IDW Media (IDWM) 10-Q 13 Sep 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jul. 31, 2021	Sep. 13, 2021
Document Information Line Items
Entity Registrant Name	IDW MEDIA HOLDINGS, INC.
Trading Symbol	IDW
Document Type	10-Q
Current Fiscal Year End Date	--10-31
Amendment Flag	false
Entity Central Index Key	0001463833
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jul. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4831346
Entity Address, Address Line One	520 Broad Street
Entity Address, City or Town	Newark
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07102
Local Phone Number	438-3385
Title of 12(b) Security	Class B common stock, $0.01 par value; authorized shares
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
City Area Code	973
Entity File Number	000-53718
Class B common stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		12,419,080
Class C common stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		545,360

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 31, 2021	Oct. 31, 2020
Current assets:
Cash and cash equivalents	$ 9,908	$ 10,541
Trade accounts receivable, net	6,067	22,921
Inventory	3,327	3,754
Prepaid expenses	2,380	1,361
Current assets held for sale from discontinued operations		11,171
Total current assets	21,682	49,748
Property and equipment, net	368	410
Right-of-use assets, net	422	771
Investments		25
Intangible assets, net	19	52
Goodwill	199	199
Television costs, net	1,502	2,926
Other assets	463	527
Total assets	24,655	54,658
Current liabilities:
Trade accounts payable	1,026	1,406
Accrued expenses	2,930	2,458
Production costs payable	2,861	1,495
Deferred revenue	2,244	2,385
Bank loans payable – current portion		14,204
Government loans- current portion	190	793
Operating lease obligations – current portion	496	562
Other current liabilities		69
Current liabilities held for sale from discontinued operations		8,540
Total current liabilities	9,747	31,912
Non-current liabilities
Operating lease obligations – long term portion	24	368
Government loans – long term portion	1,005	403
Related party loans payable – long term portion		3,750
Total liabilities	10,776	36,433
Commitments (Note 13)
Stockholders’ equity:
Preferred stock, $0.01 par value; authorized shares – 500; no shares issued and outstanding at July 31, 2021 and October 31, 2020, respectively
Class B common stock, $0.01 par value; authorized shares – 20,000; 10,033 and 9,986 shares issued and 9,514 and 9,467 shares outstanding at July 31, 2021 and October 31, 2020, respectively	94	93
Class C common stock, $0.01 par value; authorized shares – 2,500; 545 shares issued and outstanding at July 31, 2021 and October 31, 2020, respectively	5	5
Additional paid-in capital	94,354	111,379
Accumulated other comprehensive loss		(60)
Accumulated deficit	(79,378)	(91,996)
Treasury stock, at cost, consisting of 519 shares of Class B common stock at July 31, 2021 and October 31, 2020	(1,196)	(1,196)
Total stockholders’ equity	13,879	18,225
Total liabilities and stockholders’ equity	$ 24,655	$ 54,658

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	Jul. 31, 2021	Oct. 31, 2020
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized shares	500	500
Preferred stock, shares issued
Preferred stock, shares outstanding
Class B Common Stock
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, authorized shares	20,000	20,000
Common stock, shares issued	10,033	9,986
Common stock, shares outstanding	9,514	9,467
Treasury stock, shares	519	519
Class C Common Stock
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, authorized shares	2,500	2,500
Common stock, shares issued	545	545
Common stock, shares outstanding	545	545

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020
Income Statement [Abstract]
Revenues	$ 6,779	$ 8,487	$ 25,332	$ 28,093
Costs and expenses:
Direct cost of revenues	3,813	8,093	17,771	23,004
Selling, general and administrative	4,986	3,742	14,147	12,761
Depreciation and amortization	62	61	182	190
Total costs and expenses	8,861	11,896	32,100	35,955
Loss from operations	(2,082)	(3,409)	(6,768)	(7,862)
Interest (expense) income, net	(13)	(13)	128	(33)
Other income (expense), net	1,154		1,141	(61)
Net loss from continuing operations	(941)	(3,422)	(5,499)	(7,956)
Loss from discontinued operations, net		(1,126)	(1,280)	(3,818)
Gain on sale of discontinued operations			2,123
Net loss	$ (941)	$ (4,548)	$ (4,656)	$ (11,774)
Basic and diluted loss per share (note 2):
Continuing operations (in Dollars per share)	$ (0.09)	$ (0.35)	$ (0.34)	$ (0.92)
Discontinued operations, net (in Dollars per share)		(0.12)	(0.13)	(0.44)
Net loss (in Dollars per share)	$ (0.09)	$ (0.47)	$ (0.47)	$ (1.36)
Weighted-average number of shares used in the calculation of basic and diluted loss per share: (in Shares)	9,977	9,641	9,966	8,646
Dividend declared per common share: (in Dollars per share)	$ 0	$ 0	$ 0	$ 0

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020
Statement of Comprehensive Income [Abstract]
Net loss	$ (941)	$ (4,548)	$ (4,656)	$ (11,774)
Foreign currency translation adjustments		(24)	39	(69)
Sale of discontinued operations			21
Total comprehensive loss	$ (941)	$ (4,572)	$ (4,596)	$ (11,843)

Condensed Consolidated Stockhol

Condensed Consolidated Stockholders’ Equity (Unaudited) - USD ($) $ in Thousands	Class BCommon Stock	Class CCommon Stock	Additional Paid In Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit	Treasury Stock, at Cost	Stock Subscriptions Receivable	Non- Controlling Interest (“NCI”)	Total
Balance at Oct. 31, 2019	$ 74	$ 5	$ 96,671	$ (60)	$ (78,457)	$ (1,196)	$ (1,000)	$ 35	$ 16,072
Balance (in Shares) at Oct. 31, 2019	7,419	545				519
Stock based compensation			932						932
Issuance of common stock	$ 19		13,531						13,550
Issuance of common stock (in Shares)	2,508
Subscriptions receivable			11				1,000		1,011
NCI divestment in subsidiary					259			(35)	224
Comprehensive loss
Net Loss					(11,774)				(11,774)
Other comprehensive income				(69)					(69)
Total comprehensive loss				(69)	(11,774)				(11,843)
Balance July 31, 2021 at Jul. 31, 2020	$ 93	$ 5	111,145	(129)	(89,972)	$ (1,196)			19,946
Balance July 31, 2021 (in Shares) at Jul. 31, 2020	9,927	545				519
Balance at Apr. 30, 2020	$ 89	$ 5	109,777	(105)	(85,424)	$ (1,196)			23,146
Balance (in Shares) at Apr. 30, 2020	9,570	545				519
Stock based compensation			79						79
Issuance of common stock	$ 4		1,289						1,293
Issuance of common stock (in Shares)	357
Comprehensive loss
Net Loss					(4,548)				(4,548)
Other comprehensive income				(24)					(24)
Total comprehensive loss				(24)	(4,548)				(4,572)
Balance July 31, 2021 at Jul. 31, 2020	$ 93	$ 5	111,145	(129)	(89,972)	$ (1,196)			19,946
Balance July 31, 2021 (in Shares) at Jul. 31, 2020	9,927	545				519
Balance at Oct. 31, 2020	$ 93	$ 5	111,379	(60)	(91,996)	$ (1,196)			18,225
Balance (in Shares) at Oct. 31, 2020	9,987	545				519
Stock based compensation			246						246
Issuance of common stock	$ 1		24						25
Issuance of common stock (in Shares)	46
Comprehensive loss
Sale of discontinued operations			(17,295)	21	17,274
Net Loss					(4,656)				(4,656)
Other comprehensive income				39					39
Total comprehensive loss				60	(4,656)				(4,596)
Balance July 31, 2021 at Jul. 31, 2021	$ 94	$ 5	94,354		(79,378)	$ (1,196)			13,879
Balance July 31, 2021 (in Shares) at Jul. 31, 2021	10,033	545				519
Balance at Apr. 30, 2021	$ 94	$ 5	94,267		(78,437)	$ (1,196)			14,733
Balance (in Shares) at Apr. 30, 2021	10,024	545				519
Stock based compensation			87						87
Issuance of common stock (in Shares)	9
Comprehensive loss
Net Loss					(941)				(941)
Total comprehensive loss					(941)				(941)
Balance July 31, 2021 at Jul. 31, 2021	$ 94	$ 5	$ 94,354		$ (79,378)	$ (1,196)			$ 13,879
Balance July 31, 2021 (in Shares) at Jul. 31, 2021	10,033	545				519

