Evolution Blockchain (EVBC) 10-Q 16 Mar 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Jan. 31, 2018shares
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 31, 2018
Trading Symbol	oaxrc
Entity Registrant Name	Evolution Blockchain Group Inc.
Entity Central Index Key	1,606,364
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	383,855
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3

INTERIM CONDENSED CONSOLIDATED

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 31, 2018	Apr. 30, 2017
Current
Cash	$ 3,144	$ 27,880
Prepaid expenses	0	3,844
Due from related party -	0	85
Total current assets	3,144	31,809
Sublicenses	1	1
Total assets	3,145	31,810
Current
Accounts payable and accrued liabilities	139,004	34,155
Notes payable -	121,683	4,209
Due to related party -	22,803	2,576
Total current liabilities	283,490	40,940
Long term liabilities
Promissory notes payable -	0	40,700
Total long-term liabilities	0	40,700
Total liabilities	283,490	81,640
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value 100,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.001 par value - 11,250,000 shares authorized 383,855and 356,284 shares issued and outstanding, respectively	384	356
Additional paid in capital	1,000,875	941,731
Obligation to issue shares	9,520	18,754
Accumulated deficit	(1,291,124)	(1,010,671)
Total stockholders' deficit	(280,345)	(49,830)
Total liabilities & stockholders' deficit	$ 3,145	$ 31,810

INTERIM CONDENSED CONSOLIDATED3

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 31, 2018	Apr. 30, 2017
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	11,250,000	11,250,000
Common stock, shares issued	383,855	356,284
Common stock, shares outstanding	383,855	356,284

INTERIM CONDENSED CONSOLIDATED4

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2018	Jan. 31, 2017	Jan. 31, 2018	Jan. 31, 2017
Operating expenses
Audit and accounting fees	$ 2,929	$ 5,165	$ 23,713	$ 13,726
Bank charges	125	229	503	389
Consulting fees	30,000	2,271	88,789	18,524
Investor relations	0	0	11,321	0
Foreign exchange loss (gain)	2,707	(15,604)	2,690	3,818
Legal fees	11,985	2,690	36,018	17,113
Marketing and social media	0	0	5,679	0
Office expense	3	0	3	0
Transfer and filing fees	2,471	1,196	10,800	18,458
Total operating loss	(50,220)	4,053	(179,516)	(72,028)
Accretion expense -	(25,205)	0	(75,616)	0
Impairment on note receivable -	0	0	(84)	0
Interest income -	0	7,977	0	18,686
Interest expense -	(1,937)	(616)	(5,777)	(1,847)
Total other income (expense)	(27,142)	7,361	(81,477)	16,839
Net income (loss) for the period	$ (77,362)	$ 11,414	$ (260,993)	$ (55,189)
Basic and diluted net loss per common share	$ (0.20)		$ (0.71)	$ (0.16)
Weighted average number of common shares outstanding - basic and diluted	383,855	349,144	365,364	334,878

INTERIM CONDENSED CONSOLIDATED5

INTERIM CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS DEFICIT - USD ($)	Common Shares [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Apr. 30, 2016	$ 315	$ 56,645		$ (109,268)	$ (52,308)
Beginning Balance (Shares) at Apr. 30, 2016	315,000
Shares issued for cash received by Garmatex	$ 9	271,883			271,892
Shares issued for cash received by Garmatex (Shares)	8,750
Shares issued for note payable:	$ 2	79,774			79,776
Shares issued for note payable: (Shares)	2,500
Shares issued for cash	$ 29	394,501			394,530
Shares issued for cash (Shares)	28,784
Subscription received			$ 18,754		18,754
Beneficial conversion feature		100,000			100,000
Shares issued for debt	$ 1	38,928			38,929
Shares issued for debt (Shares)	1,250
Net loss				(901,403)	(901,403)
Ending Balance at Apr. 30, 2017	$ 356	941,731	18,754	(1,010,671)	(49,830)
Ending Balance (Shares) at Apr. 30, 2017	356,284
Shares issued for cash	$ 1	18,753	(18,754)
Shares issued for cash (Shares)	625
Share issued for convertible debt					0
Shares issued for debt	$ 27	40,391		(19,460)	20,958
Shares issued for debt (Shares)	26,946
Obligation to issue shares			9,520		9,520
Net loss				(260,993)	(260,993)
Ending Balance at Jan. 31, 2018	$ 384	$ 1,000,875	$ 9,520	$ (1,291,124)	$ (280,345)
Ending Balance (Shares) at Jan. 31, 2018	383,855

