Sparta Commercial Services (SRCO) 10-Q 9 Jul 20 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2019	Jul. 08, 2020
Document And Entity Information
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Entity Central Index Key	0000318299
Document Type	10-Q
Document Period End Date	Jan. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		627,092,904
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Current Assets
Cash and cash equivalents	$ 1,718	$ 998
Accounts receivable	6,164	3,853
Other current assets	29,620
Total Current Assets	37,502	4,851
Property and equipment, net of accumulated depreciation and amortization of $212,905 and $211,311, respectively	357	1,952
Other assets	9,628	9,628
Deposits	9,000	9,000
Total assets	56,487	25,431
Current Liabilities
Bank overdraft	2,008	1,882
Accounts payable and accrued expenses	3,868,792	3,533,344
Current portion notes payable net of discount of $3,515 and $55,662, respectively	4,240,137	4,461,640
Deferred revenue	18,343	20,546
Derivative liabilities	3,505,746	3,502,669
Total Current Liabilities	11,635,026	11,520,081
Loans payable-related parties	434,402	430,353
Total Long Term Liabilities	434,402	430,353
Total liabilities from continuing operations	12,069,428	11,950,434
LIABILITIES FROM DISCONTINUED OPERATIONS	12,080	12,080
Total liabilities	12,081,508	11,962,514
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, 627,092,904 and 620,862,687 shares issued and outstanding, respectively	627,093	620,863
Common stock to be issued 78,786,511 and 75,786,511, respectively	78,787	75,787
Additional paid-in-capital	47,880,374	46,635,457
Accumulated deficit	(61,584,540)	(60,226,159)
Total deficiency in stockholders' equity	(12,982,782)	(12,880,382)
Non-controlling interest	957,761	943,299
Total Deficit	(12,025,021)	(11,937,083)
Total Liabilities and Deficit	56,487	25,431
Series A Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	12,500	12,500
Series B Redeemable Preferred Stock [Member]
Deficit:
Preferred stock value
Series C Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	2,590	1,170
Series D Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 414

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Accumulated depreciation and amortization	$ 212,905	$ 211,311
Notes payable, discount, current	$ 3,515	$ 55,662
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	627,092,904	620,862,687
Common stock, shares outstanding	627,092,904	620,862,687
Common stock to be issued	78,786,511	75,786,511
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 100	$ 100
Preferred stock, shares authorized	35,850	35,850
Preferred stock, shares issued	125	125
Preferred stock, shares outstanding	125	125
Series B Redeemable Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation and redemption value per share	$ 10,000	$ 10,000
Series C Redeemable Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	2,590	1,170
Preferred stock, shares outstanding	2,590	1,170
Preferred stock, liquidation and redemption value per share	$ 10	$ 10
Series D Redeemable Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, liquidation and redemption value per share	$ 1	$ 1
Common stock, par value	$ 1.15	$ 1.15
Common stock, shares authorized	400	400
Common stock, shares outstanding	414	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Losses (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Revenue
Information technology	$ 91,151	$ 104,478	$ 301,143	$ 335,392
Cost of goods sold	6,178	10,770	23,877	34,768
Gross profit	84,973	93,708	277,266	300,624
Operating expenses:
General and administrative	331,364	349,049	950,645	1,035,196
Depreciation and amortization	357	618	1,594	1,855
Total operating expenses	331,721	349,667	952,239	1,037,051
Loss from operations	(246,748)	(255,959)	(674,973)	(736,427)
Other (income) expense:
Other income	(1,625)	(9,050)	(9,242)	(13,660)
Financing cost	447,888	502,838	1,781,170	1,093,559
Amortization of debt discount	13,462	64,443	64,147	256,358
Loss in changes in fair value of derivative liability	(452,682)	(134,112)	(1,167,732)	(445,752)
Total other expense	7,043	424,119	668,343	890,505
Loss from continuing operations	(253,791)	(680,078)	(1,343,316)	(1,626,932)
Loss from discontinued operations		(13,338)		(2,534)
Net Loss	(253,791)	(693,416)	(1,343,316)	(1,629,466)
Net gain attributed to non-controlling interest	(2,651)	(6,319)	(14,492)	(20,172)
Preferred dividend	(191)	(191)	(573)	(573)
Net loss attributed to common stockholders	$ (256,633)	$ (699,926)	$ (1,358,381)	$ (1,650,211)
Basic and diluted loss per share:
Loss from continuing operations attributable to Sparta Commercial Services, Inc. common stockholders	$ 0	$ 0	$ 0	$ 0
Loss from discontinued operations attributable to Sparta Commercial Services, Inc. common stockholders	0	0	0	0
Net loss attributable to Sparta Commercial Services, Inc. common stockholders	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding	627,092,904	604,086,776	625,349,006	592,572,246