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Operating activities:
Net loss	$ (4,656,000)	$ (11,774,000)
Adjustments to reconcile net loss to net cash provided by provided by operating activities:
Depreciation and amortization	369,000	794,000
Amortization of finance leases	108,000	315,000
Bad debt expense	(91,000)	576,000
Stock based compensation	246,000	932,000
Amortization of right-of-use asset	631,000	1,210,000
Gain on sale of discontinued operations	(2,123,000)
Loss on deconsolidation of subsidiary		35,000
Changes in operating assets and liabilities:
Trade accounts receivable	16,837,000	15,136,000
Inventory	428,000	(410,000)
Prepaid expenses	(929,000)	(33,000)
Television costs	1,424,000	6,088,000
Operating lease liability	(411,000)	(1,243,000)
Trade accounts payable, accrued expenses, production costs payable and other current liabilities	1,389,000	(767,000)
Deferred revenue	(141,000)	649,000
Gain on extinguishment of PPP loan	(1,264,000)
Gain on disposal of ROU assets	(97,000)
Deconsolidation of subsidiary		304,000
Net cash provided by operating activities	11,720,000	11,812,000
Investing activities:
Disposition of subsidiary, net of cash received		(115,000)
Disposal of discontinued operations	(902,000)
Capital expenditures	(128,000)	(372,000)
Net cash used in investing activities	(1,030,000)	(487,000)
Financing activities:
Proceeds from issuance of common stock	25,000	14,561,000
Repayments of finance lease obligations		(308,000)
Proceeds of government loans	1,196,000	2,975,000
Proceeds of bank loans		1,021,000
Repayments of related party loans		(5,300,000)
Repayments of bank loans	(14,204,000)	(19,726,000)
Net cash used in financing activities	(12,983,000)	(6,777,000)
Effect of exchange rate changes on cash and cash equivalents	39,000	(69,000)
Net (decrease) increase in cash and cash equivalents	(2,254,000)	4,479,000
Cash and cash equivalents at beginning of period	12,162,000	10,165,000
Cash and cash equivalents at end of period	9,908,000	14,644,000
Cash paid for interest	1,277,000	27,000
Extinguishment of related party loan in exchange for sale of CTM	3,750,000
Cash paid for income taxes

