Trans-Pacific Aerospace (TPAC) 10-Q 19 Jun 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Apr. 30, 2017	Jun. 08, 2017
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, 2017
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		6,505,445,849
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Apr. 30, 2017	Oct. 31, 2016
Current assets
Cash	$ 8,865	$ 7,277
Inventories	4,760	0
Advance to related party	2,735	0
Prepaid expenses	5,000	0
Total current assets	21,360	7,277
Non-Current assets
Office equipment, net of accumulated depreciation of $6,508 and $5,906, respectively	1,898	2,500
Security deposit	1,584	1,584
Total non-current assets	3,482	4,084
Total assets	24,842	11,361
Current liabilities
Accounts payable and accrued expenses	703,069	713,469
Customer deposit	4,180	0
Income taxes payable	1,951	1,951
Accrued salary and payroll taxes	20,433	20,433
Accrued interest payable	1,360	0
Other payables - related parties	60,000	61,217
Redeemable preferred stock - Series C	9,500	0
Convertible note payable, currently in default	260,000	260,000
Convertible note payable, net of discount of $37,500	45,500	0
Derivative liabilities - conversion option	139,914	0
Total current liabilities	1,245,907	1,057,070
Total liabilities	1,245,907	1,057,070
Commitments and Contingencies
Payables to related parties	211,311	211,311
Stockholders' (deficit)
Common stock, par value $0.001, unlimited number of shares authorized. 6,169,880,936 and 4,199,880,936 shares issued and outstanding at April 30, 2017 and October 31, 2016, respectively	6,169,880	4,199,880
Additional paid-in capital	$ 19,499,678	$ 20,584,870
Preferred stock to be issued	39,700	18,000
Common stock to be issued	$ 64,093	$ 83,593
Accumulated deficit	(26,372,100)	(25,383,090)
Total Trans-Pacific Aerospace Company Inc. stockholders' equity	(598,743)	(496,732)
Non-controlling interest in subsidiary	(833,633)	(760,288)
Total stockholders' (deficit)	(1,432,376)	(1,257,020)
Total liabilities and stockholders' (deficit)	24,842	11,361
Series A Preferred Stock [Member]
Stockholders' (deficit)
Preferred stock, par value $0.001, 5,000,000 shares authorized:	4	15
Series B Preferred Stock [Member]
Stockholders' (deficit)
Preferred stock, par value $0.001, 5,000,000 shares authorized:	$ 2	$ 0

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Apr. 30, 2017	Oct. 31, 2016
Accumulated depreciation	$ 6,508	$ 5,906
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	6,169,880,936	4,199,880,936
Common stock, shares outstanding	6,169,880,936	4,199,880,936
Series A Preferred Stock [Member]
Preferred stock, shares issued	4,695	15,063
Preferred stock, shares outstanding	4,695	15,063
Common stock, shares issued	374
Series B Preferred Stock [Member]
Preferred stock, shares issued	1,500	0
Preferred stock, shares outstanding	1,500	0

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016
Income Statement [Abstract]
Sales	$ 0	$ 109,140	$ 0	$ 109,140
Cost of sales	0	0	0	0
Gross profit	0	109,140	0	109,140
Operating expenses
Professional fees	16,465	20,240	21,050	23,115
Consulting	634,000	1,847,000	766,200	2,067,600
Other general and administrative	71,628	94,455	259,233	176,497
Total operating expenses	722,093	1,961,695	1,046,483	2,267,212
Operating loss from continuing operations	(722,093)	(1,852,555)	(1,046,483)	(2,158,072)
Gain on investment	1,089	0	1,089	0
Interest expense, net	(19,410)	(46,403)	(23,960)	(77,453)
Derivative expense	(77,058)	0	(77,058)	0
Change in fair value of derivative liabilities	(17,856)	0	(17,856)	0
Other income - related party	0	0	102,700	0
Net loss from continuing operations	(835,328)	(1,898,958)	(1,061,568)	(2,235,525)
Discontinued operations
Net gain (loss) from discontinued operations	0	0	0	0
Loss before income taxes	(835,328)	(1,898,958)	(1,061,568)	(2,235,525)
Income taxes	(787)	0	(787)	0
Net Loss	(836,115)	(1,898,958)	(1,062,355)	(2,235,525)
Less: Loss attributable to non-controlling interest	(15,691)	(29,852)	(73,345)	(53,602)
Net Loss attributable to the Company	$ (820,424)	$ (1,869,106)	$ (989,010)	$ (2,181,923)
Basic and dilutive net loss from operations per share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	5,020,566,329	3,095,436,027	4,673,538,395	3,303,428,943

