Value							$ 1,074,250
Preferred B shares issued for accrued expense - related parties, Shares							279,026
Preferred B shares issued for notes payable, Value							$ 322,500
Preferred B shares issued for notes payable, Shares	53,750
Preferred B shares issued for accounts payable and accrued expenses	$ 1	0	17,499	0	0	0	17,500
Preferred B shares issued for accounts payable and accrued expenses, Shares	9,333
Loss on debt settlement, accruals and/accounts payable							835,829
Common stock issued for preferred share conversion	$ (1)	$ 10	(9)	0	0	0	0
Common stock issued for preferred share conversion, Shares	(9,690)	96,899
Retirement of derivative at conversion	$ 0	$ 0	30,274	0	0	0	30,274
Common stock issued for Series D preferred shares	$ 0	$ 3	(3)
Common stock issued for Series D preferred shares, Shares	(4)	27,356
Net income (loss) before non-controlling interest	$ 0	$ 0	0	(157,854)	(10,316)	0	(168,170)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jan. 31, 2023	$ 483	$ 97	14,644,092	(16,147,532)	(273,705)	162,500	(1,614,065)
Shares, Outstanding, Ending Balance at Jan. 31, 2023	4,843,230	962,480
Common stock issued for convertible debt	$ 0	$ 25	20,975	0	0	0	21,000
Stock Issued During Period, Shares, Conversion of Convertible Securities		250,139
Dividends on Series D preferred	0	$ 0	9,000	(9,000)	0	0	0
Gain (loss) on debt settlement	$ 0	$ 0	$ 13,500	$ 0	$ 0	$ 0	$ 13,500

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Cash flows from operating activities
Net income (loss) before non-controlling interest	$ (2,231,637)	$ (684,725)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Preferred shares issued for service	294,997	0
Amortization of debt discount to interest expense	76,126	90,060
(Gain) loss on settlement of accrued payments	849,329	0
(Gain) loss on derivative liability	(216,920)	(141,172)
Depreciation	8,676	8,745
Change in operating assets and liabilities
( Increase) decrease in inventory	(33,476)	(8,992)
Increase (decrease) in accounts payable and accrued expenses	841,564	282,648
Increase in payables - related parties	327,739	240,032
Net cash provided by (used in) operating activities	(83,602)	(213,404)
Net Cash Provided by (Used in) Investing Activities
Proceeds from notes payable- related party	115,600	0
Repayment of notes payable	(30,000)	(2,500)
Proceeds from Series C preferred shares	0	177,500
Net Cash Provided by (Used in) Financing Activities	85,600	175,000
Net increase (decrease) in cash	1,998	(38,404)
Cash at beginning of period	5,761	44,209
Cash at end of period	7,759	5,805
Supplemental Cash Flow Information
Interest Paid	0	0
Income tax Paid	0	0
Noncash financing and investing activities
Retirement of derivative at conversion	30,274	209,702
Interest accrued on preferred shares	25,645	10,565
Common stock issued for convertible debt	30,000	132,719
Common stock issued for conversion of series C preferred	0	375,373
Series B preferred issued for notes payable and accrued interest	322,500	0
Series B preferred issued for accrued expense	1,522,618	0
Series B preferred issued for accrued expense - related parties	$ 1,074,250	$ 0