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Jul. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 1—Basis of Presentation and Summary of Significant Accounting Policies Overview IDW Media Holdings, Inc. (“IDWMH”) together with its subsidiaries (collectively, the “Company”) is a diversified media company with operations in publishing and television entertainment. The terms “Company,” “we,” “us,” and “our” are used in this report to refer collectively to the parent company and the subsidiaries through which various businesses are conducted. Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared by Company management in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting principally of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended July 31, 2021 are not necessarily indicative of the results that may be expected for the full fiscal year ending October 31, 2021. The balance sheet at October 31, 2020 has been derived from the Company’s audited financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. For further information, please refer to the consolidated financial statements and footnotes thereto included in the Company’s Registration Statement. Segment Information Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 280 (“ASC 280”), Segment Reporting The Company’s chief operating decision maker is the Chief Executive Officer, who reviews the financial performance and the results of operations of the segments prepared in accordance with U.S. GAAP when making decisions about allocating resources and assessing performance of the Company. The Company has determined its reportable segments are the following: IDW Publishing IDW Entertainment Prior to February 15, 2021, IDWMH also owned CTM Media Group (“CTM”)- a Company that develops and distributes print and digital-based advertising and information advertising for tourist destinations in targeted tourist markets in 32 states / provinces in the US and Canada. On February 15, 2021 (the “CTM Sale Date”), pursuant to a share purchase agreement (“SPA”) dated as of July 14, 2020, IDWMH sold all of the stock of CTM to an assignee (the “CTM Sale”) of Howard S. Jonas, Chairman of our Board of Directors ( the “Chairman”), in exchange for (i) the cancelation of $3.75 million of indebtedness owed by IDWMH to the Chairman’s designee, (ii) a contingent payment of up to $3.25 million based upon a recovery of quarterly revenues of CTM to 90% of its fiscal 2019 levels during the 18-month period following the CTM Sale Date, and (iii) a contingent payment if CTM is sold within 36 months of the CTM Sale Date for more than $4.5 million. As of July 31, 2020, CTM was reported as a discontinued operation and between that date and the CTM Sale Date, CTM’s operations were included in the financial statements as discontinued operations (Note 15 Discontinued Operations). Variable Interest Entities (in thousands) July 31, October 31, Cash and cash equivalents $ 82 $ 732 Accounts receivable - 12,420 Bank loans - 14,204 Total $ 82 $ 27,356 Revenue Recognition The Company applies the five-step approach as described in ASC 606, Revenue from Contracts with Customers, which consists of the following: (i) identifying the contract with a customer, (ii) identifying the performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the performance obligations in the contract and (v) recognizing revenue when (or as) the entity satisfies a performance obligation. IDWP generates revenue primarily from the sale and licensing of comic books, graphic novels, digital content, and games through IDWP’s imprints IDW Publishing, IDW Games and Top Shelf. Revenue from the direct sale of comic books, graphic novels and games is recognized, net of an allowance for estimated sales returns, at the time of shipment of its graphic novels, comic books and games by IDWP’s distributor to its customers. IDWE generates revenue primarily from the licensing and distribution of content across various platforms and formats to audiences globally including television series and films. IDWE’s revenue is recognized when evidence of a sale or licensing arrangement exists, the product is complete, has been delivered or is available for immediate and unconditional delivery, the license period has begun, the fee is fixed or determinable, and collection is reasonably assured. IDWE’s production activities included those provided by Canadian SPEs, and some of those productions qualify for tax credits in Canada. These credits are recorded as reductions in production cost when the SPE becomes entitled to the Canadian tax credits. The Canada Revenue Agency (“CRA”) has completed the audit on these productions and the related tax refunds are no longer estimates. There are possible additional tax credits the Company may be eligible to receive, however due to the uncertainty of the receipt they have not been accrued for. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the satisfaction of performance obligations, the Company records a contract liability on the balance sheets within deferred revenue until the performance obligations are satisfied. In the ordinary course of business, the Company's reportable segments enter into transactions with one another. The most common types of intersegment transactions include IDWE obtaining rights to produce television series based on content created by IDWP. While intersegment transactions are treated like third-party transactions to determine segment performance, the revenues are eliminated in consolidation and, therefore, do not affect consolidated results. Revenue Recognition When Right of Return Exists Sales returns allowances represent a reserve for IDWP products that may be returned due to dating, competition or other marketing matters, or certain destruction in the field. Sales returns are generally estimated and recorded based on historical sales and returns experience and current trends that are expected to continue. Licensing revenues are recognized upon execution of the agreement for such rights, and other creative revenues are recognized upon completion of services rendered on a contractual basis. Television Costs We expense television production, participation and residual costs over the applicable product life cycle based upon the ratio of the current period’s revenues to the estimated remaining total revenues (Ultimate Revenues) for each production. If our estimate of Ultimate Revenues decreases, amortization of film and television costs may be accelerated. Conversely, if our estimate of Ultimate Revenues increases, film and television cost amortization may be slowed. For television series, Ultimate Revenues include revenues that are expected to be earned within ten years from delivery of the first episode, or if still in production, five years from delivery of the most recent episode, if later. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results may differ from those estimates. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic, which continues to spread throughout the United States. While the disruption is currently expected to be temporary, there is uncertainty around the duration. The Company has considered information available to it as of the date of issuance of these unaudited condensed consolidated financial statements and is not aware of any specific events or circumstances that would require an update to its estimates or judgements, or an adjustment to the carrying value of its assets or liabilities. The accounting estimates and other matters assessed include, but were not limited to, goodwill and other long-lived assets, and revenue recognition. These estimates may change as new events occur and additional information becomes available. Actual results could differ materially from these estimates. Concentration Risks IDWP has two significant customers Diamond Comic Distributors, Inc. (“Diamond”) and Penguin Random House (“PRH”), that pose a concentration risk. Revenues from Diamond, IDWP’s direct market distributor, represented 40.3% and 17.3% of the total consolidated revenues for the three months ended July 31, 2021 and 2020, respectively, and 30.2% and 17.0% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances from this customer represented approximately 18.0% and 3.1% of consolidated trade accounts receivable at July 31, 2021 and October 31, 2020, respectively. Revenues from PRH, IDWP’S non-direct market distributor amounted to 42.9% and 31.6% of total consolidated revenue in the three months ended July 31, 2021 and 2020, respectively, and 30.2% and 28.2% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances represented 26.0% and 8.5% of consolidated receivables at July 31, 2021 and October 31, 2020, respectively. IDWE has three significant customers Netflix, NBC Universal/SyFy and Cineflix that pose a concentration risk. Revenue from Netflix, a leading streaming video subscription service, represented 0% and 28.6% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances from this customer represented 0% and 15.3% of consolidated trade receivables at July 31,2021 and October 31, 2020, respectively. The fluctuation in revenues is a result of timing differences in delivered shows. NBC Universal/SyFy, a major television network, accounted for 11.7% and 8.8% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. Cineflix, a major television network, accounted for 23.4% and 6.8% of consolidated trade receivables at July 31, 2021 and October 31, 2020, respectively. Deferred Revenue Discontinued Operations During the period in which the discontinued operation was classified as held for sale the net loss was reclassified as a separate line item in the Statement of Operations. Additionally , the gain from the sale was presented as a separate line item on the Statement of Operations. Assets and liabilities are also separately reclassified in the balance sheet for all periods presented, prior to the sale. CTM’s assets are no longer reflected on the financial statements for the periods following the CTM Sale Date. Cash flows from a discontinued operation and the continuing business are presented together without separate identification within cash flows from operating, investing and financing activities. Cash flows of CTM’s depreciation, amortization, capital expenditures and significant noncash operating and investing activities for the discontinued operation are presented separately. Reclassification of prior year presentation Certain prior year amounts have been reclassified for consistency with the current year presentation, these reclassifications have not resulted in impacts to net loss. Stock options have been included with stock based compensation on the Condensed Consolidated Stockholders’ Equity and Condensed Consolidated Statement of Cash Flows. Production costs payable have been broken out of accrued expenses. Recently Issued Accounting Pronouncements Adopted Subsequent to 2020 Fiscal Year End In March 2019, the FASB issued Accounting Standard Update (“ASU”) No. 2019-02, Improvements to Accounting for Costs of Films and License Agreements for Program Materials. ASU 2019-02 aligns the accounting for production costs of episodic television series with the accounting for production costs of films. It also requires an entity to test a film or license agreement within the scope of Subtopic 920-350 for impairment at the film group level, when the film or license agreement is predominantly monetized with other films and/or license agreements. The Company adopted this ASU on November 1, 2020 and is applying its provisions prospectively. In connection with this adoption the Company has evaluated this guidance and determined that there are impairments (Note 10) from substantively abandoned television costs which materially impacted the condensed consolidated financial statements, these costs were recorded in direct cost of revenues. Recently Issued Accounting Standard Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326), that changes the impairment model for most financial assets and certain other instruments. For receivables, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowance for losses. For available-for-sale debt securities with unrealized losses, entities will measure credit losses in a manner similar to current practice, except the losses will be recognized as allowances instead of reductions in the amortized cost of the securities. In addition, an entity will have to disclose significantly more information about allowances, credit quality indicators and past due securities. The new guidance becomes effective for fiscal years beginning after December 15, 2022, though early adoption is permitted. The new provisions will be applied as a cumulative-effect adjustment to retained earnings. We will adopt the new standard on November 1, 2023. We are evaluating the impact that the new standard will have on our condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350) : Simplifying the Test for Goodwill Impairment In December 2019, the FASB issued ASC Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Jul. 31, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Note 2—Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing net income attributable to all classes of common stockholders by the weighted average number of shares of all classes of common stock outstanding during the applicable period. Diluted earnings (loss) per share is computed in the same manner as basic earnings (loss) per share except that the number of shares is increased to include restricted stock still subject to risk of forfeiture (non-vested) using the treasury stock method, unless the effect of such increase would be anti-dilutive. The Company excluded 55,999 shares of unvested restricted stock and 317,737 stock options from the calculation of diluted earnings (loss) per share as the effect would have been anti-dilutive. For periods in which the Company has a net loss, basic and diluted are the same because they would be anti-dilutive.

Equity

Equity	9 Months Ended
	Jul. 31, 2021
Stockholders' Equity Note [Abstract]
Equity	Note 3—Equity On July 14, 2021 the shares of authorized Class B Common Stock increased from 12,000,000 to 20,000,000. On July 16, 2020, the Company settled its intercompany payable to CTM totaling $6,982,305 and subsequently received a distribution of $6,800,000 from CTM. This transaction was booked into additional paid in capital with CTM and IDWMH to have a nil impact and did not trigger any tax impacts. Restricted Stock The fair value of restricted shares of the Company’s Class B common stock is determined based on the closing price of the Company’s Class B common stock on the grant date. Share awards generally vest on a graded basis over three years of service. A summary of the status of the Company’s grants of restricted shares of Class B common stock is presented below: Number of Non-vested Shares Weighted Outstanding at October 31, 2021 38,000 $ 8.85 Granted 40,002 3.95 Vested (22,003 ) 9.52 Cancelled / Forfeited - - Non-vested shares at July 31, 2021 55,999 $ 5.09 At July 31, 2021, there was $256,496 of total unrecognized compensation cost related to non-vested stock-based compensation arrangements, which is expected to be recognized over the next 1.8 years. Detailed below are shares of Class B Common Stock issued to the Chairman, for payment of interest on the loan agreement, the related party loan has been paid off. (Note 5). There is an additional 14,902 shares issued in fiscal 2020 for interest on the related party bridge loan paid off in fiscal 2020. Number of Shares Date Fiscal Fiscal December 31, 2020 6,710 September 30, 2020 - 9,710 June 30, 2020 - 10,335 March 31, 2020 - 14,816 January 9, 2020 - 36,586 Total shares 6,710 71,447 On March 9, 2020, the Company closed a private placement of shares of Class B Common Stock at $6.00 per share, pursuant to which the Company issued 2,051,002 shares of Class B Common Stock for gross proceeds of approximately $12,300,000 inclusive of $4.0 million debt-to-equity conversion by the Chairman The shares issued were subject to a contractual restriction on transfer for six months following the closing of the placement and are subject to other restrictions under applicable law. The proceeds from the issuance of Class B Common Stock have been netted with $415,000 of costs related to the private placement. On July 13, 2020, the Company issued 314,070 shares of Class B Common Stock to the Chairman, pursuant to a Loan Modification Agreement in which the Chairman and the Company agreed to convert $1.25 million of indebtedness owed by the Company to the Chairman to such 314,070 shares. Warrants Detailed below are outstanding warrants issued to the Chairman associated with the two loans made by the Chairman to the Company ( which have subsequently been repaid): Number of Type of Share Price Expiration 98,336 Class B Common Stock $ 26.44 March 30, 2022 89,243 Class B Common Stock $ 42.02 August 21, 2023 Stock Options Number of Weighted Weighted Aggregate Outstanding at October 31, 2020 242,735 $ 6.13 1.36 $ - Granted 95,002 4.14 2.63 2 Exercised - - - - Cancelled / Forfeited (20,000 ) 4.00 - - Outstanding at July 31, 2021 317,737 $ 5.67 1.74 $ 7 Exercisable at July 31, 2021 104,403 $ 7.76 1.72 $ 2

