v3.20.1

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Operating expenses:
Selling, general and administrative expenses	$ 104,794	$ 685,269	$ 397,772	$ 709,527
Depreciation and amortization		27,150		54,826
Total operating expense	104,794	712,945	397,772	764,353
Loss from operations	(104,794)	(712,945)	(397,772)	(764,353)
Other income (expense)
Other income (expense)	10,000		10,000
Change in fair value of derivative liabilities	5,722		1,957,554
Currency	1,033		1,034
Interest expense	(15,835)	(1,457)	(111,492)	(2,914)
Total other income (expense)	920	(1,457)	1,857,096	(2,914)
Net income (loss)	$ (103,872)	$ (714,402)	$ 1,459,324	$ (767,267)
Net loss per common share basic	$ (0.00)	$ (0.01)	$ 0.02	$ (0.02)
Net loss per common share diluted	$ (0.00)	$ (0.01)	$ 0.00	$ (0.02)
Weighted average number of common shares outstanding: basic	59,117,385	48,202,765	59,004,965	48,039,722
Weighted average number of common shares outstanding: diluted	59,117,385	48,202,765	225,906,190	48,039,722

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585

BRK, Inc. 10-Q