Defense Technologies International (DTII) 10-K 7 Aug 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2020	Aug. 07, 2020	Oct. 31, 2019
Details
Registrant CIK	0001533357
Fiscal Year End	--04-30
Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form	10-K
Period End date	Apr. 30, 2020
Tax Identification Number (TIN)	99-0363802
Number of common stock shares outstanding		19,629,147
Public Float			$ 1,336,925
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	true
Ex Transition Period	false
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	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Current assets:
Cash	$ 70,416	$ 60
Inventory	21,368	2,787
Prepaid expenses	20,000	10,500
Total current assets	111,784	13,347
Fixed assets, net of depreciation of $2,915	31,996	0
Total assets	143,780	13,347
Current liabilities:
Accounts payable	364,199	283,489
Accrued license agreement payment	71,300	36,300
Accrued interest and fees payable	178,066	209,981
Customer deposits	45,695	0
Derivative liabilities	1,333,288	1,252,539
Convertible notes payable, net of discount	821,949	959,800
Payables - related parties	970,547	749,879
Notes payable	424,226	429,226
Total current liabilities	4,209,270	3,921,214
Total liabilities	4,209,270	3,921,214
Commitments and contingencies	0	0
Stockholders' deficit
Common shares	905	502
Additional paid-in capital	6,288,325	5,496,972
Accumulated deficit	(10,193,808)	(9,276,082)
Total	(3,904,234)	(3,778,264)
Non-controlling interest	(161,256)	(129,603)
Total stockholders' deficit	(4,065,490)	(3,907,867)
Total liabilities and stockholders' deficit	143,780	13,347
Series A Preferred Stock
Stockholders' deficit
Preferred shares	292	292
Series B Preferred Stock
Stockholders' deficit
Preferred shares	$ 52	$ 52

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Property, Plant and Equipment, Other, Accumulated Depreciation	$ 2,915
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	200,000,000	200,000,000
Common Stock, Shares, Issued	9,056,524	5,022,244
Common Stock, Shares, Outstanding	9,056,524	5,022,244
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	2,925,369	2,925,369
Preferred Stock, Shares Outstanding	2,925,369	2,925,369
Series B Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	520,000	520,000
Preferred Stock, Shares Outstanding	520,000	520,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Details
Revenue	$ 0	$ 0
Operating expenses:
Consulting fees	529,479	487,362
Investor relations	149,245	13,500
General and administrative	224,716	362,913
Total operating expenses	903,440	863,775
Loss from operations	(903,440)	(863,775)
Other income (expense):
Impairment of asset	0	(378,600)
Gain (loss) on shares issued for service	11,338	0
Gain (loss) on cancellation of stock	96,518	0
Gain (loss) on notes payable	(2,178,519)	(10,243)
Finance and interest cost on notes	(341,098)	(193,941)
Interest expense	(146,299)	(196,233)
Gain (loss) on derivative liabilities	2,307,215	2,008,512
Gain on extinguishment of debt	204,906	(10,000)
Total other income (expense)	(45,939)	1,219,495
Gain(loss) before income taxes	(949,379)	355,720
Net gain (loss)	(949,379)	355,720
Non-controlling interest in net loss of consolidated subsidiary	31,653	114,008
Net gain (loss) attributed to the Company	$ (917,726)	$ 469,728
Basic net income (loss) per common share	$ (0.13)	$ 0.15
Basic weighted average common shares outstanding	6,969,922	3,063,756
Diluted net income (loss) per common share	$ (0.13)	$ 0.15
Diluted weighted average common shares outstanding	6,969,922	3,063,756

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2018	$ 380	$ 128	$ 5,076,110	$ (9,745,809)	$ (15,596)	$ (4,684,787)
Shares, Outstanding, Beginning Balance at Apr. 30, 2018	3,797,369	1,283,758
Common stock issued for cash, Value	$ 0	$ 3	4,997	0	0	5,000
Common stock issued for cash, Shares		33,333
Common stock issued for preferred shares, Value	$ (20)	$ 200	(180)	0	0	0
Common stock issued for preferred shares, Shares	(200,000)	2,000,000
Common stock issued for services	$ 0	$ 69	189,305	0	0	189,374
Stock Issued During Period, Shares, Issued for Services		686,425
Common Stock Issued for Service Cancelled						0
Debt Conversion, Converted Instrument, Amount	0	$ 77	84,978	0	0	85,055
Debt Conversion, Converted Instrument, Shares Issued		768,728
Preferred share issued earlier, value	$ (16)	$ 0	16	0	0	0
Preferred share issued earlier, shares	(152,000)
Common stock issued for contract extension	$ 0	$ 25	12,475	0	0	12,500
Common stock issued for contract extension, Shares		250,000
Warrants and options issued	0	$ 0	129,271	0	0	129,271
Common stock issued for accounts payable						0
Retirement of derivative at conversion						0
Net income (loss) before non-controlling interest	0	0	0	469,727	(114,007)	355,720
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2019	$ 344	$ 502	5,496,972	(9,276,082)	(129,603)	(3,907,867)
Shares, Outstanding, Ending Balance at Apr. 30, 2019	3,445,369	5,022,244
Common stock issued for conversion of debt, Value	$ 0	$ 325	232,094	0	0	232,419
Common stock issued for conversion of debt, Shares		3,258,322
Common stock issued for services	0	$ 80	166,637	0	0	166,717
Stock Issued During Period, Shares, Issued for Services		798,200
Common Stock Issued for Service Cancelled	0	$ (41)	(96,476)	0	0	(96,517)
Common Stock Issued for Service Cancelled, Shares		(408,333)
Common stock issued for contract extension						0
Common stock issued for accounts payable	0	$ 39	90,206	0	0	90,245
Common stock issued for accounts payable, Shares		386,091
Retirement of derivative at conversion	0	$ 0	398,892	0	0	398,892
Net income (loss) before non-controlling interest	0	0	0	(917,726)	(31,653)	(949,379)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2020	$ 344	$ 905	$ 6,288,325	$ (10,193,808)	$ (161,256)	$ (4,065,490)
Shares, Outstanding, Ending Balance at Apr. 30, 2020	3,445,369	9,056,524

