NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jul. 31, 2019

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Summary of Assets and Liabilities measured at fair value on a recurring and non-recurring basis

	Carrying Value At July 31,		Fair Value Measurements at July 31, 2019
	2019		Level 1		Level 2		Level 3
Conversion option liability	$	206,322	$	—	$	—	$	206,322

Schedule Of Conversion Option Liability

Conversion Option Liability
Balance – April 30, 2019	$	78,005
Initial value of conversion option liability		326,275
Initial value of debt discount of conversion option liability		96,790
Reclass of conversion option liability to debt premium		(78,005	)
Gain from change in the fair value of conversion option liability		(216,743	)
Balance – July 31, 2019	$	206,322