Defense Technologies International (DTII) 10-K 29 Aug 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2024	Aug. 29, 2024	Oct. 31, 2023
Cover [Abstract]
Entity Registrant Name	DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
Entity Central Index Key	0001533357
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		30,416,738
Entity Public Float			$ 194,068
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-54851
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	99-0363802
Entity Address Address Line 1	2683 Via De La Valle
Entity Address Address Line 2	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
Auditor Name	Fruci & Associates II, PLLC
Auditor Location	Spokane, Washington
Auditor Firm Id	5525
Local Phone Number	520-9485
Entity Interactive Data Current	Yes
Entity Incorporation Date Of Incorporation	May 27, 1998

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Current assets:
Cash	$ 171	$ 804
Inventory	7,599	34,512
Total current assets	7,770	35,316
Fixed assets, net of depreciation of $34,911 and $26,235	0	0
Total assets	7,770	35,316
Current liabilities:
Accounts payable and accrued expenses	386,003	260,765
Accrued license agreement payment	87,500	37,500
Accrued interest and fees payable	178,188	150,517
Customer deposits	40,375	30,375
Derivative liabilities	37,211	65,826
Convertible notes payable, net of discount	279,085	319,767
Payables - related parties	1,191,708	910,524
Notes payable	20,042	64,092
Notes payable- related party	150,020	115,600
Total current liabilities	2,370,132	1,954,966
Total liabilities	2,370,132	1,954,966
Commitments and contingencies		0
Stockholders' deficit
Common stock, $0.0001 par value; 600,000,000 shares authorized, 9,729,878 and 1,803,042 shares issued and outstanding, respectively, post reverse split	974	181
Additional paid-in capital	15,067,580	14,905,851
Accumulated deficit	(17,116,309)	(16,527,130)
Total	(2,047,316)	(1,620,615)
Non-controlling interest	(315,046)	(299,035)
Total stockholders' deficit	(2,362,362)	(1,919,650)
Total liabilities and stockholders' deficit	7,770	35,316
Series A Preferred Stock
Stockholders' deficit
Convertible preferred stock	253	292
Series B Preferred Stock
Stockholders' deficit
Convertible preferred stock	$ 186	$ 191

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Fixed Assets, Depreciation	$ 34,911	$ 26,235
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	600,000,000	600,000,000
Common Stock, Shares, Issued	9,729,878	1,803,042
Common Stock, Shares, Outstanding	9,729,878	1,803,042
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	2,535,135	2,925,369
Preferred Stock, Shares Outstanding	2,535,135	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	1,860,636	1,913,655
Preferred Stock, Shares Outstanding	1,860,636	1,913,655

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Consolidated Statement of Operations
Revenue-net	$ 49,012	$ 0
Cost of goods	24,405	0
Gross Margin	24,607	0
Operating expenses:
Consulting fees	456,137	1,180,900
Depreciation	0	8,675
Development	321	259,243
General and administrative	174,685	285,297
Total operating expenses	631,143	1,734,115
Loss from operations	(606,536)	(1,734,115)
Other income (expense):
Gain (loss) on settlement of notes payable	35,562	0
Gain (loss) on AP revaluation	40,000	0
Impairment of asset	0	(40,586)
Inventory adjustment	0	(5,397)
Interest expense including penalty and debt discount	(31,783)	(163,643)
Gain (loss) on derivative liabilities	(13,009)	165,506
Gain (loss) on extinguishment of debt	0	(849,329)
Total other income (expense)	30,770	(849,449)
Gain(loss) before income taxes	(575,766)	(2,627,564)
Provision for income taxes	0	0
Net gain (loss)	(575,766)	(2,627,564)
Non-controlling interest in net loss of consolidated subsidiary	16,011	51,923
Net gain (loss) attributed to the Company	$ (559,755)	$ (2,575,641)
Net loss per common share - basic and diluted	$ (0.10)	$ (384.74)
Weighted average shares outstanding - basic and diluted	5,641,917	670,681