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Cash flows from operating activities:
Net income (loss) before non-controlling interest	$ (949,379)	$ 355,720
Adjustments to reconcile net loss to net cash
Depreciation	2,915	0
Common stock issued for services	166,717	189,374
Common Stock Issued for Service Cancelled	(96,517)	0
Impairment of asset	0	378,600
Common stock issued for contract extension	0	12,500
Fee for loan extension	0	30,000
Amortization of debt discount and financing fees	341,099	163,943
(Gain) loss on derivative liabilities	(2,307,215)	(2,008,512)
Gain(loss) on extinguishment of debt	(204,906)	10,000
Loss on notes	2,178,519	10,243
Change in operating assets and liabilities:
(Increase) decrease in inventory	(18,581)	(2,787)
(Increase) decrease in prepaid expenses	(9,500)	(10,500)
Increase in accounts payable and accrued expense	301,752	155,951
Increase in customer deposits	45,965	0
Increase in payables - related parties	220,668	290,528
Net cash used in operating activities	(328,733)	(424,940)
Net Cash Provided by (Used in) Investing Activities
Purchase of fixed assets	(34,911)	0
Net Cash Provided by (Used in) Investing Activities	(34,911)	0
Net Cash Provided by (Used in) Financing Activities
Proceeds from sale of common stock for cash		5,000
Repayment of convertible notes	(158,000)	(190,000)
Proceeds from convertible notes payable, net	597,000	320,000
Proceeds (repayment) from notes payable	(5,000)	290,000
Net Cash Provided by (Used in) Financing Activities	434,000	425,000
Net increase (decrease) in cash	70,356	52
Cash at beginning of the year	60	8
Cash at end of the year	70,416	60
Supplemental Cash Flow Information
Interest paid	22,600	0
Income tax paid	0	0
Non-Monetary Transactions
Common stock issued for convertible debt	232,419	85,055
New notes issued to pay old notes	0	90,037
Ap converted to note payable	0	114,226
Common stock issued for accounts payable	90,245	0
Derivative liability on debt conversion	0	73,312
Preferred shares adjusted to issuance	0	16
Warrant financing expense	0	73,313
Retirement of derivative at conversion	398,892	0
Derivative liabilities for day 1 on tainted convertible notes	2,607,576	0
Common stock issue as an inducement to note issuance	3,000	0
Common stock issued for the conversion of preferred shares	$ 0	$ 20

1. Nature of Operations and Con

1. Nature of Operations and Continuation of Business	12 Months Ended
	Apr. 30, 2020
Notes
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 effect 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. 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, 2020, the Company has no revenues, has accumulated deficit of $10,193,808 and a working capital deficit of $4,097,486 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, 2020 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.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2020
Notes
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. Critical Accounting Policies - Reclassification The shareholders’ deficit in the year ended April 30, 2019 has been reclassified to conform to the current period financial statement presentations. This reclassification has no effect on the previously reported balance sheet and the income statement. Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles –Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company did adopt the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019. As of August 30, 2019 the lease was cancelled by the landlord thus no lease use and liability was reported as of April 30, 2020 and 2019 . 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 5,441,436 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. Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived 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 long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. On April 30, 2019, the Company impaired its licenses agreement of $378,600. Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share As of April 30, 2020, convertible debt and related accrued interest payable were convertible into 18,059,793 shares of the Company’s common stock, 200,000 shares of convertible preferred stock was convertible into 2,000,000 shares of the Company’s common stock, 582,857 warrants were convertible into 582,857 shares of common stock and 250,000 options were convertible into 250,000 shares of 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, 2020 and 2019, 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, 2020 and 2019: 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,252,539 $ - $ - $ 1,252,539 Convertible notes payable, net 959,800 959,800 - Total liabilities measured at fair value $ 2,212,339 $ 959,800 - $ 1,252,539 2020 Derivative liabilities $ 1,333,288 $ -- $ -- $ 1,333,288 Convertible notes payable, net 821,949 $ 821,949 $ -- Total liability measured at fair value $ 2,155,237 $ 821,949 $ -- $ 1,333,288 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 accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the 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 various products for sale. 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.

3. License Agreement

3. License Agreement	12 Months Ended
	Apr. 30, 2020
Notes
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 2,667shares of the Company's common stock. Additionally, CCS will be entitled to receive 167 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 2,667 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 $36,300 in its consolidated balance sheet as of April 30, 2019 and $6,300 as of April 30, 2018. 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.

4. Related Party Transactions a

4. Related Party Transactions and Balances	12 Months Ended
	Apr. 30, 2020
Notes
4. Related Party Transactions and Balances	NOTE 4: RELATED PARTY TRANSACTIONS Payables – Related Parties During the years ended April 30, 2019 and 2020, 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; a Service Agreement between the Company and Stephen Studdert, former President, CEO, Secretary, acting CFO and director, dated April 30, 2011; 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, 2020, 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. As of April 30, 2019 and 2020, the Company had payable balances due to related parties totaling $749,879 and $970,547, respectively, which resulted from transactions with shareholders, officers and directors of the Company. 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 note holder will receive 150,000 shares of the Company’s common stock plus 100,000 warrants to purchase common shares within three years at $2.50 per share. On July 18, 2018, the Company entered into a promissory note of $114,226.26 with interest rate of 8% per annum with Haynie & Company the Company’s former auditors. Under the terms of the agreement commencing August 15, 2018 the Company is to pay Haynie $5,000 per month. In addition the Company shall pay the note holder 20% of any funding event of private or public equity. As of April 30, 2020 the Company owed the note holder $99,226 plus interest. As of April 30, 2020 the note is in default. On January 26, 2019, the Company approved a loan from Brian McLain of $275,000. The note is convertible into common stock of the Company and is non-dilutive for 2 years from date of the note. In addition the Company granted the lender 100,000 warrants convertible into common shares at $1.00 per share. As of April 30, 2020 the $25,000 of the loan was funded by the lender.