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Deficit (Unaudited) - 9 months ended Jan. 31, 2019 - USD ($)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]	Total
Balance at Apr. 30, 2018	$ 12,500		$ 1,170		$ 620,863	$ 75,787	$ 46,635,457	$ (60,226,159)	$ 943,299	$ (11,937,083)
Balance, shares at Apr. 30, 2018	125		1,170		620,862,687	75,786,511
Sale of preferred stock			$ 1,200				597,850			599,050
Sale of preferred stock, shares			1,200
Shares issued for financing cost					$ 6,230	$ 3,000	32,770			42,000
Shares issued for financing cost, shares					6,230,217	3,000,000
Shares issued for conversion of notes and interest			$ 220	$ 261			490,671			491,152
Shares issued for conversion of notes and interest, shares			220	261
Shares issued for settlement of accounts payable				$ 124			123,626			123,750
Shares issued for settlement of accounts payable, shares				124
Shares issued for conversion of subsidiary preferred				$ 30					(30)
Shares issued for conversion of subsidiary preferred, shares				30
Preferred dividend
Net loss								(1,358,381)	14,492	(1,343,316)
Balance at Jan. 31, 2019	$ 12,500		$ 2,590	$ 414	$ 627,093	$ 78,787	$ 47,880,374	$ (61,584,540)	$ 957,761	$ (12,025,021)
Balance, shares at Jan. 31, 2019	125		2,590	414	627,092,904	78,786,511

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,343,316)	$ (1,629,466)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,594	1,855
(Loss) gain from change in fair value of derivative liabilities	(1,167,732)	(445,752)
Amortization of debt discount	64,147	256,358
Non-cash financing cost	1,320,909	722,546
Changes in operating assets and liabilities
Accounts receivable	(2,311)	(2,935)
Other assets	(29,620)	67,409
Accounts payable and accrued expenses	542,004	489,182
Deferred revenue	(2,203)	(1,179)
Net cash used in operating activities	(616,528)	(541,982)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	126	(1,882)
Proceeds from sale of stock	599,050	430,000
Proceeds from notes payable	20,800	174,500
Payments on notes payable	(6,450)	(73,164)
Proceeds from related party notes	12,000	14,000
Payments on related party notes	(7,951)	(2,000)
Net cash provided by financing activities	617,575	541,454
Cash flows from discontinued operations:
Cash used in operating activities of discontinued operations
Net cash flow from discontinued operation
Net (decrease) increase in cash	1,047	(528)
Cash and cash equivalents, beginning of period	998	636
Cash and cash equivalents , end of period	2,045	108
Cash paid for:
Interest	199	5,136
Income taxes	$ 700

Summary of Accounting Policies

Summary of Accounting Policies	9 Months Ended
	Jan. 31, 2019
Accounting Policies [Abstract]
Summary of Accounting Policies	NOTE A - SUMMARY OF ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying unaudited, condensed, consolidated financial statements follows. Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving four markets. Sparta is a technology company that develops, markets and manages business websites and mobile application (mobile apps) for smartphones and tablets. The Company also owns and manages websites which sell on-demand motorcycle, recreational vehicle, and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product nationwide for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses, fire trucks, and EMS equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“IMS”), we offer mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, agriculture dealerships, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com The latest product offering, via www.newworldhealthcbd.com, offers a full array of hemp-derived CBD products that include oils, topicals, capsules, tablets, pet and livestock tinctures. Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of January 31, 2019 and for the three and nine month periods ended January 31, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and explanatory notes for the year ended April 30, 2018 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission. The results of operations for the nine months ended January 31, 2019 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2019. The condensed consolidated balance sheet as of April 30, 2018 contained herein has been derived from the audited consolidated financial statements as of April 30, 2018, but do not include all disclosures required by the U.S. GAAP. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Specialty Reports, Inc. All significant inter-company transactions and balances have been eliminated in consolidation. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiary. All material intercompany transactions and balances have been eliminated in consolidation. The third party ownership of the Company’s subsidiary is accounted for as noncontrolling interest in the consolidated financial statements. Changes in the noncontrolling interest are reported in the statement of changes in deficit. Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of property and equipment, beneficial conversion feature of convertible notes payable, deferred income tax asset valuation allowances, and valuation of derivative liabilities. Discontinued Operations As discussed in Note C, in the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of performing RISCs, and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of operations for all periods presented. Revenue Recognition During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenues from mobile app products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. Cash Equivalents For the purpose of the accompanying unaudited, condensed, consolidated financial statements, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. Fair Value Measurements The Company adopted ASC 820, “Fair Value Measurements .” ● Level 1 — ● Level 2 — ● Level 3 — This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available. Income Taxes We utilize ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at year-end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. Stock Based Compensation We account for our stock based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit. Net Loss per Share The Company uses ASC 260-10, “ Earnings Per Share, At January 31, 2019 and 2018, approximately 2.248 billion and 1.115 billion potential shares, respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of January 31, 2019 and April 30, 2018, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “ Accounting for Derivative Instruments and Hedging Activities The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses. Recent Accounting Pronouncements- In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “ Leases Leases A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our unaudited condensed consolidated financial statements.

