Innovative Designs (IVDN) 10-Q 20 Sep 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jul. 31, 2016	Sep. 19, 2016
Document And Entity Information
Entity Registrant Name	INNOVATIVE DESIGNS INC
Entity Central Index Key	1,190,370
Document Type	10-Q
Trading Symbol	IVDN
Document Period End Date	Jul. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		25,370,310
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Jul. 31, 2016	Oct. 31, 2015
CURRENT ASSETS
Cash	$ 798,368	$ 1,151,904
Accounts receivable	57,814	85,827
Inventory - net of obsolete inventory reserve of $40,000	977,767	924,054
Inventory on consignment	1,625
Deposits on inventory		78,320
Prepaid expenses	12,644	7,619
Total current assets	1,848,218	2,247,724
PROPERTY AND EQUIPMENT - NET	149,115	51,200
OTHER ASSETS
Advance to employee	4,000
Deposits on equipment	607,000	420,000
TOTAL ASSETS	2,608,333	2,718,924
CURRENT LIABILITIES
Accounts payable	93,850	119,360
Current portion of notes payable	15,467	14,657
Accrued interest expense	58,233	78,251
Due to shareholders	174,500	354,130
Accrued expenses	97,155	92,533
Total current liabilities	439,205	658,931
Long-term portion of notes payable	201,454	235,146
TOTAL LIABILITIES	640,659	894,077
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value, 25,000,000 shares authorized
Common stock, $0.0001 par value, 100,000,000 shares authorized, and 25,340,310 and 24,371,310 issued and outstanding as of July 31, 2016 and October 31, 2015	2,534	2,437
Additional paid-in capital	9,440,677	8,902,744
Accumulated deficit	(7,475,537)	(7,080,334)
Total stockholders' equity	1,967,674	1,824,847
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,608,333	$ 2,718,924

CONDENSED BALANCE SHEETS (Unau3

CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jul. 31, 2016	Oct. 31, 2015
Statement of Financial Position [Abstract]
Inventory obsolete reserve	$ 40,000	$ 40,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	25,000,000	25,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	25,340,310	24,371,310
Common stock, outstanding	25,340,310	24,371,310

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2016	Jul. 31, 2015	Jul. 31, 2016	Jul. 31, 2015
Income Statement [Abstract]
REVENUES - NET	$ 159,643	$ 46,593	$ 497,807	$ 549,374
OPERATING EXPENSES:
Cost of sales	75,944	24,903	258,895	277,817
Selling, general and administrative expenses	184,999	224,426	580,953	541,207
Total operating expense	260,943	249,329	839,848	819,024
LOSS FROM OPERATIONS	(101,300)	(202,736)	(342,041)	(269,650)
OTHER INCOME/(EXPENSE)
Miscellaneous income				390
Interest expense	(15,156)	(31,227)	(53,162)	(70,736)
Total other expense	(15,156)	(31,227)	(53,162)	(70,346)
NET LOSS	$ (116,456)	$ (233,963)	$ (395,203)	$ (339,996)
PER SHARE INFORMATION
Net Loss Per Common Share (in dollars per share)	$ (0.005)	$ (0.010)	$ (0.016)	$ (0.015)
Weighted Average Number of Common Shares Outstanding (in shares)	25,340,310	23,708,444	25,045,664	23,153,055