5. Convertible Debt

5. Convertible Debt	12 Months Ended
	Apr. 30, 2020
Notes
5. Convertible Debt	NOTE – 5: 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. On May 25, 2017, the Company entered into a Convertible Promissory Note with an institutional investor for $56,500, with net proceeds to the Company of $52,000. The note bears interest at an annual rate of 2%, matured on May 25, 2018 and is convertible into common shares of the Company after twelve months at a variable conversion price equal to 55% multiplied by the lowest one-day trading price of the Company’s common stock during the twenty trading days prior to the conversion date. At the inception of the convertible note, the Company paid debt issuance costs of $4,500, recorded a debt discount of $47,500 and a loss on note issuance of $50,959. Interest expense for the amortization of the debt discount was calculated on a straight-line basis over the life of the convertible note. The note is in default and now carries an interest rate of 15%. On July 17, 2017, the Company entered into a Convertible Promissory Note amendment with an institutional investor for $25,000. The note bears interest at an annual rate of 15%, as part of the note that is in default. The note is convertible into common shares of the Company at a variable conversion price equal to 60% multiplied by the lowest one-day trading price of the Company’s common stock during the twenty one trading days prior to the conversion date. At the inception of the convertible note, the recorded a debt discount of $22,920. On July 24, 2017, the Company entered into a Convertible Promissory Note with an institutional investor for $15,000. The note bears interest at an annual rate of 2%, matured on May 25, 2018 and is convertible into common shares of the Company after twelve months at a variable conversion price equal to 55% multiplied by the lowest one-day trading price of the Company’s common stock during the twenty trading days prior to the conversion date. At the inception of the convertible note, the Company recorded a debt discount of $15,000 and a loss on note issuance of $11,717. Interest expense for the amortization of the debt discount was calculated on a straight-line basis over the life of the convertible note. The note is in default and now carries an interest rate of 15%. On July 24, 2017, the Company entered into a Funding Agreement with RAB Investments AG, a current lender and stockholder located in Zug, Switzerland, which was intended to provide necessary funding towards the initial production of our Offender Alert Passive Scan. The Funding Agreement calls for RAB to fund a minimum of $50,000 to a maximum of $150,000 on a “best efforts basis,” with a first tranche of $25,000 completed during August 2017. In exchange for the funds, DTII will issue convertible notes that may be converted into common stock of the Company at a discount of 25%, based on the 10-day average trading value of Company shares at the time of the initial conversion. The notes may be converted at any time, in whole or partially, but all conversions must be at the same rate as the initial conversion. No funding has been provided as of the date of this filing and there is no assurance that funds will be provided. Pursuant to a Securities Purchase Agreement dated July 18, 2016 (the "July 2016 SPA", the Company entered into a Senior Secured Convertible Promissory Note (the "July 2016 Note") with Firstfire Global Opportunities Fund, LLC ("Firstfire) for $189,000. The July 2016 Note was in default with respect to the maturity date, and the Company was in default on certain terms of the July 2016 SPA, including calculation of exercise prices on Firstfire debt conversions and limitations on the Company entering into subsequent "Variable Rate Transactions." On August 9, 2017, the Company and Firstfire entered into a Waiver and Settlement Agreement whereby the Company will issue an additional 8,667 shares of its common stock to Firstfire to cure the deficiency of shares previously issued in the debt conversions. Further, Firstfire agreed to waive any default with respect to the subsequent variable rate transactions. As of April 30, 2020 the shares had not been issued. 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 May 22, 2018, the Company signed an agreement with an investor for a loan of $25,000. The note is convertible 180 days after the date of the note to shares of the Company’s common stock at $0.75 per share or a 25% discount to the 10 day trading average prior to conversion; whichever is lower. The total amount of the loan must be converted on the date of conversion. The note has an annual interest rate of 6%. On July 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 note holder received 150,000 shares of the Company's common stock plus 100,000 warrants to purchase common shares within three years at $2.50 per share. On July 10, 2018 RAB agreed to buy the outstanding convertible debt from Jabro Funds for $35,000. The Company as part of the agreement paid Jabro Funds the $35,000 for the debt and considered it retired and paid in full. On August 29, 2018, the Company entered into a settlement agreement with Firstfire Global Opportunity Fund where the Company will pay Firstfire $250,000 plus $50,000 in common stock to settle all the debt owed Firstfire by the Company. Under terms of the agreement the Company will pay $125,000 upon receipt of initial funding and $125,000 within 90 days after the initial payment. The Company agreed to issue on December 31, 2018 $50,000 in stock with the number of shares being based on the lessor of $1.00 per share or a 25% discount of the average closing share price during the 10 trading days prior to the issuance of the shares. If funding is not secured the funding for the second payment within 90 days of the initial payment the present note due Firstfire will remain in place less the $125,000 paid by the Company. The initial payment of $125,000 was made on September 6, 2018. The shares have been issued but the balance of the note has not been paid. On September 5, 2018, the Company entered into a settlement agreement with Crown Bridge Partners LLC where the Company will pay Crown Bridge $100,000 to settle all the debt owed Crown Bridge by the Company. Under terms of the agreement the Company will pay $30,000 upon receipt of initial funding and $70,000 within 90 days after the initial payment. If funding is not secured the funding for the second payment within 90 days of the initial payment the present note due Crown Bridge will remain in place less the $30,000 paid by the Company. The initial payment of $30,000 was made on September 6, 2018.The balance of the payment was not paid within the 90 day period. On September 6, 2018, the company received $250,000 upon issuance of a debenture related to a certain securities purchase agreement with Ionic Ventures. The debenture bears interest at 15% per annum. The 15% original issue discount debenture (face amount $275,000) is for a six-month period and is convertible into shares of the company's common stock at an initial conversion price of $0.60 per share. Also, the debenture holder will receive 100,000 common stock purchase warrants to purchase DTII common stock, which may be exercised for up to three years at an initial exercise price of $0.70 per share. The Company did not meet its payment obligation so Ionic granted an extension for an additional $30,000 being added to the principal. 