Going Concern Matters

Going Concern Matters	9 Months Ended
	Jan. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern Matters	NOTE B - GOING CONCERN MATTERS The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited condensed consolidated financial statements, the Company has incurred recurring losses and generated negative cash flows from operating activities since inception. As of January 31, 2019, the Company had an accumulated deficit of $61,584,540 and a working capital deficit (total current liabilities exceeded total current assets) of $11,597,524. The Company’s cash balance and revenues generated are not currently sufficient and cannot be projected to cover its operating expenses for the next twelve months from the filing date of this report. These factors among others raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. The Company’s existence is dependent upon management’s ability to develop profitable operations. Management is devoting substantially all of its efforts to developing its business and raising capital and there can be no assurance that the Company’s efforts will be successful. No assurance can be given that management’s actions will result in profitable operations or the resolution of its liquidity problems. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern. In order to improve the Company’s liquidity, the Company’s management is actively pursuing additional equity financing through discussions with investment bankers and private investors. There can be no assurance that the Company will be successful in its effort to secure additional equity financing.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Jan. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE C - DISCONTINUED OPERATIONS In the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of performing RISCs and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. The following table presents summarized operating results for the discontinued operations. Three Months Ended Nine Months Ended January 31, 2019 2018 2019 2018 Revenues $ - $ - $ 463 $ 33,693 Net loss $ - $ (13,338 ) $ - $ (2,534 ) LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE January 31, April 30, 2019 2018 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 12,080 At January 31, 2019, the note has a maturity due within one year.

Notes Payable and Derivatives

Notes Payable and Derivatives	9 Months Ended
	Jan. 31, 2019
Debt Disclosure [Abstract]
Notes Payable and Derivatives	NOTE D - NOTES PAYABLE AND DERIVATIVES The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows: Notes Payable January 31, 2019 April 30, 2018 Notes convertible at holder’s option $ 2,066,716 $ 2,324,716 Notes convertible at Company’s option 75,700 76,000 Non-convertible notes payable 2,101,235 2,116,586 Subtotal 4,243,652 4,517,302 Less, Debt discount (3,515 ) (55,662 ) Total $ 4,240,137 $ 4,461,640 Certain of the notes payable contain variable conversion rates and the conversion features are classified as derivative liabilities. The conversion prices are based on the market price of the Company’s common stock, at discounts of 30% - 48% to market value. Amortization of debt discount for the nine months ended January 31, 2019 and 2018 was $64,147 and $256,358, respectively. At January 31, 2019, the Company has reserved 238,630,500 shares of its common stock for issuance upon the conversion of debentures. The Company’s derivative financial instruments consist of embedded derivatives related to the outstanding short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company’s common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity’s Own Equity The change in fair value of the derivative liabilities at January 31, 2019 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 2.42% to 2.55% Expected stock price volatility Ranging from 97% to 140% Expected dividend payout 0 Expected life in years Ranging from 0.06 year to 1.25 years During the nine months ended January 31, 2019 and 2018, the Company recorded a gain of $248,016 and $370,188 respectively, related to the change in value of the derivative liabilities. Changes in derivative liability during the nine months ended January 31, 2019 and 2018 were: January 31, 2019 2018 Balance, beginning of year $ 3,502,666 $ 2,533,934 Derivative liability extinguished (128,329 ) (45,592 ) Derivative financial liability arising on the issuance of convertible notes and warrants 379,455 601,375 Fair value adjustments (248,046 ) (370,188 ) Balance, end of period $ 3,505,746 $ 2,719,529

Loans Payable to Related Partie

Loans Payable to Related Parties	9 Months Ended
	Jan. 31, 2019
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E - LOANS PAYABLE TO RELATED PARTIES As of January 31, 2019 and April 30, 2018, aggregated loans payable, without demand and with no interest, to officers and directors were $434,402 and $430,853, respectively.