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Total	Preferred Stock	Additional Paid-in Capital	Common Stock	Retained Earnings (Accumulated Deficit)	Noncontrolling Interest
Balance, shares at Apr. 30, 2022		4,103,864		487,408
Balance, amount at Apr. 30, 2022	$ (3,506,430)	$ 410	$ 10,657,067	$ 49	$ (13,916,844)	$ (247,112)
Common stock issued for convertible debt, shares	1,023,626			1,023,626
Common stock issued for convertible debt, amount	$ 76,711	$ 0	76,609	$ 102	0	0
Common stock issued for preferred shares conversion, shares		(21,235)		212,353
Common stock issued for preferred shares conversion, amount	0	$ 0	(29)	$ 29	0	0
Preferred shares issued to related parties, shares		279,026
Preferred shares issued to related parties, amount	1,074,250	$ 28	1,074,222	0	0	0
Preferred shares issued for accrued expense, shares		399,219
Preferred shares issued for accrued expense, amount	1,505,157	$ 39	1,505,118	0	0	0
Preferred shares issued for service, shares		25,000
Preferred shares issued for service, amount	294,997	$ 2	294,995	0	0	0
Preferred shares reclassified to equity	17,500	$ 0	17,499	1	0	0
Preferred shares for notes payable, shares		53,750
Preferred shares for notes payable, amount	322,500	$ 4	322,496	$ 0	0	0
Common stock issued for conversion of D shares, shares		(8)		79,766
Common stock issued for conversion of D shares, amount	0	$ 0	0	$ 0	0	0
Retirement of derivative at conversion	73,900	0	73,900	0	0	0
Loss on debt settlement	849,329	0	849,329	0	0	0
Deemed dividend on preferred shares	0	0	34,645	$ 0	(34,645)	0
Common shares returned, shares				(111)
Common shares returned, amount	0	0		$ 0	0	0
Net loss	(2,627,564)	$ 0	0	$ 0	(2,575,641)	(51,923)
Balance, shares at Apr. 30, 2023		4,839,616		1,803,042
Balance, amount at Apr. 30, 2023	$ (1,919,650)	$ 483	14,905,851	$ 181	(16,527,130)	(299,035)
Common stock issued for convertible debt, shares	1,262,617			1,262,617
Common stock issued for convertible debt, amount	$ 25,996	$ 0	25,870	$ 126	0	0
Preferred shares issued to related parties, shares		85,000
Preferred shares issued to related parties, amount	15,139	$ 8	15,131	0	0	0
Retirement of derivative at conversion	41,624	0	41,624	0	0	0
Deemed dividend on preferred shares	0	0	29,424	0	(29,424)	0
Net loss	(575,766)	0	0	$ 0	(559,755)	(16,011)
Common stock issued for cash, shares				200,000
Common stock issued for cash, amount	10,000	$ 0	9,980	$ 20	0	0
Common stock issued for B preferred shares conversion, shares		(138,019)		1,380,191
Common stock issued for B preferred shares conversion, amount	3	$ (13)	(122)	$ 138	0	0
Common stock issued for note payable, shares				685,825
Common stock issued for note payable, amount	34,292	0	34,223	$ 69	0	0
Common stock issued for service, shares				200,000
Common stock issued for service, amount	6,000	$ 0	5,980	$ 20	0	0
Common stock issued for conversion of A shares, shares		(390,234)		3,902,340
Common stock issued for conversion of A shares, amount	0	$ (39)	(351)	$ 390	0	0
Common stock issued for D share conversion, shares				295,863
Common stock issued for D share conversion, amount	0	$ 0	(30)	$ 30	0	0
Balance, shares at Apr. 30, 2024		4,396,363		9,729,878
Balance, amount at Apr. 30, 2024	$ (2,362,362)	$ 439	$ 15,067,580	$ 974	$ (17,116,309)	$ (315,046)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Cash flows from operating activities:
Net gain (loss)	$ (575,766)	$ (2,627,564)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	0	8,676
Shares issued for service	6,000	294,998
Amortization of debt discount and financing fees	0	91,350
(Gain) loss on derivative liabilities	13,009	(165,506)
Preferred shares issued for service - related party	15,138	0
Loss on stock issuance	0	849,329
Change in operating assets and liabilities:
(Increase) decrease in inventory	26,913	35,134
Increase in accounts payable and accrued expense	207,019	973,841
Prepaid	10,000	0
Increase in payables - related parties	281,184	430,135
Net cash used in operating activities	(16,503)	(109,607)
Cash flows from financing activities:
Common stock issued for cash	10,000	0
Proceeds from notes payable- related party	16,370	134,650
Proceeds from convertible notes payable, net	20,000	0
Proceeds (repayment) from notes payable	(30,500)	(30,000)
Net cash provided by financing activities	15,870	104,650
Net increase (decrease) in cash	(633)	(4,957)
Cash at beginning of the year	804	5,761
Cash at end of the year	171	804
Supplement Disclosures
Interest paid	0	0
Income tax paid	0	0
Non-Monetary Transactions
Interest accrued on preferred shares	29,424	34,645
Common stock issued for convertible debt	25,996	76,711
Common stock issued for conversion of preferred shares	0	0
Retirement of derivative liability on debt conversion	41,624	73,900
Preferred shares issued for convertible debt	0	322,499
Preferred shares issued for payment of debt	0	1,505,157
Preferred shares issued for accrued liabilities - related party	$ 34,292	$ 1,074,250