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 January 26, 2019, the Company approved a loan from Brian McLain of $275,000. The note is convertible into common stock of the Company and is non-dilutive for 2 years from date of the note. In addition the Company granted the lender 100,000 warrants convertible into common shares at $1.00 per share. As of April 30 2020 $ 25,000 of the loan was funded by the lender. On March 26, 2019, the Company entered into an agreement with Iconic Ventures, LLC to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. On May 6, 2019, the Company issued an 8% convertible note to Black Ice Advisors, LLC for $57,500 which matures on May 6, 2020. The note redeemable at a premium up to 140% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 60% of the lowest trading price twenty days prior to conversion. On December 19, 2019 Crown Bridge purchased the note from Black Ice. As part of the transaction the Company paid Black Ice $35,000 and Crown Bridge assume the note including accrued interest and penalties which has a face value of $48,871. The Company accounted for the difference of $23,000 as financing costs and $3,371 as interest. In addition the Company did a true up on another Crown note to the amount of $8,125. On April 21, the Company issued a 10% convertible note to Power Up Lending for $78,000 which matures on April 21, 2021. The note is convertible 180 days from the date of the note into common stock of the Company at 61% of the average of the lowest three trading prices 20 days prior to conversion or may be redeemed up to 180 days after issuance for 139% of the face value plus accrued interest. On May 10, 2019, the Company entered into a settlement agreement with Firstfire Global for payment of the original note for $189,000 issued on July 18, 2016. Under the terms of the agreement the Company paid Firstfire $65,000 on May 10, 2019 and $10,000 to be paid on or before May 31, 2019. In addition Firstfire will receive 150,000 shares of the Company. As the $10,000 was not received by April 30, 2020 Firstfire will receive additional shares for the $10,000. On July11, 2019 the Company issued an 8% convertible note to GS Capital Partners, LLC for $58,000 which matures on July 11, 2020. The note redeemable at a premium up to 135% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 62% of the lowest trading price twenty days prior to conversion. On November 1, 2019, the Company issued a convertible note to Adar Alef, LLC for $40,700 with a $3,700 original discount. The note matures on October 31, 2020 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company after 180 days at the rate of 70% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to135% above face value. On November 12, 2019, the Company issued a convertible note to Platinum Point Capital, LLC for $41,250 with an original discount of $3,750. The note matures on November 12, 2020 bearing interest at the rate of 8% per annum with a default rate of 24%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer after 90 days and within 180 days from issuance at a premium rates of 140% above face value. On November 12, 2019, the Company issued a convertible note to Jefferson Street Capital, LLC for $41,250 with an original discount of $3,750. The note matures on November 12, 2020 bearing interest at the rate of 8% per annum with a default rate of 24%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer after 90 days and within 180 days from issuance at a premium rates of 140% above face value. On December 20, 2019, the Company issued a convertible note to Lliah for $63,950 with an original discount of $8,950. The note matures on December 19, 2020 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value. On January 10, 2020, the Company issued a convertible note to Crown Bridge Partners, LLC with a principal; amount of $171,000 and a prorate original discount of $15,000. The first tranche of the note received by the Company was a face value of $57,000 and net amount received of $50,000. Each tranche of the note matures twelve months from receipt of the tranche and bears interest at the rate of 10% per annum with a default rate of 15%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 125% above face value. On January 13, 2020, the Company issued an additional note to Ionic Ventures, LLC for $220,000 with an original discount of $20,000. The note is part of a securities purchase agreement dated August 31, 2018. The note matures on June 20, 2020 bearing interest at the rate of 15% per annum. The note is convertible into common stock of the Company at $0.60 per share or of 60% of the lowest trading price for twenty days prior to conversion, whichever is the lowest. On April 21, 2020, the Company issued an additional note to Power Up Lending LLC for $78,000 with an original discount of $3,000. The note matures on April 21, 2021 bearing interest at the rate of 10% per annum. The note is convertible after 180 days from issuance into common stock of the Company at 61% of the lowest trading price for twenty days prior to conversion. During the year ended April 30, 2019, the Company issued a total of 768,728 shares of its common stock in the conversion of $85,055 in convertible notes principal and in accrued interest payable and fees. During the year ended April 30, 2020, the Company issued a total of 3,258,322 shares of its common stock in the conversion of $232,419 convertible notes principal and accrued interest payable. As of April 30, 2019, and April 30, 2020, the convertible debt outstanding, net of discount, was $959,800 and $821,949, respectively. During the years ended April 30, 2019 and 2020, we had the following activity in our derivative liabilities: Balance at April 30, 2019 $1,252,539 Issuance and conversion of convertible debt- net 2,387,964 Gain on gain on derivative liability (2,307,215) Balance at April 30, 2020 1,333,288 The estimated fair value of the derivative liabilities at April 30, 2020 was calculated using the Black-Scholes pricing model with the following assumptions: Risk-free interest rate 1.90% Expected life in years 0.25 Dividend yield 0% Expected volatility 427.00%