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, 2015	2,945	3,829,346,478
Beginning balance, value at Oct. 31, 2015	$ 3	$ 3,829,346	$ 17,142,748	$ 86,093	$ 0	$ (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	(984)
Preferred stock converted to common stock, preferred shares converted value	$ (1)
Preferred stock converted to common stock, common stock issued		984,000,000
Preferred stock converted to common stock, common stock issued value		$ 984,000	(983,999)
Preferred stock issued for services & compensation, shares	11,664
Preferred stock issued for services & compensation, value	$ 11		2,762,787					2,762,798
Preferred stock issued for cash, shares	752
Preferred stock issued for cash, value	$ 1		316,000	(22,000)	18,000			312,001
Stock issued for services and compensation, shares		29,000,000
Stock issued for services and compensation		$ 29,000	52,600	19,500				101,100
Common stock, shares retired		(201,000,000)
Common stock retired, value		$ (201,000)	201,000
Preferred stock retired and cancelled, shares	(8)
Common stock issued upon conversion of other payables, shares issued		251,478,242
Common stock issued upon conversion of other payables, value		$ 251,478	(165,107)					86,371
Conversion of derivative liability to common stock			163,740					163,740
Amortization of stock options			383,958					383,958
Imputed interest			18,200					18,200
Loss on Minority interest						(120,570)		(120,570)
Net loss							(4,568,110)	(4,568,110)
Ending balance, shares at Oct. 31, 2016	15,063	4,199,880,936
Ending balance, value at Oct. 31, 2016	$ 15	$ 4,199,880	20,584,870	83,593	18,000	(760,288)	(25,383,090)	(1,257,020)
Preferred stock converted to common stock, preferred shares converted	(1,903)
Preferred stock converted to common stock, preferred shares converted value	$ (2)
Preferred stock converted to common stock, common stock issued		1,868,000,000
Preferred stock converted to common stock, common stock issued value		$ 1,868,000	(1,867,998)
Preferred stock issued for services & compensation, shares	2,700
Preferred stock issued for services & compensation, value	$ 3		734,996					734,999
Common stock issued for cash, shares		60,000,000
Common stock issued for cash, value		$ 60,000	(54,000)					6,000
Preferred stock issued for cash, shares	335
Preferred stock issued for cash, value			104,700	(19,500)	21,700			106,900
Stock issued for services and compensation, shares		50,000,000
Stock issued for services and compensation		$ 50,000	(20,000)					30,000
Common stock, shares retired		(8,000,000)
Common stock retired, value		$ (8,000)	8,000
Preferred stock retired and cancelled, shares	(10,000)
Preferred stock retired and cancelled, value	$ (10)		10
Imputed interest			9,100					9,100
Loss on Minority interest						(73,345)		(73,345)
Net loss							(989,010)	(989,010)
Ending balance, shares at Apr. 30, 2017	6,195	6,169,880,936
Ending balance, value at Apr. 30, 2017	$ 6	$ 6,169,880	$ 19,499,678	$ 64,093	$ 39,700	$ (833,633)	$ (26,372,100)	$ (1,432,376)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Cash flows from operating activities:
Net loss	$ (1,062,355)	$ (2,235,525)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	764,999	1,624,000
Amortization of debt discount	7,500	41,667
Imputed interest expense	9,100	9,100
Change in fair value of derivative liabilities	17,856	0
Derivative expense	77,058	0
Interest paid by shareholder	0	27,186
Depreciation expense	602	602
Change in operating assets and liabilities:
Accounts receivable	0	(109,140)
Inventories	(4,760)	0
Prepaid and deferred expenses	(5,000)	1,584
Accounts payable and accrued expenses	(10,400)	419,000
Customer deposit	4,180	0
Accrued interest payable	1,360	(500)
Net cash used in operating activities	(199,860)	(222,026)
Cash flows from investing activities
Other receivable - related partoes	(2,735)	0
Net cash used in investing activities	(2,735)	0
Cash flows from financing activities:
Common stock issued for cash	6,000	0
Preferred stock sold for cash	106,900	47,000
Convertible note issued for cash	92,500	0
Other payables - related parties	(1,217)	171,611
Net cash provided by financing activities	204,183	218,611
Net increase / decrease in cash	1,588	(3,415)
Cash, beginning of the period	7,277	6,833
Cash, end of the period	8,865	3,418
Supplemental cash flow disclosure:
Interest paid	0	0
Income taxes paid	0	0
Supplemental disclosure of non-cash transactions:
Conversion of convertible notes to Series C Preferred Stock	9,500	0
Retirement of common shares	8,000	201,000
Note and interest paid by shareholder	0	77,186
Derivative liabilities	139,914	0
Acquisition of ownership interest in Godfrey	$ 0	$ 0

1. BACKGROUND AND ORGANIZATION

1. BACKGROUND AND ORGANIZATION	6 Months Ended
	Apr. 30, 2017
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 Financial Accounting Standards Board (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%. Effective January 27, 2017, we completed a change of domicile to Wyoming from Nevada by means of a merger of Trans-Pacific Aerospace Company Inc., a Nevada corporation with and into the Company’s wholly-owned subsidiary, Trans-Pacific Aerospace Company, Inc., a Wyoming corporation. 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 and is continuing to develop its commercial market. 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. The Company is expanding its business, by designing and distributing E-transport vehicles, including but not limited to electric bikes, scooters, tricycles, cars, buses and trucks. The Company holds global distribution rights for certain E-transport vehicles. The Company has received purchase orders and pre-orders for E-transport vehicles from the United States and certain African nations and the Company is developing a distribution network in the USA and Africa. The Company has not recognized and booked any revenue from the sale of E-transport vehicles. The Company is in discussions for the distribution of E-transport vehicles in Australia and New Zealand. 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 $1,061,568 during the six months ended April 30, 2017, and an accumulated deficit of $26,372,100 at April 30, 2017. 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, 2017
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, 2016, filed with the SEC on February 28, 2017. 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, 2017 and October 31, 2016. Inventories Inventories consist of e-bikes and are stated at the lower of cost or market, as determined using the weighted average cost method. Management compares the cost of inventories with the market value and an allowance is made for writing down the inventory to its market value, if lower than cost. On an ongoing basis, inventories are reviewed for potential write-down for estimated obsolescence or unmarketable inventories equal to the difference between the costs of inventories and the estimated net realizable value based upon forecasts for future demand and market conditions. When inventories are written-down to the lower of cost or market, it is not marked up subsequently based on changes in underlying facts and circumstances. As of April 30, 2017 and October 31, 2016, the Company determined that no reserves for obsolescence were necessary. 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 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, 2017 Carrying Value April 30, 2017 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Convertible notes payable, net $ 45,500 $ – $ – $ 45,500 Derivative liabilities $ 139,914 $ – $ – $ 139,914 Fair Value Measurements at October 31, 2016 Carrying Value October 31, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 The Company believes that the market rate of interest as of April 30, 2017 and October 31, 2016 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, 2017 and October 31, 2016 due to short term maturity. Revenue Recognition The Company received the initial order from one customer for its spherical bearings in December 2015. The Company 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. The Company received initial orders for electric bikes from certain related parties in April 2017. The Company recognizes revenue on sales of bikes 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) cash is collected. As of April 30, 2017, the Company had not recorded any revenue from sale of bikes. 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. No provision for federal income taxes has been recorded due to the net operating loss carry forwards totaling approximately $4,923,456 as of October 31, 2016 that will be offset against future taxable income. The available net operating loss carry forwards of approximately $4,923,456 will expire in various years through 2035. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. 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, 2017, 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, 5,035 shares of convertible preferred stock, 2,000,000 Series A Warrants, 2,000,000 Series B Warrants and options for 240,666,667 shares outstanding as of April 30, 2017 that are not included in the calculation of Diluted EPS as their impact would be anti-dilutive. For the Six months Ended 2017 2016 Net loss attributable to the Company $ (989,010 ) (2,181,923 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.00 ) Weighted average number of common shares outstanding, basic and diluted 4,673,538,395 3,303,428,943 Recently Adopted and Recently Enacted Accounting Pronouncements In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This ASU simplifies the presentation of deferred income taxes by eliminating the requirement for entities to separate deferred tax liabilities and assets into current and noncurrent amounts in classified balance sheets. Instead, it requires deferred tax assets and liabilities be classified as noncurrent in the balance sheet. ASU 2015-17 is effective for consolidation financial statements issued for annual periods beginning after December 15, 2016. Early adoption is permitted, and this ASU may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company has not yet selected a transition method and is currently evaluating the impact of the adoption of this standard on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU is intended to simplify various aspects of accounting for share-based compensation arrangements, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The new guidance requires all excess tax benefits and tax deficiencies related to share-based payments to be recognized in income tax expense, and for those excess tax benefits to be recognized regardless of whether it reduces current taxes payable. The ASU also allows an entity-wide accounting policy election to either estimate the number of awards that are expected to vest or account for forfeitures as they occur. For public companies, these amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. ASU 2016-06 will be effective for the Company beginning on January 1, 2018. Different methods of adoption are required for the various amendments and early adoption is permitted, but all of the amendments must be adopted in the same period. The Company is currently evaluating the impact of the adoption of this guidance on its financial condition, results of operations and cash flows. 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, 2017
Receivables [Abstract]
Accounts Receivable	The Company received the initial order from one customer for its spherical bearings in December 2015. The Company manufactured and delivered these bearings in March 2016. The Company recorded sales and accounts receivable of $109,140 and $0 for cost of sales due to all related costs and expenses were expensed in prior years. 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, 2017 and October 31, 2016, the Company had accounts receivable balance of $0 and $0, net of allowance of bad debts of $109,140, respectively. 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 grant such entity a license to market these products under the TPAC name. This agreement has a term of 10 years and be automatically renewable in annual periods unless terminated earlier. The Company shall be paid $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. The Company had not recognized any revenue related to this service level agreement as collectability is not reasonably assured. 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 aerospace bearings in Australia, Southern Asia (except China), Asia and Africa. The Company will assist such entity with the manufacture of these products to service these markets. The Company agreed to grant such entity a license to market these products under the name of TPAC Australia. This agreement has a term of 1 year and be automatically renewable in annual periods unless terminated earlier. The Company shall be paid $1 million annually for time actually spent performing its duties under this Agreement. The Company agreed not to solicit any employee or consultant of the Australian entity for a period of 3 years following termination of the Agreement. The Company had not recognized any revenue related to this service level agreement as collectability is not reasonably assured.

