Trans-Pacific Aerospace (TPAC) 10-Q 20 Jun 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Apr. 30, 2016	Jun. 01, 2016
Document And Entity Information
Entity Registrant Name	Trans-Pacific Aerospace Company, Inc.
Entity Central Index Key	1,422,295
Document Type	10-Q
Document Period End Date	Apr. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		3,487,402,694
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Apr. 30, 2016	Oct. 31, 2015
Current assets
Cash	$ 3,418	$ 6,833
Accounts receivable	109,140	0
Prepaid expenses	0	1,584
Total current assets	112,558	8,417
Non-Current assets
Office equipment, net of accumulated depreciation of $5,304 and $4,702, respectively	3,102	3,704
Security deposit	1,584	1,584
Total non-current assets	4,686	5,288
Total assets	117,244	13,705
Current liabilities
Accounts payable and accrued expenses	479,021	60,021
Income taxes payable	1,951	1,951
Accrued salary and payroll taxes	20,433	20,433
Accrued interest payable	0	500
Other payables - related parties	307,772	58,975
Convertible note payable, net of discount	0	8,333
Convertible note payable, currently in default	260,000	260,000
Total current liabilities	1,069,177	410,213
Total liabilities	1,069,177	410,213
Stockholders' (deficit)
Preferred stock, par value $0.001, 5,000,000 shares authorized. 3,981 and 2,945 shares issued and outstanding at April 30, 2016 and October 31, 2015, respectively	4	3
Common stock, par value $0.001, 4,500,000,000 shares authorized. 3,487,402,694 and 3,829,346,478 shares issued and outstanding at April 30, 2016 and October 31, 2015, respectively	3,487,402	3,829,346
Additional paid-in capital	$ 19,139,791	$ 17,142,748
Preferred stock to be issued	47,000	0
Common stock to be issued	$ 64,093	$ 86,093
Accumulated deficit	(22,996,903)	(20,814,980)
Total Trans-Pacific Aerospace Company Inc. stockholders' equity	(258,613)	243,210
Non-controlling interest in subsidiary	(693,320)	(639,718)
Total stockholders' (deficit)	(951,933)	(396,508)
Total liabilities and stockholders' (deficit)	$ 117,244	$ 13,705

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2016	Oct. 31, 2015
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 5,304	$ 4,702
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	3,981	2,945
Preferred stock, shares outstanding	3,981	2,945
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	4,500,000,000	4,500,000,000
Common stock, shares issued	3,487,402,694	3,829,346,478
Common stock, shares outstanding	3,487,402,694	3,829,346,478

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015
Income Statement [Abstract]
Sales	$ 109,140	$ 0	$ 109,140	$ 0
Cost of sales	0	0	0	0
Gross profit	109,140	0	109,140	0
Operating expenses
Professional fees	20,240	10,745	23,115	76,510
Consulting	1,847,000	72,000	2,067,600	99,000
Other general and administrative	94,455	1,154,112	176,497	2,650,293
Total operating expenses	1,961,695	1,236,857	2,267,212	2,825,803
Operating loss from continuing operations	(1,852,555)	(1,236,857)	(2,158,072)	(2,825,803)
Interest expense, net	(46,403)	(137,032)	(77,453)	(194,756)
Change in fair value of derivative liabilities	0	61,762	0	431,298
Derivative expenses	0	(142,623)	0	(486,360)
Net loss from continuing operations	(1,898,958)	(1,454,750)	(2,235,525)	(3,075,621)
Discontinued operations
Net gain (loss) from discontinued operations	0	0	0	0
Loss before income taxes	(1,898,958)	(1,454,750)	(2,235,525)	(3,075,621)
Income taxes	0	0	0	0
Net Loss	(1,898,958)	(1,454,750)	(2,235,525)	(3,075,621)
Less: Loss attributable to non-controlling interest	(29,852)	(36,637)	(53,602)	(79,181)
Net Loss attributable to the Company	$ (1,869,106)	$ (1,418,113)	$ (2,181,923)	$ (2,996,440)
Basic and dilutive net loss from operations per share	$ 0	$ 0	$ 0	$ (.01)
Weighted average number of common shares outstanding, basic and diluted	3,095,436,027	635,333,259	3,303,428,943	406,603,216

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Common Stock To Be Issued [Member]	Preferred Stock To Be Issued [Member]	Noncontrolling Interest [Member]	Accumulated Deficit [Member]	Total
Beginning balance, shares at Oct. 31, 2014	0	179,447,431
Beginning balance, value at Oct. 31, 2014	$ 0	$ 179,447	$ 15,461,785	$ 64,093		$ (489,407)	$ (16,064,350)	$ (848,432)
Common stock converted to preferred stock, shares converted		(759,817,144)
Common stock converted to preferred stock, value of stock converted		$ (759,817)	759,817
Common stock converted to preferred stock, preferred shares issued	767
Common stock converted to preferred stock, value of preferred shares issued	$ 1							1
Preferred stock issued for services & compensation, shares	1,203
Preferred stock issued for services & compensation, value	$ 1		644,999					645,000
Common stock issued for cash, shares		228,000,000
Common stock issued for cash, value		$ 228,000	(18,000)					210,000
Preferred stock issued for cash, shares	250
Preferred stock issued for cash, value			300,000	22,000				322,000
Stocks issued in lieu of finders fees, shares	725	57,019,761
Stocks issued in lieu of finders fees	$ 1	$ 57,020	(57,021)
Stock issued for services and compensation, shares		387,000,000
Stock issued for services and compensation		$ 387,000	38,000					425,000
Common stock issued upon conversion of notes payable, shares		3,737,696,430
Common stock issued upon conversion of notes payable		$ 3,737,696	(3,355,618)					382,078
Conversion of derivative liability to common stock			540,586					540,586
Amortization of stock options			2,760,000					2,760,000
Imputed interest			18,200					18,200
Note discount			50,000					50,000
Loss on Minority interest						(150,311)		(150,311)
Net loss							(4,750,630)	(4,750,630)
Ending balance, shares at Oct. 31, 2015	2,945	3,829,346,478
Ending balance, value at Oct. 31, 2015	$ 3	$ 3,829,346	17,142,748	86,093		(639,718)	(20,814,980)	(396,508)
Common stock converted to preferred stock, shares converted		(692,943,784)
Common stock converted to preferred stock, value of stock converted		$ (692,944)	$ 692,943
Common stock converted to preferred stock, preferred shares issued	694
Common stock converted to preferred stock, value of preferred shares issued	$ 1
Preferred stock converted to common stock, preferred shares converted	(194)		(194,000)
Preferred stock converted to common stock, preferred shares converted value
Preferred stock converted to common stock, common stock issued		194,000,000
Preferred stock converted to common stock, common stock issued value		$ 194,000
Preferred stock issued for services & compensation, shares	324
Preferred stock issued for services & compensation, value			$ 752,800					752,800
Preferred stock issued for cash, shares	220
Preferred stock issued for cash, value			22,000	(22,000)	$ 47,000			47,000
Stock issued for services and compensation, shares		358,000,000
Stock issued for services and compensation		$ 358,000	513,200					871,200
Common stock, shares retired		(201,000,000)
Common stock retired, value		$ (201,000)	201,000
Preferred stock retired and cancelled, shares	(8)
Imputed interest			9,100					9,100
Loss on Minority interest						(53,602)		(53,602)
Net loss							(2,181,923)	(2,181,923)
Ending balance, shares at Apr. 30, 2016	3,981	3,487,402,694
Ending balance, value at Apr. 30, 2016	$ 4	$ 3,487,402	$ 19,139,791	$ 64,093	$ 47,000	$ (693,320)	$ (22,996,903)	$ (951,933)

