Defense Technologies International (DTII) 10-K/A 25 Aug 23 2023 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2023	Aug. 25, 2023	Oct. 31, 2022
Details
Registrant CIK	0001533357
Fiscal Year End	--04-30
Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form	10-K/A
Period End date	Apr. 30, 2023
Tax Identification Number (TIN)	99-0363802
Number of common stock shares outstanding		2,488,678
Public Float			$ 194,068
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Shell Company	false
Small Business	true
Emerging Growth Company	false
Document Financial Statement Error Correction	false
Amendment Description	A draft of the Company 10-K was incorrectly filed on August 15, 2023 without approval. It should not be relied on as the audited financials of the Company. The amended copy being filed herein accurately reflects the Company's financial conditions as of April 30, 2023.
Document Annual 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	true
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Auditor Name	Fruci & Associates II, PLLC
Auditor Firm ID	5525
Auditor Location	Spokane, Washington

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Current assets
Cash	$ 804	$ 5,761
Inventory	34,512	69,649
Total current assets	35,316	75,407
Fixed assets , net of depreciation of $34,911 and $26,235	0	8,676
Total assets	35,316	84,083
Current liabilities
Accounts payable and accrued expenses	260,765	700,921
Accrued license agreement payment	37,500	171,300
Accrued interest and fees payable	150,517	147,877
Customer deposits	30,375	30,375
Derivative liabilities	65,826	305,232
Convertible notes payable, net of discount	319,767	305,127
Payables - related parties	910,524	1,554,639
Notes payable	64,092	375,042
Notes payable- related party	115,600	0
Total current liabilities	1,954,966	3,590,513
Total liabilities	1,954,966	3,590,513
Commitments and contingencies	0	0
Stockholders' deficit
Common shares	181	49
Additional paid-in capital	14,905,851	10,657,067
Accumulated deficit	(16,527,130)	(13,916,844)
Total	(1,620,615)	(3,259,318)
Non-controlling interest	(299,035)	(247,112)
Total stockholders' deficit	(1,919,650)	(3,506,430)
Total liabilities and stockholders' deficit	35,316	84,083
Series A Preferred Stock
Stockholders' deficit
Preferred shares	292	358
Series B Preferred Stock
Stockholders' deficit
Preferred shares	$ 191	$ 52

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - USD ($)	Apr. 30, 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	1,803,042	487,408
Common Stock, Shares, Outstanding	1,803,042	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	2,925,369	3,583,264
Preferred Stock, Shares Outstanding	2,925,369	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	1,913,655	520,000
Preferred Stock, Shares Outstanding	1,913,655	520,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Condensed Consolidated Statement of Operations
Revenue	$ 0	$ 0
Cost of goods	0	0
Operating expenses
Consulting fees	1,180,900	495,000
Depreciation	8,675	11,660
Development	259,243	0
General and administrative	285,297	360,937
Total operating expenses	1,734,115	867,597
Loss from operations	(1,734,115)	(743,128)
Other income (expense)
Loss on stock issuance	0	(65,007)
Gain (loss) on notes payable	0	(21,610)
Finance and interest cost on notes	0	(7,500)
Impairment of asset	(40,586)	0
Inventory adjustment	(5,397)	(8,728)
Interest expense including penalty and debt discount	(163,643)	(203,388)
Gain (loss) on derivative liabilities	165,506	492,187
Gain (loss) on extinguishment of debt	(849,329)	(36,682)
Total other income (expense)	(893,449)	149,272
Gain(loss) before income taxes	(2,627,564)	(718,325)
Provision for income taxes	0	0
Net gain (loss)	(2,627,564)	(718,325)
Non-controlling interest in net loss of consolidated subsidiary	51,923	42,701
Net gain (loss) attributed to the Company	$ (2,575,641)	$ (675,624)
Net loss per common share - basic and diluted	$ (384.74)	$ (2.25)
Weighted average shares outstanding - basic and diluted	670,681	299,712