4. PROPERTY AND EQUIPMENT

4. PROPERTY AND EQUIPMENT	6 Months Ended
	Apr. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	As of April 30, 2017 and October 31, 2016, the Company had office equipment of $1,898 and 2,500, net of accumulated depreciation of $6,508 and $5,906, respectively. For the six months ended April 30, 2017 and 2016, the Company recorded depreciation expenses of $602 and $602, respectively.

5. RELATED PARTY TRANSACTIONS

5. RELATED PARTY TRANSACTIONS	6 Months Ended
	Apr. 30, 2017
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, 2017 and October 31, 2016, Mr. Peter Liu had payables due to him from Godfrey of $60,000 and $60,000; respectively; The Company had receivables due to (from) HAC amounted to $0 and 1,217 at April 30, 2017 and October 31, 2016, respectively. During the year ended October 31, 2016, the Company borrowed $179,379 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. In July 2016, $43,000 of the principal amount was converted to 97,217,391 shares of the Company’s common stock. As of April 30, 2017 and October 31, 2016, the outstanding balance was $211,311 and $211,311, respectively. As of April 30, 2017 and October 31, 2016, the total outstanding amount due to related parties was $272,311 and $272,528, respectively. For the amount outstanding as of April 30, 2017 and October 31, 2016, $211,311 was owed to two shareholders as disclosed in Note 7, commitments and contingencies. During the six months ended April 30, 2017, the Company advanced $20,803 to William McKay, the Company’s Chief Executive Officer, as short term loan. This amount bears no interest and is due on demand. As of April 30, 2017, the outstanding amount was $2,735. During the year ended October 31, 2016, the wife of the Company’s Chief Executive Officer purchased 177 shares of its Series A preferred stock in consideration of $92,500. As of April 30, 2017, all of these shares had been issued. During the year ended October 31, 2016 and the six months ended April 30, 2017, the son of the Company’s Chief Executive Officer purchased 788 shares of its Series A preferred stock in consideration of $317,900. As of April 30, 2017, 124 of these shares had not been issued and were recorded as preferred stock to be issued. In September 2016, the Company issued 10,000 shares of its Series A preferred stock to its Chief Executive Officer as a temporary issuance to obtain voting right to make certain board decision at the best interest of the Company. These shares were returned to the Company in December 2016. In December 2016, the Company issued 1,300 shares of its Series B preferred stock to its Chief Executive Officer in consideration of services rendered. These shares are not convertible or redeemable and have a stated value of $10 per share. In December 2016, the Company issued 200 shares of its Series B preferred stock to a director in consideration of services rendered. These shares are not convertible or redeemable and have a stated value of $10 per share. In September 2016, the Company entered into a consulting agreement (“Consulting Agreement”) with Woodward Global, Ltd. (“WG”), a Nevada corporation owned by Mr. Angus McKay, son of William R. McKay, the Company’s Chairman and CEO. Pursuant to the Consulting Agreement, the Company will provide consulting services to WG for a period of twelve (12) months for a total consideration of $2,000,000. However, due to the uncertainty on collectability, the Company will only record cash received as other income because providing consulting services is not within the normal course of the Company’s business. For the six months ended April 30, 2017, the Company collected and recorded $102,700 as other income. In April 2017, the Company issued 1,000 shares of its Series A Convertible Preferred Stock to Angus McKay, son of William McKay, the CEO of the Company, upon execution of a consulting services agreement. These shares were valued at $600,000 based on closing price of the underlying common stock if converted.