Unaudited Consolidated Stateme6

Unaudited Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Cash flows from operating activities:
Net loss	$ (2,235,525)	$ (3,075,621)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	1,624,000	2,427,500
Amortization of debt discount	41,667	174,933
Imputed interest expense	9,100	9,100
Change in fair value of derivative liabilities	0	(431,298)
Derivative expense	0	486,360
Interest converted to common stock	0	9,892
Interest paid by shareholder	27,186	0
Depreciation expense	602	602
Change in operating assets and liabilities:
Accounts receivable	(109,140)	0
Prepaid and deferred expenses	1,584	0
Accounts payable and accrued expenses	419,000	2,236
Accrued interest payable	(500)	831
Net cash used in operating activities	(222,026)	(395,465)
Cash flows from financing activities:
Common stock issued for cash	0	210,000
Preferred stock sold for cash	47,000	0
Convertible note issued for cash	0	160,500
Other payables - related parties	171,611	(1,725)
Net cash provided by financing activities	218,611	368,775
Net decrease in cash	(3,415)	(26,690)
Cash, beginning of the period	6,833	50,089
Cash, end of the period	3,418	23,399
Supplemental cash flow disclosure:
Interest paid	0	0
Income taxes paid	0	0
Supplemental disclosure of non-cash transactions:
Common stock issued for payment on outstanding liabilities	0	48,892
Common stock issued for conversion on notes payable	0	214,098
Conversion of derivative liability to common stock		322,990
Retirement of common shares	201,000	0
Note and interest paid by shareholder	77,186	0
Derivative liabilities	$ 0	$ 204,963

1. BACKGROUND AND ORGANIZATION

1. BACKGROUND AND ORGANIZATION	6 Months Ended
	Apr. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	Organization The Company was incorporated in the State of Nevada on June 5, 2007, as Gas Salvage Corp. for the purpose of engaging in the exploration and development of oil and gas. In July 2008, the Company changed its name to Pinnacle Energy Corp. On February 1, 2010, the Company completed the acquisition of the aircraft component part design, engineering and manufacturing assets of Harbin Aerospace Company, LLC (“HAC”). The transaction was structured as a business combination. Following completion of the HAC acquisition, the Company’s Board of Directors decided to dispose of the oil and gas business interests and focus on the aircraft component market. On February 10, 2010, the Company completed the sale of all of its oil and gas business interests in exchange for cancellation of all obligations under an outstanding promissory note having a principal amount of $1,000,000. Pursuant to FASB standards, the Company has retro-actively presented its oil and gas business as discontinued operations. In March 2010, the Company changed its name to Trans-Pacific Aerospace Company, Inc. On July 27, 2008, the Company completed a three-for-one stock split of the Company’s common stock. The share and per-share information disclosed within this Form 10-Q reflect the completion of this stock split. On April 5, 2013, the Company entered into Securities Purchase Agreements to purchase additional capital stock of Godfrey (China) Limited (“Godfrey”), the Company’s 25%-owned Hong Kong subsidiary engaged in the development of the production facility in Guangzhou, China. On June 21, 2013, upon closing of the transactions under the Securities Purchase Agreements, the Company increased its ownership of Godfrey from 25% to 55%. Business Overview The Company’s aircraft component business commenced on February 1, 2010. To date, its operations have focused on product design and engineering. The Company has recently commenced commercial manufacture or sales of its products. The Company designs, manufactures and sells aerospace quality component parts for commercial and military aircraft, space vehicles, power plants and surface and undersea vessels. These parts have applications in both newly constructed platforms and as spares for existing platforms. The Company’s initial products are self-lubricating spherical bearings that help with several flight-critical tasks, including aircraft flight controls and landing gear. Going Concern The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America, and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company incurred a net loss from operations of $2,235,525 during the six months ended April 30, 2016, and an accumulated deficit of $22,996,903 at April 30, 2016. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease development of operations. Management’s plans to continue as a going concern include raising additional capital through sales of common stock and/or a debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The Company anticipates that losses will continue until such time, if ever, that the Company is able to generate sufficient revenues to support its operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