Equity Transactions

Equity Transactions	9 Months Ended
	Jan. 31, 2019
Equity [Abstract]
Equity Transactions	NBOTE F - EQUITY TRANSACTIONS The Company is authorized to issue 10,000,000 shares of preferred stock with $0.001 par value per share, of which 35,850 shares have been designated as Series A convertible preferred stock with a $100 stated value per share, 1,000 shares have been designated as Series B Preferred Stock with a $10,000 per share liquidation value, and 200,000 shares have been designated as Series C Preferred Stock with a $10 per share liquidation value, and 750,000,000 shares of common stock with $0.001 par value per share. The Company had 125 shares of Series A preferred stock issued and outstanding as of January 31, 2019 and April 30, 2018. The Company had no shares of Series B preferred stock issued and outstanding as of January 31, 2019 and April 30, 2018. The Company had 2,803 and 1,170 shares of Series C preferred stock issued and outstanding as of January 31, 2019 and April 30, 2018. The Company had 201 and no shares of Series D preferred stock issued and outstanding as of January 31, 2019 and April 30, 2018. The Company had 627,092,904 and 620,862,687 shares of common stock issued and outstanding as of January 31, 2019 and April 30, 2018, respectively. Preferred Stock, Series A Accrued dividends payable on the Series A Preferred were $9,855 and $9,855 at January 31, 2019 and April 30, 2018, respectively. At the Company’s option, these dividends may be paid in shares of the Company’s Common Stock. Preferred Stock, Series C During the nine months ended January 31, 2019. The Company: ● sold 1,200 Units of Series C Convertible Preferred stock to accredited investors for $599,050. Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.005 per share, ● issued 220 Units of Series C Convertible Preferred stock upon the conversion of $143,144 of notes payable and accrued interest thereon. Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.005 per share. During the nine months ended January 31, 2018, the Company: ● sold 700 Units of Series C Convertible Preferred stock to accredited investors for $350,000. Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.005 per share ● issued 80.54 shares of Series C Convertible Preferred stock upon the conversion of $40,000 of notes payable and accrued interest thereon. Preferred stock, Series D During the nine months ended January 31, 2019. The Company: ● issued 261 Units of Series D Convertible Preferred stock upon the conversion of $260,650 of notes payable and accrued interest thereon. Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.01 per share, ● issued 124 Units of Series D Convertible Preferred stock upon the settlement of $123,750 of accounts payable. Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.01 per share, ● Issued 30 Units of the Company’s Series D Convertible Preferred stock in exchange for of $15,000 of the Company’s subsidiary’s Series D Convertible preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. During the nine months ended January 31, 2018, there were no transactions of Series D preferred stock. Convertible Notes During the nine months ended January 31, 2019, there were no sales of convertible notes. ● During the nine months ended January 31, 2018, the Company entered into new convertible notes payable aggregating $30,000. The notes were only convertible during the two months immediately after issue into shares of the Company’s Series C convertible preferred stock on a dollar for dollar basis. Common Stock During the nine months ended January 31, 2019, the Company: ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $30,000, ● pursuant to terms of agreements, accrued to be issued 3,000,000 shares of restricted common stock, valued at $12,000. During the nine months ended January 31, 2018, the Company: ● pursuant to terms of agreements, accrued as to be issued 5,176,700 shares of restricted common stock, valued at $21,055, ● accrued as to be issued, 31,296,960 shares of restricted common stock which had been sold for $80,000, ● accrued as to be issued, 23,295,037 shares of restricted common stock as a result of conversion of $57,000 of notes payable and accrued interest thereon, ● pursuant to terms of agreements, issued 20,502,999 shares of restricted common stock, valued at $89,938, ● issued 7,194,222 shares of restricted common stock which had been classified as to be issued in prior periods.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jan. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE G - FAIR VALUE MEASUREMENTS The Company follows the guidance established pursuant to ASC 820 which established a framework for measuring fair value and expands disclosure about fair value measurements. ASC 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets and liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs when there is little or no market data available, thereby requiring an entity to develop its own assumptions. The fair value hierarchy gives the lowest priority to Level 3 inputs. The table below summarizes the fair values of financial liabilities as of January 31, 2019: Fair Value at Fair Value Measurement Using January 31, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,505,746 - - $ 3,505,746 The following is a description of the valuation methodologies used for these items: Derivative liability The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC Topic 825 “ The Fair Value Option for Financial Issuances

Non-Cash Financial Information

Non-Cash Financial Information	9 Months Ended
	Jan. 31, 2019
Non-cash Financial Information
Non-Cash Financial Information	NOTE H - NON-CASH FINANCIAL INFORMATION During the nine months ended January 31, 2019, the Company: ● issued 220 Units of Series C Convertible Preferred stock upon the conversion of $143,144 of notes payable and accrued interest thereon. Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.005 per share. ● issued 261 Units of Series D Convertible Preferred stock upon the conversion of $260,650 of notes payable and accrued interest thereon. Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.01 per share, ● issued 124 Units of Series D Convertible Preferred stock upon the settlement of $123,750 of accounts payable. Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company’s common stock $0.01 per share, ● Issued 30 Units of the Company’s Series D Convertible Preferred stock in exchange for of $15,000 of the Company’s subsidiary’s Series D Convertible preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share, ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $30,000, pursuant to terms of agreements, accrued to be issued 3,000,000 shares of restricted common stock, valued at $12,000. During the nine months ended January 31, 2018, the Company: ● pursuant to terms of agreements, accrued as to be issued 5,176,700 shares of restricted common stock, valued at $21,055, ● accrued as to be issued, 23,295,037 shares of restricted common stock as a result of conversion of $57,000 of notes payable and accrued interest thereon, ● pursuant to terms of agreements, issued 20,502,999 shares of restricted common stock, valued at $89,938, ● issued 7,194,222 shares of restricted common stock which had been classified as to be issued in prior periods.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jan. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE I - COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Our executive offices are located in New York, NY. We have an agreement for use of office space at this location under a sub-lease which expired July 31, 2018, and continues on a month-to-month basis thereafter. The monthly base rent is $4,800. Rent expense was $14,250 and $13,500 for the three month periods ended January 31, 2019 and 2018, respectively. Rent expense was $41,450 and $35,750 for the nine month periods ended January 31, 2019 and 2018, respectively. Litigation The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. Sparta can make no representations about the potential outcome of such proceedings. As of January 31, 2019, we were not a party to any material pending legal proceeding except as stated below. From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. The Company has received notices dated April 1, 2016, May 13, 2016 and July 22, 2016 from two lenders claiming defaults relating to conversion requests of $8,365 principal and $643 interest and $5,000 principal, with regard to notes in the total amounts of $55,125 and $27,500, respectively, which the Company has refused to process and believes it has defenses in that regard. The Company believes these claims are contingent, unliquidated and disputed. There can be no assurance that the Company would prevail should litigation with regard to any of these requests occur. These liabilities have been recorded in the unaudited condensed consolidated financial statements. On September 22, 2016, a motion for summary judgment in lieu of complaint was filed in the Supreme Court of The State of New York County of Kings, against the Company by a lender for the amount of $102,170.82 in principal and interest; accrued and unpaid interest thereupon in the amount from the date of filing to entry of judgment herein; lender’s reasonable attorney’s fees, costs, and expenses; and any such other relief as the Court deems just and proper. Plaintiff 's motion for summary judgment in lieu of complaint was denied on May 5, 2017 . On October 26, 2018, a lender commenced an action in the Supreme Court of the State of New York in New York County alleging damages from unpaid principal and interest, attorney’s fees, costs, and expenses arising from a promissory note dated February 26, 2015 in the amount of $50,000.00. The case is presently in the discovery phase of the litigation. The Company believes the claim is contingent, unliquidated and disputed.