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at beginning at Oct. 31, 2014	$ 2,244	$ 7,522,487	$ (6,568,734)	$ 955,997
Balance at beginning (in shares) at Oct. 31, 2014	22,438,043
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for services	$ 10	98,990		99,000
Shares issued for services (in shares)	107,000
Shares issued for debt conversion	$ 12	91,988		92,000
Shares issued for debt conversion (in shares)	122,667
Sale of stock	$ 171	1,189,279		1,189,450
Sale of stock (in shares)	1,703,600
Net loss			(511,600)	(511,600)
Balance at end at Oct. 31, 2015	$ 2,437	8,902,744	(7,080,334)	1,824,847
Balance at end (in shares) at Oct. 31, 2015	24,371,310
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(278,747)
Balance at end at Apr. 30, 2016				2,084,130
Balance at beginning at Oct. 31, 2015	$ 2,437	8,902,744	(7,080,334)	1,824,847
Balance at beginning (in shares) at Oct. 31, 2015	24,371,310
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for services related to fixed asset additions	$ 3	23,997		24,000
Shares issued for services related to fixed asset additions (in shares)	30,000
Shares issued for services	$ 9	52,191		52,200
Shares issued for services (in shares)	90,000
Sale of stock	$ 85	461,745		461,830
Sale of stock (in shares)	849,000
Net loss			(395,203)	(395,203)
Balance at end at Jul. 31, 2016	$ 2,534	9,440,677	(7,475,537)	1,967,674
Balance at end (in shares) at Jul. 31, 2016	25,340,310
Balance at beginning at Apr. 30, 2016				2,084,130
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for services				$ 24,000
Shares issued for services (in shares)				30,000
Net loss				$ (116,456)
Balance at end at Jul. 31, 2016	$ 2,534	$ 9,440,677	$ (7,475,537)	$ 1,967,674
Balance at end (in shares) at Jul. 31, 2016	25,340,310

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jul. 31, 2016	Jul. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (395,203)	$ (339,996)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services	52,200	57,000
Amortization		999
Depreciation	14,384	7,226
Increase (decrease) from changes in:
Accounts receivable	28,013	29,116
Other receivable		30,000
Inventory	(53,713)	(39,992)
Inventory on consignment	(1,625)
Deposits on inventory	78,320
Prepaid expenses	(5,025)	(4,922)
Advance to employee	(4,000)
Accounts payable	(25,510)	(32,308)
Accrued interest expense	(20,018)	43,664
Accrued expenses	4,622	9,088
Net cash used in operating activities	(327,555)	(240,125)
CASH FLOWS FROM INVESTING ACTIVITIES
Deposits on equipment	(187,000)	(200,000)
Capital expenditures	(88,299)
Net cash used in investing activities	(275,299)	(200,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of stock	461,830	1,086,950
Payments on shareholder advances	(179,630)	(70,000)
Proceeds from shareholder advances		69,130
Payments on notes payable	(32,882)	(128,135)
Net cash provided by financing activities	249,318	957,945
Net (decrease) increase in cash	(353,536)	517,820
CASH, BEGINNING OF YEAR	1,151,904	988,681
CASH, END OF THE PERIOD	798,368	1,506,501
Supplemental disclosure of cash flow information:
Cash paid for interest	73,180	27,072
Supplemental schedule of noncash financing activies:
Stock issued for services related to fixed asset additions	24,000
Stock issuance for conversion of accrued interest		$ 92,000

Accounting Changes and Error Co

Accounting Changes and Error Corrections	9 Months Ended
	Jul. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Accounting Changes and Error Corrections	NOTE 1. In the opinion of management, the accompanying unaudited financial statements contain all adjustments necessary to present fairly Innovative Designs, Inc.’s financial position as of July 31, 2016, the changes therein for the three and nine month periods then ended and the results of operations for the three and nine month periods ended July 31, 2016 and 2015.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jul. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	NOTE 2. The financial statements included in the Form 10-Q are presented in accordance with the requirements of the Form and do not include all of the disclosures required by accounting principles generally accepted in the United States of America. For additional information, reference is made to the Company’s annual report on Form 10-K for the fiscal year ended October 31, 2015. The results of operations for the three and nine month periods ended July 31, 2016 and 2015 are not necessarily indicative of operating results for the full year.

INVENTORY

INVENTORY	9 Months Ended
	Jul. 31, 2016
Inventory Disclosure [Abstract]
INVENTORY	NOTE 3. INVENTORY Inventory consists principally of purchased apparel inventory and House Wrap which is manufactured by the Company. Inventory is stated at the lower of cost or net realizable value on a first-in, first-out basis. Innovative Designs, Inc. (the “Company”) has decided to discontinue the manufacturing of its hunting and swimming line of apparel. The Company has booked a reserve against this inventory at July 31, 2016 and October 31, 2015 of $40,000. Management will continue to evaluate its obsolete inventory reserve throughout the year and make adjustments as needed.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Jul. 31, 2016
PER SHARE INFORMATION
EARNINGS PER SHARE	NOTE 4. EARNINGS PER SHARE The Company calculates net income (loss) per share in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 260 “Earnings per Share”

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jul. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5. INCOME TAXES The Company accounts for income taxes in accordance with ASC Topic 740 "Income Taxes" Deferred income taxes are provided for differences between the tax bases of assets and liabilities and the financial reporting amounts at the end of the period, and for net operating loss and tax credit carryforwards available to offset future taxable income. Changes in enacted tax rates or laws result in adjustments to recorded deferred tax assets and liabilities in the periods in which the tax laws are enacted or tax rates are changed. The Company will continue to evaluate its income tax obligation throughout the year and will record a tax provision when it is necessary.