2. SUMMARY OF SIGNIFICANT ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Apr. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S.) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”) and reflect all adjustments, consisting of normal recurring adjustments and other adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company, for the respective periods presented. The results of operations for an interim period are not necessarily indicative of the results that may be expected for any other interim period or the year as a whole. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended October 31, 2015, filed with the SEC on February 16, 2016. Consolidation Accounting policies used by the Company and the Company’s subsidiaries conform to US GAAP. Significant policies are discussed below. The Company’s consolidated accounts include the Company’s accounts and the accounts of the Company’s subsidiaries of which we own a 50% interest or greater. These consolidated financial statements include the accounts of the parent company Trans-Pacific Aerospace Company, Inc., and the majority owned subsidiary: Godfrey. All intercompany transactions have been eliminated. Non-controlling interests The Company accounts for changes in our controlling interests of subsidiaries according to Accounting Codification Standards 810 – Consolidations The Company’s non-controlling interest arises from the purchase of equity in Godfrey. It represents the portion of Godfrey that is not owned. ASC 810 requires that the Company account for the equity and income or loss on that operation separately from the Company’s other activities. In the equity section of the Consolidated Balance Sheet, the Company presents the portion of the negative equity attributable to non-controlling interests in Godfrey. In the Consolidated Statement of Operations, the Company presents the portion of current period net loss in Godfrey attributable to non-controlling interests. Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. There were no cash equivalents at April 30, 2016 and October 31, 2015. Concentration of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, are cash and cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may be in excess of FDIC insurance limits. Impairment of Long-Lived Assets The Company has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360-10, Property, Plant and Equipment FASB ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses or a forecasted inability to achieve break-even operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. Indefinite-lived Intangible Assets The Company has an indefinite-lived intangible asset (goodwill) relating to purchased blueprints, formulas, designs and processes for manufacturing and production of self-lubricated spherical bearings, bushings and rod-end bearings. The indefinite-lived intangible asset is not amortized; rather, it is tested for impairment at least annually by comparing the carrying amount of the asset with the fair value. An impairment loss is recognized if the carrying amount is greater than fair value. Fair Value of Financial Instruments The Company adopted FASB ASC 820 on October 1, 2008. Under this FASB, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures. Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required for items measured at fair value. The Company has various financial instruments that must be measured under the new fair value standard including: cash and debt. The Company currently does not have non-financial assets or non-financial liabilities that are required to be measured at fair value on a recurring basis. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows: Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. The fair value of the Company’s cash is based on quoted prices and therefore classified as Level 1. Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. Cash, accounts payable, other payables, and accrued expenses reported on the balance sheet are estimated by management to approximate fair market value due to their short term nature. The following tables provide a summary of the fair values of assets and liabilities: Fair Value Measurements at April 30, 2016 Carrying Value April 30, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Fair Value Measurements at October 31, 2015 Carrying Value October 31, 2015 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable, net $ 8,333 $ – $ – $ 8,333 Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 The Company believes that the market rate of interest as of April 30, 2016 and October 31, 2015 was not materially different to the rate of interest at which the convertible notes payable were issued. Accordingly, the Company believes that the fair value of the convertible notes payable approximated their carrying value at April 30, 2016 and October 31, 2015 due to short term maturity. Revenue Recognition We received the initial order for our spherical bearings in December 2015. We manufactured and delivered these bearings in March 2016. The Company recognizes revenue on sales of products when the goods are delivered and title to the goods passes to the customer provided that: (i) there are no uncertainties regarding customer acceptance; (ii) persuasive evidence of an arrangement exists; (iii) the sales price is fixed and determinable; and (iv) collectability is reasonably assured. Income Taxes The Company accounts for income taxes under standards issued by the FASB. Under those standards, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations. The accounting guidance for uncertainties in income tax prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. The Company recognizes a tax benefit from an uncertain tax position in the consolidated financial statements only when it is more likely than not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits and a consideration of the relevant taxing authority’s widely understood administrative practices and precedents. Equipment Equipment is recorded at cost and depreciated using straight line methods over the estimated useful lives of the related assets. The Company reviews the carrying value of long-term assets to be held and used when events and circumstances warrant such a review. If the carrying value of a long-lived asset is considered impaired, a loss is recognized based on the amount by which the carrying value exceeds the fair market value. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. The cost of normal maintenance and repairs is charged to operations as incurred. Major overhaul that extends the useful life of existing assets is capitalized. When equipment is retired or disposed, the costs and related accumulated depreciation are eliminated and the resulting profit or loss is recognized in income. As of April 30, 2016, the useful lives of the office equipment ranged from five years to seven years. Issuance of Shares for Non-Cash Consideration to Non-Employees The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services received or the fair value of the equity instrument at the time of issuance, whichever is more readily determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of standards issued by the FASB . Stock-Based Compensation Stock-based compensation cost to employees is measured by the Company at the grant date, based on the fair value of the award, over the requisite service period under ASC 718. For options issued to employees, the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit. Net Loss Per Share The Company adopted the standard issued by the FASB, which requires presentation of basic earnings or loss per share and diluted earnings or loss per share. Basic income (loss) per share (“Basic EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share (“Diluted EPS”) are similarly calculated using the treasury stock method except that the denominator is increased to reflect the potential dilution that would occur if dilutive securities at the end of the applicable period were exercised. There were convertible notes, 3,981 shares of convertible preferred stock, 2,000,000 Series A Warrants, 2,000,000 Series B Warrants and options for 140,666,667 shares outstanding as of April 30, 2016 that are not included in the calculation of Diluted EPS as their impact would be anti-dilutive. For the Six Months Ended 2016 2015 Net loss attributable to the Company $ (2,181,923 ) (2,996,440 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.01 ) Weighted average number of common shares outstanding, basic and diluted 3,303,428,943 406,603,216 Recently Adopted and Recently Enacted Accounting Pronouncements In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the quarter ended May 31, 2014, thereby no longer presenting or disclosing any information required by Topic 915. The Company reviewed all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC and they did not or are not believed by management to have a material impact on the Company's present or future financial statements. In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies. When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes): a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans) b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following: a. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. In February, 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In August, 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendments in this Update defer the effective date of ASU No. 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU No. 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

3. ACCOUNTS RECEIVABLE

3. ACCOUNTS RECEIVABLE	6 Months Ended
	Apr. 30, 2016
Receivables [Abstract]
Accounts Receivable	All accounts receivable are due 90 days from the date billed based on the Company’s collection policy and agreed by the customer. As of April 30, 2016 and October 31, 2015, the Company had accounts receivable balance of $109,140 and $0, respectively.

4. PROPERTY AND EQUIPMENT

4. PROPERTY AND EQUIPMENT	6 Months Ended
	Apr. 30, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	As of April 30, 2016 and October 31, 2015, the Company had office equipment of $3,102 and 3,704, net of accumulated depreciation of $5,304 and $4,702, respectively. For the six months ended April 30, 2016 and 2015, the Company recorded depreciation expense of $602 and $602, respectively.

5. RELATED PARTY TRANSACTIONS

5. RELATED PARTY TRANSACTIONS	6 Months Ended
	Apr. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Due to lack of sufficient funding to maintain the Company’s operations, the Company’s officers and directors loaned money to the Company for short term cash flow needs. As of April 30, 2016 and October 31, 2015, Mr. Peter Liu had payables due to him from Godfrey of $60,000 and $60,000; respectively; The Company had receivables due from HAC amounted to $938 and $1,025 at April 30, 2016 and October 31, 2015, respectively. During the six months ended April 30, 2016, the Company borrowed $171,524 from various shareholders under oral agreements. This amount bears no interest and is due on demand. In addition, a shareholder made repayment of $77,186 on behalf of the Company to pay off the Apollo Note as described in Note 6 below. The amount is recorded under related party payable and the amount bears no interest and is due on demand. As of April 30, 2016, the outstanding balance was $248,710.