6. CONVERTIBLE NOTES PAYABLE

6. CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Apr. 30, 2017
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, 2017 and 2016, the Company recorded imputed interest of $9,100 and $9,100, respectively. On February 8, 2016, the Company entered into a Securities Purchase Agreement with Crown Bridge Partners, LLC, pursuant to which the Company sold an 8% Convertible Promissory Note with an original principal amount of $40,000 (the “Crown Bridge Note”). The principal amount consists of a consideration of $36,000 plus $4,000 OID. The maturity date shall be 12 months from the issue date. The Crown Bridge Note is convertible anytime into the Company’s common stock at a price equal to 55% multiplied by the lowest trading price on the OTCQB or other applicable principal trading market during the 20 trading days prior to the conversion date. If the trading price for the common stock is equal to or lower than $0.003, then an additional discount of 10% shall be factored into the variable conversion price. However, due to misplacement of the agreement, the Company mistakenly recorded the cash received as other payables on February 8, 2016. Upon discovery of the mistake in August, 2016, the Company analyzed the conversion option of the Crown Bridge Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liability on the agreement date due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Crown Bridge Note issued. The Company then calculated the fair value of the conversion option and discount on the Crown Bridge Note. For the year ended October 31, 2016, the Company recorded a total of $123,740 as derivative expense and change in fair value of derivative liabilities and a note discount of $40,000 for the Crown Bridge Note. In August 2016, the note holder exercised the right to fully convert the principal amount plus accrued interest of $1,650 to 154,260,850 shares of the Company’s common stock. From December 2016 through January 2017, the Company issued $9,500 in convertible promissory notes. These notes are automatically convertible into Series C Preferred Stock at a price of $500 per share upon the effective date our reincorporation as a Wyoming corporation, which became effective on January 27, 2017. The terms of the Series C Preferred Stock have been approved by our board of directors and the shares of Series C Preferred Stock will be issued upon filing of Articles of Amendment with the Wyoming Secretary of State designating 100,000 shares of our preferred stock as Series C Preferred Stock, which was filed on March 6, 2017. The Series C Preferred Stock will have a stated value of $500 per share. Holders of the Series C Preferred Stock will not have any preferential dividend or liquidation rights or any conversion rights. However, on or after the six-month anniversary after the issuance date for any share of Series C Preferred (an “Issuance Date”), each holder of Series C Preferred Stock has the option to redeem the Series C Preferred at the Redemption Price which is (i) 125% of the Stated Value for the period beginning on the 6-month anniversary of the Issuance Date and ending 1-day prior to the 12-month anniversary of the Issuance Date; (ii) 150% of the Stated Value for the period beginning on the 12-month anniversary of the Issuance Date and ending 1-day prior to the 18-month anniversary of the Issuance Date and (iii) 200% of the Stated Value for the period beginning on the 18-month anniversary of the Issuance Date and any date thereafter. As of April 30, 2017, the shares of Series C Preferred Stock had been issued and recorded as current liabilities, redeemable preferred stock – Series C. In March 2017, the Company entered into a Securities Purchase Agreement with Crown Bridge Partners, LLC, pursuant to which the Company sold an 8% Convertible Promissory Note with an original principal amount of $45,000 (the “Crown Bridge Note 2”). The principal amount consists of a consideration of $39,000 plus $6,000 OID. The maturity date shall be 12 months from the issue date. The Crown Bridge Note 2 is convertible anytime into the Company’s common stock at a price equal to lesser of $0.00018 or 40% multiplied by the lowest trading price on the OTCQB or other applicable principal trading market during the 20 trading days prior to the conversion date. The Company analyzed the conversion option of the Crown Bridge Note 2 for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liability on the agreement date due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options for the Crown Bridge Note 2 issued. The Company then calculated the fair value of the conversion option and discount on the Crown Bridge Note 2. For the six months ended April 30, 2017, the Company recorded a total of $94,914 as derivative expense and change in fair value of derivative liabilities and a note discount of $45,000 for the Crown Bridge Note 2. In March 2017, the Company entered into a Securities Purchase Agreement with Power Up Lending Group, pursuant to which the Company sold an 12% Convertible Promissory Note with an original principal amount of $38,000 (the “Power Up Note”). The maturity date is December 5, 2017 and is convertible beginning on the 180 th The Company analyzed the conversion option of the Power Up Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as liability beginning on the 180 th As of April 30, 2017 and October 31, 2016, the outstanding amount of the convertible notes was $45,500 and $9,500, net of note discount of $37,500 and $0, respectively.

7. COMMITMENTS AND CONTINGENCIE

7. COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Apr. 30, 2017
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. All shares were fully vested at grant date and consulting expense of $600,000 was recorded for the year ended October 31, 2016. As of April 30, 2017, the shares had not been issued and the Company recorded accrued expense of $600,000. 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. All shares were fully vested at grant date. The Company issued the shares in May and recorded $1,260,000 as consulting fee for the year ended October 31, 2016. On July 23, 2016, the Company entered into a business consultant agreement with Global Savings Organization pursuant to which GSO agreed to provide business campaign consulting services for the Company’s products for a six-month period. In consideration of GSO services, the Company agreed to issue GSO 1,000 shares of its series A preferred stock, of which 200 shares were to be issued upon execution of the agreement and 200 shares issued in each of the successive four months. The Company issued all the shares during the quarter ended October 31, 2016 and recorded a consulting fee of $700,000 in the year ended October 31, 2016. Further on November 29, 2016, the Company signed an addendum agreement with GSO to extend the service term for an additional one month from the original agreement date. Upon execution of the addendum agreement, the Company issued 200 shares of its Series A Convertible Preferred Stock to GSO and recorded $120,000 as consulting fee for the six months ended April 30, 2017. In September 2016, the Company entered into a consulting agreement (“Consulitng Agreement”) with Woodward Global, Ltd. (“WG”), a Nevada corporation owned by Mr. Angus McKay, son of William R. McKay, our Chairman and CEO. Pursuant to the Consulting Agreement, we will provide consulting services to WG for a period of twelve (12) months for a total consideration of $2,000,000. In April 2017, the Company issued 1,000 shares of its Series A Convertible Preferred Stock to Mr. Angus McKay, son of William R. McKay, our Chairman and CEO, upon execution of a consulting agreement. Pursuant to the agreement, Angus will provide consulting services with regard to the management of Export-Import affairs for the Company 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, 2017 and October 31, 2016, 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 month agreement. The Company leases a facility in Dongguan, China under a 12-year lease. This facility has approximately 5,000 square feet. The rental rate is approximately $1,565 monthly. The Company leases an apartment in the Nancheng District of Dongguan. The apartment is approximately 1,700 square feet. The lease rate is approximately $760 monthly, including all utilities and management fees. The apartment lease is renewed through January 31, 2019. The Company’s commitment for minimum lease payment under these operating leases as of April 30, 2017 for the next five years is as follow: Year Minimum lease payment 2018 $ 27,900 2019 25,620 2020 18,780 2021 18,780 2022 and after 126,765 Total $ 217,845 Payables to Related Parties During the year ended October 31, 2016, two shareholders loaned cash of $211,311 to the Company. As of the date of this report, the Company is still working with these shareholders on the terms of the loan. There are currently no claims against the Company on the outstanding amount of $211,311.