6 - Equity

6 - Equity	12 Months Ended
	Apr. 30, 2020
Notes
6 - Equity	NOTE 6 - EQUITY Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated a Series A and a Series B preferred stock. Each share of the Series A preferred stock is convertible into ten common shares and carries voting rights on the basis of 100 votes per share. Each share of the Series B preferred stock is convertible into ten common shares and carries no voting rights. During the year ended April 30, 2019 the Company converted 200,000 shares of Series A preferred into 2,000,000 shares of common stock. On May 20, 2019, the Company approved the issuance of 2,831,350 shares of its common stock for the conversion of 283,135 for Series A preferred with a value of $28. As of April 30, 2020 the Common shares had not been issued and the conversion was not completed. As of April 30, 2019 the Company had 2,925,369 shares of Series A and 520,000 Series B preferred shares issued and outstanding. 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 Common Stock: The Company has 200,000,000 shares of $0.0001 par value common stock authorized. During the year ended April 30, 2019 the Company issued 686,425 shares of common stock with a value of $189,374 for service. During the year ended April 30, 2019, the Company issued 768,728 shares of its common stock in the conversion of debt of $85,055. During the year ended April 30, 2019, the Company issued 33,333 shares of its common stock for cash with a value of $5,000. On May 25, 2019, the Company issued 250,000 shares to Stuart Young per the investment agreement dated April 30, 2019 with a value of $50,000 for service. On May 25, 2019, the Company issued 75,000 shares of common stock to Kenneth Fitzpatrick per the consulting agreement dated February 25, 2019 with a value of $215,000. On August 7, 2019, the Company issued 100,000 to David King with a value of $13,500 for service. During the year ended April 30, 2019, the Company issued 250,000 shares of its common stock for the extension of a convertible note payable with a value of $12,500. During the year ended April 30, 2020 the Company issued 3,258,322 shares of common stock with a value of $232,419 for debt. During the year ended April 30, 2020 the Company issued 386,091 shares of common stock with a value of $90,245 for accounts payable. During the year ended April 30, 2020, the Company issued 798,200 shares of its common stock for service with a value of $166,779. During the year ended April 30, 2020, the Company cancelled 408,333 shares of its common stock for service with a value of $96,517. The shares were cancelled as they had been authorized by the Company but never issued by the transfer agent thus the Company elected to cancel the shares. The cancellation resulted in a gain on cancellation of shares of $96,517.

7 - Stock Options and Warrants

7 - Stock Options and Warrants	12 Months Ended
	Apr. 30, 2020
Notes
7 - Stock Options and Warrants	NOTE 7 – STOCK OPTIONS AND WARRANTS On July 18, 2016, the Company issued warrants to a lender to purchase 167 shares of the Company’s common stock at an exercise price of $0.60 per share. The warrants vested upon grant and expire on July 17, 2018. The Company estimated the grant date fair value of the warrants at $14,365 using the Black-Scholes option-pricing model and charged the amount to debt discount. On June 14, 2016, the Company issued warrants to a consultant to purchase 33 shares of the Company’s common stock at an exercise price of $0.50 per share. The warrants vested upon grant and expired on June 14, 2017. The Company estimated the grant date fair value of the warrants at $9,056 using the Black-Scholes option-pricing model and charged the amount to general and administrative expenses. The following assumptions were used in estimating the value of the warrants issued June and July 2017: Risk free interest rate .55 - .68% Expected life in years 1.0 - 2.0 Dividend yield 0% Expected volatility 137.99 – 351.37% On April 30, 2016, the Company issued options to a consultant to purchase a total of 667 shares of the Company’s common stock. The options vested upon grant, expire on May 31, 2018, with 166 options exercisable at $1.25 per share, 166 options exercisable at $1.50 per share, 166 options exercisable at $1.75 per share and 167,000 options exercisable at $2.00 per share. The Company estimated the grant date fair value of the options at $117,221 using the Black-Scholes option-pricing model and charged the amount to professional fees. On February 4, 2016, the Company issued warrants to a lender to purchase 46 shares of the Company’s common stock at $0.60 per share. The warrants vested upon grant and were to expire on February 4, 2021. The Company estimated the grant date fair value of the warrants at $18,403 using the Black-Scholes option pricing model and charged the amount to interest expense. The Company and the warrant holder ("Holder") entered into a Warrant Settlement Agreement on August 9, 2016 whereby the Holder exercised 46 shares in exchange for a cash payment by the Company of $50,000, recorded as a reduction of additional paid-in capital, and the issuance by the Company of 200 of its common shares, recorded at par value of $30. During the year ended April 30, 2019 the Company issued 600,000 options and 250,000 warrants with a conversion price of $0.70 to $2.50 to 5 individuals. The options have a three year term and the warrants a three and one half term and are convertible into the common shares of the Company. A summary of the Company’s stock options and warrants as of April 30, 2020, and changes during the two years then ended is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2018 833 1.50 .06 $ 83 Granted 850,000 1.14 2.75 Exercised -- -- -- -- Forfeited or expired (833) 1.50 -- - Outstanding and exercisable at April 30. 2019 850,000 1.14 2.75 $816,000 Granted -- -- -- -- Exercised -- -- -- -- Forfeited or expired -- -- -- -- Outstanding and exercisable at April 30, 2020 850,000 1.14 1.75 $ 882,300 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on our closing stock price of $0.102 as of April 30, 2020, which would have been received by the holders of in-the-money options had the option holders exercised their options as of that date.

8 - Income Tax

8 - Income Tax	12 Months Ended
	Apr. 30, 2020
Notes
8 - Income Tax	NOTE 8 – 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, 2020 and 2019. 2020 2019 Income/(Loss) Before Income Taxes $ (949,379) $ 356,572 Income Tax Recovery/Expense 1,524,553 (2,014,255) Valuation Allowance 535,491 855,647 $ - $ - Net Operating Losses $ (2,549,956) $ (4,074,509) Tax Rate 21% 21% Deferred Tax Assets (535,491) (855,647) Valuation Allowance 535,391 855,647 Net Deferred Tax Assets $ - $ - The Company had a net loss of for the years ended April 30, 2020 and 2019, respectively. As of April 30, 2020, the Company had a net operating loss carry forward of $2,549,956 which can be used to offset future taxable income. The effective rate of corporate income tax was reduced from a maximin rate of 35% to 21% effective in the tax year 2017. A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended April 30, 2020 and 2019 as follows: 2020 2019 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. The tax rates the Company calculated the deferred tax asset for the years ended April 30, 2020 and 2019

9 - Contingencies and Commitmen

9 - Contingencies and Commitments	12 Months Ended
	Apr. 30, 2020
Notes
9 - Contingencies and Commitments	NOTE 9 – COMMITMENTS AND CONTINGENCIES The Company has the following commitments as of April 30, 2020: a) Administration Agreement with EMAC Handels AG, renewed effective May 1, 2014 for a period of three years. Monthly fee for administration services of $5,000 , office rent of $250 and office supplies of $125 . Extraordinary expenses are invoiced by EMAC on a quarterly basis. The fee may be paid in cash and or with common stock. b) Service Agreement signed April 25, 2016 with Merrill W. Moses, President, Director and CEO, for services of $7,500 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. c) Service Agreement signed May 20, 2016 with Charles C. Hooper, Director, for services of $5,000 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. d) Administration and Management Agreement of PSSI signed January 12, 2017 with EMAC 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.