SHIPPING AND HANDLING COSTS

SHIPPING AND HANDLING COSTS	9 Months Ended
	Jul. 31, 2016
Shipping And Handling Costs
SHIPPING AND HANDLING COSTS	NOTE 6. SHIPPING AND HANDLING COSTS The Company pays shipping and handling costs on behalf of customers for purchased apparel merchandise. These costs are billed back to the customer through the billing invoice. The shipping and handling costs associated with merchandise ordered by the Company are included as part of inventory as these costs are allocated across the merchandise received. With House Wrap orders, the customer pays the shipping cost. The shipping and handling costs associated with customer orders was approximately $25,000 and $29,000 for the nine month periods ended July 31, 2016 and 2015, respectively.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Jul. 31, 2016
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 7. COMMON STOCK During the three month period ended January 31, 2016, the Company sold its stock to seven investors. The stock was issued for prices from $0.54 - $0.60 per share. A total of 579,000 shares of common stock were sold, resulting in proceeds of $314,830. In addition, the Company issued 90,000 shares to three individuals for services performed during the period. The shares issued were valued at $0.50 - $0.73 per share or an aggregate price of $52,200. We believe that Section 4(2) of the Securities Act of 1933, as amended, was available because these transactions did not involve a public offering and there was no general solicitation or general advertising involved in these transactions. We placed legends on the stock certificates stating that the securities were not registered under the Securities Act and set forth the restrictions on their transferability and sale. During the three month period ended April 30, 2016, the Company sold its stock to three investors. The stock was issued for prices from $0.52-$0.55 per share. A total of 270,000 shares of common stock were sold, resulting in proceeds of $147,000. In addition, the Company issued 30,000 shares for services performed related to fixed asset additions during March 2016. The shares were issued at $0.80 per share or an aggregate price of $24,000. We believe that Section 4(2) of the Securities Act of 1933, as amended, was available because these transactions did not involve a public offering and there was no general solicitation or general advertising involved in these transactions. We placed legends on the stock certificates stating that the securities were not registered under the Securities Act and set forth the restrictions on their transferability and sale. During the three month period ended July 31, 2016, there was no stock sold or issued.

DEPOSITS ON EQUIPMENT

DEPOSITS ON EQUIPMENT	9 Months Ended
	Jul. 31, 2016
Deposit Assets [Abstract]
DEPOSITS ON EQUIPMENT	NOTE 8. DEPOSITS ON EQUIPMENT On July 12, 2015 the Company reached an agreement with Ketut Jaya to purchase the machinery and equipment utilized to produce the INSULTEX material. The purchase price is $700,000 which was to be paid in four installments. The first installment of $300,000 was to be paid at the execution of the agreement. The second installment of $200,000 was to be paid when the machinery and equipment is ready to be shipped to the United States. The third installment of $100,000 is to be paid once the machinery and equipment is producing INSULTEX, and the fourth and final installment of $100,000 is to made after the first commercial production run of INSULTEX is completed. As of July 31, 2016, the Company has made payments of $590,000. Additionally, the Company has incurred $17,000 of additional expenses related to shipping, site improvements and installation of the equipment.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Jul. 31, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 9. SEGMENT INFORMATION We have organized our operations into two segments. We rely on an internal management reporting process that provides segment information for purposes of making financial decisions and allocating resources. The following tables present our business segment information for the Nine month periods ended July 31, 2016 and 2015: 2016 2015 Revenues: Apparel $ 195,949 $ 328,820 Housewrap 301,858 220,554 Total Revenues $ 497,807 $ 549,374 Assets: Apparel $ 1,316,622 $ 1,985,066 Housewrap 1,291,711 742,946 Total $ 2,608,333 $ 2,728,012 Capital Expenditures: Housewrap $ 88,299 $ - Total $ 88,299 $ - Depreciation: Apparel $ 1,388 $ 1,395 Housewrap 12,996 5,831 Total $ 14,384 $ 7,226