NATURE OF BUSINESS AND CONTINUE

NATURE OF BUSINESS AND CONTINUED OPERATIONS	12 Months Ended
	Apr. 30, 2024
NATURE OF BUSINESS AND CONTINUED OPERATIONS
NATURE OF BUSINESS AND CONTINUED OPERATIONS	NOTE 1 - NATURE OF BUSINESS AND CONTINUED OPERATIONS Defense Technologies International Corp. (the "Company ") was incorporated in the State of Delaware on May 27, 1998. Effective June 15, 2016, the Company changed its name to Defense Technologies International Corp. from Canyon Gold Corp. to represent the Company’s expansion goals more fully into the advanced technology sector. Effective January 12, 2017, Passive Security Scan, Inc. ("PSSI") was incorporated in the state of Utah as subsidiary controlled by the Company. The Company transferred to PSSI its exclusive world-wide license to the defense, detection and protection security products previously acquired by the Company. The Company currently owns 76.28% of PSSI with 23.72% acquired by four individuals and entities. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. On January 19, 2018, the Board of Directors, with the approval of a majority of the shareholders, passed a resolution to affect a reverse split of the Company’s outstanding common stock on a 1 share for 1,500 shares (1:1500) basis. The reverse split was effective on March 20, 2018. The number of shares in the financials are reflective of the reverse split. On June 28, 2022, the Company received approval for a reverse split of its common shares of 1:500. As a result of the reverse split all common shares in the 10-K are restated with the number of shares effected by the reverse. Going Concern These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applicable to a going concern. Through April 30, 2024, the Company had revenue of $49,012, has accumulated deficit of $17,116,309 and a working capital deficit of $2,362,362 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, 2024 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is April 30. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods has been amended for small businesses to beginning after December 15, 2023 as early adoption was permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company recognizes there will be an impact on how conversion is calculated which may require recognitions of gains or losses. However, the Company believes, through their evaluation, there is no material impact this new guidance will have on its financial statements. 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. Revenue Recognition In April 2016, the FASB issued ASU 2016–10 Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments are intended to render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. ASC Topic 606 prescribes a new five-step model entities should follow in order to recognize revenue in accordance with the core principle. These five steps are: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price and payment terms which include delivery and acceptance of the unit 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when (or as) the entity satisfied the performance obligations. The Company has one revenue stream, of which the revenue is recognized in accordance to the five steps included in Topic 606. The revenue stream is the sale of finished screening units. Revenue for the sale of the screening units is both directly to end users and through the distributor and is recognized upon the delivery and acceptance of the unit from the Company to the end customer. Consolidation and Non-Controlling Interest These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 10,883 common shares, or 23.72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835. Impairment of Inventory The Company reviews the carrying value of its assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the asset. The Company determined although their inventory is salable, none has been sold for over 2 years, but there is a potential of obsolescence to the asset. This could occur due to refinement of the finished product or enhancement of the parts used in the product. The Company has determined that some impairment has occurred and is reserving an impairment. During the year ended April 30, 2023, the Company reserved $40,586 as an impairment of the value of the inventory. Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share As of April 30, 2024, convertible debt and related accrued interest payable plus conversion of A, B and D preferred shares are convertible into 45,219,063 shares of the Company’s common stock. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, Level 1: applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2: applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3: applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As of April 30, 2024 and 2023, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2024 and 2023: Total Level 1 Level 2 Level 3 2023 Derivate liabilities $ 65,826 $ - $ - $ 65,826 Total liability measured at fair value $ 65,826 $ - $ - $ 65,826 2024 Derivative liability $ 37,211 $ - $ - $ 37,211 Total liability measured at fair value $ 37,211 $ - $ - $ 37,211 Derivative Liabilities We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Non-Monetary Transactions All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued, or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. Cash and Cash Equivalents The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents. Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products, work in progress of zero and finished goods for sale with a total value of inventory after impairment of $7,599. 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.