INTERIM CONDENSED CONSOLIDATED6

INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017	Jan. 31, 2018	Jan. 31, 2017	Apr. 30, 2017
Cash flows used in operating activities
Net loss for the period	$ (77,362)	$ 11,414	$ (260,993)	$ (55,189)	$ (901,403)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment on notes receivable	0	0	84	0
Accretion of debt discount			75,616	0
Non-cash consulting			9,520	0
Unrealized foreign exchange			625	0
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities			144,988	23,562
Prepaid expenses			3,569	0
Interest receivable			0	(18,686)
Accrued long term interest payable			5,777	1,846
Net cash used in operating activities			(20,814)	(48,467)
Cash flows used in investing activities
Advanced to related party			0	(323,028)
Net cash used in investing activities			0	(323,028)
Cash flows from financing activities
Cash received for common stock			0	314,530
Cash received for common stock issuable			0	55,000
Payment on note payable			(3,656)	0
Net cash (used in) provided by financing activities			(3,656)	369,530
Effect of foreign exchange rate changes on cash			(266)	3,752
Change in cash during the period			(24,736)	1,787
Cash, beginning of the period			27,880	51	51
Bank indebtedness, end of the period	$ 3,144	$ 1,838	3,144	1,838	$ 27,880
Interest and taxes paid in cash			$ 0	$ 0

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jan. 31, 2018
Basis of Presentation [Text Block]	Note 1 Basis of Presentation While the information presented in the accompanying interim condensed consolidated financial statements for the three and nine months ended January 31, 2018 and 2017 is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the balance sheet, results of operations and cash flows for the interim period presented in accordance with the accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements (and notes thereto) for the years ended April 30, 2017 and 2016 included elsewhere in the Company’s 10K filed with the SEC on July 31, 2017. These unaudited interim condensed consolidated financial statements were approved by the Board on March 15, 2018. Operating results for the nine months ended January 31, 2018 are not necessarily indicative of the results that can be expected for the year ending April 30, 2018.

Nature of Operations and Abilit

Nature of Operations and Ability to Continue as a Going Concern	9 Months Ended
	Jan. 31, 2018
Nature of Operations and Ability to Continue as a Going Concern [Text Block]	Note 2 Nature of Operations and Ability to Continue as a Going Concern On February 13, 2018, the Company changed its name from Garmatex Holdings Ltd. to Evolution Blockchain Group Inc. (the “Company”). The Company was incorporated in the State of Nevada, United States of America on April 9, 2014. The Company was formed for the purpose of acquiring and developing mineral properties. The Company’s year-end is April 30. These unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these interim unaudited consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. The Company has yet to achieve profitable operations, has an accumulated deficit of $1,291,124 and expects to incur further losses in the development of its business, all of which raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing from shareholders or other sources to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances, however there is no assurance of additional funding being available or on acceptable terms, if at all. The interim unaudited consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. On April 8, 2016, the Company entered into an agreement with Garmatex Technologies, Inc., a private company incorporated under the laws of the Province of British Columbia, Canada ("Garmatex"), pursuant to which the Company has agreed to acquire all of the issued and outstanding securities of Garmatex in exchange for equivalent securities of the Company by way of a statutory arrangement (the “Arrangement”) pursuant to the Business Corporations Act On March 8, 2017, the Company executed an amended, effective August 15, 2016, to the Arrangement, which allowed for an extension of the termination date to May 31, 2017. In consideration of the settlement, Garmatex granted a non-exclusive technology Sublicense Agreement, dated March 8, 2017, and a Garmatex Trademark and Technology License Agreement, dated March 9, 2017, to their trade secret formulae and trademarks (note 3). Effective September 15, 2017, the Arrangement Agreement has been terminated between the Company and Garmatex Technologies Inc. On January 25, 2018, the Company formed a wholly-owned subsidiary, Evolution Blockchain Group Inc., which was incorporated in the State of Nevada, United States. Effective February 28, 2018, the Company completed a reverse stock split where the Company’s authorized capital was decreased from 1,125,000,000 shares of common stock to 11,250,000 shares of common stock and from 10,000,000 shares of preferred stock to 100,000 shares of preferred stock. The par value of common stock and preferred stock remain unchanged after the reverse stock split, which is $0.001. All shares of common stock issued and outstanding were decreased on the basis of one ( 1) new share for each one hundred ( 100) old shares. These consolidated financial statements give retroactive effect to such reverse split and all share and per share amounts have been adjusted accordingly.