6. CONVERTIBLE NOTES PAYABLE

6. CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Apr. 30, 2016
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	As part of the acquisition of HAC, the Company assumed $260,000 of obligations under a convertible note. The convertible note assumed by the Company does not bear interest and became payable on March 12, 2011. The note is convertible into shares of the Company’s common stock at an initial conversion price of $0.25 per share. The conversion price is subject to adjustment for stock splits and combinations; certain dividends and distributions; reclassification, exchange or substitution; reorganization, merger, consolidation or sales of assets. As the convertible note does not bear interest, the Company recorded the present value of the convertible note obligation at $239,667 and accordingly recorded a convertible note payable for $260,000 and a corresponding debt discount of $20,333. Under the effective interest method, the Company accretes the note obligation to the face amount of the convertible note over the remaining term of the note. The discount was fully amortized at March 12, 2011. Debt discount expense totaled $7,452 and $12,880 for the years ended October 31, 2011 and 2010 respectively. The Company performed an evaluation and determined that the anti-dilution clause did not require derivative treatment. On September 16, 2011, the Company entered into an agreement with the note holder to extend the maturity date of the note. Pursuant to the agreement, the entire outstanding amount became fully due and payable on December 31, 2011. The note is now currently in default. For the six months ended April 30, 2016 and 2015, the Company recorded imputed interest of $9,100 and $9,100, respectively. During the year ended October 31, 2014, we entered into Securities Purchase Agreements with various accredited and sophisticated investors, pursuant to which we sold Convertible Promissory Notes with interest rates ranging from 8% to 12%, in the original principal amount of $325,000 (the “Notes”). The Notes have maturity date of six months or one year from the issuance date and are convertible into our common stock, at any time after 180 days, at a price for each share of common stock equal to 50% to 60% of the lowest closing bid price of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on formulas specified in the agreements. The issuances of the Notes were exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchasers were accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liabilities once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Notes issued. During the year ended October 31, 2014, the Company repaid $112,500 of the principal amount of the Notes. During the six months ended April 30, 2015, six of the above convertible notes with total principal amount of $212,500 reached the 180 days and the conversion options became derivative liabilities. Using the Black-Scholes Model, the Company calculated the fair value of the conversion options and recorded derivative liabilities on the 180 day and April 30, 2015. The change in fair value was recorded as derivative expenses. On June 13, 2014, we entered into Securities Purchase Agreements with Tangiers Investment Group LLC, pursuant to which we sold a 10% Convertible Promissory Note, in the original principal amount of $55,000 (the “Tangiers Note”). The Tangiers Note has a maturity date of June 13, 2015 and is convertible into our common stock, at any time at a price for each share of common stock equal to 60% of the lowest closing bid price of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreement. On November 25, 2014, we entered into Securities Purchase Agreements with Tangiers Investment Group LLC, pursuant to which we sold a 10% Convertible Promissory Note, in the original principal amount of $27,500 (the “Tangiers Note 2”). The Tangiers Note 2 has a maturity date of November 25, 2015 and is convertible into our common stock, at any time at a price for each share of common stock equal to 60% of the lowest closing bid price of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreement. The issuance of the Tangiers Note 2 was exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchaser was accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the Tangiers Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liabilities due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Tangiers Notes issued. The Company then calculated the fair value of the conversion option and recorded derivative liability on the issuance date and the subsequent period end dates. On November 10, 2014, we entered into Securities Purchase Agreements with Auctus Private Equity Funds, LLC, pursuant to which we sold an 8% Convertible Promissory Note, in the original principal amount of $40,000 (the “Auctus Note”). The Auctus Note has a maturity date of November 10, 2015 and is convertible into our common stock, at any time at a price for each share of common stock equal to 55% of the average of the lowest three (3) trading prices of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreement. The issuance of the Auctus Note was exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchaser was accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the Auctus Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liabilities due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Auctus Note issued. The Company then calculated the fair value of the conversion option and recorded derivative liability on the issuance date and the subsequent period end dates. On February 23, 2015, we entered into Securities Purchase Agreements with KBM Worldwide, Inc., pursuant to which we sold an 8% Convertible Promissory Note, in the original principal amount of $48,000 (the “KBM Note”). The KBM Note has a maturity date of October 9, 2015 and is convertible into our common stock, at any time after 180 days, at a price for each share of common stock equal to 55% of the average of the lowest three (3) trading prices during the ten trading days prior to the conversion date of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreement. The issuance of the KBM Note was exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchaser was accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the KBM Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liabilities once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Notes issued. In March and April 2015, we entered into Securities Purchase Agreements with various accredited and sophisticated investors, pursuant to which we sold 8% Convertible Promissory Notes, in the original principal amount of $45,000 (the “New Note”). The New Notes have maturity dates of June 12 and October 24, 2015 and are convertible into our common stock, at any time at a price for each share of common stock equal to 55% or 60% of the lowest closing price of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreements. The issuances of the New Notes were exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchasers were accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the New Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liabilities due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the New Notes issued. The Company then calculated the fair value of the conversion option and recorded derivative liability on the issuance date and the subsequent period end dates. In September 2015, the Company entered into a Securities Purchase Agreement with Apollo Capital Corp, pursuant to which we sold a 12% Convertible Promissory Note, in the original principal amount of $50,000 (the “Apollo Note”). The Apollo Note has maturity date of March 29, 2016 and are convertible into our common stock, at any time after 180 days, at a price for each share of common stock equal to 40% of the lowest closing price of the common stock as reported on the National Quotation Bureau OTCQB exchange, based on a formula specified in the agreements. The issuance of the Apollo Note was exempt from the registration requirements of the Securities Act of 1933 pursuant to Rule 506 of Regulation D promulgated thereunder. The purchaser was accredited and sophisticated investors, familiar with our operations, and there was no solicitation. The Company analyzed the conversion option of the Apollo Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liability once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Notes issued. On February 12, 2016, a shareholder made repayment of $77,186 on behalf of the Company to pay off the Apollo Note. During the years ended October 31, 2015, $382,077 of the convertible notes was converted to 3,737,696,430 shares of the Company’s common stock. For the six months ended April 30, 2016 and 2015, the Company recorded derivative expense of $0 and ($55,062), respectively. As of April 30, 2016 and October 31, 2015, the derivative liability was fully converted or paid off. As of April, 2016 and October 31, 2015, the outstanding amount of the convertible notes were $0 and $8,333, net of discount of $0 and $41,667, respectively.

7. COMMITMENTS AND CONTINGENCIE

7. COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Apr. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Consulting Agreements The Company has entered into consulting agreements for services to be provided to the Company in the ordinary course of business. These agreements call for expense reimbursement and various payments upon performance of services. On February 1, 2016, the Company entered into a consulting service agreement with Mr. Nicholas Nguyen for a period of 24 months. Upon execution of this agreement, the Company shall issue total of 100 shares of its convertible preferred stock as compensation for Mr. Nguyen’s services. As of April 30, 2016, the shares had not been issued and the Company recorded accrued expense of $75,000. On February 22, 2016, the Company entered into an agreement with Ms. Lixin Chen to perform marketing and operation consulting services for the year ended December 31, 2016. Upon execution of this agreement, the Company shall issue total of 300 shares of its convertible preferred stock as compensation for Ms. Chen’s services. As of April 30, 2016, the shares had not been issued and the Company recorded accrued expense of $344,000. Employment Agreements On February 1, 2010, the Company entered into an Employment Agreement with William McKay. Under the agreement, Mr. McKay will receive a base salary of $180,000, plus an initial bonus of 1,200,000 shares of the Company’s common stock (to be issued in 300,000 share blocks on a quarterly basis). The shares were valued based on the closing stock price on the date of the agreement. The initial term of the Employment Agreement expired on January 31, 2011 and automatically renewed for an additional one-year term. The agreement ended January 31, 2013 and Mr. McKay agreed to continue serve as the Company’s CEO without base salary. As of April 30, 2016 and October 31, 2015, the total accrued salaries owed to Mr. McKay were $0. Lease Agreement In October 2010, the Company entered into a lease of its administrative offices. The lease expired November 30, 2012 and currently calls for monthly rental payments of $970 pursuant to a month to an annual agreement.