8. CAPITAL STOCK TRANSACTIONS

8. CAPITAL STOCK TRANSACTIONS	6 Months Ended
	Apr. 30, 2017
Equity [Abstract]
CAPITAL STOCK TRANSACTIONS	Preferred Stock Effective January 27, 2017, the Company completed a change of domicile (the “Reincorporation”) to Wyoming from Nevada by means of a merger of Trans-Pacific Aerospace Company Inc., a Nevada corporation with and into the Company’s wholly-owned subsidiary, Trans-Pacific Aerospace Company, Inc., a Wyoming corporation. The Company is authorized to issue up to 5,000,000 shares of its $0.001 preferred stock and has designated 20,000 as Series A Convertible Preferred Stock, 1,500 Series B Preferred Stock and 100,000 shares of Series C Preferred Stock, as described below: Series A Convertible Preferred Stock Series A Convertible Preferred Stock has the following characteristics: i. Each share of Series A Convertible Preferred Stock would be convertible into 1,000,000 shares of Common Stock at the shareholders’ option, subject to restrictions regarding timing, volume and common share availability. ii. In shareholder votes, each share of Series A Convertible Preferred Stock would have voting power equal to 1,000,000 shares of Common Stock. During the year ended October 31, 2016, 692,943,784 shares of common stock were retired and converted to 694 shares of Series A Convertible Preferred Stock and 984 shares of Series A Convertible Preferred Stock were converted to 984,000,000 shares of common stock. In addition, the Company issued 11,664 shares of its Series A Convertible Preferred Stock to its employee and consultants for services rendered. These shares were valued at $2,762,798 based on closing price of the underlying common stock if converted. During the year ended October 31, 2016, 8 shares of Series A Convertible Preferred Stock were retired and cancelled. In February 2016, the Company issued 220 shares of its Series A Convertible Preferred Stock to an accredited investor in lieu of 220,000,000 shares of common stock sold in June 2015. During the year ended October 31, 2016, the Company sold 586 shares of its Series A Convertible Preferred Stock for $312,001. 581 shares of the shares sold were to two related parties. See Note 5 above for details. In September 2016, the Company issued 10,000 shares of its Series A Convertible Preferred Stock to its Chief Executive Officer as a temporary issuance to obtain voting right. These shares were returned to the Company in December 2016. On December 1, 2016, the Company issued 200 shares of its Series A Convertible Preferred Stock to an consultant for service rendered. These shares were valued at $120,000 based on closing price of the underlying common stock if converted. In April 2017, the Company issued 1,000 shares of its Series A Convertible Preferred Stock to Angus McKay, son of William McKay, the CEO of the Company, upon execution of a consulting services agreement. These shares were valued at $600,000 based on closing price of the underlying common stock if converted. During the six months ended April 30, 2017, the Company sold 400 shares of its Series A Convertible Preferred Stock for $106,900. As of April 30, 2017, 124 of these shares had not been issued and were recorded as preferred stock to be issued. 384 shares of the shares sold were to a related party. See Note 5 above for details. During the six months ended April 30, 2017, the Company issued 20 million shares of its common stock in exchange for retirement of 55 shares of its Series A Convertible Preferred Stock upon execution of a settlement agreement with a consultant. In addition, 1,848 shares of Series A Convertible Preferred Stock were converted to 1,848 million shares of common stock. In January 2016, the Company offered to issue 5,000,000 shares of its common stock upon appointment of a member of board of directors. The shares were valued at $0.0039 per shares at date of start. In March 2017, 5 shares of Series A convertible preferred stock were issued in lieu of 5 million shares of common stock. At April 30, 2017 and October 31, 2016, there were 4,695 and 15,063 shares of Series A Convertible Preferred Stock issued and outstanding, respectively. Series B Preferred Stock i. Shareholders of Series B Preferred Stock have no dividend rights, liquidation rights, conversion rights, or redemption rights. ii. In shareholder votes, each share of Series B Preferred Stock would have voting power equal to 100,000,000 shares of Common Stock. In December 2016, the Company issued 1,500 shares of its Series B Preferred Stock to its Chief Executive Officer and a director in consideration of services rendered. These shares were recorded at its stated value of $10 per share. At April 30, 2017 and October 31, 2016, there were 1,500 and 0 shares of Series B Preferred Stock issued and outstanding, respectively. Series C Preferred Stock On March 6, 2017, the Company filed with the Wyoming Secretary of State Articles of Amendment to its Articles of Incorporation pursuant to which it established and designated 100,000 shares of Series C Preferred Stock (the “Series C Preferred”). The Series C Preferred Stock has a stated value of $500 per share. Holders of the Series C Preferred Stock will not receive any preferential dividend or liquidation rights or any conversion rights. However, on or after the six-month anniversary after the issuance date for any share of Series C Preferred Stock (an “Issuance Date”), each holder of Series C Preferred Stock has the option to redeem the Series C Preferred Stock at the Redemption Price which is (i) 125% of the Stated Value for the period beginning on the 6-month anniversary of the Issuance Date and ending 1-day prior to the 12-month anniversary of the Issuance Date; (ii) 150% of the Stated Value for the period beginning on the 12-month anniversary of the Issuance Date and ending 1-day prior to the 18-month anniversary of the Issuance Date and (iii) 200% of the Stated Value for the period beginning on the 18-month anniversary of the Issuance Date and any date thereafter. In March 2017, the Company issued 19 shares of its Series C Preferred Stock to three investors upon conversion of $9,500 in convertible notes previously issued to them. As the Series C Preferred Stock is redeemable beginning on the 6-month anniversary, the Company determined that it should be recorded as current liability. As of April 30, 2017, the Company recorded $9,500 as redeemable preferred stock – Series C. Common Stock Following the Reincorporation, as described above, the Company is authorized to issue an unlimited number of shares of its $0.001 common stock. At April 30, 2017 and October 31, 2016, there were 6,169,880,936 and 4,199,880,936 shares issued and outstanding, respectively. Fiscal year 2016: During the year ended October 31, 2016, 692,943,784 shares of common stock were retired and converted to 694 shares of convertible preferred stock and 984 shares of preferred stock were converted to 984,000,000 shares of common stock. In addition, 201,000,000 shares owned by two shareholders were retired and cancelled. In the Company’s quarterly report on Form 10-Q for the six months ended April 30, 2016 (the “April 2016 10-Q”) the Company reported that they issued a total of 194,000,000 shares of common stock upon conversion of 194 shares of preferred stock. In actuality, the Company issued an additional 279,000,000 shares of common stock upon conversion of 279 shares of preferred stock, for a total issuance of 473,000,000 shares of common stock upon conversion of 473 shares of preferred stock during the six months ended April 30, 2016. 279,000,000 shares of common stock issued during this six-month period following conversion of 279 shares of preferred stock were improperly allocated and disclosed as shares issued to consultants for services rendered, which disclosure has been updated as set forth below. During the year ended October 31, 2016, the Company issued 29,000,000 shares of common stock for consulting services rendered. The shares were valued at $81,600 based on the closing stock prices on the dates of the stock grants. In the Company’s April 2016 10-Q, the Company erroneously reported that they issued 358,000,000 shares of common stock to consultants for services rendered during the six months ended April 30, 2016. As described above, 279,000,000 of these shares of common stock were actually issued upon conversion of 279 shares of preferred stock during the six months ended April 30, 2016 and were improperly allocated as shares issued to consultants for services rendered in the April 2016 10-Q. Further, 50,000,000 shares of common stock previously described in the April 2016 10-Q as shares issued to consultants for services rendered were erroneously issued and have subsequently been cancelled. In January 2016, the Company offered to issue 5,000,000 shares of its common stock upon appointment of a member of board of directors. The shares were valued at $0.0039 per shares at date of start. In March 2017, 5 shares of Series A preferred stock were issued in lieu of 5 million shares of common stock. During the year ended October 31, 2016, the Company issued 251,478,242 shares of common stock in consideration of cancellation of $86,371 of accrued interest and unpaid loan and payables. The Company did not receive any cash proceeds upon these issuances. These issuances were exempt pursuant to Section 4(a)(2) of the Securities Act. Fiscal year 2017: During the six months ended April 30, 2017, the Company issued 20 million shares of its common stock in exchange for retirement of 55 shares of its Series A Convertible Preferred Stock upon execution of a settlement agreement with a consultant. In addition, 1,848 shares of Series A Convertible Preferred Stock were converted to 1,848 million shares of common stock and 8,000,000 shares were retired and cancelled. In March 2017, the Company issued 50,000,000 shares of common stock for consulting services rendered. The shares were valued at $30,000 based on the closing stock prices on the dates of the stock grants. In April 2017, the Company issued 60,000,000 shares of common stock for cash of $6,000. These issuances were exempt pursuant to Section 4(a)(2) of the Securities Act. Options and Warrants A summary of option activity during the six months ended April 30, 2017 and the year ended October 31, 2016 are presented below: April 30, 2017 October 31, 2016 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 240,666,667 $ 0.01 8.78 140,666,667 $ 0.0146 9.27 Granted – – – 100,000,000 0.004 10.00 Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 240,666,667 $ 0.01 8.28 240,666,667 $ 0.01 8.78 Options exercisable at end of period 240,666,667 $ 0.01 8.28 240,666,667 $ 0.01 8.78 A summary of warrant activity during the six months ended April 30, 2017 and the year ended October 31, 2016 are presented below: April 30, 2017 October 31, 2016 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 4.39 4,000,000 $ 0.75 5.39 Granted – – – – – – Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 4,000,000 $ 0.75 3.89 4,000,000 $ 0.75 4.39 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. In January 2016, the Company granted options to a new board member to purchase a total of 100,000,000 shares at an exercise price of $0.004 per share of its common stock for service rendered. These options vests in 2 equal amounts in July 2016 and January 2017, or upon an event of change of control 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 $383,958. Market Price: $0.0039 Exercise Price: $0.004 Term: 10 years Volatility: 151% Dividend Yield: 0 Risk Free Interest Rate: 2.0% Due to an event of change of control occurred in September 2016, the option is fully vested and the total value of $383,958 was recorded as stock based compensation for the year ended October 31, 2016.