LICENSE AGREEMENT

LICENSE AGREEMENT	12 Months Ended
	Apr. 30, 2024
LICENSE AGREEMENT
LICENSE AGREEMENT	NOTE 3 – LICENSE AGREEMENT Effective July 15, 2016, the Company executed documents intended to finalize the acquisition of 100% of Defense Technology Corporation, a non-related privately held Colorado company ("DTC"), a developer of defense, detection and protection products to improve security for Anchor schools and other public facilities. Subsequently, the Company and DTC mutually agreed to rescind the acquisition of DTC and entered into a Rescission Agreement and Mutual Release (the "Rescission Agreement"), dated October 17, 2016. In connection with the Rescission Agreement with the Company, DTC rescinded its agreement with the inventor and developer of the technology and assets that were subject to the original agreement between the Company and DTC. On October 19, 2016, the Company entered into a new Definitive Agreement with Controlled Capture Systems, LLC ("CCS"), representing the inventor of the technology and assets previously acquired by DTC, that included a new exclusive Patent License Agreement and Independent Contractor agreement. Under the license agreement with CCS, the Company acquired the world-wide exclusive rights and privileges to the CCS security technology, patents, products and improvements. The term of the License Agreement will be from October 19, 2016 until the expiration of the last to expire of the licensed issued patents or patents to be issued. The Company agreed to pay CCS an initial licensing fee of $25,000 and to pay ongoing royalties at the end of each six-month period at the rate of the greater of 5% of gross sales used or sold, or the minimum royalty payment of $25,000. The Company also agreed to compensate investors that have provided funding for the development of CCS's technology with 5 shares of the Company's common stock. Additionally, CCS will be entitled to receive 1 shares of the Company's common stock upon completed sales of 1,000 passive scanner units based on the CCS technology. The Independent Contractor Agreement between the Company and CCS provides that CCS will provide support for the development of the security technology and products. An initial payment of $5,000 was paid to CCS plus ongoing hourly compensation for services provided. The Company capitalized the costs to acquire the License Agreement, including the $25,000 initial licensing fee and the estimated value of $353,600 of the 5 shares of the Company's common stock issued on November 10, 2016 to the CCS investors, which value was based on the closing market price of the Company's common stock on the date of the Definitive Agreement. The Company has recorded a current liability of $87,500 in its consolidated balance sheet as of April 30, 2024 and $37,500 as of April 30, 2023. The increase in amount owed from year 2024 to 2023 is due to no payment during the fiscal year ended April 30, 2024. 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS Payables – Related Parties Management and administrative services are currently compensated as per a Service Agreement between the Company and its Chief Executive Officer and Director executed on April 25, 2016 and a Service Agreement with the subsidiary PSSI executed on January 12, 2017, a Service Agreement between the Company and a Director executed on May 20, 2016, and an Administration Agreement with a related party executed on March 15, 2011 and renewed on May 1, 2017 and renewed in August 21, 2020 plus the assumption of a Service Agreement with the subsidiary PSSI assumed on January 12, 2017 and renewed on August 21, 2020, whereby the fee is based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with common stock. The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay. These types of transactions, when incurred, result in payables to related parties in the Company’s consolidated financial statements as a necessary part of funding the Company’s operations. The fees are based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with the Company’s common stock. The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay. These types of transactions, when incurred, result in payables to related parties in the Company's consolidated financial statements as a necessary part of funding the Company's operations. Previously on December 11, 2018, the Board of Directors resolved to change the terms of the company’s Series A and Series B Preferred Shares from ten (10) shares of DTII common stock for each one (1) share of Preferred Stock, to five (5) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms applied to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. On May 1, 2022, the Company entered into a loan agreement with EMAC Handels AG for short term loans up to $100,000. The loans bear interest at 6% per annum. As of April 30, 2024, the outstanding balance on the loan agreement was $130,970 plus accrued interest. During the year ended April 30, 2023, the Company entered into a loan agreement with Star Anchor, a related party, for short term loans. The loans bear interest at 6% per annum. As of April 30, 2024, the outstanding balance on the loan agreement was $19,050 plus accrued interest. During the year ended April 30, 2023, the Company issued 279,026 series B preferred shares to three related parties for the payment of $1,074,250 of accrued expenses. During the year ended April 30, 2024, the Company issued 85,000 series B preferred shares to a related party with a value of $15,138. During the year ended April 30, 2024, the Company issued 3,902,340 shares of common stock for the conversion of 390,234 of series A preferred shares.to a related party. During the year ended April 30, 2024 the Company issued 685,825 shares of common stock with a value of $34,291 for notes payable. As of April 30, 2024 and 2023, the Company had payable balances due to related parties totaling $1,191,708 and $910,524, respectively, which resulted from transactions with shareholders, officers and directors of the Company.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Apr. 30, 2024
NOTES PAYABLE
NOTES PAYABLE	NOTE 5 - NOTES PAYABLE On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. On July 6, 2018, the Company signed an investment agreement with a third party. Under the terms of the agreement the Company receive $250,000 through the Company attorney’s trust account. On July 12, 2018, the Company received the $250,000 less wire and legal payment of $10,045. In addition, the note holder will receive a royalty of 5% up to $250,000 and then a royalty of 3.5% for two years thereafter. The noteholder will receive 300 shares of the Company’s common stock plus 200 warrants to purchase common shares within three years at $1,250 per share. As of April 30, 2023, the warrants had expired. On July 29, 2022, the Company issued 53,750 shares of series B preferred for the outstanding principal of $300,000 and interest of $22,500 leaving the balance due at zero. On July 18, 2018, the Company entered into a promissory note of $114,226.26 with interest rate of 8% per annum with Haynie & Company the Company’s former auditors. Under the terms of the agreement commencing August 15, 2018 the Company is to pay Haynie $5,000 per month. In addition, the Company shall pay the noteholder 20% of any funding event of private or public equity. As of April 30, 2024 the Company owed the note holder $20,042 plus interest. As of April 30, 2024 the note is in default. On May 1, 2022, the Company entered into a loan agreement with EMAC Handels AG for short term loans up to $100,000. The loans bear interest at 6% per annum. As April 30, 2024, the outstanding balance on the loan agreement was $130,970 plus accrued interest. During the year ended April 30, 2023, the Company entered into a loan agreement with Star Anchor for short term loans. The loans bear interest at 6% per annum. As of April 30, 2024, the outstanding balance on the loan agreement was $19,050 plus accrued interest. As of April 30, 2024 and 2023, the outstanding balances of notes payable was $170,062 and $179,692, respectively.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	12 Months Ended
	Apr. 30, 2024
CONVERTIBLE DEBT
CONVERTIBLE DEBT	NOTE 6 - CONVERTIBLE DEBT On March 10, 2016, the Company entered into a convertible promissory note for $17,000 with ACM Services GmbH, which bears interest at an annual rate of 6% and is convertible into shares of the Company’s common stock at $25 per share. The Company recorded a debt discount and a beneficial conversion feature of $17,000 at the inception of the note. As of April 30, 2024 the balance of the notes was $7,000 plus interest. On February 16, 2018 Passive Security Scan Inc, a subsidiary of the Company issued a $20,000 convertible note to Stuart Young. The note bears interest at 6% and is convertible after 6 months from the date of the note into stock of either PSSI or the Company at 50% discount to the 10-day trailing trading value of the Company’s common stock. On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. On October 4, 2018, the Company entered into an agreement with RAB Investments AG to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. The Company issued shares of series A preferred with a value of $ 25,000 for payment against the convertible note. On April 28, 2023, the Company issued 145,000 shares of common stock with a value of $7,250 for payment against the note. As of April 30, 2024, the outstanding balance of the notes were $279,085 plus interest. During the year ended April 30, 2023, the Company issued 1,023,626 shares of common stock in the conversion of $76,711 convertible notes and accrued interest. During the year ended April 30, 2023, the Company issued 53,750 shares of series B preferred with a value of $322,500 for the payment of note of $300,000 and interest of $22,500. During the year ended April 30, 2024, the Company issued 1,262,617 shares of common stock in the conversion of $25,996 convertible notes and accrued interest. As of April 30, 2024, and April 30, 2023, the convertible debt outstanding, net of discount, was $279,085 and $319,767, respectively. During the years ended April 30, 2024 and 2023, we had the following activity in our derivative liabilities: Balance at April 30, 2022 305,232 Issuance and conversion of convertible debt, net (73,900 ) Gain on derivative liability (165,506 ) Balance at April 30, 2023 65,826 Issuance and conversion of convertible debt, net (41,624 ) Gain on derivative liability 13,009 Balance at April 30, 2024 37,211 The estimated fair value of the derivative liabilities at April 30, 2024 and 2023 were calculated using the American Binomial pricing model with the following assumptions: 2023 2024 Risk-free interest rate 4.74 % 5.20 % Expected life in years 0.10 0.10 Dividend yield 0 % 0 % Expected volatility 318.00 % 298.00 %