8. CAPITAL STOCK TRANSACTIONS

8. CAPITAL STOCK TRANSACTIONS	6 Months Ended
	Apr. 30, 2016
Equity [Abstract]
CAPITAL STOCK TRANSACTIONS	Preferred Stock The Company is authorized to issue up to 5,000,000 shares of its $0.001 preferred stock. In June 2015, the Company designated 20,000 of the authorized preferred stock as convertible preferred stock with the following characteristics: i. Each share of Preferred Stock would be convertible into 1,000,000 shares of Common Stock at the Preferred Stock holders’ option, subject to restrictions regarding timing, volume and common share availability. ii. In shareholder votes, each share of Preferred Stock would have voting power equal to 1,000,000 shares of Common Stock. During the year ended October 31, 2015, 759,817,144 shares of common stock were retired and converted to 767 shares of convertible preferred stock. In addition, the Company issued 1,203 shares of convertible preferred stock to its employee and consultants for services rendered. These shares were value at $645,000 based on closing price of the underlying common stock if converted. In June 2015, the company entered into various purchase agreements with accredited investors for the sale of 220 shares of its convertible preferred stock at a price of $100 per share. Total cash proceeds from the sale of stock were $22,000 which was recorded as stock to be issued. During the year ended October 31, 2015, the company entered into various purchase agreements with an accredited investor for the sale of 478,000,000 shares of its common stock at a price ranged from $0.00035 to $0.0012 per share. Total cash proceeds from the sale of stock during the year ended October 31, 2015, was $510,000. As of October 31, 2015, the Company issued 228,000,000 shares of common stock and 250 shares of preferred stock in lieu of 250,000,000 shares of common stock. In connection with these stock purchase agreements, the Company issued 57,019,761 shares of common stock and 725 shares of preferred stock in lieu of finders’ fees, which represents stock offering costs. Finders’ fees are treated as a reduction in paid in capital per current accounting guidance. During the six months ended April 30, 2016, 692,943,784 shares of common stock were retired and converted to 694 shares of convertible preferred stock and 194 shares of preferred stock were converted to 194,000,000 shares of common stock In addition, the Company issued 324 shares of convertible preferred stock to its employee and consultants for services rendered. These shares were value at $752,800 based on closing price of the underlying common stock if converted. During the six months ended April 30, 2016, 8 shares of preferred stock were retired and cancelled. In February 2016, the Company issued 220 shares of preferred stock to an accredited investor in lieu of 220,000,000 shares of common stock sold in June 2015. In April 2016, the Company sold 60 shares of its preferred stock for $47,000. As of April 30, 2016, these shares had not been issued and were recorded as preferred stock to be issued. At April 30, 2016 and October 31, 2015, there were 3,981 and 2,945 shares issued and outstanding, respectively. Common Stock The Company is authorized to issue up to 4,500,000,000 shares of its $0.001 common stock. At April 30, 2016 and October 31, 2015, there were 3,487,402,694 and 3,829,346,478 shares issued and outstanding, respectively. Fiscal year 2015: During the year ended October 31, 2015, the Company issued 387,000,000 shares of common stock for legal and consulting services rendered. The shares were valued at $425,000 based on service invoice and the closing stock prices on the dates of the stock grants. During the year ended October 31, 2015, the company entered into various purchase agreements with an accredited investor for the sale of 478,000,000 shares of its common stock at a price ranged from $0.00035 to $0.0012 per share. Total cash proceeds from the sale of stock during the year ended October 31, 2015, was $510,000. As of October 31, 2015, the Company issued 228,000,000 shares of common stock and 250 shares of preferred stock in lieu of 250,000,000 shares of common stock. In connection with these stock purchase agreements, the Company issued 57,019,761 shares of common stock and 725 shares of preferred stock in lieu of finders’ fees, which represents stock offering costs. Finders’ fees are treated as a reduction in paid in capital per current accounting guidance. During the year ended October 31, 2015, the Company also issued 3,737,696,430 shares upon conversion of convertible notes amounted to $382,077. During the year ended October 31, 2015, 759,817,144 shares of common stock were retired and converted to 767 shares of convertible preferred stock. Fiscal year 2016: During the six months ended April 30, 2016, 692,943,784 shares of common stock were retired and converted to 694 shares of convertible preferred stock and 194 shares of preferred stock were converted to 194,000,000 shares of common stock. In addition, 201,000,000 shares owned by two shareholders were retired and cancelled. During the six months ended April 30, 2016, the Company issued 358,000,000 shares of common stock for consulting services rendered. The shares were valued at $871,200 based on the closing stock prices on the dates of the stock grants. Options and Warrants A summary of option activity during the six months ended April 30, 2016 and the year ended October 31, 2015 are presented below: April 30, 2016 October 31, 2015 Weighted Weighted Weighted Weighted average average average average Number of exercise life Number of exercise life shares price (years) shares price (years) Outstanding at beginning of year 140,666,667 $ 0.0146 9.27 52,666,667 $ 0.08 6.24 Granted – – – 138,000,000 0.0146 10.00 Exercised – – – – – – Forfeited – – – 50,000,000 0.08 6.24 Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 140,666,667 $ 0.0146 8.77 140,666,667 $ 0.0146 9.27 Options exercisable at end of period 140,666,667 $ 0.0146 8.77 140,666,667 $ 0.0146 9.27 A summary of warrant activity during the six months ended April 30, 2016 and the year ended October 31, 2015 are presented below: April 30, 2016 October 31, 2015 Weighted Weighted Weighted Weighted average average average average exercise remaining exercise remaining Number price contractual Number price contractual Outstanding per share life (years) Outstanding per share life (years) Outstanding at beginning of year 4,000,000 $ 0.75 5.39 4,000,000 $ 0.75 6.39 Granted – – – Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 4,000,000 $ 0.75 4.89 4,000,000 $ 0.75 5.39 Warrants exercisable at end of period – $ – – – $ – – In November 2014, the Company granted options to all board members to purchase a total of 138,000,000 shares at an exercise price of $0.0146 per share of its common stock for service rendered and to replace the old options. These options vests in 4 equal amounts on the grant date, 2/9/2015, 5/9/2015, and 8/9/2015 and are exercisable within 10 years from the dates of vesting. The total estimated value using the Black-Scholes Model, based on the following variables, was $2,760,000. Market Price: $0.020 Exercise Price: $0.015 Term: 10 years Volatility: 321% Dividend Yield: 0 Risk Free Interest Rate: 2.25% For the year ended October 31, 2015, $2,760,000 was fully amortized as stock based compensation.