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Additional Paid-in Capital	Total	Preferred Stock	Common Stock
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2021			$ 344	$ 18
Shares, Outstanding, Beginning Balance at Apr. 30, 2021			3,690,069	180,485
Common stock issued for conversion of debt, Value			$ 0	$ 4
Common stock issued for preferred shares, Value			$ 0	$ 27
Common stock issued for preferred shares, Shares			(450,700)	265,241
Rounding of shares issued			$ 0	$ 0
Rounding of shares issued, shares				131
Temporary equity - Preferred shares, Stock			206,000
Retirement of derivative at conversion		$ 211,103	$ 0	$ 0
Net income (loss) before non-controlling interest		(718,325)	0	0
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2022		(3,506,430)	$ 410	$ 49
Shares, Outstanding, Ending Balance at Apr. 30, 2022			4,103,864	487,408
Common stock issued for conversion of debt shares				41,551
Temporary equity- Preferred shares issued for cash			$ 0	$ 0
Temporary equity- preferred shares issued for debt			$ 0	0
Temporary equity- preferred shares issued for debt Share			600
Deemed dividend on preferred shares			$ 0	0
Preferred shares issued for convertible debt			$ 7	0
Preferred shares issued for convertible debt Share			657,895
Shares issued for service		0
Gain (loss) on extinguishment of debt		36,682
Deemed dividend on preferred shares			$ 0	0
Common stock issued for conversion of debt, Value			0	102
Retirement of derivative at conversion		73,900	0	0
Net income (loss) before non-controlling interest		(2,627,564)	0	0
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2023		(1,919,650)	$ 483	$ 181
Shares, Outstanding, Ending Balance at Apr. 30, 2023			4,839,616	1,803,042
Common stock issued for conversion of debt shares				1,023,626
Deemed dividend on preferred shares			$ 0	$ 0
Common stock issued for preferred shares conversion			$ 0	$ 29
Common stock issued for preferred shares conversion			(21,235)	212,353
Preferred shares issued to related parties		1,074,250	$ 28	$ 0
Preferred shares issued to related parties			279,026
Preferred shares issued for accrued expense	$ 1,505,118		$ 39	0
Preferred shares issued for accrued expense			399,219
Shares issued for service		294,998	$ 2	0
Shares issued for service			25,000
Preferred shares reclassified to equity			$ 0	$ 1
Preferred shares reclassified to equity				0
Preferred shares for notes payable		322,500	$ 4	$ 0
Preferred shares for notes payable			53,750
Common stock issued for conversion of D shares			$ 0	$ 0
Common stock issued for conversion of D shares			(8)	79,766
Gain (loss) on extinguishment of debt		$ 849,329	$ 0	$ 0
Deemed dividend on preferred shares			0	0
Common shares returned			$ 0	$ 0
Common shares returned				(111)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Cash flows from operating activities
Net income (loss) before non-controlling interest	$ (2,627,564)	$ (718,325)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	8,676	11,660
Shares issued for service	294,998	0
Amortization of debt discount and financing fees	91,350	96,160
(Gain) loss on derivative liabilities	(165,506)	(492,187)
(Gain) loss on extinguishment of debt	0	36,682
Gain (loss) on issuance of convertible notes	0	(21,610)
Loss on stock issuance	849,329	65,007
Change in operating assets and liabilities
(Increase) decrease in inventory	35,134	(265)
Increase in accounts payable and accrued expense	973,841	412,842
Prepaid	0	20,000
Increase in payables - related parties	430,135	304,821
Net cash used in operating activities	(109,607)	(285,215)
Net Cash Provided by (Used in) Investing Activities
Temporary equity from preferred shares for cash	0	177,500
Proceeds from notes payable- related party	134,650	0
Proceeds from convertible notes payable, net	0	75,000
Proceeds (repayment) from notes payable	(30,000)	(5,733)
Net Cash Provided by (Used in) Financing Activities	104,650	246,767
Net increase (decrease) in cash	(4,957)	(38,448)
Cash at beginning of the year	5,761	44,209
Cash at end of the year	804	5,761
Supplemental Cash Flow Information
Interest paid	0	0
Income tax paid	0	0
Non-Monetary Transactions
Interest accrued on preferred shares	34,645	12,217
Common stock issued for convertible debt	76,711	132,728
Common stock issued for conversion of preferred shares	0	470,982
Retirement of derivative at conversion	73,900	211,103
Derivative liabilities for day 1 on tainted convertible notes	0	90,656
Preferred shares issued for convertible debt	322,499	563,318
Preferred shares issued for payment of debt	1,505,157	25,000
Preferred shares issued for accrued liabilities - related party	$ 1,074,250	$ 0

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Continuation of Business	12 Months Ended
	Apr. 30, 2023
Notes
Note 1 - Nature of Operations and Continuation of Business	NOTE 1 - NATURE OF BUSINESS AND CONTINUED OPERATIONS 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 represent the Company’s expansion goals more fully into the advanced technology sector. 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 four individuals and entities. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. On January 19, 2018, the Board of Directors, with the approval of a majority of the shareholders, passed a resolution to affect a reverse split of the Company’s outstanding common stock on a 1 share for 1,500 shares (1:1500) basis. The reverse split was effective on March 20, 2018. The number of shares in the financials are reflective of the reverse split. On June 28, 2022, the Company received approval for a reverse split of its common shares of 1:500. As a result of the reverse split all common shares in the 10-K are restated with the number of shares effected by the reverse. Going Concern These 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 April 30, 2023, the Company had no revenue, has accumulated deficit of $16,527,130 and a working capital deficit of $1,919,650 and expects to incur further losses in the development of its business, all of which cast substantial doubt about the Company’s ability to continue as a going concern. 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 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. There is no assurance that funding will be available to continue the Company’s business operations.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2023
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These 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. 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 has evaluated the impact that this new guidance will have on its financial statements and concluded there will be no change. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations. Consolidation and Non-Controlling Interest These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 10,883 common shares, or 23.72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835. 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 balance sheet presented as of April 30, 2022. Impairment of Inventory The Company reviews the carrying value of its assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the asset. The Company determined although their inventory is salable, none has been sold for over 2 years, but there is a potential of obsolescence to the asset. This could occur due to refinement of the finished product or enhancement of the parts used in the product. The Company has determined that some impairment has occurred and is reserving an impairment. As of April 30, 2023, the Company reserved $40,586 as an impairment of the value of the inventory. Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options and warrants, using the treasury stock method, convertible preferred stock, and convertible debt, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive common shares if their effect is antidilutive. As of April 30, 2023, convertible debt and related accrued interest payable plus conversion of A, B and D preferred shares are convertible into 48,924,638 shares of the Company’s common stock. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, Level 1: applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2: applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3: applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As of April 30, 2023 and 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. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2023 and 2022 Total Level 1 Level 2 Level 3 2022 Derivative liabilities $ 305,232 $ -- $ -- $ 305,232 Total liability measured at fair value $ 305,232 $ -- $ -- $ 305,232 2023 Derivate liabilities $ 65,826 $ -- $ -- $ 65,826 Total liability measured at fair value $ 65,826 $ -- $ -- $ 65,826 Derivative Liabilities We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Non-Monetary Transactions All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued, or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. C ash and Cash Equivalents The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents. Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products, work in progress of zero and finished goods for sale with a total value of inventory after impairment of $34,512. Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets which is 36 months. 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 3 - License Agreement