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Jul. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	Note 4—Stock Based Compensation On March 14, 2019, the Company’s Board of Directors adopted the 2019 Incentive Plan to provide incentives to executive officers, employees, directors and consultants of the Company and/or its subsidiaries. The Company reserved 300,000 shares of Class B Common Stock for the grant of awards under the 2019 Incentive Plan, subject to adjustment. Incentives available under the 2019 Incentive Plan may include stock options, stock appreciation rights, limited stock appreciation rights, restricted stock and deferred stock units. On July 13, 2020, the Board of Directors of the Company increased the number of shares of Class B Common Stock reserved for the grant of awards under the 2019 Incentive Plan to 450,000, subject to adjustment. On March 11, 2021, the Board of Directors of the Company increased the number of shares of Class B Common Stock reserved for the grant of awards under the 2019 Incentive Plan to 700,000, subject to adjustment. As of July 31, 2021, 261,483 shares remained available to be awarded under the 2019 Incentive Plan. On September 3, 2009, the Company’s Compensation Committee ratified the 2009 Incentive Plan to provide incentives to executive officers, employees, directors and consultants of the Company and/or its subsidiaries. The maximum number of shares of Class B Common Stock reserved for the grant of awards under the 2009 Incentive Plan was 285,860 shares. Incentives that were available to be granted under the 2009 Incentive Plan included stock options, stock appreciation rights, limited stock appreciation rights, restricted stock and deferred stock units. Pursuant to the 2009 Incentive Plan, as of August 2019 no new awards may be issued under that plan. As of July 31, 2021, there remained outstanding 10,000 options that were awarded under the 2009 Incentive Plan. Non-cash compensation included in selling, general and administrative expenses for continuing operations was $87,000 and $47,000 in the three months ended July 31, 2021 and 2020, respectively. Non-cash compensation included in selling, general and administrative expenses for continuing operations was $246,000 and $577,000 in the nine months ended July, 2021 and 2020, respectively.

Loans

Loans	9 Months Ended
	Jul. 31, 2021
Debt Disclosure [Abstract]
Loans	Note 5—Loans Related party loans On August 21, 2018, the Company entered into a loan agreement with the Company’s Chairman of the Board of Directors $5,000,000. Interest accrued at prime rate plus 1% and the loan was due to mature on August 20, 2022. Payment of principal and interest were payable from 70% of the Free Cash Flow, as defined in the loan agreement, of the Company’s CTM Media Group Inc. subsidiary. All outstanding shares of CTM Media Group Inc. stock were pledged as security under the agreement. On December 1, 2019, the Company amended the agreement providing that up to 60% of the interest due may, at the option of the Company, be paid in shares of Class B common stock (and the remaining amount in cash) with such shares valued based on the average closing prices for the Class B common stock on the ten trading days immediately prior to the applicable interest due date. The cumulative shares issued in connection with the loan interest was 63,255. The interest was to be paid quarterly on the loan. In conjunction with the loan, the Company issued the lender a warrant to purchase up to 89,243 shares of the Company’s Class B Common Stock with an exercise price of $42.02. The warrant expires August 21, 2023. On July 13, 2020 $1,250,000 was converted into 314,070 shares of Class B Common Stock (Note 3). On February 15, 2021 the Company closed the previously announced CTM Sale and since the cancelation of the indebtedness was the purchase price the Company wrote down the loan of $3,750,000, the outstanding balance is nil. Bank Loans On June 21, 2018, a VIE controlled by IDWE entered into a loan agreement with a bank that provides for a production financing commitment in the aggregate amount up to CAD $23,521,000. The loan is secured by the VIE’s assets, rights in the related television production’s episodes and distribution agreements for the production and is repayable from the assignment of proceeds of the related license agreements, including interest based on the prime rate. IDWE is the guarantor on the loan. This loan was refinanced on January 4, 2021 with Royal Bank of Canada for a credit facility of CAD $7,868,000 for the purpose of interim financing certain receivables. The loan has been paid off in full on May 10, 2021. Government loans On April 2, 2021, the Company received loan proceeds of $1,195,680 (the “PPP Loan”) from Bank of America, N.A. pursuant to the Paycheck Protection Program (the “PPP”) under Division A, Title I of the CARES Act, as amended. The PPP Loan, which was in the form of a Note dated April 1, 2021 issued by the Company, matures on April 1, 2026 and bears interest at a rate of 1% per annum, payable monthly commencing on November 2, 2021. The Note may be prepaid by the Company at any time prior to maturity with no prepayment penalties. Funds from the PPP Loan may only be used for payroll costs, costs used to continue group health care benefits, mortgage payments, rent, utilities, and interest on certain other debt obligations. Under the terms of the PPP, certain amounts of the PPP Loan may be forgiven if they are used for qualifying expenses as described in the CARES Act. The Company used the entire PPP Loan amount for qualifying expenses On April 27, 2020, the Company received loan proceeds of $1,195,679 (the “IDWMH PPP Loan”) from Bank of America, N.A. pursuant to the PPP under Division A, Title I of the CARES Act, which was enacted March 27, 2020. The IDWMH PPP Loan, which was in the form of a Note dated April 15, 2020 issued by the Company, matures on April 15, 2022 and bears interest at a rate of 1% per annum, payable monthly commencing on November 24, 2020. The Note may be prepaid by the Company at any time prior to maturity with no prepayment penalties, and under the terms of the loan, payments can be deferred for six months. Funds from the IDWMH PPP Loan may be used primarily for payroll costs and costs used to continue group health care benefits, and, up to a limited extent, on mortgage payments, rent, utilities, interest and other expenses as described in the CARES Act. Under the terms of the PPP, certain amounts of the IDWMH PPP Loans may be forgiven if they are used for those qualifying expenses. The Company used the entire IDWMH PPP Loan amount for those qualifying expenses. On July 20, 2021, the Company received notification from the Lender that the SBA had approved the Company’s PPP Loan forgiveness application for the entire PPP Loan amount. The forgiveness of the PPP Loan was recognized during the quarter ending July 31, 2021.