Technology Sublicensing Agreeme

Technology Sublicensing Agreement	9 Months Ended
	Jan. 31, 2018
Technology Sublicensing Agreement [Text Block]	Note 3 Technology Sublicensing Agreement The Company entered into a non-exclusive Sublicense Agreement, dated March 8, 2017 and a Garmatex Trademark & Technology License Agreement, dated March 9, 2017, (collectively, “Master Sublicense Agreement”) with Garmatex whereby the Company was granted various intellectual property rights. Pursuant to the terms of the agreement, the Company acquired the rights to further develop, commercialize, market and distribute certain proprietary inventions and know-how related to the products. The term of the non-exclusive Sublicense Agreement will continue in perpetuity until the Arrangement Agreement, dated April 8, 2016, is fully completed and Garmatex becomes a wholly owned subsidiary of the Company. Should the Arrangement Agreement not be completed, the Sublicense Agreement will continue in perpetuity unless otherwise agreed upon or amended by both parties. As consideration for entering into the Master Sublicense Agreement, the Company has agreed to the following terms and conditions: (i) the Parties shall enter into Amendment No. 1 to the Arrangement Agreement, pursuant to which, among other things, the term “Termination Date” will be amended to mean May 31, 2017, or such later date as may be mutually agreed to in writing by the Parties; and (ii) settlement of all the loans issued under the previously entered Secured and Subordinated Loan Agreement, dated March 15, 2016 which in aggregate was CDN $953,988 ($711,586). The Company performed an analysis of the non-monetary transaction under ASC 845-10, and determined the fair value of the Master Sublicense Agreement to be equal to the book value of the loan, which the Company had written down to $1.00 due to the uncertainty of its recoverability and the uncertainty that the Company will be able to generate future revenues under the Master Sublicense Agreement.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jan. 31, 2018
Related Party Transactions [Text Block]	Note 4 Related Party Transactions Management considers all directors, officers and persons with a significant influence over the operations of the Company to be related parties. On March 8, 2017, the Company executed an amendment, effective August 15, 2016, to the Arrangement Agreement dated April 8, 2016. The amendment has allowed for settlement of all the loans issued under the previously entered Secured and Subordinated Loan Agreement, dated March 15, 2016 which in aggregate was CDN $953,988 (US$711,586) including accrued interest. In return Garmatex granted a non-exclusive technology sublicense to the trade secret formulae and trademarks for the CoolSkin, RecoverySkin, SlimSkin, Kottinu, AbsorbSkin, ColdSkin, SteelSkin, WarmSkin, and IceSkin products. Due to the uncertainty in recoverability of the loans issued under the Secured and Subordinated Loan Agreement, the Company recorded an impairment to the loan receivable of $711,585, the remaining $1.00 was applied to the carrying value of the sublicense agreement. On April 19, 2017, the Company received a promissory note in the amount of CDN $60,000 ($45,159) and on April 21, 2017, the Company received a promissory note in the amount of CDN $20,000 ($15,108), both from Garmatex, pursuant to the secured and subordinated loan agreement dated April 8, 2016. The notes were bearing interest at 5% per annum and payable semi-annually prior to maturity. Repayment of the notes, together with all outstanding interest accrued, will be due and payable on the earlier of; (a) nine months from the advancement date, (b) the closing of the Arrangement Transactions, and (c) 90 calendar days from the termination of the LOI or any formal Arrangement Transaction agreement which supersedes the LOI. The lender at all times has right to convert any portion of the principal and interest outstanding into securities of the Borrower. Due to the uncertainty in recoverability of the loans issued under the Secured and Subordinated Loan Agreement, the Company recorded an impairment to the loan receivable of $58,576. During the nine months ended January 31, 2018, the Company recorded interest income of $nil (2016 - $10,709) pursuant to the above notes receivable. Total accrued interest on all outstanding notes receivable as of January 31, 2018, was $nil (April 30, 2017 - $85). The Company recorded an impairment to the interest receivable of $85 due to the impairment recorded on the loan receivable as of April 30, 2017. The Company has performed an analysis of the related party loan balance under ASC 810-10, and determined the loan represents a variable interest in Garmatex. Garmatex is a variable interest entity (“VIE”) and depends on the Company, as well as additional parties, for continuing financial support in order to maintain operations. However, the Company cannot make key operating decisions considered to be most significant to the VIE, and is therefore not considered to be the primary beneficiary. The Company’s maximum exposure to loss approximates to the carrying value of the related party loan balance at January 31, 2018. As of September 15, 2017, the Arrangement Agreement was terminated, and the entity ceased to be a related party. As of January 31, 2018, the Company recorded due to related party of $nil (April 30, 2017 - $2,576) owing to the current CEO, president, chief financial officer, treasurer, and sole director relating to outstanding management fees and reimbursements. On April 28, 2017, the Company issued a convertible loan agreement with a beneficial shareholder in the aggregate principal amount of $100,000. This convertible loan agreement is unsecured, bears interest at 5% per annum, compounded annually, is convertible at $20.00 per common share, and is due in full including principal and accrued interest at its date of maturity on April 28, 2018. The Company recorded a debt discount of $100,000 related to the beneficial conversion feature. The expense was measured at the intrinsic value of the beneficial conversion feature at the commitment date and is being amortized as accretion expense over maturity using the effective interest method. For the nine months ended January 31, 2018, the Company incurred $75,616 (2016 - $nil) in accretion expense pursuant to this debt discount. The carrying value of the convertible note at January 31, 2018 was $76,164 (April 30, 2017 - $548). On July 28, 2017, the Company agreed to issue a promissory note, bearing interest at 5% per annum, in the aggregate amount of $2,244 (CDN $2,760) and $2,575 for amounts paid directly to Clark Wilson LLP and Malone Bailey LLP, respectively, on behalf of the Company to a beneficial shareholder. Included in due to related party at January 31, 2018 was $22,803 (CDN$28,049) relating to reimbursements and amounts paid directly to vendors on behalf of the Company totaling. During the three and nine months ended January 31, 2018 and 2017, the principal executive offices were provided at no cost by the Company’s current CEO, president, chief financial officer, treasurer, and sole director. On October 30, 2017, the Company issued 26,946 common shares of the Company with a fair value of $40,418 to settle services rendered from a significant shareholder (Note 6).