Note 3 - License Agreement	12 Months Ended
	Apr. 30, 2023
Notes
Note 3 - License Agreement	NOTE 3 – LICENSE AGREEMENT Effective July 15, 2016, the Company executed documents intended to finalize the acquisition of 100% of Defense Technology Corporation, a non-related privately held Colorado company ("DTC"), a developer of defense, detection and protection products to improve security for Anchor schools and other public facilities. Subsequently, the Company and DTC mutually agreed to rescind the acquisition of DTC and entered into a Rescission Agreement and Mutual Release (the "Rescission Agreement"), dated October 17, 2016. In connection with the Rescission Agreement with the Company, DTC rescinded its agreement with the inventor and developer of the technology and assets that were subject to the original agreement between the Company and DTC. On October 19, 2016, the Company entered into a new 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 term of the License Agreement will be from October 19, 2016 until the expiration of the last to expire of the licensed issued patents or patents to be issued. The Company agreed to pay CCS an initial licensing fee of $25,000 and to pay ongoing royalties at the end of each six-month period at the rate of the greater of 5% of gross sales used or sold, or the minimum royalty payment of $25,000. The Company also agreed to compensate investors that have provided funding for the development of CCS's technology with 5 shares of the Company's common stock. Additionally, CCS will be entitled to receive 1 shares of the Company's common stock upon completed sales of 1,000 passive scanner units based on the CCS technology. The Independent Contractor Agreement between the Company and CCS provides that CCS will provide support for the development of the security technology and products. An initial payment of $5,000 was paid to CCS plus ongoing hourly compensation for services provided. The Company capitalized the costs to acquire the License Agreement, including the $25,000 initial licensing fee and the estimated value of $353,600 of the 5 shares of the Company's common stock issued on November 10, 2016 to the CCS investors, which value was based on the closing market price of the Company's common stock on the date of the Definitive Agreement. The Company has recorded a current liability of $37,500 in its consolidated balance sheet as of April 30, 2023 and $171,300 as of April 30, 2022. The decrease in amount owed from year 2023 to 2022 is due to the conversion of debt to preferred shares during the fiscal year ended April 30, 2023. Once sales of products based on the CCS technology begin, the Company will amortize the capitalized costs over the estimated life of the license agreement as determined by the legal life of patents issued. On January 15, 2017, the Company transferred the License Agreement to PSSI in exchange for 15,000,000 common shares of PSSI, or 65.38% ownership. During the FY 2018 the Company increased its ownership of PSSI to 17,500,000 shares or 76.28% of the Company. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. On January 22, 2017, the Company and CCS entered into an Amendment to the Definitive Agreement, whereby CCS consented to the transfer of the Definitive Agreement, Patent License Agreement, and Independent Contractor Agreement to PSSI and agreed to extend the due dates of certain payments due CCS to April 30, 2017. In exchange, CCS received 100,000 shares of PSSI common stock. Also, in connection with the Amendment to the Definitive Agreement, the investors that provided funding for the development of CCS's technology received 500,000 shares of PSSI common stock. The Company reviewed its valuation of the license agreement and as of April 30, 2019 the Company elected to fully impair its licenses agreement resulting in an impairment loss of $378,600.

Note 4 - Related Party Transact

Note 4 - Related Party Transactions and Balances	12 Months Ended
	Apr. 30, 2023
Notes
Note 4 - Related Party Transactions and Balances	NOTE 4 - RELATED PARTY TRANSACTIONS Payables – Related Parties During the years ended April 30, 2023 and 2022, management and administrative services were compensated by the Company pursuant to: a Service Agreement between the Company and Merrill Moses, President, CEO, Secretary, acting CFO and director, dated April 25, 2016; a Service Agreement between the Company and Charles Hooper, director, dated May 20, 2016; and an Administration Agreement with EMAC Handles AG (“EMAC”), a shareholder of the Company and PSSI, executed on March 15, 2011 and renewed on May 1, 2014. During the year ended April 30, 2022, management and administrative services were compensated by PSSI pursuant to a Service Agreement between PSSI and Merrill Moses, dated January 12, 2017 and effective February 1, 2017 and an Administration and Management Agreement dated January 12, 2017 between PSSI and RAB Investments AG (“RAB”), a significant lender of the Company and a shareholder of PSSI. The fees are 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 the Company’s 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. Previously on December 11, 2018, the Board of Directors resolved to change the terms of the company’s Series A and Series B Preferred Shares from ten (10) shares of DTII common stock for each one (1) share of Preferred Stock, to five (5) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms applied to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. 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 April 30, 2023, the outstanding balance on the loan agreement was $115,600 plus accrued interest. During the year ended April 30, 2023, the Company entered into a loan agreement with Star Anchor, a related party, for short term loans. The loans bear interest at 6% per annum. As of April 30, 2023, the outstanding balance on the loan agreement was $19,050 plus accrued interest. During the year ended April 30, 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 April 30, 2023 and 2022, the Company had payable balances due to related parties totaling $910,524 and $1,554,639, respectively, which resulted from transactions with shareholders, officers and directors of the Company.