Business Segment Information

Business Segment Information	9 Months Ended
	Jul. 31, 2021
Segment Reporting [Abstract]
Business Segment Information	Note 6—Business Segment Information The Company has the following three reportable business segments: IDWP, IDWE and CTM (discontinued operations). The Company’s reportable segments are distinguished by types of service, customers and methods used to provide their services. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker. The Company evaluates the performance of its business segments based primarily on operating income. The accounting policies of the segments are the same as the accounting policies of the Company as a whole. Total Assets (in thousands) July 31, 2021 for IDWP $13,485, IDWE $4,150 and IDWMH $7,020 July 31, 2020 for IDWP $12,836, IDWE $29,972 and IDWMH $9,258 Operating results for the business segments of the Company are as follows: (in thousands) (unaudited) IDWP(a) IDWE(b) CTM IDWMH(c) Total (discontinued (unallocated Three months ended July 31, 2021 Revenues $ 6,779 $ - $ - $ - $ 6,779 Income (loss) from operations 74 (1,842 ) - (314 ) (2,082 ) Loss from discontinued operations, net - - - - - Net income (loss) 74 (1,890 ) - 875 (941 ) Three months ended July 31, 2020 Revenues $ 5,216 $ 3,271 $ - $ - $ 8,487 Loss from operations (40 ) (3,232 ) - (137 ) (3,409 ) (Loss) income from discontinued operations, net - - (1,126 ) - (1,126 ) Net (loss) income (40 ) (3,232 ) (1,126 ) (150 ) (4,548 ) (in thousands) (unaudited) IDWP(a) IDWE(b) CTM IDWMH Total (discontinued (unallocated Nine months ended July 31, 2021 Revenues $ 18,416 $ 6,916 $ - $ - $ 25,332 Loss from operations (808 ) (5,178 ) - (782 ) (6,768 ) Loss from discontinued operations, net - - (1,280 ) - (1,280 ) Net (loss) income (808 ) (5,063 ) (1,280 ) 2,495 (4,656 ) Nine months ended July 31, 2020 Revenues $ 16,197 $ 11,896 $ - - $ 28,093 Loss from operations (594 ) (6,622 ) - (646 ) (7,862 ) Loss from discontinued operations, net - - (3,818 ) - (3,818 ) Net loss (593 ) (6,623 ) (3,818 ) (740 ) (11,774 ) (a) IDWP includes Clover Press through March 31, 2020. As of April 1, 2020, Clover Press was valued at the cost method and was no longer consolidated. (b) IDWE includes Thought Bubble LLC and Word Balloon LLC which consist of only television costs. (c) IDWMH reported net income in the three and nine months ended July 31, 2021 as a result of PPP loan forgiveness and the sale of CTM.

Trade Accounts Receivable and D

Trade Accounts Receivable and Deferred Revenue	9 Months Ended
	Jul. 31, 2021
Receivables [Abstract]
Trade Accounts Receivable and Deferred Revenue	Note 7—Trade Accounts Receivable and Deferred Revenue Trade accounts receivable consisted of the following: (in thousands) July 31, October 31, Accounts receivable $ 6,235 $ 23,246 Less allowance for sales returns (168 ) (296 ) Less allowance for doubtful accounts - (29 ) Accounts receivable, net $ 6,067 $ 22,921 The opening balance of trade accounts receivable as of November 1, 2019 was $43,462,000. Allowance for Doubtful Accounts The allowance for doubtful accounts reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The allowance is determined based on known troubled accounts, historical experience and other currently available evidence. Changes in deferred revenue consisted of the following: (in thousands) Beginning balance, October 31, 2020 $ 2,385 Deferral of revenue 591 Recognition of deferred revenue (710 ) Return of previously collected funds (22 ) Ending balance, July 31, 2021 $ 2,244 The Company expects to satisfy its remaining performance obligations and recognize approximately 100% of the deferred revenue balance over the next 12 months ending July 31, 2022.

Inventory

Inventory	9 Months Ended
	Jul. 31, 2021
Inventory Disclosure [Abstract]
Inventory	Note 8—Inventory Inventory is stated at the lower of cost or market determined by the first in, first out method for print. Inventory consist of the following: (in thousands) July 31, October 31, Work in progress $ 584 $ 1,004 Finished goods 2,743 2,750 Total $ 3,327 $ 3.754

Prepaid Expenses

Prepaid Expenses	9 Months Ended
	Jul. 31, 2021
Other Income and Expenses [Abstract]
Prepaid Expenses	Note 9—Prepaid Expenses Prepaid expenses consisted of the following: (in thousands) July 31, October 31, Royalties and deposits $ 2,007 $ 1,061 Insurance 89 134 Other prepaids 284 166 Total $ 2,380 $ 1.361

Television Costs and Amortizati

Television Costs and Amortization	9 Months Ended
	Jul. 31, 2021
Television Costs And Amortization [Abstract]
Television costs and amortization	Note 10—Television costs and amortization Television costs consisted of the following: (in thousands) July 31, October 31, In-production $ - $ 435 In-development 1,502 2,491 Total $ 1,502 $ 2,926 Three Months Ended July 31, Nine Months Ended July 31, (in thousands) 2021 2020 2021 2020 Television cost amortization $ - $ 5,320 $ 5,341 $ 14,182 Television cost impairments - - 2,065 - Total $ $ 5,320 $ 7,406 $ 14,182 Amortization expense for television costs is expected to be approximately $1,204,000 over the next twelve months ending July 31, 2022. The impairment relates to the adoption of ASU 2019-02 (Note 1).

Accrued Expenses

Accrued Expenses	9 Months Ended
	Jul. 31, 2021
Payables and Accruals [Abstract]
Accrued Expenses	Note 11—Accrued Expenses Accrued expenses consisted of the following: (in thousands) July 31, October 31, Royalties $ 1,040 $ 1,268 Payroll, bonus, accrued vacation and payroll taxes 1,176 844 Other 714 346 Total $ 2,930 $ 2,458

Property and Equipment

Property and Equipment	9 Months Ended
	Jul. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 12—Property and Equipment Property and equipment consisted of the following: (in thousands) July 31, October 31, Equipment $ 526 $ 424 Furniture and fixtures 106 105 Leasehold improvements 826 826 Computer software 24 20 1,482 1,375 Less accumulated depreciation (1,114 ) (965 ) Property and equipment, net $ 368 $ 410 Depreciation expense totaled $62,000, and $61,000 for the three months ended July 31, 2021 and 2020, respectively, and $182,000 and $190,000 for the nine months ended July 31, 2021 and 2020, respectively.

Commitments

Commitments	9 Months Ended
	Jul. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 13—Commitments Leases The Company has various lease agreements with terms up to 3 years, including leases of office space, warehouses, and various equipment. Some leases include options to purchase, terminate or extend for one or more years. These options are included in the lease term when it is reasonably certain that the option will be exercised. The assets and liabilities from operating and finance leases are recognized at the commencement date based on the present value of remaining lease payments over the lease term using the Company’s secured incremental borrowing rates or implicit rates, when readily determinable. Short-term leases, which have an initial term of 12 months or less, are not recorded on the balance sheet. The Company’s operating leases do not provide an implicit rate that can readily be determined. Therefore, we use a discount rate based on our incremental borrowing rate, which was determined using the Company’s interest rate on its line of credit. The Company’s weighted-average remaining lease term relating to its operating leases is 1.17 years and the weighted-average discount rate was 4.59% as of July 31, 2021. The Company recognized lease expense for its operating leases of $124,960 and $374,880 for the three and nine months ended July 31, 2021, respectively and $139,437 and $493,149 for the three and nine months ended July 31, 2020, respectively. The cash paid under operating leases was $149,651 and $436,577 for the three and nine months ended July 31, 2021, respectively and $178,508 and $543,561for the three and nine months ended July 31, 2020, respectively. At July 31, 2021, the Company had a right-of-use-asset related to operating leases of $1,037,434, accumulated amortization related to operating leases of $615,463, both of which are included as a component of right-of-use assets. At October 31, 2020, the Company had a right-of-use-asset related to operating leases of $1,037,434 and accumulated amortization related to operating leases of $266,488. As of July 31, 2021, future minimum lease payments required under operating leases are as follows: Maturity of Lease Liability Total Fiscal years ending October 31: Rest of 2021 $ 157 2022 354 2023 13 2024 7 Thereafter - Total minimum lease payments $ 531 Less: imputed interest (12 ) Present value of future minimum lease payments $ 519