Notes Payable

Notes Payable	9 Months Ended
	Jan. 31, 2018
Notes Payable [Text Block]	Note 5 Notes Payable On March 31, 2017, the Company issued a promissory note in the aggregate amount of CDN$5,000 for a legal retainer paid directly to, Harper Grey LLP, on behalf of the Company, totalling $3,656 (CDN$5,000) by a non-related party. The promissory note is unsecured, bears no interest, and matures on May 15, 2017. The Company repaid this promissory note on May 10, 2017. On April 28, 2017, the Company issued a convertible loan agreement in the aggregate principal amount of $100,000. This convertible loan agreement is unsecured, bears interest at 5% per annum, compounded annually, is convertible at $20.00 per common share, and is due in full including principal and accrued interest at its date of maturity on April 28, 2018. The Company recorded a debt discount of $100,000 related to the beneficial conversion feature. The expense was measured at the intrinsic value of the beneficial conversion feature at the commitment date and is being amortized as accretion expense over maturity using the effective interest method. For the nine months ended January 31, 2018, the Company incurred $75,616 (2016 - $nil) in accretion expense pursuant to this debt discount. As of January 31, 2018, the carrying value of the promissory note was $76,164 (April 30, 2017 - $548) On July 28, 2017, the Company agreed to issue a promissory note, bearing interest at 5% per annum, in the aggregate amount of $2,244 (CDN $2,760) and $2,575 for amounts paid directly to Clark Wilson LLP and Malone Bailey LLP, respectively, on behalf of the Company to a beneficial shareholder. Also included in notes payable at January 31, 2018 and April 30, 2017 are four promissory notes with a total balance payable of $40,700 bearing interest at 6% per annum maturing on December 31, 2018. During the 9 months ended January 31, 2018, the Company charged interest expense of $5,777 (2017 - $1,847) pursuant to various notes payables. Total accrued interest on all outstanding notes payable as of October 31, 2017, was $11,878 (April 30, 2017 - $6,101) which is included in accrued liabilities.