Note 5 - Notes Payable

Note 5 - Notes Payable	12 Months Ended
	Apr. 30, 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 receive $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 noteholder will receive 300 shares of the Company’s common stock plus 200 warrants to purchase common shares within three years at $1,250 per share. As of April 30, 2023, the warrants had expired. 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. As of April 30, 2023 the Company owed the note holder $20,042 plus interest. As of April 30, 2023 the note is in default. 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 year ended April 30, 2023, the Company entered into a loan agreement with Star Anchor for short term loans. The loans bear interest at 6% per annum. As of April 30, 2023, the outstanding balance on the loan agreement was $19,050 plus accrued interest. As of April 30, 2023 and 2022, the outstanding balances of notes payable was $175,692 and $375,042, respectively.

Note 6 - Convertible Debt

Note 6 - Convertible Debt	12 Months Ended
	Apr. 30, 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 $25 per share. The Company recorded a debt discount and a beneficial conversion feature of $17,000 at the inception of the note. As of April 30, 2023 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 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. The Company issued shares of series A preferred with a value of $ 25,000 for payment against the convertible note. On April 28, 2023 the Company issued 145,000 shares of common stock with a value of $7,250 for payment against the note. As of April 30, 2023, the outstanding balance of the notes were $278,376 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 $300 per share or of 60% of the lowest trading price for twenty days prior to conversion, whichever is the lowest. The note and all subsequent notes from Ionic contain reset provisions. Based on the reset provision the conversion price as of April 30, 2021 was $4.20 per share. An additional $5,000 was added to the note for note extension leaving the balance as of April 30, 2021 of $225,000. On April 29, 2022 the Company issued 600 shares of series D convertible preferred with a value of $600,000 for the payment of $563,318 of convertible debt and accrued interest plus the calculation of warrants outstanding to Ionic Ventures cancelling both notes to Ionic Ventures. As a result of this transaction the Company incurred a loss on settlement of debt of $36,682. During the year ended April 30, 2022, the Company issued 41,551 shares of common stock in the conversion of $132,728 convertible notes and accrued interest. During the year ended April 30, 2023, the Company issued 1,023,626 shares of common stock in the conversion of $76,711 convertible notes and accrued interest. During the year ended April 30, 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 April 30, 2023, and April 30, 2022, the convertible debt outstanding, net of discount, was $319,767 and $305,127, respectively. During the years ended April 30, 2023 and 2022, we had the following activity in our derivative liabilities: Balance at April 30, 2021 910,511 Issuance and conversion of convertible debt, net (113,092) Gain on derivative liability (492,187) Balance at April 30, 2022 305,232 Issuance and conversion of convertible debt, net (73,900) Gain on derivative liability (165,506) Balance at April 30, 2023 65,826 The estimated fair value of the derivative liabilities at April 30, 2023 and 2022 were calculated using the American Binomial pricing model with the following assumptions: 2023 2022 Risk-free interest rate 4.74% .25% Expected life in years 0.10 0.25-0.96 Dividend yield 0% 0% Expected volatility 318.00% 222.00%

Note 7 - Equity

Note 7 - Equity	12 Months Ended
	Apr. 30, 2023
Notes
Note 7 - Equity	NOTE 7 - EQUITY Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated a Series A, a Series B and 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. During the year ended April 30, 2019, the Company converted 200,000 shares of Series A preferred into 4,000 shares of common stock. On May 9, 2019, DTII’s Board of Directors unanimously resolved to revise the terms of the company’s Series A and Series B Preferred Shares. Under the new terms, the conversion right of both Series A and B Preferred Shares was changed from five (5) shares of DTII common stock for each one (1) share of Preferred Stock, to a new conversion right of ten (10) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms apply to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. The Board received the unanimous consent to the changed terms from each current Preferred shareholder. On May 20, 2019, the Company approved the issuance of 5,663 shares of its common stock for the conversion of 283,135 for Series A preferred with a value of $28. As of April 30, 2022, the Common shares had not been issued and the conversion was not completed. During the year ended April 30, 2022, the Company converted 456,605 shares of series C preferred into 265,241 shares of common stock with a value of $470,981. On March 10, 2022 the Company issued 657,895 shares of series A preferred for the payment of $25,000 of convertible debt. On April 9, 2023, the Company cancelled the 657,895 shares of series A preferred and issued 657,895 of series B preferred to replace the cancelled A shares. During the year ended April 30, 2022 the Company issued 600 shares of series D convertible preferred, with a value of $600,000 for the conversion of $563,318 of convertible debt and accrued interest plus the calculation of warrants outstanding to Ionic Ventures. The preferred shares are convertible into common shares at the lower of $0.50 per share or 80% of the lowest trading price 20 days prior to conversion. During the year ended April 30, 2023, the Company issued 731,995 shares of series B preferred for the reduction of $2,901,836 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 399,219 shares for the payment of $1,505,118 of accounts payable and accrued expenses. The Company realized a loss on settlement of debt and accruals of $849,329 from the issuance of the series B preferred during the year ended April 30, 2023. 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 year ended April 30, 2023 the Company issued 25,000 shares of series B preferred for $294,998 for service. As of April 30, 2023 the Company had 2,925,369 shares of Series A, 1,913,655 Series B shares and 592 shares of series D preferred shares issued and outstanding. Common Stock: The Company has 400,000,000 shares of $0.0001 par value common stock authorized. During the year ended April 30, 2022 the Company completed a reverse split of one share for each 500 shares. The presentation of the common shares are retroactive in the number of shares outstanding for both 2022 and 2021. The reverse resulted in a decrease in common stock and an increase in paid in capital. During the year ended April 30, 2022 the Company issued 41,551 shares of common stock for the conversion of $132,728 of convertible debt and accrued interest. During the year ended April 30, 2022 the Company issued 265,241 shares of common stock for the conversion of 450,700 series C preferred shares with a value of $469,579. During the year ended April 30, 2023, the Company issued 1,023,626 shares of common stock for the conversion of $76,711 of convertible debt. During the year ended April 30, 2023, the Company issued 292,119 shares of common stock for the conversion of 21,235 Series B preferred shares. During the year ended April 30, 2023, the Company issued 79,766 shares of common stock for the conversion of 8 Series D preferred shares.