NOTE - 1_ BASIS OF PRESENTATION

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION	9 Months Ended
	Jan. 31, 2023
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 the 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’s unique technology works precisely to specifications as required by our technology and as confirmed in the market. All sales and marketing activities will be executed through PSSI. On June 28, 2022 the Company’s common shares were reversed with each shareholder receiving one share of common stock for each 500 shares held before the reverse split. The number of shares throughout the disclosure have been retrospectively adjusted to represent the number of shares after the reverse split. 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, 2022 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, 2023, the consolidated results of its operations and its consolidated cash flows for the nine months ended January 31, 2023 and 2022. 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. Reclassification The Company is reclassing the equity section of the consolidated balance sheet for the year ended April 30, 2022 due to a reclassification of series D preferred from mezzanine equity to equity. Initially, the 600 shares of series D preferred were presented in mezzanine equity. The reclassification reduces the mezzanine equity from 600,000 to zero and increase paid in capital to 600,000. Although the series D preferred were in the settlement of convertible notes, and the convertible into common stock, the conversion feature is not set and at the election of the board of directors. The Company also reclassed series A preferred shares increasing the preferred A shares by 59 reducing paid in capital by the same amount. The impact of the reclassification effect only the balance sheet presented as of April 30, 2022. During the nine months period ended January 31, 2023, the Company reclassified 25,000 preferred series B shares to be issued from issued as the shares had not been issued as of the date of reporting. The share reduced paid in capital previously reported. 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, 2023 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2023 the value of the inventory was $103,122, consisting of raw materials of $2,873 and finished goods of $100,249 with no work in process compared to an inventory value of $69,649 as of April 30, 2022. 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, 2023, the Company had potential shares issuable under convertible preferred shares and convertible debt for a total of 13,438,558. 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 has been amended for small businesses to beginning after December 15, 2023 as early adoption was permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company evaluated there is no impact this new guidance will have on its financial statements.

NOTE - 2_ GOING CONCERN

NOTE - 2: GOING CONCERN	9 Months Ended
	Jan. 31, 2023
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, 2023, the Company had no revenues, has accumulated deficit of $16,147,532 and a working capital deficit of $1,614,053 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, 2023 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, 2023
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 TRANSAC

NOTE - 4: RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2023
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 and renewed in August 21, 2020 plus the assumption of a Service Agreement with the subsidiary PSSI assumed on January 12, 2017 and renewed on August 21, 2020, 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. On May 1, 2022, the Company entered into a loan agreement with EMAC Handels AG for short term loans up to $100,000. The loans bear interest at 6% per annum. As of January 31, 2023, the outstanding balance on the loan agreement was $115,600 plus accrued interest. During the nine months period ending January 31, 2023 the Company issued 279,026 series B preferred shares to three related parties for the payment of $1,074,250 of accrued expenses. As of January 31, 2023 and April 30, 2022, the Company had payable balances due to related parties totaling $808,128 and $1,554,639, respectively.

NOTE - 5_ NOTES PAYABLE

NOTE - 5: NOTES PAYABLE	9 Months Ended
	Jan. 31, 2023
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 noteholder 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 on April 30, 2022. On July 29, 2022, the Company issued 53,750 shares of series B preferred for the outstanding principal of $300,000 and interest of $22,500 leaving the balance due at zero. 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 noteholder 20% of any funding event of private or public equity. On July 11, 2022, the Company negotiated a settlement of $37,500 with an initial payment of $30,000 and the balance due of $7,500 thirty days after the initial payment. As of January 31, 2023 the $7,500 had not been paid leaving the balance due on the note of $20,042. On May 1, 2022, the Company entered into a loan agreement with EMAC Handels AG for short term loans up to $100,000. The loans bear interest at 6% per annum. As of January 31, 2023, the outstanding balance on the loan agreement was $115,600 plus accrued interest. As of January 31, 2023 and April 30, 2022 the outstanding balances of notes payable was $160,642 and $375,042, respectively.