10 - Lease

10 - Lease	12 Months Ended
	Apr. 30, 2020
Notes
10 - Lease	NOTE 10: LEASE On October 16, 2018, the Company signed a three year lease for the Company’s warehouse space effective on November 1, 2018 through October 31, 2021. The lease is for approximately 4,700 square feet of warehouse space with a gross monthly rental cost including common area charges of $3,250. The lease was terminated by the landlord on August 30, 2019 with the outstanding balance due of $11,230.

11 - Subsequent Events

11 - Subsequent Events	12 Months Ended
	Apr. 30, 2020
Notes
11 - Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS During the period from May 1, 2020 through July 27, 2020 the Company issued 10,635,623 shares of common stock with a value of $131,504 for the conversion of debt. The Company has evaluated subsequent events to determine events occurring after April 30, 2020 through August 7, 2020 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.

1. Nature of Operations and C_2

1. Nature of Operations and Continuation of Business: Going Concern (Policies)	12 Months Ended
	Apr. 30, 2020
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, 2020, the Company has no revenues, has accumulated deficit of $10,193,808 and a working capital deficit of $4,097,486 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, 2020 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.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies: Critical Accounting Policies- Reclassification (Policies)	12 Months Ended
	Apr. 30, 2020
Policies
Critical Accounting Policies- Reclassification	Critical Accounting Policies - Reclassification The shareholders’ deficit in the year ended April 30, 2019 has been reclassified to conform to the current period financial statement presentations. This reclassification has no effect on the previously reported balance sheet and the income statement.

2. Summary of Significant Acc_4

2. Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Apr. 30, 2020
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles –Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company did adopt the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019. As of August 30, 2019 the lease was cancelled by the landlord thus no lease use and liability was reported as of April 30, 2020 and 2019 . 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.

2. Summary of Significant Acc_5

2. Summary of Significant Accounting Policies: Consolidation and Non-controlling Interest (Policies)	12 Months Ended
	Apr. 30, 2020
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 5,441,436 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.

2. Summary of Significant Acc_6

2. Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	12 Months Ended
	Apr. 30, 2020
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived 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 long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. On April 30, 2019, the Company impaired its licenses agreement of $378,600.

2. Summary of Significant Acc_7

2. Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Policies)	12 Months Ended
	Apr. 30, 2020
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 As of April 30, 2020, convertible debt and related accrued interest payable were convertible into 18,059,793 shares of the Company’s common stock, 200,000 shares of convertible preferred stock was convertible into 2,000,000 shares of the Company’s common stock, 582,857 warrants were convertible into 582,857 shares of common stock and 250,000 options were convertible into 250,000 shares of common stock..

2. Summary of Significant Acc_8

2. Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Apr. 30, 2020
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes

2. Summary of Significant Acc_9

2. Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Ac_10

2. Summary of Significant Accounting Policies: Financial Instruments (Policies)	12 Months Ended
	Apr. 30, 2020
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, 2020 and 2019, 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, 2020 and 2019: 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,252,539 $ - $ - $ 1,252,539 Convertible notes payable, net 959,800 959,800 - Total liabilities measured at fair value $ 2,212,339 $ 959,800 - $ 1,252,539 2020 Derivative liabilities $ 1,333,288 $ -- $ -- $ 1,333,288 Convertible notes payable, net 821,949 $ 821,949 $ -- Total liability measured at fair value $ 2,155,237 $ 821,949 $ -- $ 1,333,288

2. Summary of Significant Ac_11

2. Summary of Significant Accounting Policies: Derivative Liabilities (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Ac_12

2. Summary of Significant Accounting Policies: Non-monetary Transactions (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Ac_13

2. Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)	12 Months Ended
	Apr. 30, 2020
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 accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the 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.

2. Summary of Significant Ac_14

2. Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Ac_15

2. Summary of Significant Accounting Policies: (d) Inventory (Policies)	12 Months Ended
	Apr. 30, 2020
Policies
(d) 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 various products for sale.

2. Summary of Significant Ac_16

2. Summary of Significant Accounting Policies: Equipment (Policies)	12 Months Ended
	Apr. 30, 2020
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.

2. Summary of Significant Ac_17

2. Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Fair Value, Assets Measured on Recurring Basis	2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,252,539 $ - $ - $ 1,252,539 Convertible notes payable, net 959,800 959,800 - Total liabilities measured at fair value $ 2,212,339 $ 959,800 - $ 1,252,539 2020 Derivative liabilities $ 1,333,288 $ -- $ -- $ 1,333,288 Convertible notes payable, net 821,949 $ 821,949 $ -- Total liability measured at fair value $ 2,155,237 $ 821,949 $ -- $ 1,333,288

5. Convertible Debt_ Schedule o

5. Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Balance at April 30, 2019 $1,252,539 Issuance and conversion of convertible debt- net 2,387,964 Gain on gain on derivative liability (2,307,215) Balance at April 30, 2020 1,333,288

5. Convertible Debt_ Schedule_2

5. Convertible Debt: Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities	Risk-free interest rate 1.90% Expected life in years 0.25 Dividend yield 0% Expected volatility 427.00%