Note 8 - Warrants and Options

Note 8 - Warrants and Options	12 Months Ended
	Apr. 30, 2023
Notes
Note 8 - Warrants and Options	NOTE 8 – WARRANTS AND OPTIONS During the year ended April 30, 2019 the Company issued 1,200 warrants with a conversion price of $350 to $1,250 to four individuals and 500 options with a conversion price of $500 to one individual. The warrants have a three year term and are convertible into the common shares of the Company. Of the 1,200 warrants issued; the Company issued 800 warrants to Ionic Ventures as part of the convertible notes. The warrants contained an antidilution and reset provision to adjust to futures shares issued at a conversion price lower than the initial conversion price of $350. Along with the reset provision the length of maturity of the warrants was extended. Based on the reset provisions the number of warrants increased to 66,667 with a reset conversion price of $4.20 resulting in a down round amount of $903,270 during the year ended April 30, 2020. During the year ended April 30, 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 133,213. 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. On April 29, 2022 the Company issued 600 series D preferred shares with a value of $600,000 to Ionic Ventures in exchange for the convertible debt interest and the cancellation of all warrants outstanding. As of April 30, 2022 and 2023 there were zero warrants outstanding. A summary of the Company’s stock options and warrants as of April 30, 2023, and changes during the two years then ended is as follows: Options and Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2021 38,367 14.30 2.48 $ 239,861 Granted by adjustment 133,213 1.40 2.31 -- Exercised -- -- -- -- Forfeited, expired or cancelled (1,580) -- -- -- Exchanged for preferred shares (200,000) -- -- -- Outstanding and excisable at April 30, 2022 -- -- -- -- Exercised -- -- -- -- Forfeited, expired or cancelled -- -- -- -- Outstanding and exercisable at April 30, 2023 -- -- -- --

Note 9 - Income Tax

Note 9 - Income Tax	12 Months Ended
	Apr. 30, 2023
Notes
Note 9 - Income Tax	NOTE 9 – INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by the valuation allowances when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company’s deferred tax assets for the Company consisted of the following as of April 30, 2023 and 2022: 2023 2022 Income/(Loss) Before Income Taxes $ (2,627,563) $ (718,325) Taxable income(loss) (2,462,057) (242,327) Valuation Allowance 1,069,501 Net Operating Losses (7,554,918) (5,092,861) Tax Rate 21% 21% Deferred Tax Assets (1,586,533) (1,069,501) Valuation Allowance 1,586,533 1,069,501 Net Deferred Tax Assets $ -- $ -- The Company had a net loss of for the years ended April 30, 2023 and 2022, respectively. As of April 30, 2023, the Company had a net operating loss carry forward of $7,554,918 which can be used to offset future taxable income. A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended April 30, 2023 and 2022 as follows: 2023 2022 U.S. federal statutory rate 21% 21% Net operating loss (21%) (21%) Effective tax rate --% --% The Company’s tax years within the United States remain open for review back to 2016. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Apr. 30, 2023
Notes
Note 10 - Commitments and Contingencies	NOTE 10 – COMMITMENTS AND CONTINGENCIES The Company has the following commitments as of April 30, 2023: a) Administration Agreement with EMAC Handels AG, renewed effective May 1, 2014 for a period of three years. 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 Handels AG, for general fees of $5,000 per month, office rent of $250 and telephone of $125 beginning January 2017, the issuance of 2,000 common shares of PSSI and a 12% royalty calculated on defines sales revenues payable within 10 days after the monthly sales. e) Service Agreement of PSSI signed January 12, 2017 with Merrill W. Moses, President, Director and CEO, for services of $2,500 per month beginning February 2017 and the issuance of 333 common shares of PSSI. f) Business Development and Consulting Agreement of PSSI signed January 15, 2017 with WSMG Advisors, Inc., for finder’s fees of 10% of funding raised for PSSI and the issuance of 1,000 common shares of PSSI.

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
	Apr. 30, 2023
Notes
Note 11 - Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS During the period from May 1 to the date of filing the Company issued 569,681 shares of common stock with a value of $14,686 for the conversion of convertible debt. During the period from May 1 to the date of filing the Company issued 115,955 shares of common stock with a value of $3,188 for the conversion of three series D convertible preferred shares. During the period from May 1 to the date of filing the Company issued 200,000 shares of common stock with a value of $10,000 for cash. The Company has evaluated subsequent events to determine events occurring after April 30, 2023 through the date of this report that would have a material impact on the Company’s financial results or require disclosure and have determined none exist.