9. SUBSEQUENT EVENTS

9. SUBSEQUENT EVENTS	6 Months Ended
	Apr. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	1. In May 2017, the Company issued 335,964,913 shares of it common stock upon conversion of $30,000 of convertible notes. 2. On May 18, 2017, the Company’s Board of Directors adopted the 2017 Stock Incentive Plan. The purpose of the 2017 Stock Incentive Plan is to advance the best interests of the Company by providing those persons who have a substantial responsibility for our management and growth with additional incentive and by increasing their proprietary interest in the success of the Company, thereby encouraging them to maintain their relationships with us. Further, the availability and offering of stock options and common stock under the plan supports and increases our ability to attract and retain individuals of exceptional talent upon whom, in large measure, the sustained progress, growth and profitability which we depend. The total number of shares available for the grant of either stock options or compensation stock under the plan is 1,860,000,000 shares, subject to adjustment. The Company’s Board of Directors administers our plan and has full power to grant stock options and common stock, construe and interpret the plan, establish rules and regulations and perform all other acts, including the delegation of administrative responsibilities, it believes reasonable and proper. Any decision made, or action taken, by our Board of Directors arising out of or in connection with the interpretation and administration of the plan is final and conclusive. The Board of Directors, in its absolute discretion, may award common stock to employees of, consultants to, and directors of the company, and such other persons as the Board of Directors or compensation committee may select, and permit holders of common stock options to exercise such options prior to full vesting therein and hold the common stock issued upon exercise of the option as common stock. Stock options may also be granted by the Company’s Board of Directors or compensation committee to non-employee directors of the company or other persons who are performing or who have been engaged to perform services of special importance to the management, operation or development of the company. In the event that the Company’s outstanding common stock is changed into or exchanged for a different number or kind of shares or other securities of the company by reason of merger, consolidation, other reorganization, recapitalization, combination of shares, stock split-up or stock dividend, prompt, proportionate, equitable, lawful and adequate adjustment shall be made of the aggregate number and kind of shares subject to stock options which may be granted under the plan. The Company’s Board of Directors may at any time, and from time to time, suspend or terminate the plan in whole or in part or amend it from time to time in such respects as our Board of Directors may deem appropriate and in our best interest. 3. On May 18, 2017, the Company’s Board of Directors authorized the issuance of 310,000,000 shares of common stock to a service provider for services rendered under the 2017 Stock Incentive Plan. As of the date of this report, these shares had not been issued.

2. SUMMARY OF SIGNIFICANT ACC16

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Apr. 30, 2017
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, 2016, filed with the SEC on February 28, 2017.
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, 2017 and October 31, 2016.
Inventories	Inventories Inventories consist of e-bikes and are stated at the lower of cost or market, as determined using the weighted average cost method. Management compares the cost of inventories with the market value and an allowance is made for writing down the inventory to its market value, if lower than cost. On an ongoing basis, inventories are reviewed for potential write-down for estimated obsolescence or unmarketable inventories equal to the difference between the costs of inventories and the estimated net realizable value based upon forecasts for future demand and market conditions. When inventories are written-down to the lower of cost or market, it is not marked up subsequently based on changes in underlying facts and circumstances. As of April 30, 2017 and October 31, 2016, the Company determined that no reserves for obsolescence were necessary.
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 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, 2017 Carrying Value April 30, 2017 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Convertible notes payable, net $ 45,500 $ – $ – $ 45,500 Derivative liabilities $ 139,914 $ – $ – $ 139,914 Fair Value Measurements at October 31, 2016 Carrying Value October 31, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 The Company believes that the market rate of interest as of April 30, 2017 and October 31, 2016 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, 2017 and October 31, 2016 due to short term maturity.
Revenue Recognition	Revenue Recognition The Company received the initial order from one customer for its spherical bearings in December 2015. The Company 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. The Company received initial orders for electric bikes from certain related parties in April 2017. The Company recognizes revenue on sales of bikes 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) cash is collected. As of April 30, 2017, the Company had not recorded any revenue from sale of bikes.
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. No provision for federal income taxes has been recorded due to the net operating loss carry forwards totaling approximately $4,923,456 as of October 31, 2016 that will be offset against future taxable income. The available net operating loss carry forwards of approximately $4,923,456 will expire in various years through 2035. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused.
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, 2017, 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, 5,035 shares of convertible preferred stock, 2,000,000 Series A Warrants, 2,000,000 Series B Warrants and options for 240,666,667 shares outstanding as of April 30, 2017 that are not included in the calculation of Diluted EPS as their impact would be anti-dilutive. For the Six months Ended 2017 2016 Net loss attributable to the Company $ (989,010 ) (2,181,923 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.00 ) Weighted average number of common shares outstanding, basic and diluted 4,673,538,395 3,303,428,943
Recently Adopted and Recently Enacted Accounting Pronouncements	Recently Adopted and Recently Enacted Accounting Pronouncements In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This ASU simplifies the presentation of deferred income taxes by eliminating the requirement for entities to separate deferred tax liabilities and assets into current and noncurrent amounts in classified balance sheets. Instead, it requires deferred tax assets and liabilities be classified as noncurrent in the balance sheet. ASU 2015-17 is effective for consolidation financial statements issued for annual periods beginning after December 15, 2016. Early adoption is permitted, and this ASU may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company has not yet selected a transition method and is currently evaluating the impact of the adoption of this standard on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU is intended to simplify various aspects of accounting for share-based compensation arrangements, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The new guidance requires all excess tax benefits and tax deficiencies related to share-based payments to be recognized in income tax expense, and for those excess tax benefits to be recognized regardless of whether it reduces current taxes payable. The ASU also allows an entity-wide accounting policy election to either estimate the number of awards that are expected to vest or account for forfeitures as they occur. For public companies, these amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. ASU 2016-06 will be effective for the Company beginning on January 1, 2018. Different methods of adoption are required for the various amendments and early adoption is permitted, but all of the amendments must be adopted in the same period. The Company is currently evaluating the impact of the adoption of this guidance on its financial condition, results of operations and cash flows. 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, 2017
Accounting Policies [Abstract]
Schedule of fair values of assets and liabilities	Fair Value Measurements at April 30, 2017 Carrying Value April 30, 2017 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000 Convertible notes payable, net $ 45,500 $ – $ – $ 45,500 Derivative liabilities $ 139,914 $ – $ – $ 139,914 Fair Value Measurements at October 31, 2016 Carrying Value October 31, 2016 Level 1 Level 2 Level 3 Liabilities: Convertible notes payable – currently in default $ 260,000 $ – $ – $ 260,000
Schedule of Earnings Per Share Basic and Diluted	For the Six months Ended 2017 2016 Net loss attributable to the Company $ (989,010 ) (2,181,923 ) Basic and diluted net loss from operations per share $ (0.00 ) (0.00 ) Weighted average number of common shares outstanding, basic and diluted 4,673,538,395 3,303,428,943