Capital Stock

Capital Stock	9 Months Ended
	Jan. 31, 2018
Capital Stock [Text Block]	Note 6 Capital Stock a) Authorized share capital The authorized common stock of the Company consists of 11,250,000 shares of common stock with par value of $0.001 and 100,000 shares of preferred stock with a par value of $0.001. As of January 31, 2018, the Company had 383,855 shares of common stock and no shares of preferred stock outstanding. b) Issued share capital On June 5, 2017, the Company agreed to issue 625 units at a price of CDN $ $40.00 per unit for consideration of CDN $25,000 ($18,754) which is included in shares to be issued at April 30, 2017 pursuant to a subscription agreement. Each unit issued consists of one common share in the capital of the Company and one-half of one non-transferable common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $60.00 per warrant share. On October 30, 2017, the Company agreed to issue 26,946 common shares with a fair value of $40,418 for full settlement of debt payable to the creditor in the amount of CDN $26,945 ($20,955) resulting in a capitalized loss of $19,460 in deficit. The liability being settled resulted from loans, accrued management fees, and expenses owed to our former management, which had been previously assigned to the creditor. c) Obligation to issue shares Pursuant to an IR consulting agreement dated April 24, 2017, the Company recorded an obligation to issue 1,120 shares of the Company with a fair value of $9,520. d) Warrants At January 31, 2018, the Company had 20,956 share purchase warrants outstanding as follows: Exercise Expiry Number Price Date 4,376 $60.00 June 17, 2018 625 $60.00 July 17, 2018 1,471 $60.00 July 28, 2018 1,118 $60.00 October 3,2018 10,000 $60.00 November 22, 2018 810 $60.00 February 17, 2019 1,875 $60.00 February 22, 2019 368 $60.00 March 23, 2019 313 $60.00 June 5, 2019 20,956 During the nine months ended January 31, 2018, the Company issued an aggregate of 313 warrants, exercisable at a weighted average exercise price of $60.00 per share for a period of two years from the date of issuance, pursuant to subscription agreements. Each warrant entitles the holder the right to purchase one common share.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Jan. 31, 2018
Supplemental Cash Flow Information [Text Block]	Note 7 Supplemental Cash Flow Information Investing and financing activities that do not have a direct impact on current cash flows are excluded from the statement of cash flows. Nine Months Nine Months Ended Ended January 31, January 31, 2018 2017 Common stock issued for note payable - 79,776 Common stock issued for cash loaned to related party - 271,892 Common stock issued for convertible note payable - 38,929 Obligation to issue shares 9,520 - Operating expenses paid directly by related party 48,580 19,805

Commitments

Commitments	9 Months Ended
	Jan. 31, 2018
Commitments [Text Block]	Note 7 Commitments Pursuant to a Marketing and Consulting Agreement, dated April 24, 2017, the Company committed to pay a retainer of $5,000 per month until June 24, 2017 and $10,000 per month from July 24, 2017 until March 24, 2018. As additional consideration for services, the Company also agreed to issue 1,120 shares of common stock on July 24, 2017 as per the Form 8-K filed with the SEC on June 23, 2017. During the period ended October 31, 2017, the Company recorded the obligation to issue 1,120 shares (Note 6).

Subsequent Events

Subsequent Events	9 Months Ended
	Jan. 31, 2018
Subsequent Events [Text Block]	Note 8 Subsequent Events On January 15, 2018, the board of directors approved an agreement and plan of merger where the Company will merge with its wholly-owned subsidiary Evolution Blockchain Group Inc., a Nevada corporation and remain the surviving company of the merger, continuing under the name Evolution Blockchain Group Inc. On February 13, 2018, the Company filed a Certificate of Amendment and Articles of Amendment with the Nevada Secretary of State. The name change from Garmatex Holdings Inc. to Evolution Blockchain Group Inc. was subsequently reviewed and approved by the Financial Industry Regulatory Authority (FINRA) with an effective date of February 28, 2018. Also, effective February 28, 2018, the Company trading symbol will be EVBCD. After 20 business days, the symbol will change back to EVBC.