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations and Continuation of Business: Going Concern (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Going Concern	Going Concern These 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 April 30, 2023, the Company had no revenue, has accumulated deficit of $16,527,130 and a working capital deficit of $1,919,650 and expects to incur further losses in the development of its business, all of which cast substantial doubt about the Company’s ability to continue as a going concern. 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 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. There is no assurance that funding will be available to continue the Company’s business operations.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Basis of Presentation	Basis of Presentation These 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.

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Apr. 30, 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 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 has evaluated the impact that this new guidance will have on its financial statements and concluded there will be no change. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies: Consolidation and Non-Controlling Interest (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Consolidation and Non-Controlling Interest	Consolidation and Non-Controlling Interest These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 10,883 common shares, or 23.72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835. 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 balance sheet presented as of April 30, 2022.

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies: Impairment of Inventory (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Impairment of Inventory	Impairment of Inventory The Company reviews the carrying value of its assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the asset. The Company determined although their inventory is salable, none has been sold for over 2 years, but there is a potential of obsolescence to the asset. This could occur due to refinement of the finished product or enhancement of the parts used in the product. The Company has determined that some impairment has occurred and is reserving an impairment. As of April 30, 2023, the Company reserved $40,586 as an impairment of the value of the inventory.

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Basic and Diluted Net Loss Per Share	Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options and warrants, using the treasury stock method, convertible preferred stock, and convertible debt, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive common shares if their effect is antidilutive. As of April 30, 2023, convertible debt and related accrued interest payable plus conversion of A, B and D preferred shares are convertible into 48,924,638 shares of the Company’s common stock.

Note 2 - Summary of Significa_7

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes

Note 2 - Summary of Significa_8

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Note 2 - Summary of Significa_9

Note 2 - Summary of Significant Accounting Policies: Financial Instruments (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Financial Instruments	Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, Level 1: applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2: applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3: applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As of April 30, 2023 and 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. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2023 and 2022 Total Level 1 Level 2 Level 3 2022 Derivative liabilities $ 305,232 $ -- $ -- $ 305,232 Total liability measured at fair value $ 305,232 $ -- $ -- $ 305,232 2023 Derivate liabilities $ 65,826 $ -- $ -- $ 65,826 Total liability measured at fair value $ 65,826 $ -- $ -- $ 65,826

Note 2 - Summary of Signific_10

Note 2 - Summary of Significant Accounting Policies: Derivative Liabilities (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Derivative Liabilities	Derivative Liabilities We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.

Note 2 - Summary of Signific_11

Note 2 - Summary of Significant Accounting Policies: Non-monetary Transactions (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Non-monetary Transactions	Non-Monetary Transactions All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued, or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued.

Note 2 - Summary of Signific_12

Note 2 - Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.

Note 2 - Summary of Signific_13

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Cash and Cash Equivalents	C ash and Cash Equivalents The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents.

Note 2 - Summary of Signific_14

Note 2 - Summary of Significant Accounting Policies: Inventory (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Inventory	Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products, work in progress of zero and finished goods for sale with a total value of inventory after impairment of $34,512.

Note 2 - Summary of Signific_15

Note 2 - Summary of Significant Accounting Policies: Equipment (Policies)	12 Months Ended
	Apr. 30, 2023
Policies
Equipment	Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets which is 36 months. 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 2 - Summary of Signific_16

Note 2 - Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Tables)	12 Months Ended
	Apr. 30, 2023
Tables/Schedules
Fair Value, Assets Measured on Recurring Basis	Total Level 1 Level 2 Level 3 2022 Derivative liabilities $ 305,232 $ -- $ -- $ 305,232 Total liability measured at fair value $ 305,232 $ -- $ -- $ 305,232 2023 Derivate liabilities $ 65,826 $ -- $ -- $ 65,826 Total liability measured at fair value $ 65,826 $ -- $ -- $ 65,826

Note 6 - Convertible Debt_ Sche

Note 6 - Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	12 Months Ended
	Apr. 30, 2023
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Balance at April 30, 2021 910,511 Issuance and conversion of convertible debt, net (113,092) Gain on derivative liability (492,187) Balance at April 30, 2022 305,232 Issuance and conversion of convertible debt, net (73,900) Gain on derivative liability (165,506) Balance at April 30, 2023 65,826

Note 6 - Convertible Debt_ Sc_2

Note 6 - Convertible Debt: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Tables)	12 Months Ended
	Apr. 30, 2023
Tables/Schedules
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	2023 2022 Risk-free interest rate 4.74% .25% Expected life in years 0.10 0.25-0.96 Dividend yield 0% 0% Expected volatility 318.00% 222.00%

Note 8 - Warrants and Options_

Note 8 - Warrants and Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Tables)	12 Months Ended
	Apr. 30, 2023
Stock Options
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	Options and Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2021 38,367 14.30 2.48 $ 239,861 Granted by adjustment 133,213 1.40 2.31 -- Exercised -- -- -- -- Forfeited, expired or cancelled (1,580) -- -- -- Exchanged for preferred shares (200,000) -- -- -- Outstanding and excisable at April 30, 2022 -- -- -- -- Exercised -- -- -- -- Forfeited, expired or cancelled -- -- -- -- Outstanding and exercisable at April 30, 2023 -- -- -- --