9. SUBSEQUENT EVENTS

9. SUBSEQUENT EVENTS	6 Months Ended
	Apr. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	1. In May 2016, the Company issued 315 shares of convertible preferred stock as compensation to consultants for services rendered. 2. In May 2016, the Company entered into a Service Level Agreement with a Hong Kong entity pursuant to which it agreed to assist such Hong Kong entity to develop a market for medical, aerospace and other machined products in China and elsewhere. The Company will assist such entity with the manufacture of these products to service these markets. The Company agreed to grants such entity a license to market these products under the TPAC name. This agreement has a term of 10-years. The Company shall be paid according to the sum of $ 1 million annually for time actually spent performing its duties under this Agreement. Further, the Hong Kong entity agreed to purchase from the Company all raw materials, tooling, machinery and equipment, blueprints, engineering, marketing, operations and management and all other services and supplies. The Company agreed not to solicit any employee or consultant of the Hong Kong entity for a period of 3-years following termination of the Agreement. 3. In May 2016, the Company entered into a Licensing and Consulting Services Agreement with an Australian entity pursuant to which it agreed to assist such Australian entity to develop a market for medical, aerospace and other machined products in China and elsewhere. The Company will assist such entity with the manufacture of these products to service these markets. The Company agreed to grants such entity a license to market these products under the TPAC name. This agreement has a term of 10-years. The Company shall be paid according to the sum of $ 1 million annually for time actually spent performing its duties under this Agreement. Further, the Hong Kong entity agreed to purchase from the Company all raw materials, tooling, machinery and equipment, blueprints, engineering, marketing, operations and management and all other services and supplies. The Company agreed not to solicit any employee or consultant of the Hong Kong entity for a period of 3-years following termination of the Agreement.

2. SUMMARY OF SIGNIFICANT ACC16

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Apr. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S.) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”) and reflect all adjustments, consisting of normal recurring adjustments and other adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company, for the respective periods presented. The results of operations for an interim period are not necessarily indicative of the results that may be expected for any other interim period or the year as a whole. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended October 31, 2015, filed with the SEC on February 16, 2016.
Consolidation	Consolidation Accounting policies used by the Company and the Company’s subsidiaries conform to US GAAP. Significant policies are discussed below. The Company’s consolidated accounts include the Company’s accounts and the accounts of the Company’s subsidiaries of which we own a 50% interest or greater. These consolidated financial statements include the accounts of the parent company Trans-Pacific Aerospace Company, Inc., and the majority owned subsidiary: Godfrey. All intercompany transactions have been eliminated.
Non-controlling interests	Non-controlling interests The Company accounts for changes in our controlling interests of subsidiaries according to Accounting Codification Standards 810 – Consolidations The Company’s non-controlling interest arises from the purchase of equity in Godfrey. It represents the portion of Godfrey that is not owned. ASC 810 requires that the Company account for the equity and income or loss on that operation separately from the Company’s other activities. In the equity section of the Consolidated Balance Sheet, the Company presents the portion of the negative equity attributable to non-controlling interests in Godfrey. In the Consolidated Statement of Operations, the Company presents the portion of current period net loss in Godfrey attributable to non-controlling interests.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Cash and Equivalents	Cash and Cash Equivalents Cash and cash equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. There were no cash equivalents at April 30, 2016 and October 31, 2015.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, are cash and cash equivalents. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may be in excess of FDIC insurance limits.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360-10, Property, Plant and Equipment FASB ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses or a forecasted inability to achieve break-even operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell.
Indefinite-lived Intangible Assets	Indefinite-lived Intangible Assets The Company has an indefinite-lived intangible asset (goodwill) relating to purchased blueprints, formulas, designs and processes for manufacturing and production of self-lubricated spherical bearings, bushings and rod-end bearings. The indefinite-lived intangible asset is not amortized; rather, it is tested for impairment at least annually by comparing the carrying amount of the asset with the fair value. An impairment loss is recognized if the carrying amount is greater than fair value.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted FASB ASC 820 on October 1, 2008. Under this FASB, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures. Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required for items measured at fair value. The Company has various financial instruments that must be measured under the new fair value standard including: cash and debt. The Company currently does not have non-financial assets or non-financial liabilities that are required to be measured at fair value on a recurring basis. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows: Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. The fair value of the Company’s cash is based on quoted prices and therefore classified as Level 1. Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. Cash, accounts payable, other payables, and accrued expenses reported on the balance sheet are estimated by management to approximate fair market value due to their short term nature. The following tables provide a summary of the fair values of assets and liabilities: Fair Value Measurements at April 30, 2016 Carrying Value April 30, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Fair Value Measurements at October 31, 2015 Carrying Value October 31, 2015 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable, net $ 8,333 $ – $ – $ 8,333 Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 The Company believes that the market rate of interest as of April 30, 2016 and October 31, 2015 was not materially different to the rate of interest at which the convertible notes payable were issued. Accordingly, the Company believes that the fair value of the convertible notes payable approximated their carrying value at April 30, 2016 and October 31, 2015 due to short term maturity.
Revenue Recognition	Revenue Recognition We received the initial order for our spherical bearings in December 2015. We manufactured and delivered these bearings in March 2016. The Company recognizes revenue on sales of products when the goods are delivered and title to the goods passes to the customer provided that: (i) there are no uncertainties regarding customer acceptance; (ii) persuasive evidence of an arrangement exists; (iii) the sales price is fixed and determinable; and (iv) collectability is reasonably assured.
Income Taxes	Income Taxes The Company accounts for income taxes under standards issued by the FASB. Under those standards, deferred tax assets and liabilities are recognized for future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such assets will not be realized through future operations. The accounting guidance for uncertainties in income tax prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. The Company recognizes a tax benefit from an uncertain tax position in the consolidated financial statements only when it is more likely than not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits and a consideration of the relevant taxing authority’s widely understood administrative practices and precedents.
Equipment	Equipment Equipment is recorded at cost and depreciated using straight line methods over the estimated useful lives of the related assets. The Company reviews the carrying value of long-term assets to be held and used when events and circumstances warrant such a review. If the carrying value of a long-lived asset is considered impaired, a loss is recognized based on the amount by which the carrying value exceeds the fair market value. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. The cost of normal maintenance and repairs is charged to operations as incurred. Major overhaul that extends the useful life of existing assets is capitalized. When equipment is retired or disposed, the costs and related accumulated depreciation are eliminated and the resulting profit or loss is recognized in income. As of April 30, 2016, the useful lives of the office equipment ranged from five years to seven years.
Issuance of Shares for Non-Cash Consideration to Non-Employees	Issuance of Shares for Non-Cash Consideration to Non-Employees The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services received or the fair value of the equity instrument at the time of issuance, whichever is more readily determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of standards issued by the FASB .
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation cost to employees is measured by the Company at the grant date, based on the fair value of the award, over the requisite service period under ASC 718. For options issued to employees, the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit.
Net Loss Per Share	Net Loss Per Share The Company adopted the standard issued by the FASB, which requires presentation of basic earnings or loss per share and diluted earnings or loss per share. Basic income (loss) per share (“Basic EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share (“Diluted EPS”) are similarly calculated using the treasury stock method except that the denominator is increased to reflect the potential dilution that would occur if dilutive securities at the end of the applicable period were exercised. There were convertible notes, 3,981 shares of convertible preferred stock, 2,000,000 Series A Warrants, 2,000,000 Series B Warrants and options for 140,666,667 shares outstanding as of April 30, 2016 that are not included in the calculation of Diluted EPS as their impact would be anti-dilutive. For the Six Months Ended 2016 2015 Net loss attributable to the Company $ (2,181,923 ) (2,996,440 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.01 ) Weighted average number of common shares outstanding, basic and diluted 3,303,428,943 406,603,216
Recently Adopted and Recently Enacted Accounting Pronouncements	Recently Adopted and Recently Enacted Accounting Pronouncements In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company adopted ASU 2014-10 during the quarter ended May 31, 2014, thereby no longer presenting or disclosing any information required by Topic 915. The Company reviewed all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC and they did not or are not believed by management to have a material impact on the Company's present or future financial statements. In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies. When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes): a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans) b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following: a. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. In February, 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In August, 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendments in this Update defer the effective date of ASU No. 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU No. 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