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended
	Jan. 31, 2018
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise Expiry Number Price Date 4,376 $60.00 June 17, 2018 625 $60.00 July 17, 2018 1,471 $60.00 July 28, 2018 1,118 $60.00 October 3,2018 10,000 $60.00 November 22, 2018 810 $60.00 February 17, 2019 1,875 $60.00 February 22, 2019 368 $60.00 March 23, 2019 313 $60.00 June 5, 2019 20,956

Supplemental Cash Flow Inform17

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Jan. 31, 2018
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Nine Months Nine Months Ended Ended January 31, January 31, 2018 2017 Common stock issued for note payable - 79,776 Common stock issued for cash loaned to related party - 271,892 Common stock issued for convertible note payable - 38,929 Obligation to issue shares 9,520 - Operating expenses paid directly by related party 48,580 19,805

Nature of Operations and Abil18

Nature of Operations and Ability to Continue as a Going Concern (Narrative) (Details) - USD ($)	1 Months Ended
	Feb. 28, 2018	Feb. 27, 2018	Jan. 31, 2018	Apr. 30, 2017
Accumulated deficit			$ 1,291,124	$ 1,010,671
Common stock, shares authorized	11,250,000	1,125,000,000	11,250,000	11,250,000
Preferred stock, shares authorized	100,000	10,000,000	100,000	100,000
Common stock, par value	$ 0.001		$ 0.001	$ 0.001
Stockholders' Equity, Reverse Stock Split	All shares of common stock issued and outstanding were decreased on the basis of one (1) new share for each one hundred (100) old shares.

Technology Sublicensing Agree19

Technology Sublicensing Agreement (Narrative) (Details)	1 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD ($)	Jan. 31, 2018USD ($)	Apr. 30, 2017USD ($)
Extinguishment of Debt, Amount	$ 711,586	$ 953,988
Fair value of Master Sublicense Agreement			$ 1	$ 1

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	Mar. 08, 2017USD ($)	Oct. 30, 2017USD ($)shares	Apr. 21, 2017USD ($)	Apr. 21, 2017CAD ($)	Apr. 19, 2017USD ($)	Apr. 19, 2017CAD ($)	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2018CAD ($)	Jul. 28, 2017USD ($)	Jul. 28, 2017CAD ($)	Apr. 30, 2017USD ($)	Apr. 28, 2017USD ($)$ / shares	Mar. 15, 2016USD ($)	Mar. 15, 2016CAD ($)
Related party loan							$ 22,803		$ 22,803		$ 28,049
Debt instrument, interest rate							6.00%		6.00%		6.00%	5.00%	5.00%		5.00%
Secured and Subordinated Loan Agreement																$ 711,586	$ 953,988
Impairment on loan receivable	$ 711,585
Fair value of Master Sublicense Agreement							$ 1		$ 1					$ 1
Interest income									0	$ 10,709
Interest receivable							0		0					85
Impairment on interest receivable									85
Convertible Debt							76,164		76,164					548	$ 100,000
Debt Instrument, Convertible, Conversion Price | $ / shares															$ 20
Debt Instrument, Unamortized Discount															$ 100,000
Accretion Expense							25,205	$ 0	75,616	$ 0
Notes Payable							40,700		40,700
Stock Issued During Period, Shares, Issued for Services | shares		26,946
Stock Issued During Period, Value, Issued for Services		$ 40,418
Chief Executive Officer [Member]
Related party loan							$ 0		$ 0					$ 2,576
Garmatex Technologies [Member]
Proceeds from related party loan			$ 15,108	$ 20,000	$ 45,159	$ 60,000
Debt instrument, interest rate					5.00%	5.00%
Impairment on loan receivable			$ 58,576
Clark Wilson LLP [Member]
Notes Payable												$ 2,244	$ 2,760
Malone Bailey LLP [Member]
Notes Payable												$ 2,575