Deconsolidation of Subsidiary

Deconsolidation of Subsidiary	9 Months Ended
	Jul. 31, 2021
Deconsolidation Of Subsidiary Disclosure [Abstract]
Deconsolidation of Subsidiary	Note 14—Deconsolidation of Subsidiary a. Effective April 1, 2020, the Company’s interest in Clover Press decreased to 19.9% and IDWMH no longer consolidates the operations of Clover Press. Accordingly, the Company derecognized related assets, liabilities and noncontrolling interests of Clover Press. b. Analysis of assets and liabilities over which the Company lost control (in thousands) March 31, Current assets Cash and cash equivalents $ 215 Trade accounts receivable 1 Inventory 62 Other current assets 9 Noncurrent assets Intangible assets, net 10 Right-of-use assets 226 Other noncurrent assets 64 Current liabilities Trade accounts payable (38 ) Operating lease obligation- current (64 ) Related party notes payable (50 ) Non-current liabilities Operating lease obligations -long term (169 ) Net assets deconsolidated $ 266 c. Loss on deconsolidation of subsidiary (in thousands) Nine Month Fair value of interest retained $ 25 Consideration received 100 Carrying amount of interest retained: Net assets deconsolidated (266 ) Noncontrolling interests 106 Loss on deconsolidation of subsidiary $ (35 ) Loss on deconsolidation of subsidiary was included in other expense on the condensed consolidated statements of operations for the three and nine months ended July 31, 2020. The technique used to measure fair value was calculating the net present value of future EBITDA projected over five years. The transaction was not with a related party. The continuing involvement consists of 19.9% ownership and an officer of IDWMH has one of three seats on the board. d. Net cash outflow arising from deconsolidation of the subsidiary (in thousands) Nine Month The balance of cash and cash equivalents deconsolidated $ (115 )

Discontinued Operations

Discontinued Operations	9 Months Ended
	Jul. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 15—Discontinued Operations As a result of the economic downturn related to the outbreak of the COVID-19 virus, and the impact it had on small businesses in the tourist markets, the Company decided to make a strategic shift to dispose of CTM and to focus on its entertainment and publishing businesses. On February 15, 2021, pursuant to a SPA dated as of July 14, 2020 IDWMH sold all of the stock of CTM to an assignee of the Chairman in exchange for (i) the cancelation of $3.75 million of indebtedness owed by IDWMH to the Chairman’s designee, (ii) a contingent payment of up to $3.25 million based upon a recovery of quarterly revenues of CTM to 90% of its fiscal 2019 levels during the 18-month period following the CTM Sale Date, and (iii) a contingent payment if CTM is sold within 36 months the CTM Sale Date for more than $4.5 million. Prior to executing the SPA, the Company obtained a third-party’s valuation of CTM and a fairness opinion that stated the consideration being received by the Company in the CTM Sale was fair. In addition to the Company’s Board of Directors approving the CTM Sale, the Audit Committee of the Board of Directors, which is comprised entirely of independent directors, approved the CTM Sale in compliance with the Company’s Statement of Policy with respect to Related Person Transactions. The CTM Sale was also approved by (1) stockholders representing a majority of the combined voting power of the Company’s outstanding capital stock and (2) stockholders representing a majority of the combined voting power of the Company’s outstanding capital stock not held by the Chairman or immediate family members of the Chairman, including, without limitation, trusts or other vehicles for the benefit of any of such immediate family members or entities under the control of such persons. On December 15, 2020, the right, title and interest to the SPA were assigned to The Brochure Distribution Trust, a South Dakota trust. The Company does not expect to have significant continuing involvement with CTM after the sale closes. As of July 31, 2020, CTM was reported as a discontinued operation and CTM’s operations have since been included in the financial statements as discontinued operations. On February 15, 2021, the Company closed the CTM Sale. The loan of $3,750,000 was forgiven in part of the sale and the Company recorded a gain of $2,123,219 based on CTM’s net asset value as of the CTM Sale Date. CTM’s assets are no longer reflected on the financial statements for the periods following the CTM Sale Date and CTM’s operations are only consolidated in the Company’s condensed consolidated statements of operations results until the CTM Sale Date. There was no contingent gain recorded since there was no foreseeable contingent payments to the Company. Pursuant to ASC 205-20-45-9 general corporate overhead should not be allocated to discontinued operations. The Company did not allocate any corporate overhead to CTM when it began being classified as held for sale in the third quarter of 2020 and continued to not allocate any expenses. The condensed consolidated statements of operations include the following operating results related to the CTM discontinued operations: Results of discontinued operations Three months ended Nine months ended, (in thousands) 2021 2020 2021 2020 Revenue $ - $ 1,272 $ 1,427 $ 7,367 Direct cost of revenue - 718 946 3,645 Selling, general and administrative - 1,321 1,649 6,124 Depreciation and amortization - 355 295 919 Bad Debt - 95 (109 ) 577 Total costs and expenses - 2,489 2,781 11,265 Loss from operations - (1,217 ) (1,354 ) (3,898 ) Interest expense (income), net - (30 ) 6 (49 ) Other income, net - 121 68 129 Loss before income taxes - (1,126 ) (1,280 ) (3,818 ) (Provision for) benefit from income taxes - - - - Loss from discontinued operations, net $ - $ (1,126 ) $ (1,280 ) $ (3,818 ) (i) Stock based compensation for discontinued operations included in selling, general and administrative expenses is $0 for the nine months ended July 31, 2021. (ii) CTM is no longer consolidated into the Company as of February 15, 2021 the CTM Sale Date. Cash flows of CTM’s depreciation and amortization, capital expenditures and notable activities for the discontinued operation include: Nine months ended (in thousands) 2021 2020 Depreciation and amortization $ 185 $ 604 Amortization of finance lease 109 315 Capital expenditure (22 ) (322 ) Gain on extinguishment of PPP loan (68 ) - Significant cash flow transactions recorded on IDWMH as a result of the sale of discontinued operations include: ● Gain ● Gain on disposal of ROU assets of $97,000 ● Disposal of discontinued operations of ($902,000) The accompanying condensed consolidated balance sheets include the following carrying amounts of assets and liabilities related to the CTM discontinued operations: Assets and liabilities of Discontinued Operations July 31, October 31, (in thousands) 2021 2020 Assets Cash $ - $ 1,621 Trade receivables, net - 844 Prepaid expenses - 368 Total current assets* - Property and equipment, net - 1,274 Right-of-use assets, net - 4,649 Intangible assets, net - 142 Goodwill - 2,110 Other assets - 163 Total Assets $ - $ 11,171 Liabilities Trade accounts payable - 891 Accrued expenses - 368 Deferred revenue - 664 Government loan- current portion - 1,125 Operating lease obligations-current portion - 909 Finance lease obligations- current portion - 342 Income taxes payable and other current liabilities - 71 Total current liabilities* - Government loan- long term portion - 684 Operating lease obligations – long term portion - 3,034 Finance lease obligations – long term portion - 452 Total non-current liabilities* - Total Liabilities $ - $ 8,540 * The assets and liabilities of the disposal group classified as held for sale are all classified as current on Assets and Liabilities of Discontinued Operations since it’s probable the sale will occur and proceeds will be collected within one year. Therefore, no sub totals between current and non-current have been displayed. Since the sale of the discontinued operations the assets and liabilities are no longer reflected above.