EQUITY

EQUITY	12 Months Ended
	Apr. 30, 2024
EQUITY
EQUITY	NOTE 7 - EQUITY Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated a Series A, a Series B and a series C preferred stock and a series D preferred stock. The Company has authorized 5,000,000 series A and B shares each plus 1,500,000 each of series C and D preferred shares Each share of the Series A preferred stock is convertible into ten common shares and carries voting rights on the basis of 100 votes per share. Each share of the Series B preferred stock is convertible into ten common shares and carries no voting rights. Each of the Series C preferred shares are non-voting and are convertible to common stock as a “Blank Check” designation with terms and conditions as set by the board of directors. Each of the series D preferred shares are non-voting and may be converted into common shares as a Blank Check” designation with the terms and conditions as set forth by the board of directors. 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. During the year ended April 30, 2023, the Company issued 731,995 shares of series B preferred for the reduction of $2,901,836 of notes payable and accrued expenses. The issuance consisted of 279,026 shares to related parties for accrued expense of $1,074,250, 53,750 shares for the payment of $322,500 of notes payable and interest and 399,219 shares for the payment of $1,505,118 of accounts payable and accrued expenses. The Company realized a loss on settlement of debt and accruals of $849,329 from the issuance of the series B preferred during the year ended April 30, 2023. The fair value of the shares issued were determined by the closing price of the number of common shares to be issued at the conversion of 10 common shares for each series B preferred share. During the year ended April 30, 2023 the Company issued 25,000 shares of series B preferred for $294,998 for service. During the year ended April 30, 2024, the Company issued 85,000 series B preferred shares to a related party with a value of $15,139. As of April 30, 2024 the Company had 2,535,135 shares of Series A, 1,860,636 Series B shares and 583 shares of series D preferred shares issued and outstanding. Common Stock: The Company has 400,000,000 shares of $0.0001 par value common stock authorized. During the year ended April 30, 2022 the Company completed a reverse split of one share for each 500 shares. The presentation of the common shares are retroactive in the number of shares outstanding for both 2022 and 2021. The reverse resulted in a decrease in common stock and an increase in paid in capital. During the year ended April 30, 2023, the Company issued 1,023,626 shares of common stock for the conversion of $76,711 of convertible debt. During the year ended April 30, 2023, the Company issued 292,119 shares of common stock for the conversion of 21,235 Series B preferred shares. During the year ended April 30, 2023, the Company issued 79,766 shares of common stock for the conversion of 8 Series D preferred shares. During the year ended April 30, 2024, the Company issued 200,000 shares of common stock with a value of $10,000 for cash. During the year ended April 30, 2024 the Company issued 1,262,617 shares of common stock with a value of $25,996 for the conversion of convertible debt. During the year ended April 30, 2024 the Company issued 1,380,191 shares of common stock for the conversion of series B preferred shares. During the year ended April 30, 2024 the Company issued 685,825 shares of common stock with a value of $34,291 for convertible debt. During the year ended April 30, 2024 the Company issued 200,000 shares of common stock with a value of $6,000 for service. During the year ended April 30, 2024 the Company issued 3,902,340 shares of common stock for the conversion of series A preferred shares. During the year ended April 30, 2024, the Company issued 295,863 shares of common stock for the conversion of series D preferred shares.