2. SUMMARY OF SIGNIFICANT ACC17

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Apr. 30, 2015
Accounting Policies [Abstract]
Schedule of fair values of assets and liabilities	The following tables provide a summary of the fair values of assets and liabilities: Fair Value Measurements at April 30, 2016 Carrying Value April 30, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Fair Value Measurements at October 31, 2015 Carrying Value October 31, 2015 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable, net $ 8,333 $ – $ – $ 8,333 Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000
Schedule of Earnings Per Share Basic and Diluted	For the Six Months Ended 2016 2015 Net loss attributable to the Company $ (2,181,923 ) (2,996,440 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.01 ) Weighted average number of common shares outstanding, basic and diluted 3,303,428,943 406,603,216

8. CAPITAL STOCK TRANSACTIONS (

8. CAPITAL STOCK TRANSACTIONS (Tables)	6 Months Ended
	Apr. 30, 2016
Capital Stock Transactions Tables
Summary of option activity	April 30, 2016 October 31, 2015 Weighted Weighted Weighted Weighted average average average average Number of exercise life Number of exercise life shares price (years) shares price (years) Outstanding at beginning of year 140,666,667 $ 0.0146 9.27 52,666,667 $ 0.08 6.24 Granted – – – 138,000,000 0.0146 10.00 Exercised – – – – – – Forfeited – – – 50,000,000 0.08 6.24 Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 140,666,667 $ 0.0146 8.77 140,666,667 $ 0.0146 9.27 Options exercisable at end of period 140,666,667 $ 0.0146 8.77 140,666,667 $ 0.0146 9.27
Summary of warrant activity	April 30, 2016 October 31, 2015 Weighted Weighted Weighted Weighted average average average average exercise remaining exercise remaining Number price contractual Number price contractual Outstanding per share life (years) Outstanding per share life (years) Outstanding at beginning of year 4,000,000 $ 0.75 5.39 4,000,000 $ 0.75 6.39 Granted – – – Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 4,000,000 $ 0.75 4.89 4,000,000 $ 0.75 5.39 Warrants exercisable at end of period – $ – – – $ – –
Assumptions	Market Price: $0.020 Exercise Price: $0.015 Term: 10 years Volatility: 321% Dividend Yield: 0 Risk Free Interest Rate: 2.25%

1. BACKGROUND AND ORGANIZATION

1. BACKGROUND AND ORGANIZATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Oct. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss from operations	$ (1,898,958)	$ (1,454,750)	$ (2,235,525)	$ (3,075,621)
Accumulated deficit	$ (22,996,903)		$ (22,996,903)		$ (20,814,980)

2. SUMMARY OF SIGNIFICANT ACC20

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Fair Value Assets and Liabilities) - Fair Value, Measurements, Recurring [Member] - USD ($)	Apr. 30, 2016	Oct. 31, 2015
Convertible note payable		$ 8,333
Convertible notes payable - currently in default	$ 260,000	260,000
Level 1 [Member]
Convertible note payable		0
Convertible notes payable - currently in default	0	0
Level 2 [Member]
Convertible note payable		0
Convertible notes payable - currently in default	0	0
Level 3 [Member]
Convertible note payable		8,333
Convertible notes payable - currently in default	$ 260,000	$ 260,000

2. SUMMARY OF SIGNIFICANT ACC21

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Net Loss Per Share) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Oct. 31, 2015
Accounting Policies [Abstract]
Net loss attributable to the Company	$ (1,869,106)	$ (1,418,113)	$ (2,181,923)	$ (2,996,440)	$ (4,750,630)
Basic and diluted net loss from operations per share	$ 0	$ 0	$ 0	$ (.01)
Weighted average number of common shares outstanding, basic and diluted	3,095,436,027	635,333,259	3,303,428,943	406,603,216

2. SUMMARY OF SIGNIFICANT ACC22

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Apr. 30, 2016	Oct. 31, 2015
Cash equivalents	$ 0	$ 0
Useful lives of the office equipment		5 to 7 years
Convertible preferred stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	3,981
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	2,000,000
Series B Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	2,000,000
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	140,666,667

3. ACCOUNTS RECEIVABLE (Details

3. ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	Apr. 30, 2016	Oct. 31, 2015
Receivables [Abstract]
Accounts receivable	$ 109,140	$ 0

4. PROPERTY AND EQUIPMENT (Deta

4. PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Oct. 31, 2015
Property, Plant and Equipment [Abstract]
Office equipment, net	$ 3,102		$ 3,704
Accumulated depreciation	5,304		$ 4,702
Depreciation expense	$ 602	$ 602

5. RELATED PARTY TRANSACTIONS (

5. RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Apr. 30, 2016	Oct. 31, 2015
Other payables - related parties	$ 307,772	$ 58,975
Apollo Capital Corp. [Member]
Proceeds from related parties	77,186
Harbin Aerospace Company [Member]
Other receviables - related parties	938	1,025
Various Shareholders [Member]
Other payables - related parties	248,710
Proceeds from related parties	171,524
Godfrey [Member] | Peter Liu [Member]
Other payables - related parties	$ 60,000	$ 60,000