CORRECTION OF AN ERROR

CORRECTION OF AN ERROR	9 Months Ended
	Jul. 31, 2016
Accounting Changes and Error Corrections [Abstract]
CORRECTION OF AN ERROR	NOTE 10. CORRECTION OF AN ERROR While preparing the interim financial statements, management became aware of an error in inventory related to the cost calculation for House Wrap that was produced during the 2016. This error has been adjusted for in the financial statements for the period ended July 31, 2016, but resulted in an overstatement of cost of goods sold by $13,972, an overstatement of inventory by $8,841, and an overstatement of accrued expenses of $22,813 during the period ended April 30, 2016. The following tables summarize the corrections of previously reported amounts: Three Month Periods Ended April 30, Six Month Periods Ended April 30, 2016 2016 as report as adjusted as report as adjusted Statement of Operations Cost of sales $ 84,197 $ 70,225 $ 182,951 $ 168,979 Loss from operations (126,009 ) (112,037 ) (240,741 ) (226,769 ) Net loss $ (145,535 ) $ (131,563 ) $ (278,747 ) $ (264,775 ) Net Loss Per Common Share $ (0.006 ) $ (0.005 ) $ (0.011 ) $ (0.011 ) Six Month Periods Ended April 30, 2016 as report as adjusted Balance Sheet Inventory - net of obsolete inventory reserve of $40,000 $ 1,008,165 $ 999,324 Total Asset 2,841,660 2,832,819 Accrued expenses 150,828 128,015 Total Liabilities 757,530 734,717 Stockholders Equity 2,084,130 2,098,102 Total Liabilities And Stockholders Equity $ 2,841,660 $ 2,832,819 Six Month Periods Ended April 30, 2016 as report as adjusted Statement of Stockholder’s Equity Net loss $ (278,747 ) $ (264,775 ) Stockholders deficit (7,359,081 ) (7,345,109 ) Total stockholders equity $ 2,084,130 $ 2,098,102

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company has evaluated subsequent events in accordance with ASC Topic 855, “ Subsequent Events In September 2016, the Company issued 30,000 shares of its common stock for professional services at $0.50 per share, or $15,000.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Jul. 31, 2016
Segment Reporting [Abstract]
Schedule of business segment information	The following tables present our business segment information for the Nine month periods ended July 31, 2016 and 2015: 2016 2015 Revenues: Apparel $ 195,949 $ 328,820 Housewrap 301,858 220,554 Total Revenues $ 497,807 $ 549,374 Assets: Apparel $ 1,316,622 $ 1,985,066 Housewrap 1,291,711 742,946 Total $ 2,608,333 $ 2,728,012 Capital Expenditures: Housewrap $ 88,299 $ - Total $ 88,299 $ - Depreciation: Apparel $ 1,388 $ 1,395 Housewrap 12,996 5,831 Total $ 14,384 $ 7,226

CORRECTION OF AN ERROR (Tables)

CORRECTION OF AN ERROR (Tables)	9 Months Ended
	Jul. 31, 2016
Accounting Changes and Error Corrections [Abstract]
Schedule of corrections of previously reported amounts	The following tables summarize the corrections of previously reported amounts: Three Month Periods Ended April 30, Six Month Periods Ended April 30, 2016 2016 as report as adjusted as report as adjusted Statement of Operations Cost of sales $ 84,197 $ 70,225 $ 182,951 $ 168,979 Loss from operations (126,009 ) (112,037 ) (240,741 ) (226,769 ) Net loss $ (145,535 ) $ (131,563 ) $ (278,747 ) $ (264,775 ) Net Loss Per Common Share $ (0.006 ) $ (0.005 ) $ (0.011 ) $ (0.011 ) Six Month Periods Ended April 30, 2016 as report as adjusted Balance Sheet Inventory - net of obsolete inventory reserve of $40,000 $ 1,008,165 $ 999,324 Total Asset 2,841,660 2,832,819 Accrued expenses 150,828 128,015 Total Liabilities 757,530 734,717 Stockholders Equity 2,084,130 2,098,102 Total Liabilities And Stockholders Equity $ 2,841,660 $ 2,832,819 Six Month Periods Ended April 30, 2016 as report as adjusted Statement of Stockholder’s Equity Net loss $ (278,747 ) $ (264,775 ) Stockholders deficit (7,359,081 ) (7,345,109 ) Total stockholders equity $ 2,084,130 $ 2,098,102