7. COMMITMENTS AND CONTINGENC18

7. COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Apr. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum operating lease payments	Year Minimum lease payment 2018 $ 27,900 2019 25,620 2020 18,780 2021 18,780 2022 and after 126,765 Total $ 217,845

8. CAPITAL STOCK TRANSACTIONS (

8. CAPITAL STOCK TRANSACTIONS (Tables)	6 Months Ended
	Apr. 30, 2017
Capital Stock Transactions Tables
Summary of option activity	April 30, 2017 October 31, 2016 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 240,666,667 $ 0.01 8.78 140,666,667 $ 0.0146 9.27 Granted – – – 100,000,000 0.004 10.00 Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 240,666,667 $ 0.01 8.28 240,666,667 $ 0.01 8.78 Options exercisable at end of period 240,666,667 $ 0.01 8.28 240,666,667 $ 0.01 8.78
Summary of warrant activity	April 30, 2017 October 31, 2016 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 4.39 4,000,000 $ 0.75 5.39 Granted – – – – – – Exercised – – – – – – Forfeited – – – – – – Cancelled – – – – – – Expired – – – – – – Outstanding at end of period 4,000,000 $ 0.75 3.89 4,000,000 $ 0.75 4.39 Warrants exercisable at end of period – $ – – – $ – –
Assumptions	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% In January 2016, the Company granted options to a new board member to purchase a total of 100,000,000 shares at an exercise price of $0.004 per share of its common stock for service rendered. These options vests in 2 equal amounts in July 2016 and January 2017, or upon an event of change of control 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 $383,958. Market Price: $0.0039 Exercise Price: $0.004 Term: 10 years Volatility: 151% Dividend Yield: 0 Risk Free Interest Rate: 2.0%

1. BACKGROUND AND ORGANIZATION

1. BACKGROUND AND ORGANIZATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss from operations	$ (835,328)	$ (1,898,958)	$ (1,061,568)	$ (2,235,525)
Accumulated deficit	$ (26,372,100)		$ (26,372,100)		$ (25,383,090)

2. SUMMARY OF SIGNIFICANT ACC21

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Fair Value Assets and Liabilities) - Fair Value, Measurements, Recurring [Member] - USD ($)	Apr. 30, 2017	Oct. 31, 2016
Convertible notes payable - currently in default	$ 260,000	$ 260,000
Convertible notes payable, net		45,500
Derivative liabilities		139,914
Level 1 [Member]
Convertible notes payable - currently in default	0	0
Convertible notes payable, net		0
Derivative liabilities		0
Level 2 [Member]
Convertible notes payable - currently in default	0	0
Convertible notes payable, net		0
Derivative liabilities		0
Level 3 [Member]
Convertible notes payable - currently in default	$ 260,000	260,000
Convertible notes payable, net		45,500
Derivative liabilities		$ 139,914

2. SUMMARY OF SIGNIFICANT ACC22

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Net Loss Per Share) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Accounting Policies [Abstract]
Net loss attributable to the Company	$ (820,424)	$ (1,869,106)	$ (989,010)	$ (2,181,923)	$ (4,568,110)
Basic and diluted net loss from operations per share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	5,020,566,329	3,095,436,027	4,673,538,395	3,303,428,943

2. SUMMARY OF SIGNIFICANT ACC23

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Apr. 30, 2017	Oct. 31, 2016
Cash equivalents	$ 0	$ 0
Net operating loss carryforward	$ 4,923,456
Operating loss carryforward expiration date	Dec. 31, 2035
Useful lives of the office equipment	5 to 7 years
Convertible preferred stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	5,035
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	240,666,667

3. ACCOUNTS RECEIVABLE (Details

3. ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	Apr. 30, 2017	Oct. 31, 2016
Receivables [Abstract]
Accounts receivable, gross	$ 109,140	$ 0
Allowance for bad debts	109,140	0
Accounts receivable, net	$ 0	$ 0

4. PROPERTY AND EQUIPMENT (Deta

4. PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Property, Plant and Equipment [Abstract]
Office equipment, net	$ 1,898		$ 2,500
Accumulated depreciation	6,508		$ 5,906
Depreciation expense	$ 602	$ 602