NOTE - 6. CONVERTIBLE DEBT

NOTE - 6. CONVERTIBLE DEBT	9 Months Ended
	Jan. 31, 2023
Notes
NOTE - 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, 2023 the balance of the notes was $7,000 plus interest. On August 3, 2016, the Company entered into a convertible promissory note with an institutional investor for $25,000, which bears interest at an annual rate of 12% and matures on February 4, 2017. The note holder has the right, after a period of 180 days of the note, to convert the note and accrued interest into shares of the common stock of the Company at a discounted price per share equal to 50% to 65% of the market price of the Company’s common stock, depending upon the stock’s liquidity as determined by the note holder’s broker. On March 20, 2017, the lender converted $12,500 principal into 1,000,000 shares of the Company’s common stock. As of January 31, 2023 the note has a balance of $12,500 plus interest and is currently in default. 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 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. On March 10, 2022, the Company issued 657,895 shares of series A preferred with a value of $25,000 for payment against the convertible note. As of January 31, 2023 and April 30, 2022, the outstanding balance of the note were $285,627 plus interest. On March 22, 2022, the Company entered into a one year convertible promissory note for $91,350 with Red Road Holdings, LLC. The note has an OID discount of $12,600, bears interest at an annual rate of 9% and is convertible into shares of the Company’s common stock at 80% of the lowest trading price 15 days prior to conversion. The note at initial issuance using the Black Scholes model with computed volatility of 338% Discount rate of 0.25%, The Company recorded a debt discount of $91,350 at the inception of the note. As of January 31, 2023, the balance of the notes was $61,350, net of discount plus interest. During the nine months ended January 31, 2022, the Company issued 41,551 shares of common stock with a value of $132,719 for the conversion of debt. During the nine months ended January 31, 2023, the Company issued 250,139 shares of common stock with a value of $21,000 for the conversion of debt. During the nine months period ended January 31, 2023, the Company issued 53,750 shares of series B preferred with a value of $322,500 for the payment of note of $300,000 and interest of $22,500. As of January 31, 2023, and April 30, 2022, the convertible debt outstanding, net of discount, was $351,253 and $305,127, respectively.

NOTE - 7. FAIR VALUE MEASUREMEN

NOTE - 7. FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	9 Months Ended
	Jan. 31, 2023
Notes
NOTE - 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, 2023, 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, 2023: Level 1 Level 2 Level 3 Balance at April 30, 2022 $ -- $ -- $ 305,232 Retirement of debt at conversion (30,274) Change in fair value of derivative liability -- -- (216,920) Balance at January 31, 2023 $ -- $ -- $ 58,038 The estimated fair value of the derivative liabilities at January 31, 2023, was calculated using the Binomial Lattice pricing model with the following assumptions: Risk-free interest rate 4.57% Expected life in years 0.25-0.42 Dividend yield 0% Expected volatility 471.00%

NOTE - 8. EQUITY

NOTE - 8. EQUITY	9 Months Ended
	Jan. 31, 2023
Notes
NOTE - 8. EQUITY	NOTE – 8: EQUITY Common Stock On April 26, 2022, 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. On June 28, 2022, the Company’s common shares were reversed with each shareholder receiving one share of common stock for each 500 shares held before the reverse split. The number of shares for the three and nine months ended January 31, 2022 and year ended April 30, 2022 have been calculated to represent the number of shares after the reverse split. During the nine months ended January 31, 2022, the Company issued 41,551 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 147,568 shares of common stock for the conversion of 336,605 series C preferred shares with a value of $375,373. During the nine months ended January 31, 2023, the Company issued 27,439 shares of common stock for the conversion of $9,000 of convertible debt. During the nine months period ended January 31, 2023, the Company issued 250,139 shares of common stock for the conversion of $21,000 of convertible debt. During the nine months period ended January 31, 2023, the Company issued 96,899 shares of common stock for the conversion of 9,690 Series B preferred shares. During the nine months period ended January 31, 2023, the Company issued 27,356 shares of common stock for the conversion of 4 Series D preferred shares with a value of $4,100. Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated a Series A preferred stock, a Series B preferred stock, a series C preferred stock and a series D preferred stock. The Company has authorized 5,000,000 series A and B shares each plus 1,500,000 each of series C and D preferred shares 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 of the Series C preferred shares are non-voting and are convertible to common stock as a “Blank Check” designation with terms and conditions as set by the board of directors. Each of the series D preferred shares are non-voting and may be converted into common shares as a Blank Check” designation with the terms and conditions as set forth by the board of directors. On April 26, 2022, 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. 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. During the nine months ended January 31, 2022, the Company issued 147,568 shares of common stock for the conversion of 236,605 series C preferred shares with a value of $375,373. During the nine month period ended January 31, 2023, the Company issued 697,662 shares of series B preferred for the reduction of $2,901,905 of notes payable and accrued expenses. The issuance consisted of 279,026 shares to related parties for accrued expense of $1,074,250, 53,750 shares for the payment of $322,500 of notes payable and interest and 364,886 shares for the payment of $1,505,155 of accounts payable and accrued expenses, The Company realized a loss on settlement of debt and accruals of $835,829 from the issuance of the series B preferred. The fair value of the shares issued were determined by the closing price of the number of common shares to be issued at the conversion of 10 common shares for each series B preferred share. During the nine months period ended January 31, 2023, the Company issued 50,000 shares of series B preferred for $294,992 for service. As of January 31, 2023, 25,000 shares had not been issued. As of January 31, 2023, the Company had 3,583,864 Series A 1,259,970 Series B and 596 Series D preferred share issued and outstanding. The conversion price for the 600 series D shares issued is $0.50 or 80% of the lowest trading price 20 days prior to conversion.