INCOME TAX

INCOME TAX	12 Months Ended
	Apr. 30, 2024
INCOME TAX
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, 2024 and 2023: 2024 2023 Income/(Loss) Before Income Taxes $ (575,766 ) $ (2,627,563 ) Taxable income(loss) (575,766 ) (2,462,057 ) Valuation Allowance Net Operating Losses (8,127,926 ) (7,554,918 ) Tax Rate 21 % 21 % Deferred Tax Assets (1,706,854 ) (1,586,533 ) Valuation Allowance 1,706,854 1,586,533 Net Deferred Tax Assets $ - $ - The Company had a net loss of for the years ended April 30, 2024 and 2023, respectively. As of April 30, 2024, the Company had a net operating loss carry forward of $8,127,926 which can be used to offset future taxable income. A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended April 30, 2024 and 2023 as follows: 2024 2023 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES The Company has the following commitments as of April 30, 2024: a) Administration Agreement with EMAC Handels AG, renewed effective May 1, 2014 for a period of three years. Monthly fee for administration services of $7,500 office rent of $250 and office supplies of $125. Extraordinary expenses are invoiced by EMAC on a quarterly basis. The fee may be paid in cash and or with common stock. b) Service Agreement signed April 25, 2016, with Merrill W. Moses, President, Director and CEO, for services of $7,500 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. c) Service Agreement signed May 20, 2016 with Charles C. Hooper, Director, for services of $5,000 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. d) Administration and Management Agreement of PSSI signed January 12, 2017 with EMAC Handels AG, for general fees of $5,000 per month, office rent of $250 and telephone of $125 beginning January 2017, the issuance of 2,000 common shares of PSSI and a 12% royalty calculated on defines sales revenues payable within 10 days after the monthly sales. e) Service Agreement of PSSI signed January 12, 2017 with Merrill W. Moses, President, Director and CEO, for services of $2,500 per month beginning February 2017 and the issuance of 333 common shares of PSSI. f) Business Development and Consulting Agreement of PSSI signed January 15, 2017 with WSMG Advisors, Inc., for finder’s fees of 10% of funding raised for PSSI and the issuance of 1,000 common shares of PSSI.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On June 2, 2024 the Company issued 10,686,860 shares of common stock for the conversion of 1,068.686 of Series B preferred shares. On June 10, 2024 the Company issued 100,000 shares of common stock with a value of $10,000 for the payment of consulting fees. On June 23, 2024 the Company issued 431,181 shares of common stock with a value of $7,761 for the redemption of series D preferred shares. On July 11, 2024 the Company issued a $50,000 note to a lender. The note includes original discounts of $10,000 which were deducted at issuance, bears interest of 10% per annum and matures in one year from date of issuance. On July 22, 2024 the Company issued 10,000,000 shares of common stock with a value of $400,000 for the payment of related party debt. The Company has evaluated subsequent events to determine events occurring after April 30, 2024 through the date of this report that would have a material impact on the Company’s financial results or require disclosure and have determined none exist except as noted above in this Note.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is April 30.
Recent Accounting Pronouncements	In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods has been amended for small businesses to beginning after December 15, 2023 as early adoption was permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company recognizes there will be an impact on how conversion is calculated which may require recognitions of gains or losses. However, the Company believes, through their evaluation, there is no material impact this new guidance will have on its financial statements. 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. Revenue Recognition In April 2016, the FASB issued ASU 2016–10 Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments are intended to render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. ASC Topic 606 prescribes a new five-step model entities should follow in order to recognize revenue in accordance with the core principle. These five steps are: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price and payment terms which include delivery and acceptance of the unit 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when (or as) the entity satisfied the performance obligations. The Company has one revenue stream, of which the revenue is recognized in accordance to the five steps included in Topic 606. The revenue stream is the sale of finished screening units. Revenue for the sale of the screening units is both directly to end users and through the distributor and is recognized upon the delivery and acceptance of the unit from the Company to the end customer.
Consolidation and Non-Controlling Interest	These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 10,883 common shares, or 23.72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835.
Impairment of Inventory	The Company reviews the carrying value of its assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the asset. The Company determined although their inventory is salable, none has been sold for over 2 years, but there is a potential of obsolescence to the asset. This could occur due to refinement of the finished product or enhancement of the parts used in the product. The Company has determined that some impairment has occurred and is reserving an impairment. During the year ended April 30, 2023, the Company reserved $40,586 as an impairment of the value of the inventory.
Basic and Diluted Net Loss per Share	The Company computes net loss per share in accordance with ASC 260, Earnings per Share As of April 30, 2024, convertible debt and related accrued interest payable plus conversion of A, B and D preferred shares are convertible into 45,219,063 shares of the Company’s common stock.
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes
Use of Estimates	The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Financial Instruments	Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, Level 1: applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2: applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3: applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As of April 30, 2024 and 2023, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2024 and 2023: Total Level 1 Level 2 Level 3 2023 Derivate liabilities $ 65,826 $ - $ - $ 65,826 Total liability measured at fair value $ 65,826 $ - $ - $ 65,826 2024 Derivative liability $ 37,211 $ - $ - $ 37,211 Total liability measured at fair value $ 37,211 $ - $ - $ 37,211
Derivative Liabilities	We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Non-Monetary Transactions	All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued, or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued.
Stock-Based Compensation	The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.
Cash and Cash Equivalents	The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents.
Inventory	Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products, work in progress of zero and finished goods for sale with a total value of inventory after impairment of $7,599.
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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Liabilities measured at fair value on a recurring basis	Total Level 1 Level 2 Level 3 2023 Derivate liabilities $ 65,826 $ - $ - $ 65,826 Total liability measured at fair value $ 65,826 $ - $ - $ 65,826 2024 Derivative liability $ 37,211 $ - $ - $ 37,211 Total liability measured at fair value $ 37,211 $ - $ - $ 37,211

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	12 Months Ended
	Apr. 30, 2024
CONVERTIBLE DEBT
Schedule of derivative liabilities	Balance at April 30, 2022 305,232 Issuance and conversion of convertible debt, net (73,900 ) Gain on derivative liability (165,506 ) Balance at April 30, 2023 65,826 Issuance and conversion of convertible debt, net (41,624 ) Gain on derivative liability 13,009 Balance at April 30, 2024 37,211
Schedule of assumptions used	2023 2024 Risk-free interest rate 4.74 % 5.20 % Expected life in years 0.10 0.10 Dividend yield 0 % 0 % Expected volatility 318.00 % 298.00 %

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Apr. 30, 2024
INCOME TAX
Schedule of deferred tax assets	2024 2023 Income/(Loss) Before Income Taxes $ (575,766 ) $ (2,627,563 ) Taxable income(loss) (575,766 ) (2,462,057 ) Valuation Allowance Net Operating Losses (8,127,926 ) (7,554,918 ) Tax Rate 21 % 21 % Deferred Tax Assets (1,706,854 ) (1,586,533 ) Valuation Allowance 1,706,854 1,586,533 Net Deferred Tax Assets $ - $ -
Schedule of reconciliation of income taxes at the federal statutory rate	2024 2023 U.S. federal statutory rate 21 % 21 % Net operating loss (21 %) (21 %) Effective tax rate - % - %