Subsequent Events

Subsequent Events	9 Months Ended
	Jul. 31, 2021
Subsequent Events [Abstract]
Subsequent events	Note 16—Subsequent events Management has evaluated subsequent events through September 13, 2021, the date on which the condensed consolidated financial statements were available to be issued. There were no material subsequent events that require recognition or additional disclosures in these condensed consolidated financial statements, except as follows: On August 6, 2021, IDW Media Holdings, Inc. closed a registered public offering of Class B common stock and EF Hutton, division of Benchmark Investments, Inc. (“EF Hutton”), as representative of the underwriters listed (the “Underwriters”) exercised the overallotment option included as part of the offering in full. The Company sold an aggregate of 2,875,000 shares of the Company’s Class B common stock for gross consideration of $10,350,000 less Underwriters commissions of $724,500 and Underwriters expenses of $75,000.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Jul. 31, 2021
Accounting Policies [Abstract]
Overview	Overview IDW Media Holdings, Inc. (“IDWMH”) together with its subsidiaries (collectively, the “Company”) is a diversified media company with operations in publishing and television entertainment. The terms “Company,” “we,” “us,” and “our” are used in this report to refer collectively to the parent company and the subsidiaries through which various businesses are conducted.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared by Company management in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting principally of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended July 31, 2021 are not necessarily indicative of the results that may be expected for the full fiscal year ending October 31, 2021. The balance sheet at October 31, 2020 has been derived from the Company’s audited financial statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. For further information, please refer to the consolidated financial statements and footnotes thereto included in the Company’s Registration Statement.
Segment Information	Segment Information Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 280 (“ASC 280”), Segment Reporting The Company’s chief operating decision maker is the Chief Executive Officer, who reviews the financial performance and the results of operations of the segments prepared in accordance with U.S. GAAP when making decisions about allocating resources and assessing performance of the Company. The Company has determined its reportable segments are the following: IDW Publishing IDW Entertainment Prior to February 15, 2021, IDWMH also owned CTM Media Group (“CTM”)- a Company that develops and distributes print and digital-based advertising and information advertising for tourist destinations in targeted tourist markets in 32 states / provinces in the US and Canada. On February 15, 2021 (the “CTM Sale Date”), pursuant to a share purchase agreement (“SPA”) dated as of July 14, 2020, IDWMH sold all of the stock of CTM to an assignee (the “CTM Sale”) of Howard S. Jonas, Chairman of our Board of Directors ( the “Chairman”), in exchange for (i) the cancelation of $3.75 million of indebtedness owed by IDWMH to the Chairman’s designee, (ii) a contingent payment of up to $3.25 million based upon a recovery of quarterly revenues of CTM to 90% of its fiscal 2019 levels during the 18-month period following the CTM Sale Date, and (iii) a contingent payment if CTM is sold within 36 months of the CTM Sale Date for more than $4.5 million. As of July 31, 2020, CTM was reported as a discontinued operation and between that date and the CTM Sale Date, CTM’s operations were included in the financial statements as discontinued operations (Note 15 Discontinued Operations).
Variable Interest Entities	Variable Interest Entities (in thousands) July 31, October 31, Cash and cash equivalents $ 82 $ 732 Accounts receivable - 12,420 Bank loans - 14,204 Total $ 82 $ 27,356
Revenue Recognition	Revenue Recognition The Company applies the five-step approach as described in ASC 606, Revenue from Contracts with Customers, which consists of the following: (i) identifying the contract with a customer, (ii) identifying the performance obligations in the contract, (iii) determining the transaction price, (iv) allocating the transaction price to the performance obligations in the contract and (v) recognizing revenue when (or as) the entity satisfies a performance obligation. IDWP generates revenue primarily from the sale and licensing of comic books, graphic novels, digital content, and games through IDWP’s imprints IDW Publishing, IDW Games and Top Shelf. Revenue from the direct sale of comic books, graphic novels and games is recognized, net of an allowance for estimated sales returns, at the time of shipment of its graphic novels, comic books and games by IDWP’s distributor to its customers. IDWE generates revenue primarily from the licensing and distribution of content across various platforms and formats to audiences globally including television series and films. IDWE’s revenue is recognized when evidence of a sale or licensing arrangement exists, the product is complete, has been delivered or is available for immediate and unconditional delivery, the license period has begun, the fee is fixed or determinable, and collection is reasonably assured. IDWE’s production activities included those provided by Canadian SPEs, and some of those productions qualify for tax credits in Canada. These credits are recorded as reductions in production cost when the SPE becomes entitled to the Canadian tax credits. The Canada Revenue Agency (“CRA”) has completed the audit on these productions and the related tax refunds are no longer estimates. There are possible additional tax credits the Company may be eligible to receive, however due to the uncertainty of the receipt they have not been accrued for. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the satisfaction of performance obligations, the Company records a contract liability on the balance sheets within deferred revenue until the performance obligations are satisfied. In the ordinary course of business, the Company's reportable segments enter into transactions with one another. The most common types of intersegment transactions include IDWE obtaining rights to produce television series based on content created by IDWP. While intersegment transactions are treated like third-party transactions to determine segment performance, the revenues are eliminated in consolidation and, therefore, do not affect consolidated results.
Revenue Recognition When Right of Return Exists	Revenue Recognition When Right of Return Exists Sales returns allowances represent a reserve for IDWP products that may be returned due to dating, competition or other marketing matters, or certain destruction in the field. Sales returns are generally estimated and recorded based on historical sales and returns experience and current trends that are expected to continue. Licensing revenues are recognized upon execution of the agreement for such rights, and other creative revenues are recognized upon completion of services rendered on a contractual basis.
Television Costs	Television Costs We expense television production, participation and residual costs over the applicable product life cycle based upon the ratio of the current period’s revenues to the estimated remaining total revenues (Ultimate Revenues) for each production. If our estimate of Ultimate Revenues decreases, amortization of film and television costs may be accelerated. Conversely, if our estimate of Ultimate Revenues increases, film and television cost amortization may be slowed. For television series, Ultimate Revenues include revenues that are expected to be earned within ten years from delivery of the first episode, or if still in production, five years from delivery of the most recent episode, if later.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results may differ from those estimates. In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic, which continues to spread throughout the United States. While the disruption is currently expected to be temporary, there is uncertainty around the duration. The Company has considered information available to it as of the date of issuance of these unaudited condensed consolidated financial statements and is not aware of any specific events or circumstances that would require an update to its estimates or judgements, or an adjustment to the carrying value of its assets or liabilities. The accounting estimates and other matters assessed include, but were not limited to, goodwill and other long-lived assets, and revenue recognition. These estimates may change as new events occur and additional information becomes available. Actual results could differ materially from these estimates.
Concentration Risks	Concentration Risks IDWP has two significant customers Diamond Comic Distributors, Inc. (“Diamond”) and Penguin Random House (“PRH”), that pose a concentration risk. Revenues from Diamond, IDWP’s direct market distributor, represented 40.3% and 17.3% of the total consolidated revenues for the three months ended July 31, 2021 and 2020, respectively, and 30.2% and 17.0% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances from this customer represented approximately 18.0% and 3.1% of consolidated trade accounts receivable at July 31, 2021 and October 31, 2020, respectively. Revenues from PRH, IDWP’S non-direct market distributor amounted to 42.9% and 31.6% of total consolidated revenue in the three months ended July 31, 2021 and 2020, respectively, and 30.2% and 28.2% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances represented 26.0% and 8.5% of consolidated receivables at July 31, 2021 and October 31, 2020, respectively. IDWE has three significant customers Netflix, NBC Universal/SyFy and Cineflix that pose a concentration risk. Revenue from Netflix, a leading streaming video subscription service, represented 0% and 28.6% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. The receivable balances from this customer represented 0% and 15.3% of consolidated trade receivables at July 31,2021 and October 31, 2020, respectively. The fluctuation in revenues is a result of timing differences in delivered shows. NBC Universal/SyFy, a major television network, accounted for 11.7% and 8.8% of the total consolidated revenues for the nine months ended July 31, 2021 and 2020, respectively. Cineflix, a major television network, accounted for 23.4% and 6.8% of consolidated trade receivables at July 31, 2021 and October 31, 2020, respectively.
Deferred Revenue	Deferred Revenue
Discontinued Operations	Discontinued Operations During the period in which the discontinued operation was classified as held for sale the net loss was reclassified as a separate line item in the Statement of Operations. Additionally , the gain from the sale was presented as a separate line item on the Statement of Operations. Assets and liabilities are also separately reclassified in the balance sheet for all periods presented, prior to the sale. CTM’s assets are no longer reflected on the financial statements for the periods following the CTM Sale Date. Cash flows from a discontinued operation and the continuing business are presented together without separate identification within cash flows from operating, investing and financing activities. Cash flows of CTM’s depreciation, amortization, capital expenditures and significant noncash operating and investing activities for the discontinued operation are presented separately.
Reclassification of prior year presentation	Reclassification of prior year presentation Certain prior year amounts have been reclassified for consistency with the current year presentation, these reclassifications have not resulted in impacts to net loss. Stock options have been included with stock based compensation on the Condensed Consolidated Stockholders’ Equity and Condensed Consolidated Statement of Cash Flows. Production costs payable have been broken out of accrued expenses.
Recently Issued Accounting Pronouncements Adopted Subsequent to 2020 Fiscal Year End	Recently Issued Accounting Pronouncements Adopted Subsequent to 2020 Fiscal Year End In March 2019, the FASB issued Accounting Standard Update (“ASU”) No. 2019-02, Improvements to Accounting for Costs of Films and License Agreements for Program Materials. ASU 2019-02 aligns the accounting for production costs of episodic television series with the accounting for production costs of films. It also requires an entity to test a film or license agreement within the scope of Subtopic 920-350 for impairment at the film group level, when the film or license agreement is predominantly monetized with other films and/or license agreements. The Company adopted this ASU on November 1, 2020 and is applying its provisions prospectively. In connection with this adoption the Company has evaluated this guidance and determined that there are impairments (Note 10) from substantively abandoned television costs which materially impacted the condensed consolidated financial statements, these costs were recorded in direct cost of revenues.
Recently Issued Accounting Standard Not Yet Adopted	Recently Issued Accounting Standard Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326), that changes the impairment model for most financial assets and certain other instruments. For receivables, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowance for losses. For available-for-sale debt securities with unrealized losses, entities will measure credit losses in a manner similar to current practice, except the losses will be recognized as allowances instead of reductions in the amortized cost of the securities. In addition, an entity will have to disclose significantly more information about allowances, credit quality indicators and past due securities. The new guidance becomes effective for fiscal years beginning after December 15, 2022, though early adoption is permitted. The new provisions will be applied as a cumulative-effect adjustment to retained earnings. We will adopt the new standard on November 1, 2023. We are evaluating the impact that the new standard will have on our condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350) : Simplifying the Test for Goodwill Impairment In December 2019, the FASB issued ASC Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jul. 31, 2021
Accounting Policies [Abstract]
Schedule of variable interest entities	(in thousands) July 31, October 31, Cash and cash equivalents $ 82 $ 732 Accounts receivable - 12,420 Bank loans - 14,204 Total $ 82 $ 27,356

