SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Apr. 30, 2021

PHARMACYTE BIOTECH, INC.

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

Years Ended April 30, 2021 and 2020

Description

Balance at
Beginning of
Year

Additions
Charged to
Costs and
Expenses

Charged to
Other
Accounts

Deductions

Balance at
End of Year

Reserve Deducted in the Balance Sheets from the Asset to which it applies:

Allowance for Deferred Tax Assets

Year ended April 30, 2021

15,528,958

–

969,241

–

16,498,199

Year ended April 30, 2020

14,187,771

–

1,341,187

–

15,528,958