NATURE OF BUSINESS AND CONTIN_2

NATURE OF BUSINESS AND CONTINUED OPERATIONS (Details narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
NATURE OF BUSINESS AND CONTINUED OPERATIONS
Entity Incorporation, State Country Name	Delaware
Entity Incorporation Date Of Incorporation	May 27, 1998
Revenue	$ 49,012	$ 0
Accumulated deficit	(17,116,309)	$ (16,527,130)
Working capital deficit	$ (2,362,362)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Derivate liabilities	$ 37,211	$ 65,826
Total liability measured at fair value	37,211	65,826
Fair Value, Inputs, Level 1
Derivate liabilities	0	0
Total liability measured at fair value	0	0
Fair Value, Inputs, Level 2
Derivate liabilities	0	0
Total liability measured at fair value	0	0
Fair Value, Inputs, Level 3
Derivate liabilities	37,211	65,826
Total liability measured at fair value	$ 37,211	$ 65,826

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Shares aquistion on non controlling interest	10,883
Shares aquisition percentage	23.72%
Share exchange for service value	$ 6,100
Inventory	$ 7,599	$ 34,512
Conversion of convertible debt into common stock	45,219,063
Extinguishment of related parties debt	$ 9,835
Impairment of asset	$ 0	$ 40,586

LICENSE AGREEMENT (Details Narr

LICENSE AGREEMENT (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Accrued license agreement payment	$ 87,500	$ 37,500
Impairment, long-lived asset, held-for-use	378,600
License Agreement
Intangible assets, current	353,600
Accrued license agreement payment	$ 87,500	$ 37,500
Equity method investment and ownership increase	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
License Agreement | Transfer of the Definitive Agreement [Member]
PSSI common stock received	100,000
License Agreement | Amendment to the Definitive Agreement [Member]
PSSI common stock received	500,000
Initial License Fee | July 15, 2016 [Member] | CCS [Member]
Intangible assets, current	$ 25,000
Hourly compensation rate for services provided	5,000
Stock Options
Intangible assets, current	$ 25,000
Royalties description	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

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	May 02, 2022	Apr. 30, 2024	Apr. 30, 2023
Note payable- related party		$ 130,970
Short term loans	$ 100,000
Interest rate	6%
Loan agreement		19,050
Preferred B shares issued for accrued expense - related parties, Value			$ 1,074,250
Accounts Payable, Related Parties, Current		$ 1,191,708	$ 910,524
Common stock shares issued share		685,825
Common stock shares issued value		$ 34,291
Common Stock
Common stock issued for Serries A conversion, Shares		3,902,340
Series B Preferred Stock
Common stock issued for Serries A conversion, Shares		390,234
Preferred shares issued to related parties			279,026
Preferred B shares issued for accrued expense - related parties, Value			$ 1,074,250
Preferred stock shares issued shares		85,000
Preferred stock shares issued value		$ 15,138

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended
	Jul. 12, 2018	Jul. 29, 2022	Jul. 18, 2018	Apr. 30, 2024	Apr. 30, 2023	May 01, 2022	Jul. 06, 2018	Mar. 05, 2018
Payment of note payable		$ 300,000
Debt instrument interest		$ 22,500	$ 20,042
Promissory note, amount			$ 114,226
Interest rate			8%
Note payable to related party			$ 5,000
Preferred shares for notes payable		53,750
Notes Payable	$ 250,000			$ 170,062	$ 179,692		$ 250,000	$ 25,000
Legal payment	$ 10,045
Description of note holder	In addition, the note holder will receive a royalty of 5% up to $250,000 and then a royalty of 3.5% for two years thereafter. The noteholder will receive 300 shares of the Company’s common stock plus 200 warrants to purchase common shares within three years at $1,250 per share
Warrants expired date	Apr. 30, 2023
EMAC Handels AG
Short term loans						$ 100,000
Interest rate						6%
Note payable- related party				130,970
Star Anchor
Interest rate					6%
Note payable- related party				$ 19,050

CONVERTIBLE DEBT (Details)

CONVERTIBLE DEBT (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CONVERTIBLE DEBT
Derivative liabilities, beginning balance	$ 65,826	$ 305,232
Issuance and conversion of convertible debt, net	(41,624)	(73,900)
Gain on derivative liability	13,009	(165,506)
Derivative liabilities, ending balance	$ 37,211	$ 65,826

CONVERTIBLE DEBT (Details 1)

CONVERTIBLE DEBT (Details 1)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CONVERTIBLE DEBT
Risk-free interest rate	4.74%	5.20%
Dividend yield	0%	0%
Expected volatility	318%	298%
Expected life in years	1 month 6 days	1 month 6 days

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	May 02, 2022	Oct. 04, 2018	Feb. 16, 2018	Apr. 30, 2024	Apr. 30, 2023	Mar. 05, 2018	Mar. 10, 2016
Convertible notes payable, net of discount				$ 279,085	$ 319,767
Common stock shares issued value				$ 10,000
Stock Issued During Period, Shares, Conversion of Convertible Securities				1,262,617	1,023,626
Common stock issued for debt conversion				$ 25,996	$ 76,711
Interest rate	6%
Series B Preferred [Member]
Convertible note payment					$ 300,000
Preferred shares issued shares					53,750
Preferred shares issued amount					$ 322,500
Interest amount					$ 22,500
Convertible Note Payable 1
Convertible notes payable, net of discount				$ 7,000			$ 17,000
Interest rate				6%
Preferred Stock Dividends, Shares				17,000
Convertible Note Payable 2 [Member]
Convertible notes payable, net of discount			$ 20,000
Interest rate			6%
Convertible Note Payable 3 [Member]
Convertible notes payable, net of discount						$ 25,000
Convertible Note Payable 4 [Member]
Convertible notes payable, net of discount		$ 330,626
Series A preferred shares issued value		25,000
Common stock shares issued value		$ 7,250
Common stock shares issued shares		145,000
Common stock outstanding balance		$ 279,085