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details)	3 Months Ended		9 Months Ended
	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Oct. 31, 2017USD ($)	Jul. 28, 2017USD ($)	Jul. 28, 2017CAD ($)	Apr. 30, 2017USD ($)	Apr. 28, 2017USD ($)$ / shares	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD ($)
Notes payable	$ 40,700		$ 40,700
Convertible debt	$ 76,164		$ 76,164					$ 548	$ 100,000
Interest rate per annum	6.00%		6.00%			5.00%	5.00%		5.00%
Debt Instrument, Convertible, Conversion Price | $ / shares									$ 20
Debt Instrument, Unamortized Discount									$ 100,000
Accretion Expense	$ 25,205	$ 0	$ 75,616	$ 0
Interest expense, loans			$ 5,777	$ 1,847
Accrued interest payable					$ 11,878			$ 6,101
Harper Grey LLP [Member]
Notes payable										$ 3,656	$ 5,000
Clark Wilson LLP [Member]
Notes payable						$ 2,244	$ 2,760
Malone Bailey LLP [Member]
Notes payable						$ 2,575

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details)	Jun. 05, 2017USD ($)$ / sharesshares	Jun. 05, 2017CAD ($)$ / sharesshares	Oct. 30, 2017USD ($)shares	Oct. 30, 2017CAD ($)shares	Oct. 31, 2017shares	Jan. 31, 2018USD ($)$ / sharesshares	Jan. 31, 2017USD ($)	Apr. 30, 2017USD ($)$ / sharesshares	Feb. 28, 2018$ / sharesshares	Feb. 27, 2018shares
Common Shares [Member]
Common stock issued for cash						625		28,784
Proceeds from issuance of common stock | $						$ 1		$ 29
Common stock, shares authorized						11,250,000		11,250,000	11,250,000	1,125,000,000
Common Stock, Par or Stated Value Per Share | $ / shares						$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized						100,000		100,000	100,000	10,000,000
Preferred stock par value | $ / shares						$ 0.001		$ 0.001
Common stock outstanding						383,855		356,284
Common stock issued for cash	625	625
Sale of Stock, Price Per Share | $ / shares		$ 40
Proceeds from issuance of common stock	$ 18,754	$ 25,000						$ 394,530
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares	$ 60					$ 60
Stock Issued During Period, Shares, Issued for Services			26,946	26,946
Stock Issued During Period, Value, Issued for Services | $			$ 40,418
Repayments of Debt			20,955	$ 26,945
Capitalized loss in deficit | $			$ 19,460
Stock Issued During Period, Shares, Obligation to issue shares					1,120	1,120
Stock Issued During Period, Value, Obligation to issue shares | $						$ 9,520	$ 0
Class of Warrant or Right, Outstanding						20,956
Class of Warrant or Right, Grants in Period, Net of Forfeitures						313

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - USD ($)	2 Months Ended	6 Months Ended	8 Months Ended	9 Months Ended
	Jun. 24, 2017	Oct. 31, 2017	Mar. 24, 2018	Jan. 31, 2018	Jul. 24, 2017
Long-term Purchase Commitment, Amount	$ 5,000		$ 10,000
Stock to be Issued for Services, Shares					1,120
Stock Issued During Period, Shares, Obligation to issue shares		1,120		1,120

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights (Details)	Jan. 31, 2018$ / sharesshares
Class of Warrant or Right, Outstanding	20,956
Warrants expiring June 17, 2018 [Member]
Class of Warrant or Right, Outstanding	4,376
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring July 17, 2018 [Member]
Class of Warrant or Right, Outstanding	625
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring July 28, 2018 [Member]
Class of Warrant or Right, Outstanding	1,471
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring October 3, 2018 [Member]
Class of Warrant or Right, Outstanding	1,118
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring November 22, 2018 [Member]
Class of Warrant or Right, Outstanding	10,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring February 17, 2019 [Member]
Class of Warrant or Right, Outstanding	810
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring February 22, 2019 [Member]
Class of Warrant or Right, Outstanding	1,875
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring March 23, 2019 [Member]
Class of Warrant or Right, Outstanding	368
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60
Warrants expiring June 5, 2019 [Member]
Class of Warrant or Right, Outstanding	313
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 60

Schedule of Cash Flow, Suppleme

Schedule of Cash Flow, Supplemental Disclosures (Details) - USD ($)	9 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Common stock issued for note payable	$ 0	$ 79,776
Common stock issued for cash loaned to related party	0	271,892
Common stock issued for convertible note payable	0	38,929
Stock Issued During Period, Value, Obligation to issue shares	9,520	0
Operating expenses paid directly by related party	$ 48,580	$ 19,805