NOTE - 9. COMMITMENTS AND CONTI

NOTE - 9. COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jan. 31, 2023
Notes
NOTE - 9. COMMITMENTS AND CONTINGENCIES	NOTE – 9: COMMITMENTS AND CONTINGENCIES The Company has the following material commitments as of January 31, 2023: 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. · · ·

NOTE - 10. SUBSEQUENT EVENTS

NOTE - 10. SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2023
Notes
NOTE - 10. SUBSEQUENT EVENTS	NOTE - 0: SUBSEQUENT EVENTS On February 1, 2023, the Company issued 42,104 shares of Common stock for the conversion of 4,210 Series B preferred shares. On February 6, 2023, the Company issued 47,566 shares of common stock for the conversion of $4,300 of convertible debt. On February 28, 2023, the Company issued 52,000 shares of common stock for the conversion of $4,160 of convertible debt. The Company has evaluated subsequent events to determine events occurring after January 31, 2023, through the filing of this report that would have a material impact on the Company’s financial results or require disclosure other than those noted above.

NOTE - 1_ BASIS OF PRESENTATI_2

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Basis of Presentation (Policies)	9 Months Ended
	Jan. 31, 2023
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, 2022 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, 2023, the consolidated results of its operations and its consolidated cash flows for the nine months ended January 31, 2023 and 2022. 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 PRESENTATI_3

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Consolidation and Non-Controlling Interest (Policies)	9 Months Ended
	Jan. 31, 2023
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 PRESENTATI_4

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Reclassification, Comparability Adjustment (Policies)	9 Months Ended
	Jan. 31, 2023
Policies
Reclassification, Comparability Adjustment	Reclassification The Company is reclassing the equity section of the consolidated balance sheet for the year ended April 30, 2022 due to a reclassification of series D preferred from mezzanine equity to equity. Initially, the 600 shares of series D preferred were presented in mezzanine equity. The reclassification reduces the mezzanine equity from 600,000 to zero and increase paid in capital to 600,000. Although the series D preferred were in the settlement of convertible notes, and the convertible into common stock, the conversion feature is not set and at the election of the board of directors. The Company also reclassed series A preferred shares increasing the preferred A shares by 59 reducing paid in capital by the same amount. The impact of the reclassification effect only the balance sheet presented as of April 30, 2022. During the nine months period ended January 31, 2023, the Company reclassified 25,000 preferred series B shares to be issued from issued as the shares had not been issued as of the date of reporting. The share reduced paid in capital previously reported.

NOTE - 1_ BASIS OF PRESENTATI_5

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Inventory (Policies)	9 Months Ended
	Jan. 31, 2023
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, 2023 consist of parts used in assembly of the units being sold plus work in progress and finished goods. As of January 31, 2023 the value of the inventory was $103,122, consisting of raw materials of $2,873 and finished goods of $100,249 with no work in process compared to an inventory value of $69,649 as of April 30, 2022.

NOTE - 1_ BASIS OF PRESENTATI_6

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Equipment (Policies)	9 Months Ended
	Jan. 31, 2023
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 PRESENTATI_7

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Use of Estimates (Policies)	9 Months Ended
	Jan. 31, 2023
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 PRESENTATI_8

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Impairment of Long-lived Assets (Policies)	9 Months Ended
	Jan. 31, 2023
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 PRESENTATI_9

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Net Income (Loss) Per Common Share (Policies)	9 Months Ended
	Jan. 31, 2023
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, 2023, the Company had potential shares issuable under convertible preferred shares and convertible debt for a total of 13,438,558.