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Jul. 31, 2016	Apr. 30, 2016	Oct. 31, 2015
Inventory Disclosure [Abstract]
Inventory valuation reserves	$ 40,000	$ 40,000	$ 40,000

SHIPPING AND HANDLING COSTS (De

SHIPPING AND HANDLING COSTS (Details Narrative) - USD ($)	9 Months Ended
	Jul. 31, 2016	Jul. 31, 2015
Shipping And Handling Costs
Shipping and handling costs	$ 25,000	$ 29,000

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	3 Months Ended			9 Months Ended	12 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Jan. 31, 2016	Jul. 31, 2016	Oct. 31, 2015
Value of shares issued during the period				$ 461,830	$ 1,189,450
Share price (in dollars per share)	$ 0.80			$ 0.80
Number of shares issued for services	30,000
Value of shares issued for services	$ 24,000			$ 52,200	$ 99,000
Seven Investors [Member]
Number of shares issued during the period			579,000
Value of shares issued during the period			$ 314,830
Seven Investors [Member] | Minimum [Member]
Share price (in dollars per share)			$ 0.54
Seven Investors [Member] | Maximum [Member]
Share price (in dollars per share)			$ 0.60
Three Individuals [Member]
Number of shares issued for services			90,000
Value of shares issued for services			$ 52,200
Three Individuals [Member] | Minimum [Member]
Share price (in dollars per share)			$ 0.50
Three Individuals [Member] | Maximum [Member]
Share price (in dollars per share)			$ 0.73
Three Investors [Member]
Number of shares issued during the period		270,000
Value of shares issued during the period		$ 147,000
Three Investors [Member] | Minimum [Member]
Share price (in dollars per share)		$ 0.52
Three Investors [Member] | Maximum [Member]
Share price (in dollars per share)		$ 0.55

DEPOSITS ON EQUIPMENT (Details

DEPOSITS ON EQUIPMENT (Details Narrative)	9 Months Ended
	Jul. 31, 2016USD ($)
Deposit Assets [Abstract]
Description of assets contract	The purchase price is $700,000 and to be made in four installments. The first installment of $300,000 is to be made at the execution of the agreement. The second installment of $200,000 is to be made when the machinery and equipment is ready to be shipped to the United States. The third installment of $100,000 is to be made once the machinery and equipment is producing INSULTEX, and the fourth and final installment of $100,000 is to made after the first commercial production run of INSULTEX is completed.
Purchase price of equipment	$ 700,000
First installment for equipment	300,000
Second installment for equipment	200,000
Third installment for equipment	100,000
Fourth installment for equipment	100,000
Deposits on equipment	590,000
Shipping, site improvements and installation of the equipment expenses	$ 17,000

SEGMENT INFORMATION (Details Na

SEGMENT INFORMATION (Details Narrative)	9 Months Ended
	Jul. 31, 2016Number
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Jul. 31, 2016	Jul. 31, 2015	Jul. 15, 2015	Jul. 31, 2016	Jul. 31, 2015	Apr. 30, 2016	Oct. 31, 2015
Total Revenues	$ 159,643	$ 46,593		$ 497,807	$ 549,374
Total Assets	2,608,333	2,728,012		2,608,333	2,728,012	$ 2,841,660	$ 2,718,924
Total Capital Expenditures				88,299
Total Depreciation				14,384	7,226
Apparel [Member]
Total Revenues				195,949	328,820
Total Assets	1,316,622	1,985,066		1,316,622	1,985,066
Total Depreciation				1,388	1,395
Housewrap [Member]
Total Revenues			$ 220,554	301,858
Total Assets	$ 1,291,711	$ 742,946		1,291,711	$ 742,946
Total Capital Expenditures				88,299
Total Depreciation			$ 5,831	$ 12,996