Subsequent Events

Subsequent Events	9 Months Ended
	Jan. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE J - SUBSEQUENT EVENTS Subsequent to January 31, 2019 the Company: Issued 194 Units of Series C Convertible Preferred stock upon conversion of $97,000 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 20 Units of the Company’s Series C Convertible Preferred stock in exchange for $20,000 of the Company’s subsidiary’s Series C Convertible Preferred stock. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 165.12 Units of the Company’s Series C Convertible Preferred stock upon conversion of $111,130 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 145.79 Units of the Company’s Series D Convertible Preferred stock upon conversion of $146,040 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 20 Units of the Company’s Series D Convertible Preferred stock in exchange for $20,000 of the Company’s subsidiary’s Series C Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Pursuant to terms of agreements, accrued as to be issued 2,000,000 shares of restricted common stock, valued at $8,869. Subsequent to April 30, 2019 the Company: Accrued 1,000,000 shares of restricted common stock to be issued in cancellation of $311,127 in accounts payable. Sold 298 Units of Series C Convertible Preferred stock for $103,000 in cash and conversion of $45,829 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 125 Units of the Company’s Series D Convertible Preferred stock in exchange for $125,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to July 31, 2019 the Company: Sold 392 Units of Series C Convertible Preferred stock for $196,000. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 15 Units of the Company’s Series D Convertible Preferred stock in exchange for $15,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to October 31, 2019 the Company: Sold 250 Units of Series C Convertible Preferred stock for $125,000. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 50 Units of the Company’s Series D Convertible Preferred stock in exchange for $50,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to January 31, 2020 the Company: Sold 105 Units of Series C Convertible Preferred stock for $52,500. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 145 Units of the Company’s Series D Convertible Preferred stock in exchange for $145,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 222.22 Units of the Company’s Series D Convertible Preferred stock upon conversion of $222,250 of accounts payable. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share.