NOTE - 1_ BASIS OF PRESENTAT_10

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Jan. 31, 2023
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 has been amended for small businesses to beginning after December 15, 2023 as early adoption was permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company evaluated there is no impact this new guidance will have on its financial statements.

NOTE - 7. FAIR VALUE MEASUREM_2

NOTE - 7. FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	9 Months Ended
	Jan. 31, 2023
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Level 1 Level 2 Level 3 Balance at April 30, 2022 $ -- $ -- $ 305,232 Retirement of debt at conversion (30,274) Change in fair value of derivative liability -- -- (216,920) Balance at January 31, 2023 $ -- $ -- $ 58,038

NOTE - 7. FAIR VALUE MEASUREM_3

NOTE - 7. FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES: Schedule of Assumptions Used (Tables)	9 Months Ended
	Jan. 31, 2023
Tables/Schedules
Schedule of Assumptions Used	Risk-free interest rate 4.57% Expected life in years 0.25-0.42 Dividend yield 0% Expected volatility 471.00%

NOTE - 1_ BASIS OF PRESENTAT_11

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION (Details)	9 Months Ended
	Jan. 31, 2023
Details
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	May 27, 1998

NOTE - 1_ BASIS OF PRESENTAT_12

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Reclassification, Comparability Adjustment (Details)	9 Months Ended
	Jan. 31, 2023
Details
Reclassifications Between Temporary and Permanent Equity	The Company is reclassing the equity section of the consolidated balance sheet for the year ended April 30, 2022 due to a reclassification of series D preferred from mezzanine equity to equity. Initially, the 600 shares of series D preferred were presented in mezzanine equity. The reclassification reduces the mezzanine equity from 600,000 to zero and increase paid in capital to 600,000. Although the series D preferred were in the settlement of convertible notes, and the convertible into common stock, the conversion feature is not set and at the election of the board of directors. The Company also reclassed series A preferred shares increasing the preferred A shares

NOTE - 1_ BASIS OF PRESENTAT_13

NOTE - 1: BASIS OF PRESENTATION AND ORGANIZATION: Inventory (Details) - USD ($)	Jan. 31, 2023	Apr. 30, 2022
Details
Inventory	$ 103,122	$ 69,649
Inventory, Raw Materials, Gross		2,873
Inventory, Finished Goods, Gross		$ 100,249

NOTE - 2_ GOING CONCERN (Detail

NOTE - 2: GOING CONCERN (Details) - USD ($)	3 Months Ended		9 Months Ended		175 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023
Details
Net income (loss) attributed to the Company	$ 157,854	$ 143,765	$ 2,205,043	$ 654,107	$ 16,147,532
Working capital deficit	$ 1,614,053		$ 1,614,053		$ 1,614,053

NOTE - 4_ RELATED PARTY TRANS_2

NOTE - 4: RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jul. 31, 2022	Jan. 31, 2023	Apr. 30, 2022
Details
Preferred B shares issued for accrued expense - related parties, Shares	279,026
Preferred B shares issued for accrued expense - related parties, Value	$ 1,074,250	$ 1,074,250	$ 1,074,250
Payables - related parties	$ 808,128		$ 808,128	$ 1,554,639

NOTE - 5_ NOTES PAYABLE (Detail

NOTE - 5: NOTES PAYABLE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2023	Jul. 31, 2022	Jan. 31, 2023	Apr. 30, 2022
Notes payable	$ 45,042		$ 45,042	$ 375,042
Notes Payable	160,642		160,642	375,042
Note payable- related party	$ 115,600		$ 115,600	0
Preferred Stock
Preferred B shares issued for notes payable, Shares	53,750	53,750	53,750
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
Notes Payable	$ 20,042		$ 20,042