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common stock issued for debt conversion, Value	$ 25,996	$ 76,711
Stock Issued During Period, Shares, Conversion of Convertible Securities	1,262,617	1,023,626
Reverse split shares			500
Conversion of common stock series B preferred share		$ 10
Series B Preferred Shares Issued for the Reduction of Notes Payable and Accrued Expenses, Value		$ 2,901,836
Preferred B shares issued for accrued expense - related parties, Shares		279,026
Preferred B shares issued for accrued expense - related parties, Value		$ 1,074,250
Preferred B shares issued for notes payable, Value		322,500
Preferred B shares issued for accounts payable and accrued expenses		1,505,118
Loss on debt settlement, accruals and/accounts payable		$ 849,329
Common stock shares issued for service amount	$ 6,000
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
Voting rights	100
Preferred Stock, Shares Outstanding	2,535,135	2,925,369
Preferred Stock, Shares Issued	2,535,135	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
Voting rights	100
Preferred B shares issued for accrued expense - related parties, Value		$ 1,074,250
Preferred shares issued for service amount	$ 15,139	$ 294,998
Preferred shares issued for service sahres	85,000	25,000
Preferred Stock, Shares Outstanding	1,860,636	1,913,655
Preferred Stock, Shares Issued	1,860,636	1,913,655
Series D Preferred Stock
Preferred Stock, Shares Outstanding	583
Preferred Stock, Shares Issued	583
Common Stocks Member
Common stock issued for debt conversion, Value	$ 34,291
Stock Issued During Period, Shares, Conversion of Convertible Securities	685,825
Common stock issued for Series B preferred share conversion, Shares	(1,380,191)	(292,119)
Common stock issued for Series D preferred share conversion, Shares	295,863	79,766
Common stock issued for Series A preferred share conversion, Shares	3,902,340
Common stock issued for cash, Shares	200,000
Common stock issued for cash, Value	$ 10,000
Common stock shares issued for service shares	200,000
Common stock shares issued for service amount	$ 6,000
Preferred Stocks [Member]
Common stock issued for Series B preferred share conversion, Shares		(21,235)
Common stock issued for Series D preferred share conversion, Shares		8
Series B Preferred Shares Issued for the Reduction of Notes Payable and Accrued Expenses, Shares		731,995
Preferred B shares issued for notes payable, Shares		53,750
Preferred B shares issued for accounts payable and accrued expenses, Shares		399,219

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Net Operating Losses	$ (8,127,926)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Net Deferred Tax Assets [Member]
Income/(Loss) Before Income Taxes	$ (575,766)	$ (2,627,563)
Taxable income(loss)	(575,766)	(2,462,057)
Net Operating Losses	$ (8,127,926)	$ (7,554,918)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets	$ (1,706,854)	$ (1,586,533)
Valuation Allowance	1,706,854	1,586,533
Net Deferred Tax Assets	$ 0	$ 0

INCOME TAX (Details 1)

INCOME TAX (Details 1)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
INCOME TAX
U.S. federal statutory rate	21%	21%
Net operating loss	(21.00%)	(21.00%)
R econciliation of income taxes effective tax rate	0%	0%

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	Apr. 30, 2024 USD ($)
INCOME TAX
Net Operating Losses	$ (8,127,926)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Apr. 30, 2024 USD ($) shares
Issuance of common stock shares | shares	685,825
EMAC Handels Ag [Member]
Monthly fee for administration services	$ 7,500
Monthly fee for Office Rent	250
Monthly fee for Office Supplies	125
Charles C Hooper [Member]
Monthly fee for administration services	$ 5,000
Issuance of restricted common shares | shares	233
RAB Investments [Member]
Monthly fee for administration services	$ 5,000
Monthly fee for Office Rent	250
Monthly fee for telephone	125
Merrill W Moses [Member]
Monthly fee for administration services	$ 2,500
Issuance of common stock shares | shares	333
Issuance of restricted common shares | shares	233
Monthly Director's fee per Service Agreement	$ 7,500
WSMG Advisors [Member]
Issuance of common stock shares | shares	1,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended		12 Months Ended
	Jul. 11, 2024	Jun. 10, 2024	Jun. 02, 2024	Jul. 22, 2024	Jun. 23, 2024	Apr. 30, 2024
Issuance of common stock shares						685,825
Issuance of common stock shares amount						$ 34,291
Subsequent Event [Member]
Proceeds from issuance of note to lender	$ 50,000
Note original discounts deducted at issuance	$ 10,000
Note interest rate percentage per annum	10%
Issuance of common stock shares		100,000		10,000,000
Issuance of common stock shares amount		$ 10,000		$ 400,000
Subsequent Event [Member] | Series B Preferred [Member]
Issuance of common stock shares			10,686,860
Issuance of common stock shares for conversion			1,068
Subsequent Event [Member] | Series D Preferred [Member]
Issuance of common stock shares					431,181
Issuance of common stock shares amount					$ 7,761