Note 9 - Income Tax_ Schedule o

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Apr. 30, 2023
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2023 2022 Income/(Loss) Before Income Taxes $ (2,627,563) $ (718,325) Taxable income(loss) (2,462,057) (242,327) Valuation Allowance 1,069,501 Net Operating Losses (7,554,918) (5,092,861) Tax Rate 21% 21% Deferred Tax Assets (1,586,533) (1,069,501) Valuation Allowance 1,586,533 1,069,501 Net Deferred Tax Assets $ -- $ --

Note 9 - Income Tax_ Schedule_2

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Apr. 30, 2023
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2023 2022 U.S. federal statutory rate 21% 21% Net operating loss (21%) (21%) Effective tax rate --% --%

Note 1 - Nature of Operations_3

Note 1 - Nature of Operations and Continuation of Business (Details)	12 Months Ended
	Apr. 30, 2023
Details
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	May 27, 1998

Note 1 - Nature of Operations_4

Note 1 - Nature of Operations and Continuation of Business: Going Concern (Details) - USD ($)	12 Months Ended		178 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2023
Details
Net gain (loss) attributed to the Company	$ 2,575,641	$ 675,624	$ 16,527,130
Working capital deficit	$ 1,919,650		$ 1,919,650

Note 2 - Summary of Signific_17

Note 2 - Summary of Significant Accounting Policies: Impairment of Inventory (Details) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Details
Impairment of asset	$ 40,586	$ 0

Note 2 - Summary of Signific_18

Note 2 - Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Details)	Apr. 30, 2023 shares
Details
Convertible debt and related accrued interest payable plus conversion of A, B and D preferred shares convertible into shares of common stoc	48,924,638

Note 2 - Summary of Signific_19

Note 2 - Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Fair Value, Inputs, Level 1
Derivative Liability, Subject to Master Netting Arrangement, Asset Offset	$ 0	$ 0
Derivative Liability, Subject to Master Netting Arrangement, before Offset of Collateral		0
Convertible Promissory Note	0
Fair Value, Inputs, Level 2
Derivative Liability, Subject to Master Netting Arrangement, Asset Offset	0	0
Derivative Liability, Subject to Master Netting Arrangement, before Offset of Collateral		0
Convertible Promissory Note	0
Fair Value, Inputs, Level 3
Derivative Liability, Subject to Master Netting Arrangement, Asset Offset	65,826	305,232
Derivative Liability, Subject to Master Netting Arrangement, before Offset of Collateral		305,232
Convertible Promissory Note	65,826
Derivative Liability, Subject to Master Netting Arrangement, Asset Offset	65,826	305,232
Derivative Liability, Subject to Master Netting Arrangement, before Offset of Collateral		$ 305,232
Convertible Promissory Note	$ 65,826

Note 3 - License Agreement (Det

Note 3 - License Agreement (Details)	12 Months Ended
	Apr. 30, 2023 USD ($)
Impairment, Long-Lived Asset, Held-for-Use	$ 378,600
Initial License Fee
Intangible Assets, Current	25,000
License Agreement
Intangible Assets, Current	$ 353,600

Note 4 - Related Party Transa_2

Note 4 - Related Party Transactions and Balances (Details) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Notes payable- related party	$ 115,600	$ 0
Loan agreement	19,050
Preferred shares issued to related parties	1,074,250
Accounts Payable, Related Parties, Current	$ 910,524	$ 1,554,639
Preferred Stock
Preferred shares issued to related parties	279,026
Preferred shares issued to related parties	$ 28

Note 5 - Notes Payable (Details

Note 5 - Notes Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2022
Notes payable	$ 64,092	$ 64,092	$ 375,042
Notes Payable, Net	175,692	175,692	375,042
Notes payable- related party	115,600	115,600	0
Loan agreement	$ 19,050	$ 19,050
Preferred Stock
Preferred shares for notes payable	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, Net	$ 20,042	$ 20,042

Note 6 - Convertible Debt (Deta

Note 6 - Convertible Debt (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2022
Convertible notes payable, net of discount	$ 319,767	$ 319,767	$ 305,127
Gain (loss) on extinguishment of debt		849,329	36,682
Common stock issued for convertible debt		76,711	132,728
Preferred shares for notes payable		322,500
Convertible Notes Payable	$ 305,127	305,127	$ 319,767
Common Stock
Gain (loss) on extinguishment of debt		$ 0
Common stock issued for conversion of debt shares		1,023,626	41,551
Preferred shares for notes payable		$ 0
Preferred Stock
Gain (loss) on extinguishment of debt		$ 0
Preferred shares for notes payable	53,750	53,750
Preferred shares for notes payable		$ 4
Convertible Note Payable 1
Convertible notes payable, net of discount	$ 17,000	$ 17,000
Preferred Stock Dividends, Shares		17,000
Convertible Note Payable 6
Convertible notes payable, net of discount	20,000	$ 20,000
Convertible Note Payable 7
Convertible notes payable, net of discount	25,000	25,000
Convertible Note Payable 14
Convertible notes payable, net of discount	330,626	330,626
Convertible Note Payable 26
Convertible notes payable, net of discount	$ 220,000	$ 220,000

Note 6 - Convertible Debt_ Sc_3

Note 6 - Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Details) - Derivative Liability - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Derivative Liability	$ 65,826	$ 305,232	$ 910,511
Issuance and conversion of convertible debt- net	(73,900)	(113,092)
Gain on Derivative Liability Related to the Conversion Feature	$ (165,506)	$ (492,187)

Note 6 - Convertible Debt_ Sc_4

Note 6 - Convertible Debt: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Details)	12 Months Ended
	Apr. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	4.74%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	1 month 6 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	318%