Summary of Accounting Policies

Summary of Accounting Policies (Policies)	9 Months Ended
	Jan. 31, 2019
Accounting Policies [Abstract]
Business	Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving four markets. Sparta is a technology company that develops, markets and manages business websites and mobile application (mobile apps) for smartphones and tablets. The Company also owns and manages websites which sell on-demand motorcycle, recreational vehicle, and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product nationwide for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses, fire trucks, and EMS equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“IMS”), we offer mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, agriculture dealerships, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com The latest product offering, via www.newworldhealthcbd.com, offers a full array of hemp-derived CBD products that include oils, topicals, capsules, tablets, pet and livestock tinctures.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of January 31, 2019 and for the three and nine month periods ended January 31, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and explanatory notes for the year ended April 30, 2018 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission. The results of operations for the nine months ended January 31, 2019 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2019. The condensed consolidated balance sheet as of April 30, 2018 contained herein has been derived from the audited consolidated financial statements as of April 30, 2018, but do not include all disclosures required by the U.S. GAAP. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Specialty Reports, Inc. All significant inter-company transactions and balances have been eliminated in consolidation.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiary. All material intercompany transactions and balances have been eliminated in consolidation. The third party ownership of the Company’s subsidiary is accounted for as noncontrolling interest in the consolidated financial statements. Changes in the noncontrolling interest are reported in the statement of changes in deficit.
Estimates	Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of property and equipment, beneficial conversion feature of convertible notes payable, deferred income tax asset valuation allowances, and valuation of derivative liabilities.
Discontinued Operations	Discontinued Operations As discussed in Note C, in the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of performing RISCs, and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of operations for all periods presented.
Revenue Recognition	Revenue Recognition During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenues from mobile app products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery.
Cash Equivalents	Cash Equivalents For the purpose of the accompanying unaudited, condensed, consolidated financial statements, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.
Fair Value Measurements	Fair Value Measurements The Company adopted ASC 820, “Fair Value Measurements .” ● Level 1 — ● Level 2 — ● Level 3 — This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available.
Income Taxes	Income Taxes We utilize ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at year-end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense.
Stock Based Compensation	Stock Based Compensation We account for our stock based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit.
Net Loss Per Share	Net Loss per Share The Company uses ASC 260-10, “ Earnings Per Share, At January 31, 2019 and 2018, approximately 2.248 billion and 1.115 billion potential shares, respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Derivative Liabilities	Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of January 31, 2019 and April 30, 2018, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “ Accounting for Derivative Instruments and Hedging Activities The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Reclassifications	Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.
Recent Accounting Pronouncements	Recent Accounting Pronouncements- In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “ Leases Leases A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our unaudited condensed consolidated financial statements.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Jan. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Summary of Operating Results for Discontinued Operations	The following table presents summarized operating results for the discontinued operations. Three Months Ended Nine Months Ended January 31, 2019 2018 2019 2018 Revenues $ - $ - $ 463 $ 33,693 Net loss $ - $ (13,338 ) $ - $ (2,534 )
Schedule of Secured Notes Payable	Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE January 31, April 30, 2019 2018 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 12,080

Notes Payable and Derivatives (

Notes Payable and Derivatives (Tables)	9 Months Ended
	Jan. 31, 2019
Debt Disclosure [Abstract]
Schedule of Notes Payable	The notes bear interest at rates of 5% - 20% per year and are summarized as follows: Notes Payable January 31, 2019 April 30, 2018 Notes convertible at holder’s option $ 2,066,716 $ 2,324,716 Notes convertible at Company’s option 75,700 76,000 Non-convertible notes payable 2,101,235 2,116,586 Subtotal 4,243,652 4,517,302 Less, Debt discount (3,515 ) (55,662 ) Total $ 4,240,137 $ 4,461,640
Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option	The change in fair value of the derivative liabilities at January 31, 2019 was calculated with the following average assumptions, using a Black-Scholes option pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 2.42% to 2.55% Expected stock price volatility Ranging from 97% to 140% Expected dividend payout 0 Expected life in years Ranging from 0.06 year to 1.25 years
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the nine months ended January 31, 2019 and 2018 were: January 31, 2019 2018 Balance, beginning of year $ 3,502,666 $ 2,533,934 Derivative liability extinguished (128,329 ) (45,592 ) Derivative financial liability arising on the issuance of convertible notes and warrants 379,455 601,375 Fair value adjustments (248,046 ) (370,188 ) Balance, end of period $ 3,505,746 $ 2,719,529

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jan. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Values of Financial Liabilities	The table below summarizes the fair values of financial liabilities as of January 31, 2019: Fair Value at Fair Value Measurement Using January 31, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,505,746 - - $ 3,505,746

Summary of Accounting Policie_2

Summary of Accounting Policies (Details Narrative) - shares	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Accounting Policies [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount	2,248,000,000	1,115,000,000

Going Concern Matters (Details

Going Concern Matters (Details Narrative) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (61,584,540)	$ (60,226,159)
Working capital deficit	$ 11,597,524

Discontinued Operations (Detail

Discontinued Operations (Details Narrative)	9 Months Ended
	Jan. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Secured notes payable, maturity description	The notes have maturities due within one year.

Discontinued Operations - Summa

Discontinued Operations - Summary of Operating Results for Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Revenues			$ 463	$ 33,693
Net loss		$ (13,338)		$ (2,534)

Discontinued Operations - Sched

Discontinued Operations - Schedule of Secured Notes Payable (Details) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Liabilities included in discontinued operation	$ 12,080	$ 12,080
Secured Notes Payable [Member] | Subordinated Individual Lender [Member]
Liabilities included in discontinued operation	$ 12,080	$ 12,080

Notes Payable and Derivatives_2

Notes Payable and Derivatives (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Amortization of debt discount	$ 13,462	$ 64,443	$ 64,147	$ 256,358
Common stock reserved for future issuance	238,630,500		238,630,500
Gain on derivative liability			$ 248,016	$ 370,188
Minimum [Member]
Debt instrument, interest rate	5.00%		5.00%
Common stock discount rate, percentage			30.00%
Maximum [Member]
Debt instrument, interest rate	20.00%		20.00%
Common stock discount rate, percentage			48.00%

