NOTE 4 - RELATED PARTY TRANSACTIONS

Payables – Related Parties

Management and administrative services are currently compensated as per a Service Agreement between the Company and its Chief Executive Officer and Director executed on April 25, 2016 and a Service Agreement with the subsidiary PSSI executed on January 12, 2017, a Service Agreement between the Company and a Director executed on May 20, 2016, and an Administration Agreement with a related party executed on March 15, 2011 and renewed on May 1, 2017 and renewed in August 21, 2020 plus the assumption of a Service Agreement with the subsidiary PSSI assumed on January 12, 2017 and renewed on August 21, 2020, whereby the fee is based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with common stock.  The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay. These types of transactions, when incurred, result in payables to related parties in the Company’s consolidated financial statements as a necessary part of funding the Company’s operations.

The fees are based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with the Company’s common stock.  The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay.  These types of transactions, when incurred, result in payables to related parties in the Company’s consolidated financial statements as a necessary part of funding the Company’s operations.

Previously on December 11, 2018, the Board of Directors resolved to change the terms of the company’s Series A and Series B Preferred Shares from ten (10) shares of DTII common stock for each one (1) share of Preferred Stock, to five (5) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms applied to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock.

On May 9, 2019, DTII’s Board of Directors unanimously resolved to revise the terms of the company’s Series A and Series B Preferred Shares. Under the new terms, the conversion right of both Series A and B Preferred Shares was changed from five (5) shares of DTII common stock for each one (1) share of Preferred Stock, to a new conversion right of ten (10) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms apply to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. The Board received the unanimous consent to the changed terms from each current Preferred shareholder.

On May 1, 2022, the Company entered into a loan agreement with EMAC Handels AG for short term loans up to $100,000. The loans bear interest at 6% per annum. As of April 30, 2025 the outstanding balance on the loan agreement was $125,287 plus accrued interest.

During the year ended April 30, 2023, the Company entered into a loan agreement with Star Anchor, a related party, for short term loans. The loans bear interest at 6% per annum. As of April 30, 2025, the outstanding balance on the loan agreement was $19,050 plus accrued interest.

During the year ended April 30, 2024, the Company issued 85,000 series B preferred shares to a related party with a value of $15,138.

During the year ended April 30, 2024, the Company issued 3,902,340 shares of common stock for the conversion of 390,234 of series A preferred shares.to a related party.

During the year ended April 30, 2024 the Company issued 685,825 shares of common stock with a value of   $34,291 for notes payable.

During the year ended April 30, 2025 the  Company issued 10,686,860 shares of common  stock for the conversion of 1,068,686 of Series B preferred shares.

During the year ended April 30, 2025 the Company issued 10,000,000 shares of common stock with an aggregate value of $695,000 for the payment of related party debt. As part of the conversion the Company recognized a loss on notes of $295,000.

During the year ended  April 30, 2025 the Company issued 94,991 shares of series B preferred with a value of $367,431 to 2 related parties for accrued liabilities.

During the year ended April 30, 2025,  an officer of the Company advanced the Company $9,460.  The advance bears no interest and is due on August 28, 2025.

During the year, a related party  from time to time advances the Company funds. The outstanding balance as of April 30, 2025 was $8,060.

As of April 30, 2025 and 2024, the Company had payable balances due to related parties totaling $ 747,208 and $1,191,708, respectively, which resulted from transactions with shareholders, officers and directors of the Company.