CORRECTION OF AN ERROR (Details

CORRECTION OF AN ERROR (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Jul. 31, 2015	Apr. 30, 2016	Jul. 31, 2016	Jul. 31, 2015	Oct. 31, 2015
Cost of goods sold	$ 75,944	$ 84,197	$ 24,903	$ 182,951	$ 258,895	$ 277,817
Inventory	977,767	1,008,165		1,008,165	977,767		$ 924,054
Accrued expenses	$ 97,155	150,828		150,828	$ 97,155		$ 92,533
Overstatement [Member]
Cost of goods sold				13,972
Inventory		8,841		8,841
Accrued expenses		$ 22,813		$ 22,813

CORRECTION OF AN ERROR (Detai27

CORRECTION OF AN ERROR (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Jul. 31, 2015	Apr. 30, 2016	Jul. 31, 2016	Jul. 31, 2015	Oct. 31, 2015
Statement of Operations
Cost of sales	$ 75,944	$ 84,197	$ 24,903	$ 182,951	$ 258,895	$ 277,817
Loss from operations	(101,300)	(126,009)	(202,736)	(240,741)	(342,041)	(269,650)
Net loss	$ (116,456)	$ (145,535)	$ (233,963)	$ (278,747)	$ (395,203)	$ (339,996)	$ (511,600)
Net Loss Per Common Share	$ (0.005)	$ (0.006)	$ (0.010)	$ (0.011)	$ (0.016)	$ (0.015)
Restatement Adjustment [Member]
Statement of Operations
Cost of sales		$ 70,225		$ 168,979
Loss from operations		(112,037)		(240,741)
Net loss		$ (131,563)		$ (264,775)
Net Loss Per Common Share		$ (131,563)		$ (0.011)

CORRECTION OF AN ERROR (Detai28

CORRECTION OF AN ERROR (Details 1) - USD ($)	Jul. 31, 2016	Apr. 30, 2016	Oct. 31, 2015	Jul. 31, 2015	Oct. 31, 2014
Balance Sheet
Inventory - net of obsolete inventory reserve of $40,000	$ 977,767	$ 1,008,165	$ 924,054
Total Asset	2,608,333	2,841,660	2,718,924	$ 2,728,012
Accrued expenses	97,155	150,828	92,533
Total Liabilities	640,659	757,530	894,077
Stockholders Equity	1,967,674	2,084,130	1,824,847		$ 955,997
Total Liabilities And Stockholders Equity	2,608,333	2,841,660	2,718,924
Inventory obsolete reserve	$ 40,000	40,000	$ 40,000
Restatement Adjustment [Member]
Balance Sheet
Inventory - net of obsolete inventory reserve of $40,000		999,324
Total Asset		2,832,819
Accrued expenses		128,015
Total Liabilities		734,717
Stockholders Equity		2,098,102
Total Liabilities And Stockholders Equity		2,832,819
Inventory obsolete reserve		$ 40,000

CORRECTION OF AN ERROR (Detai29

CORRECTION OF AN ERROR (Details 2) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Jul. 31, 2015	Apr. 30, 2016	Jul. 31, 2016	Jul. 31, 2015	Oct. 31, 2015	Oct. 31, 2014
Net loss	$ (116,456)	$ (145,535)	$ (233,963)	$ (278,747)	$ (395,203)	$ (339,996)	$ (511,600)
Stockholders deficit	(7,475,537)	(7,359,081)		(7,359,081)	(7,475,537)		(7,080,334)
Total stockholders equity	$ 1,967,674	2,084,130		2,084,130	$ 1,967,674		$ 1,824,847	$ 955,997
Restatement Adjustment [Member]
Net loss		(131,563)		(264,775)
Stockholders deficit		(7,345,109)		(7,345,109)
Total stockholders equity		$ 2,098,102		$ 2,098,102

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jul. 31, 2016	Jul. 31, 2016	Oct. 31, 2015
Number of shares issued for professional service		30,000
Value of shares issued for professional service		$ 24,000	$ 52,200	$ 99,000
Share price (in dollars per share)		$ 0.80	$ 0.80
Subsequent Event [Member]
Number of shares issued for professional service	30,000
Value of shares issued for professional service	$ 15,000
Share price (in dollars per share)	$ 0.50