7 - Stock Options and Warrants_

7 - Stock Options and Warrants: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	Risk free interest rate .55 - .68% Expected life in years 1.0 - 2.0 Dividend yield 0% Expected volatility 137.99 – 351.37%

7 - Stock Options and Warrant_2

7 - Stock Options and Warrants: Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Stockholders' Equity Note, Warrants or Rights	Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2018 833 1.50 .06 $ 83 Granted 850,000 1.14 2.75 Exercised -- -- -- -- Forfeited or expired (833) 1.50 -- - Outstanding and exercisable at April 30. 2019 850,000 1.14 2.75 $816,000 Granted -- -- -- -- Exercised -- -- -- -- Forfeited or expired -- -- -- -- Outstanding and exercisable at April 30, 2020 850,000 1.14 1.75 $ 882,300

8 - Income Tax_ Schedule of Def

8 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2020 2019 Income/(Loss) Before Income Taxes $ (949,379) $ 356,572 Income Tax Recovery/Expense 1,524,553 (2,014,255) Valuation Allowance 535,491 855,647 $ - $ - Net Operating Losses $ (2,549,956) $ (4,074,509) Tax Rate 21% 21% Deferred Tax Assets (535,491) (855,647) Valuation Allowance 535,391 855,647 Net Deferred Tax Assets $ - $ -

8 - Income Tax_ Schedule of Eff

8 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Apr. 30, 2020
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2020 2019 U.S. federal statutory rate 21% 21% Net operating loss (21%) (21%) Effective tax rate --% --%

1. Nature of Operations and C_3

1. Nature of Operations and Continuation of Business (Details)	12 Months Ended
	Apr. 30, 2020
Details
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	May 27, 1998
Stockholders' Equity, Reverse Stock Split	On January 19, 2018, the Board of Directors, with the approval of a majority of the shareholders, passed a resolution to effect 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.

1. Nature of Operations and C_4

1. Nature of Operations and Continuation of Business: Going Concern (Details) - USD ($)	12 Months Ended		142 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2020
Details
Net gain (loss) attributed to the Company	$ 917,726	$ (469,728)	$ 10,193,808
Working capital deficit	$ 4,097,486		$ 4,097,486

2. Summary of Significant Ac_18

2. Summary of Significant Accounting Policies: Consolidation and Non-controlling Interest (Details)	Apr. 30, 2020
Details
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	23.72%

2. Summary of Significant Ac_19

2. Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Details)	12 Months Ended
	Apr. 30, 2020USD ($)
Details
Impairment of Long-Lived Assets Held-for-use	$ 378,600

2. Summary of Significant Ac_20

2. Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Details)	Apr. 30, 2020shares
Details
Convertible debt and related accrued interest payable convertible into common shares	18,059,793

2. Summary of Significant Ac_21

2. Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Fair Value, Inputs, Level 1
Derivative Liability, Fair Value, Gross Asset	$ 0	$ 0
Convertible Promissory Note	821,949	959,800
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	959,800
Fair Value, Inputs, Level 3
Derivative Liability, Fair Value, Gross Asset	1,333,288	$ 1,252,539
Convertible Promissory Note	1,333,288
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1,252,539

3. License Agreement (Details)

3. License Agreement (Details)	12 Months Ended
	Apr. 30, 2020USD ($)
Impairment of Long-Lived Assets Held-for-use	$ 378,600
Initial License Fee
Intangible Assets, Current	25,000
License Agreement
Intangible Assets, Current	$ 353,600

4. Related Party Transactions_2

4. Related Party Transactions and Balances (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Payables - related parties	$ 970,547	$ 749,879
Notes payable	424,226	$ 429,226
March 2018 Note Payable
Notes payable	25,000
July 18, 2018 Note Payable
Notes payable	$ 114,226.26

5. Convertible Debt (Details)

5. Convertible Debt (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Convertible notes payable, net of discount	$ 821,949	$ 959,800
Prepaid expenses	20,000	10,500
Convertible Notes Payable	$ 821,949	$ 959,800
Common Stock
Common stock issued for conversion of debt shares	3,258,322	768,728
Convertible Note Payable 1
Convertible notes payable, net of discount	$ 17,000
Preferred Stock Dividends, Shares	17,000
Convertible Note Payable 2
Convertible notes payable, net of discount	$ 56,500
Preferred Stock Dividends, Shares	47,500
Prepaid expenses	$ 4,500
Loss on issuance of note	50,959
Convertible Note Payable 3
Convertible notes payable, net of discount	$ 25,000
Preferred Stock Dividends, Shares	22,920
Convertible Note Payable 4
Convertible notes payable, net of discount	$ 15,000
Preferred Stock Dividends, Shares	15,000
Loss on issuance of note	$ 11,717
Convertible Note Payable 5
Convertible notes payable, net of discount	189,000
Convertible Note Payable 6
Convertible notes payable, net of discount	20,000
Convertible Note Payable 7
Convertible notes payable, net of discount	25,000
Convertible Note Payable 8
Convertible notes payable, net of discount	25,000
Convertible Note Payable 9
Convertible notes payable, net of discount	250,000
Convertible Note Payable 10
Convertible notes payable, net of discount	35,000
Convertible Note Payable 11
Convertible notes payable, net of discount	250,000
Convertible Note Payable 12
Convertible notes payable, net of discount	100,000
Convertible Note Payable 13
Convertible notes payable, net of discount	250,000
Convertible Note Payable 14
Convertible notes payable, net of discount	330,626
Convertible Note Payable 15
Convertible notes payable, net of discount	275,000
Convertible Note Payable 16
Convertible notes payable, net of discount	330,626
Convertible Note Payable 17
Convertible notes payable, net of discount	57,500
Convertible Note Payable 18
Convertible notes payable, net of discount	78,000
Convertible Note Payable 19
Convertible notes payable, net of discount	189,000
Convertible Note Payable 20
Convertible notes payable, net of discount	58,000
Convertible Note Payable 21
Convertible notes payable, net of discount	40,700
Convertible Note Payable 22
Convertible notes payable, net of discount	41,250
Convertible Note Payable 23
Convertible notes payable, net of discount	41,250
Convertible Note Payable 24
Convertible notes payable, net of discount	63,950
Convertible Note Payable 25
Convertible notes payable, net of discount	171,000
Convertible Note Payable 26
Convertible notes payable, net of discount	220,000
Convertible Note Payable 27
Convertible notes payable, net of discount	$ 78,000