NOTE - 6. CONVERTIBLE DEBT (Det

NOTE - 6. CONVERTIBLE DEBT (Details) - USD ($)	3 Months Ended					9 Months Ended
	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Jan. 31, 2022	Jul. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022	Mar. 22, 2022	Mar. 10, 2022	Oct. 04, 2018	Mar. 05, 2018	Aug. 03, 2016	Mar. 10, 2016
Convertible notes payable, net of discount	$ 351,253					$ 351,253		$ 305,127
Common stock issued for convertible debt	21,000	$ 9,000		$ 30,881	$ 101,838	30,000	$ 132,719
Preferred B shares issued for notes payable, Value	322,500		$ 322,500			322,500
Convertible Notes Payable	305,127					$ 305,127		351,253
Common Stock
Common stock issued for conversion of debt shares							41,551
Common stock issued for convertible debt	25	2		1	3
Preferred B shares issued for notes payable, Value			$ 0
Preferred Stock
Common stock issued for convertible debt	$ 0	$ 0		$ 0	$ 0
Preferred B shares issued for notes payable, Shares	53,750		53,750			53,750
Preferred B shares issued for notes payable, Value			$ 4
Convertible Note Payable 1
Convertible notes payable, net of discount	$ 7,000					$ 7,000								$ 17,000
Preferred Stock Dividends, Shares						17,000
Common stock issued for convertible debt						$ 21,000
Convertible Note Payable 1 | Common Stock
Common stock issued for conversion of debt shares						250,139
Convertible Note Payable 2
Convertible notes payable, net of discount	12,500					$ 12,500							$ 25,000
Convertible Note Payable 3
Convertible notes payable, net of discount	20,000					20,000
Convertible Note Payable 4
Convertible notes payable, net of discount												$ 25,000
Convertible Note Payable 5
Convertible notes payable, net of discount											$ 330,626
Convertible Note Payable 6
Convertible notes payable, net of discount	285,627					285,627		$ 285,627		$ 25,000
Convertible Note Payable 7
Convertible notes payable, net of discount	$ 61,350					$ 61,350			$ 91,350

NOTE - 7. FAIR VALUE MEASUREM_4

NOTE - 7. FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES: Schedule of Derivative Liability Related to the Conversion Feature (Details) - USD ($)	3 Months Ended			9 Months Ended
	Jan. 31, 2023	Oct. 31, 2021	Jul. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022
Retirement of derivative at conversion	$ 30,274	$ 39,603	$ 170,098	$ 30,274	$ 209,702
(Gain) loss on derivative liability				(216,920)	$ (141,172)
Fair Value, Inputs, Level 3
Derivative Liability	$ 58,038			58,038		$ 305,232
Retirement of derivative at conversion				(30,274)
(Gain) loss on derivative liability				$ (216,920)

NOTE - 7. FAIR VALUE MEASUREM_5

NOTE - 7. FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES: Schedule of Assumptions Used (Details)	9 Months Ended
	Jan. 31, 2023
Fair Value Assumptions, Risk Free Interest Rate	0.0457
Fair Value Assumptions, Expected Dividend Rate	0
Fair Value Assumptions, Expected Volatility Rate	4.7100
Minimum
Fair Value Assumptions, Expected Term	0.25
Maximum
Fair Value Assumptions, Expected Term	0.42

NOTE - 8. EQUITY (Details)