Note 7 - Equity (Details)

Note 7 - Equity (Details) - USD ($)		3 Months Ended	12 Months Ended
	May 20, 2019	Apr. 30, 2023	Apr. 30, 2023	Apr. 30, 2022	Apr. 09, 2023
Preferred Stock, Shares Authorized		20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Series A Preferred Shares Cancelled					657,895
Series B Preferred Shares Issued to replace cancelled shares					657,895
Preferred shares issued to related parties			$ 1,074,250
Preferred shares for notes payable			322,500
Loss on stock issuance			849,329	$ 65,007
Shares issued for service			$ 294,998	$ 0
Stockholders' Equity, Reverse Stock Split			During the year ended April 30, 2022 the Company completed a reverse split of one share for each 500 shares. The presentation of the common shares are retroactive in the number of shares outstanding for both 2022 and 2021. The reverse resulted in a decrease in common stock and an increase in paid in capital
Series A Preferred Stock
Preferred Stock, Shares Authorized		20,000,000	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued		2,925,369	2,925,369	3,583,264
Preferred Stock, Shares Outstanding		2,925,369	2,925,369	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 Stock, Shares Issued		1,913,655	1,913,655	520,000
Preferred Stock, Shares Outstanding		1,913,655	1,913,655	520,000
Series D Preferred Stock
Preferred Stock, Shares Issued		592	592
Preferred Stock, Shares Outstanding		592	592
Preferred Stock
Preferred shares issued to related parties			279,026
Preferred shares issued to related parties			$ 28
Preferred shares for notes payable		53,750	53,750
Preferred shares for notes payable			$ 4
Preferred shares issued for accrued expense			399,219
Preferred shares issued for accrued expense			$ 39
Shares issued for service			25,000
Shares issued for service			$ 2
Additional Paid-in Capital
Preferred shares issued for accrued expense			$ 1,505,118
Common Stock Issuance 8
Stock Issued During Period, Shares, New Issues	5,663
Preferred Stock Issuance 1
Stock Issued During Period, Shares, New Issues	283,135
Stock Issued During Period, Value, New Issues	$ 28
Preferred Stock Issuance 3
Stock Issued During Period, Shares, New Issues				456,605
Stock Issued During Period, Value, New Issues				$ 470,981
Preferred Stock Issuance 4
Stock Issued During Period, Shares, New Issues				657,895
Stock Issued During Period, Value, New Issues				$ 25,000
Preferred Stock Issuance 5
Stock Issued During Period, Shares, New Issues			600
Stock Issued During Period, Value, New Issues			$ 600,000
Common Stock Issuance 1
Stock Issued During Period, Shares, New Issues				41,551
Stock Issued During Period, Value, New Issues				$ 132,728
Common Stock Issuance 2
Stock Issued During Period, Shares, New Issues				265,241
Stock Issued During Period, Value, New Issues				$ 469,579
Common Stock Issuance 3
Stock Issued During Period, Shares, New Issues			1,023,626
Stock Issued During Period, Value, New Issues			$ 76,711
Common Stock Issuance 4
Stock Issued During Period, Shares, New Issues			292,119
Common Stock Issuance 5
Stock Issued During Period, Shares, New Issues			79,766

Note 8 - Warrants and Options_2

Note 8 - Warrants and Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - Stock Options	12 Months Ended
	Apr. 30, 2023 USD ($) $ / shares shares	Apr. 30, 2022 USD ($) $ / shares shares	Apr. 30, 2021 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number | shares	0	0	38,367
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 0	$ 0	$ 14.30
Share Based Compensation Arrangement By Share Based Payment Award, Weighted Average Remaining Contract Term (Years)	0	0	2.48
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0	$ 0	$ 239,861
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures | shares		133,213
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares		$ 1.40
Share Based Compensation Arrangement By Share Based Payment Award, Grants in Period, Weighted Average Remaining Contract Term (Years)		2.31
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 0	$ 0
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period | shares	0	(1,580)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price | $ / shares	$ 0	$ 0
Exchanged for Preferred Shares | shares		(200,000)

Note 9 - Income Tax_ Schedule_3

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)			12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2023	Apr. 30, 2022
Details
Income/(Loss) Before Income Taxes	$ (2,627,563)	$ (718,325)	$ (2,627,564)	$ (718,325)
Taxable income(loss)	(2,462,057)	(242,327)	(2,462,057)	(242,327)
Valuation Allowance	1,586,533	1,069,501	1,586,533	1,069,501
Operating Loss Carryforwards	$ (7,554,918)	$ (5,092,861)	$ (7,554,918)	$ (5,092,861)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%	21%	21%
Deferred Tax Assets	$ (1,586,533)	$ (1,069,501)	$ (1,586,533)	$ (1,069,501)
Net Deferred Tax Assets	$ 0	$ 0	$ 0	$ 0

Note 9 - Income Tax (Details)

Note 9 - Income Tax (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Details
Operating Loss Carryforwards	$ 7,554,918	$ 5,092,861

Note 9 - Income Tax_ Schedule_4

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details)			12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2023	Apr. 30, 2022
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%	21%	21%
Net operating loss			(21.00%)	(21.00%)
Effective Income Tax Rate Reconciliation, Percent			0%	0%

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details)	12 Months Ended
	Apr. 30, 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	5,000
Monthly fee for Office Rent	250
Monthly fee for telephone	$ 125