Notes Payable and Derivatives -

Notes Payable and Derivatives - Schedule of Notes Payable (Details) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Subtotal	$ 4,243,652	$ 4,517,302
Less Debt discount	(3,515)	(55,662)
Total	4,240,137	4,461,640
Notes Convertible at Holder's Option [Member]
Subtotal	2,066,716	2,324,716
Notes Convertible at Company's Option [Member]
Subtotal	75,700	76,000
Non-Convertible Notes Payable [Member]
Subtotal	$ 2,101,235	$ 2,116,586

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	9 Months Ended
	Jan. 31, 2019
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	2.42
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	2.55
Expected Stock Price Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	97
Expected Stock Price Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	140
Expected Dividend Payout [Member]
Derivative liability, measurement input, percentage	0
Expected Life in Years [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	22 days
Expected Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	1 year 2 months 30 days

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Debt Disclosure [Abstract]
Balance, beginning of year	$ 3,502,669	$ 2,533,934
Derivative liability extinguished	(128,329)	(45,592)
Derivative financial liability arising on the issuance of convertible notes and warrants	379,455	601,375
Fair value adjustments	(248,046)	(370,188)
Balance, end of year	$ 3,505,746	$ 2,719,529

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Related Party Transactions [Abstract]
Loans payable to officers and directors	$ 434,402	$ 430,853

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Apr. 30, 2018
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	750,000,000		750,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares issued	627,092,904		620,862,687
Common stock, shares outstanding	627,092,904		620,862,687
Shares issued on conversion of debt, value	$ 491,152
Restricted Common Stock [Member]
Number of stocks sold during period		31,296,960
Sale of stock		$ 80,000
Restricted Common Stock [Member] | Pursuant to Terms of Agreement [Member]
Stock issued during period, shares, new issues	6,230,217	20,502,999
Stock issued during period, value, new issues	$ 30,000	$ 89,938
Number of shares to be issued, shares	3,000,000	5,176,700
Number of shares to be issued	$ 12,000	$ 21,055
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member]
Note principal and accrued interest		$ 57,000
Number of shares to be issued, shares		23,295,037
Restricted Common Stock [Member] | Classified as to be Issued in Prior Periods [Member]
Stock issued during period, shares, new issues		7,194,222
New Convertible Notes Payable [Member]
Note principal and accrued interest		$ 30,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized	35,850		35,850
Preferred stock, par value	$ 100		$ 100
Preferred stock, shares issued	125		125
Preferred stock, shares outstanding	125		125
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000		1,000
Preferred stock, liquidation preference	$ 10,000		$ 10,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Series C Preferred Stock [Member]
Preferred stock, shares authorized	200,000		200,000
Preferred stock, liquidation preference	$ 10		$ 10
Preferred stock, shares issued	2,803		1,170
Preferred stock, shares outstanding	2,803		1,170
Series D Preferred Stock [Member]
Preferred stock, shares issued	201
Preferred stock, shares outstanding	201
Series A Preferred Stock [Member]
Accrued dividends payable	$ 9,855		$ 9,855
Series C Convertible Preferred Stock [Member]
Warrant exercise price	$ 0.005
Debt conversion description	Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.005 per share.
Shares issued on conversion of debt, shares	220	80.54
Shares issued on conversion of debt, value	$ 143,144	$ 40,000
Series C Convertible Preferred Stock [Member] | Accredited Investors [Member]
Number of stocks sold during period	1,200	700
Sale of stock	$ 599,050	$ 350,000
Warrant exercise price	$ 0.005	$ 0.005
Debt conversion description	Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.005 per share,	Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.005 per share
Series D Convertible Preferred Stock One [Member]
Warrant exercise price	$ 0.01
Debt conversion description	Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.01 per share,
Shares issued on conversion of debt, shares	261
Shares issued on conversion of debt, value	$ 260,650
Series D Convertible Preferred Stock Two [Member]
Warrant exercise price	$ 0.01
Debt conversion description	Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.01 per share,
Shares issued on conversion of debt, shares	124
Shares issued on conversion of debt, value	$ 123,750
Series D Convertible Preferred Stock Three [Member]
Warrant exercise price	$ 0.01
Debt conversion description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Shares issued on conversion of debt, shares	30
Shares issued on conversion of debt, value	$ 15,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Values of Financial Liabilities (Details)	Jan. 31, 2019USD ($)
Derivative liabilities	$ 3,505,746
Fair Value, Inputs, Level 1 [Member]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities	$ 3,505,746