5. RELATED PARTY TRANSACTIONS (

5. RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Other payables - related parties	$ 60,000		$ 61,217
Other receviables - related parties	272,528		272,528
Advances to related parties	2,735	$ 0
Preferred stock issued for services & compensation, value	734,999		2,762,798
Harbin Aerospace Company [Member]
Other payables - related parties	0		1,217
Various Shareholders [Member]
Other receviables - related parties	211,311		211,311
Proceeds from related parties			$ 179,379
McKay [Member]
Advances to related parties	20,803
Due from related party	$ 2,735
Wife of CEO [Member]
Preferred stock issued for cash, shares			177
Proceeds from sale of preferred stock			$ 92,500
Son of CEO [Member]
Preferred stock to be issued, shares	124
Preferred stock issued for cash, shares	778
Proceeds from sale of preferred stock	$ 317,900
Son of CEO [Member] | Series A Preferred Stock [Member]
Preferred stock issued for services & compensation, shares	1,000
Preferred stock issued for services & compensation, value	$ 600,000
Chief Executive Officer [Member] | Series B Preferred Stock [Member]
Stock issued for services, shares	1,300
Director [Member] | Series B Preferred Stock [Member]
Stock issued for services, shares	200
Woodward Global [Member]
Other income	$ 102,700
Godfrey [Member] | Peter Liu [Member]
Other payables - related parties	$ 60,000		60,000
One Shareholder [Member]
Proceeds from related parties			77,186
Apollo Capital Corp. [Member]
Debt converted, amount converted			$ 43,000
Debt converted, shares issued			97,217,391

6. CONVERTIBLE NOTES PAYABLE (D

6. CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Imputed interest			$ 9,100	$ 9,100
Convertible note payable - Series C	$ 45,500		45,500		$ 0
Derivative expense	77,058	$ 0	77,058	0
Discount on note	37,500		37,500		0
Proceeds from note			92,500	0
Change in fair value of derivative	(17,856)	$ 0	(17,856)	0
Crown Bridge Partners [member] | Securities Purchase Agreement [Member]
Derivative expense					123,740
Discount on note					40,000
Debt face value					40,000
Accrued interest					$ 1,650
Debt converted to stock, shares issued					154,260,850
HAC convertible note [Member]
Imputed interest			9,100	$ 9,100
Convertible Promissory Notes [Member]
Debt face value	9,500		9,500
Crown Bridge Note 2 [Member]
Derivative expense			94,914
Discount on note	45,000		45,000
Debt face value	45,000		45,000
Proceeds from note			39,000
Payment of note discount			6,000
Change in fair value of derivative			$ 94,914
Debt maturity date			Mar. 31, 2018
Power Up Note [Member]
Debt face value	$ 38,000		$ 38,000
Debt maturity date			Dec. 5, 2017

7. COMMITMENTS AND CONTINGENC28

7. COMMITMENTS AND CONTINGENCIES (Details)	Apr. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Future minimum lease payment, 2018	$ 27,900
Future minimum lease payment, 2019	25,620
Future minimum lease payment, 2020	18,780
Future minimum lease payment, 2021	18,780
Future minimum lease payment, 2022 and after	126,765
Future minimum lease payment	$ 217,845

7. COMMITMENTS AND CONTINGENC29

7. COMMITMENTS AND CONTINGENCIES (Details Narrative) - McKay [Member] - USD ($)	Apr. 30, 2017	Oct. 31, 2016
Accrued salaries	$ 0	$ 0
Due to related parties	$ 211,311

8. CAPITAL STOCK TRANSACTIONS30

8. CAPITAL STOCK TRANSACTIONS (Details - Option activity) - Stock Options [Member] - $ / shares	6 Months Ended	12 Months Ended
	Apr. 30, 2017	Oct. 31, 2016
Number of Options Outstanding, Beginning	240,666,667	140,666,667
Number of Options Granted		100,000,000
Number of Options Exercised		0
Number of Options Forfeited		0
Number of Options Cancelled		0
Number of Options Expired		0
Number of Options Outstanding, Ending	240,666,667	240,666,667
Number of Options Exercisable	240,666,667	240,666,667
Weighted Average Exercise Price Outstanding, Beginning	$ .01	$ .0146
Weighted Average Exercise Price Granted		.004
Weighted Average Exercise Price Exercised
Weighted Average Exercise Price Forfeited
Weighted Average Exercise Price Canceled
Weighted Average Exercise Price Expired
Weighted Average Exercise Price Outstanding, Ending	.01	.01
Weighted Average Exercise Price Exercisable	$ .01	$ .01
Weighted Average Remaining Contractual Life (in years) Outstanding, Beginning	8 years 9 months 11 days	9 years 3 months 7 days
Weighted Average Remaining Contractual Life (in years) granted		10 years
Weighted Average Remaining Contractual Life (in years) Outstanding, Ending	8 years 3 months 11 days	8 years 9 months 11 days
Weighted Average Remaining Contractual Life (in years) Exercisable		8 years 9 months 11 days

8. CAPITAL STOCK TRANSACTIONS31

8. CAPITAL STOCK TRANSACTIONS (Details - Warrants outstanding) - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Apr. 30, 2017	Oct. 31, 2016
Warrants outstanding, beginning balance	4,000,000	4,000,000
Warrants outstanding, ending balance	4,000,000	4,000,000
Warrants exercisable	0	0
Weighted average exercise price, beginning	$ 0.75	$ 0.75
Weighted average exercise price, ending	$ 0.75	$ 0.75
Weighted average remaining contractual life, beginning	4 years 4 months 21 days	5 years 4 months 21 days
Weighted average remaining contractual life, ending	3 years 10 months 20 days	4 years 4 months 21 days

8. CAPITAL STOCK TRANSACTIONS32

8. CAPITAL STOCK TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Apr. 30, 2017	Apr. 30, 2016	Oct. 31, 2016
Proceeds from sale of preferred stock	$ 106,900	$ 47,000
Common stock, shares issued	6,169,880,936		4,199,880,936
Series A Preferred Stock [Member]
Conversion of stock, shares converted	1,848
Preferred stock retired, shares	55
Proceeds from sale of preferred stock	$ 106,900
Stock issued for cash, shares issued	400
Common stock, shares issued	374
Preferred stock, shares issued	4,695		15,063
Preferreed stock to be issued	124
Series A Preferred Stock [Member] | Accredited Investor [Member]
Preferred stock, shares issued			220
Series A Preferred Stock [Member] | Consultant [Member]
Stock issued for services, shares issued	200
Stock issued for services, value	$ 120,000
Series A Preferred Stock [Member] | Son of CEO [Member]
Stock issued for services, shares issued	1,000
Stock issued for services, value	$ 600,000
Series A Preferred Stock [Member] | Board Member [Member]
Preferred stock, shares issued	5
Common Stock [Member]
Conversion of stock, shares converted			692,943,784
Conversion of stock, shares issued			984,000,000
Preferred stock retired and cancelled, shares			692,943,784
Common Stock [Member] | In Exchange for Retirement of shares [Member]
Conversion of stock, shares issued	20,000,000
Common Stock [Member] | Conversion of Preferred [Member]
Conversion of stock, shares issued	1,848,000
Preferred Stock [Member]
Conversion of stock, shares converted			694
Conversion of stock, shares issued			984
Preferred stock retired and cancelled, shares			8
Stock issued for services, shares issued			11,664
Stock issued for services, value			$ 2,762,798
Stock issued for cash, shares issued			586
Stock issued for cash, proceeds			$ 312,001
Preferred stock to be issued, shares			54