NOTE - 8. EQUITY (Details) - USD ($)		3 Months Ended						9 Months Ended
	Jun. 04, 2021	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	Jan. 31, 2022	Oct. 31, 2021	Jul. 31, 2021	Jan. 31, 2023	Jan. 31, 2022	Apr. 30, 2022	Apr. 26, 2022
Common Stock, Shares Authorized		600,000,000						600,000,000		600,000,000	600,000,000
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			20,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.0001						$ 0.0001			$ 0.0001
Stockholders' Equity, Reverse Stock Split								On June 28, 2022, the Company’s common shares were reversed with each shareholder receiving one share of common stock for each 500 shares held before the reverse split. The number of shares for the three and nine months ended January 31, 2022 and year ended April 30, 2022 have been calculated to represent the number of shares after the reverse split
Common stock issued for conversion of series C preferred								$ 0	$ 375,373
Common stock issued for convertible debt		$ 21,000	$ 9,000		$ 30,881		$ 101,838	30,000	132,719
Common stock issued for Series D preferred shares								4,100
Series B Preferred Shares Issued for the Reduction of Notes Payable and Accrued Expenses, Value								2,901,905
Preferred B shares issued for accrued expense - related parties, Shares		279,026
Preferred B shares issued for accrued expense - related parties, Value		$ 1,074,250		$ 1,074,250				1,074,250
Preferred B shares issued for notes payable, Value		322,500		322,500				322,500
Preferred B shares issued for accounts payable and accrued expenses		17,500		1,505,155				1,505,155
Loss on debt settlement, accruals and/accounts payable		$ 835,829		835,829
Preferred shares issued for service			132,492	162,500				$ 294,997	$ 0
Series B Preferred Shares not issued		25,000						25,000
Convertible Note Payable 1
Common stock issued for convertible debt								$ 21,000
Common Stock
Common stock issued for preferred shares, Shares							26,087		147,568
Common stock issued for conversion of debt shares									41,551
Common stock issued for convertible debt		$ 25	$ 2		$ 1		$ 3
Common stock issued for preferred share conversion, Shares		96,899	73,350					96,899
Common stock issued for Series D preferred shares, Shares		27,356						27,356
Common stock issued for Series D preferred shares		$ 3
Common stock issued for Mezzanine conversion, Shares					95,649	25,832
Preferred B shares issued for accrued expense - related parties, Value				0
Preferred B shares issued for notes payable, Value				0
Preferred B shares issued for accounts payable and accrued expenses		0		0
Loss on debt settlement, accruals and/accounts payable				0
Preferred shares issued for service			$ 0	$ 0
Common Stock | Convertible Note Payable 1
Common stock issued for conversion of debt shares								250,139
Preferred Stock
Common stock issued for preferred shares, Shares							(97,405)
Common stock issued for convertible debt		$ 0	$ 0		$ 0		$ 0
Common stock issued for preferred share conversion, Shares		(9,690)	(7,335)					9,690
Common stock issued for Series D preferred shares, Shares		(4)						4
Common stock issued for Series D preferred shares		$ 0
Common stock issued for Mezzanine conversion, Shares					(146,850)	(92,350)			(236,605)
Series B Preferred Shares Issued for the Reduction of Notes Payable and Accrued Expenses, Shares								697,662
Preferred B shares issued for accrued expense - related parties, Shares				279,026				279,026
Preferred B shares issued for accrued expense - related parties, Value				$ 28
Preferred B shares issued for notes payable, Shares		53,750		53,750				53,750
Preferred B shares issued for notes payable, Value				$ 4
Preferred B shares issued for accounts payable and accrued expenses, Shares		9,333		389,886				364,886
Preferred B shares issued for accounts payable and accrued expenses		$ 1		$ 39
Loss on debt settlement, accruals and/accounts payable				0
Preferred shares issued for service, Shares			25,000					50,000
Preferred shares issued for service			$ 2	$ 0
Common Stock Issuance 2
Stock Issued During Period, Shares, New Issues					41,551
Stock Issued During Period, Value, New Issues					$ 132,719
Common Stock Issuance 3
Stock Issued During Period, Shares, New Issues		27,439
Stock Issued During Period, Value, New Issues		$ 9,000
Common Stock Issuance 12
Stock Issued During Period, Shares, New Issues	114,500
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 98,750
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		3,583,864						3,583,864		3,583,264
Preferred Stock, Shares Outstanding		3,583,864						3,583,864		3,583,264
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 shares issued for service								$ 294,992
Preferred Stock, Shares Issued		1,259,970						1,259,970		520,000
Preferred Stock, Shares Outstanding		1,259,970						1,259,970		520,000
Series C Preferred Stock
Preferred Stock, Shares Issued		600						600
Preferred Stock, Shares Outstanding		600						600

NOTE - 9. COMMITMENTS AND CON_2

NOTE - 9. COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended
	Jan. 31, 2023 USD ($)
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