6. CONVERTIBLE NOTES PAYABLE (D

6. CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Apr. 30, 2016	Apr. 30, 2015	Oct. 31, 2015	Oct. 31, 2014
Imputed interest			$ 9,100	$ 9,100
Derivative expenses	$ 0	$ 142,623	0	486,360
Derivative liability	0		0		$ 0
Convertible note balances, net	0		0		8,333
Discount on convertible notes	$ 0		0		$ 41,667
HAC convertible note [Member]
Imputed interest			9,100	9,100
Convertible Notes Payable [Member]
Common stock issued upon conversion of notes payable, shares					3,737,696,430
Debt converted, amount converted					$ 382,077
Notes [Member]
Original convertible note amount						$ 325,000
Interest rates						8% to 12%
Repayments of convertible notes						$ 112,500
Derivative expenses			$ 0	$ 55,062
Tangiers Note [Member]
Original convertible note amount						$ 55,000
Interest rates						10%
Maturity date						Jun. 13, 2015
Tangiers Note 2 [Member]
Original convertible note amount					$ 27,500
Interest rates					10%
Maturity date					Nov. 25, 2015
Auctus Note [Member]
Original convertible note amount					$ 40,000
Interest rates					8%
Maturity date					Nov. 10, 2015
KBM Note [Member]
Original convertible note amount					$ 48,000
Interest rates					8%
Maturity date					Oct. 9, 2015
New Note [Member]
Original convertible note amount					$ 45,000
Interest rates					8%
Maturity date					Oct. 24, 2015
Apollo Capital Corp. [Member]
Original convertible note amount					$ 50,000
Interest rates					12%
Maturity date					Mar. 29, 2016

7. COMMITMENTS AND CONTINGENC27

7. COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Apr. 30, 2016	Oct. 31, 2015
McKay [Member]
Accrued salaries	$ 0	$ 0
Nicholas Nguyen [Member]
Consulting accrued expense	$ 75,000
Convertible preferred stock, shares to be issued	100
Lixin Chen [Member]
Consulting accrued expense	$ 344,000
Convertible preferred stock, shares to be issued	300

8. CAPITAL STOCK TRANSACTIONS28

8. CAPITAL STOCK TRANSACTIONS (Details - Option activity) - Stock Options [Member] - $ / shares	6 Months Ended	12 Months Ended
	Apr. 30, 2016	Oct. 31, 2015
Number of Options Outstanding, Beginning	140,666,667	52,666,667
Number of Options Granted		138,000,000
Number of Options Exercised
Number of Options Forfeited		50,000,000
Number of Options Cancelled
Number of Options Expired
Number of Options Outstanding, Ending	140,666,667	140,666,667
Number of Options Exercisable	140,666,667	140,666,667
Weighted Average Exercise Price Outstanding, Beginning	$ .0146	$ .08
Weighted Average Exercise Price Granted		$ .0146
Weighted Average Exercise Price Exercised
Weighted Average Exercise Price Forfeited		$ .08
Weighted Average Exercise Price Canceled
Weighted Average Exercise Price Expired
Weighted Average Exercise Price Outstanding, Ending	.0146	$ .0146
Weighted Average Exercise Price Exercisable	$ .0146	$ .0146
Weighted Average Remaining Contractual Life (in years) Outstanding, Beginning	9 years 3 months 7 days	6 years 2 months 26 days
Weighted Average Remaining Contractual Life (in years) granted		10 years
Weighted Average Remaining Contractual Life (in years) forfeited		6 years 2 months 26 days
Weighted Average Remaining Contractual Life (in years) Outstanding, Ending	8 years 9 months 7 days	9 years 3 months 7 days
Weighted Average Remaining Contractual Life (in years) Exercisable	8 years 9 months 7 days	9 years 3 months 7 days

8. CAPITAL STOCK TRANSACTIONS29

8. CAPITAL STOCK TRANSACTIONS (Details - Warrants outstanding) - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Apr. 30, 2016	Oct. 31, 2015
Warrants outstanding, beginning balance	4,000,000	4,000,000
Warrants outstanding, ending balance	4,000,000	4,000,000
Warrants exercisable		0
Weighted average exercise price, beginning	$ .75	$ 0.75
Weighted average exercise price, ending	$ 0.75	$ .75
Weighted average remaining contractual life, beginning	5 years 4 months 20 days	6 years 4 months 20 days
Weighted average remaining contractual life, ending	4 years 10 months 20 days	5 years 4 months 20 days

8. CAPITAL STOCK TRANSACTIONS30

8. CAPITAL STOCK TRANSACTIONS (Details - Assumptions)	6 Months Ended
	Apr. 30, 2016$ / shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Market Price:	$ 0.20
Exercise Price:	$ .015
Term:	10 years
Volatility:	321.00%
Dividend Yield:	0.00%
Risk Free Interest Rate:	2.25%

8. CAPITAL STOCK TRANSACTIONS31

8. CAPITAL STOCK TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015	Oct. 31, 2015
Proceeds from sale of preferred stock	$ 47,000	$ 0
Preferred stock to be issued	60		0
Stock based compensation	$ 1,624,000	$ 2,427,500
Stock issued for services, shares issued	358,000,000
Stock issued for services, value	$ 871,200
Common stock, shares issued	3,487,402,694		3,829,346,478
Preferred stock, shares issued	3,981		2,945
Common stock issued upon conversion of notes payable			$ 382,078
Estimated fair value of option award			$ 2,760,000
Convertible Notes Payable [Member]
Common stock issued upon conversion of notes payable, shares			3,737,696,430
Common stock issued upon conversion of notes payable			$ 382,077
Accredited Investors [Member]
Proceeds from sale of preferred stock			$ 22,000
Preferred stock to be issued			220
Stock issued for cash, shares issued			478,000,000
Stock issued for cash, proceeds			$ 510,000
Common stock, shares issued			228,000,000
Preferred stock, shares issued			250
Stock issued for finders fees, shares issued			57,019,761
Preferred stock issued in lieu of finders fees. shares issued			725
Consultants [Member]
Stock issued for services, shares issued			387,000,000
Stock issued for services, value			$ 425,000
An Accredited Investor [Member]
Preferred stock, shares issued	220
Employee and Consultants [Member]
Stock issued for services, shares issued	324		1,203
Stock issued for services, value	$ 752,800		$ 645,000
Preferred Stock [Member]
Common stock retired and converted, common shares retired	194		759,817,144
Common stock retired and converted, preferred shares issued	694
Preferred stock retired and cancelled, shares	8
Common Stock [Member]
Common stock retired and converted, common shares retired	692,943,784
Common stock retired and converted, preferred shares issued	194,000,000		767
Common shares retired, shares retired	201,000,000