Non-Cash Financial Information

Non-Cash Financial Information (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Shares issued on conversion of debt, value	$ 491,152
Restricted Common Stock [Member] | Pursuant to Terms of Agreement [Member]
Stock issued during period, shares, new issues	6,230,217	20,502,999
Stock issued during period, value, new issues	$ 30,000	$ 89,938
Number of shares to be issued, shares	3,000,000	5,176,700
Number of shares to be issued	$ 12,000	$ 21,055
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member]
Number of shares to be issued, shares		23,295,037
Note principal and accrued interest		$ 57,000
Restricted Common Stock [Member] | Classified as to be Issued in Prior Periods [Member]
Stock issued during period, shares, new issues		7,194,222
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares	220	80.54
Shares issued on conversion of debt, value	$ 143,144	$ 40,000
Debt conversion description	Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.005 per share.
Warrant exercise price	$ 0.005
Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares	261
Shares issued on conversion of debt, value	$ 260,650
Debt conversion description	Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.01 per share,
Warrant exercise price	$ 0.01
Series D Convertible Preferred Stock Two [Member]
Shares issued on conversion of debt, shares	124
Shares issued on conversion of debt, value	$ 123,750
Debt conversion description	Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.01 per share,
Warrant exercise price	$ 0.01
Series D Convertible Preferred Stock Three [Member]
Shares issued on conversion of debt, shares	30
Shares issued on conversion of debt, value	$ 15,000
Debt conversion description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Warrant exercise price	$ 0.01

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 22, 2016	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018	Feb. 26, 2015
Rent expense		$ 14,250	$ 13,500	$ 41,450	$ 35,750
Promissory Note [Member]
Aggregate note amount						$ 50,000
Lender One [Member]
Debt principal amount		8,365		8,365
Debt interest		643		643
Aggregate note amount		55,125		55,125
Lender Two [Member]
Debt principal amount		5,000		5,000
Aggregate note amount		$ 27,500		$ 27,500
Lender [Member]
Loss on contingent	$ 102,171
Executive Office Space [Member]
Lease expiring date				Jul. 31, 2018
Rent expense				$ 4,800

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	5 Months Ended	8 Months Ended	9 Months Ended		11 Months Ended	14 Months Ended	17 Months Ended
	Jul. 08, 2020	Jul. 08, 2020	Jan. 31, 2019	Jan. 31, 2018	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020
Shares issued on conversion of debt, value			$ 491,152
Restricted Common Stock [Member]
Sale of stock, number of shares issued				31,296,960
Sale of stock amount				$ 80,000
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares			220	80.54
Shares issued on conversion of debt, value			$ 143,144	$ 40,000
Debt conversion description			Each unit consists of one share of Series C Convertible Preferred stock, convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.005 per share.
Warrant exercise price			$ 0.005
Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares			261
Shares issued on conversion of debt, value			$ 260,650
Debt conversion description			Each unit consists of one share of Series D Convertible Preferred stock, convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions), and 150 two year warrants to purchase one share each of the Company's common stock $0.01 per share,
Warrant exercise price			$ 0.01
Subsequent Event [Member] | Restricted Common Stock [Member]
Number of restricted common stock						1,000,000
Common stock to be issued in cancellation						$ 311,127
Subsequent Event [Member] | Pursuant to Terms of Agreement [Member] | Restricted Common Stock [Member]
Number of restricted common stock							2,000,000
Number of restricted common stock, value							$ 8,869
Subsequent Event [Member] | Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares							194
Shares issued on conversion of debt, value							$ 97,000
Debt conversion description	Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.	Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.			Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.	Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.	Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted							300
Warrant exercise price	$ 0.005	$ 0.005			$ 0.005	$ 0.005	$ 0.005
Sale of stock, number of shares issued	105	250			392	298
Sale of stock amount	$ 52,500	$ 125,000			$ 196,000	$ 103,000
Shares issued for conversion of notes and interest						$ 45,829
Subsequent Event [Member] | Series C Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares							20
Shares issued on conversion of debt, value							$ 20,000
Debt conversion description							Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Warrant exercise price	$ 0.005	$ 0.005			$ 0.005	$ 0.005	$ 0.005
Subsequent Event [Member] | Series C Convertible Preferred Stock Two [Member]
Shares issued on conversion of debt, shares							165.12
Shares issued on conversion of debt, value							$ 111,130
Debt conversion description							Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Warrant exercise price	$ 0.005	$ 0.005			$ 0.005	$ 0.005	$ 0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares	145	50			15	125	145.79
Shares issued on conversion of debt, value	$ 145,000	$ 50,000			$ 15,000	$ 125,000	$ 146,040
Debt conversion description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.			Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Warrant exercise price	$ 0.01	$ 0.01			$ 0.01	$ 0.01	$ 0.01
Subsequent Event [Member] | Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares	222.22						20
Shares issued on conversion of debt, value	$ 222,250						$ 10,000
Debt conversion description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.						Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Warrant exercise price	$ 0.01	0.01			0.01	0.01	$ 0.01
Subsequent Event [Member] | Series C Convertible Preferred Stock Six [Member]
Warrant exercise price	0.005	0.005			0.005	0.005	0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock Four [Member]
Warrant exercise price	0.01	0.01			0.01	0.01	0.01
Subsequent Event [Member] | Series C Convertible Preferred Stock Seven [Member]
Warrant exercise price	0.005	0.005			0.005	0.005	0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock Eight [Member]
Warrant exercise price	0.01	0.01			0.01	0.01	0.01
Subsequent Event [Member] | Series D Convertible Preferred Stock Nine [Member]
Warrant exercise price	$ 0.01	$ 0.01			$ 0.01	$ 0.01	$ 0.01