5. Convertible Debt_ Schedule_3

5. Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Details) - Derivative Liability - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2017
Derivative Liability	$ 1,333,288	$ 1,252,539
Issuance and conversion of convertible debt- net	2,387,964
Gain on Derivative Liability Related to the Conversion Feature	$ (2,307,215)

5. Convertible Debt_ Schedule_4

5. Convertible Debt: Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities (Details)	12 Months Ended
	Apr. 30, 2020
Details
Fair Value Assumptions, Risk Free Interest Rate	0.0190
Fair Value Assumptions, Expected Term	3 months
Fair Value Assumptions, Expected Dividend Rate	0
Fair Value Assumptions, Expected Volatility Rate	4.2700

6 - Equity (Details)

6 - Equity (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Preferred Stock, Shares Authorized	20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock Issued for Service Cancelled	$ (96,517)	$ 0
Series A Preferred Stock
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued	2,925,369	2,925,369
Preferred Stock, Shares Outstanding	2,925,369	2,925,369
Series B Preferred Stock
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued	520,000	520,000
Preferred Stock, Shares Outstanding	520,000	520,000
Preferred Stock Issuance 1
Series A Preferred Stock Issued in Payment of Related Party Debt - Shares	200,000
Preferred Stock Issuance 2
Series A Preferred Stock Issued in Payment of Related Party Debt - Shares	2,831,350
Common Stock Issuance 1
Common Shares issued during period		686,425
Proceeds from Issuance of Common Stock		$ 189,374
Common Stock Issuance 2
Common Shares issued during period		768,728
Proceeds from Issuance of Common Stock		$ 85,055
Common Stock Issuance 3
Common Shares issued during period		33,333
Proceeds from Issuance of Common Stock		$ 5,000
Common Stock Issuance 4
Common Shares issued during period	250,000
Proceeds from Issuance of Common Stock	$ 50,000
Common Stock Issuance 5
Common Shares issued during period	75,000
Proceeds from Issuance of Common Stock	$ 215,000
Common Stock Issuance 6
Common Shares issued during period	100,000
Proceeds from Issuance of Common Stock	$ 13,500
Common Stock Issuance 7
Common Shares issued during period	250,000
Proceeds from Issuance of Common Stock	$ 12,500
Common Stock Issuance 8
Common Shares issued during period	3,258,322
Proceeds from Issuance of Common Stock	$ 232,419
Common Stock Issuance 9
Common Shares issued during period	386,091
Proceeds from Issuance of Common Stock	$ 90,245
Common Stock Issuance 10
Common Shares issued during period	798,200
Proceeds from Issuance of Common Stock	$ 166,779
Common Stock Issuance 11
Common Stock Issued for Service Cancelled, Shares	408,333
Common Stock Issued for Service Cancelled	$ 96,517

7 - Stock Options and Warrants

7 - Stock Options and Warrants (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Details
Share-based Payment Arrangement, Noncash Expense	$ 9,056	$ 117,221
Warrants issued for interest expense		$ 18,403

7 - Stock Options and Warrant_3

7 - Stock Options and Warrants: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Details)	12 Months Ended
	Apr. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.55%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	137.99%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.68%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	351.37%

7 - Stock Options and Warrant_4

7 - Stock Options and Warrants: Schedule of Stockholders' Equity Note, Warrants or Rights (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2020	Apr. 30, 2018
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	850,000	850,000	833
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 1.14	$ 1.14	$ 1.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$ 816,000	$ 882,300	$ 83
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	850,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 1.14
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period	(833)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 1.50

8 - Income Tax_ Schedule of D_2

8 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2020	Apr. 30, 2019
Details
Income/(Loss) Before Income Taxes	$ (949,379)	$ 356,572	$ (949,379)	$ 355,720
Income Tax Recovery/Expense	1,524,553	(2,014,255)	1,524,553	(2,014,255)
Operating Loss Carryforwards	$ (2,549,956)	$ (4,074,509)	$ (2,549,956)	$ (4,074,509)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%	21.00%
Deferred Tax Assets	$ (535,491)	$ (855,647)	$ (535,491)	$ (855,647)
Valuation Allowance	535,391	855,647	535,391	855,647
Net Deferred Tax Assets	$ 0	$ 0	$ 0	$ 0

8 - Income Tax (Details)

8 - Income Tax (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Details
Operating Loss Carryforwards	$ 2,549,956	$ 4,074,509

8 - Income Tax_ Schedule of E_2

8 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details)	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2020	Apr. 30, 2019
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%	21.00%
Effective Income Tax Rate Reconciliation, Percent			0.00%	0.00%

9 - Contingencies and Commitm_2

9 - Contingencies and Commitments (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
EMAC Handels Ag
Monthly fee for administration services	$ 5,000
Monthly fee for Office Rent	250
Monthly fee for Office Supplies	125
Merrill W Moses
Monthly fee for administration services	$ 2,500	$ 7,500
Monthly fee for administration services - shares	333	233
Charles C Hooper
Monthly fee for administration services	$ 5,000
Monthly fee for administration services - shares	233
RAB Investments
Monthly fee for Office Rent	$ 250
Monthly fee for general fees	5,000
Monthly fee for telephone	$ 125
Monthly fee for general fees - shares	2,000
WSMG Advisors, Inc
Monthly fee for finders fees - shares	1,000

10 - Lease (Details)

10 - Lease (Details)	12 Months Ended
	Apr. 30, 2020USD ($)
Details
Operating Lease Monthly Rental Obligation	$ 3,250
Operating Lease, Liability	$ 11,230