Equity (Tables)

Equity (Tables)	9 Months Ended
	Jul. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of the status of the Company’s grants of restricted shares	Number of Non-vested Shares Weighted Outstanding at October 31, 2021 38,000 $ 8.85 Granted 40,002 3.95 Vested (22,003 ) 9.52 Cancelled / Forfeited - - Non-vested shares at July 31, 2021 55,999 $ 5.09 Stock Options Number of Weighted Weighted Aggregate Outstanding at October 31, 2020 242,735 $ 6.13 1.36 $ - Granted 95,002 4.14 2.63 2 Exercised - - - - Cancelled / Forfeited (20,000 ) 4.00 - - Outstanding at July 31, 2021 317,737 $ 5.67 1.74 $ 7 Exercisable at July 31, 2021 104,403 $ 7.76 1.72 $ 2
Schedule of interest payable on a loan	Number of Shares Date Fiscal Fiscal December 31, 2020 6,710 September 30, 2020 - 9,710 June 30, 2020 - 10,335 March 31, 2020 - 14,816 January 9, 2020 - 36,586 Total shares 6,710 71,447
Schedule of outstanding warrants to related party loans	Number of Type of Share Price Expiration 98,336 Class B Common Stock $ 26.44 March 30, 2022 89,243 Class B Common Stock $ 42.02 August 21, 2023

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Jul. 31, 2021
Segment Reporting [Abstract]
Schedule of operating results for the business segments	(in thousands) (unaudited) IDWP(a) IDWE(b) CTM IDWMH(c) Total (discontinued (unallocated Three months ended July 31, 2021 Revenues $ 6,779 $ - $ - $ - $ 6,779 Income (loss) from operations 74 (1,842 ) - (314 ) (2,082 ) Loss from discontinued operations, net - - - - - Net income (loss) 74 (1,890 ) - 875 (941 ) Three months ended July 31, 2020 Revenues $ 5,216 $ 3,271 $ - $ - $ 8,487 Loss from operations (40 ) (3,232 ) - (137 ) (3,409 ) (Loss) income from discontinued operations, net - - (1,126 ) - (1,126 ) Net (loss) income (40 ) (3,232 ) (1,126 ) (150 ) (4,548 ) (in thousands) (unaudited) IDWP(a) IDWE(b) CTM IDWMH Total (discontinued (unallocated Nine months ended July 31, 2021 Revenues $ 18,416 $ 6,916 $ - $ - $ 25,332 Loss from operations (808 ) (5,178 ) - (782 ) (6,768 ) Loss from discontinued operations, net - - (1,280 ) - (1,280 ) Net (loss) income (808 ) (5,063 ) (1,280 ) 2,495 (4,656 ) Nine months ended July 31, 2020 Revenues $ 16,197 $ 11,896 $ - - $ 28,093 Loss from operations (594 ) (6,622 ) - (646 ) (7,862 ) Loss from discontinued operations, net - - (3,818 ) - (3,818 ) Net loss (593 ) (6,623 ) (3,818 ) (740 ) (11,774 ) (a) IDWP includes Clover Press through March 31, 2020. As of April 1, 2020, Clover Press was valued at the cost method and was no longer consolidated. (b) IDWE includes Thought Bubble LLC and Word Balloon LLC which consist of only television costs. (c) IDWMH reported net income in the three and nine months ended July 31, 2021 as a result of PPP loan forgiveness and the sale of CTM.

Trade Accounts Receivable and_2

Trade Accounts Receivable and Deferred Revenue (Tables)	9 Months Ended
	Jul. 31, 2021
Receivables [Abstract]
Schedule of trade accounts receivable	(in thousands) July 31, October 31, Accounts receivable $ 6,235 $ 23,246 Less allowance for sales returns (168 ) (296 ) Less allowance for doubtful accounts - (29 ) Accounts receivable, net $ 6,067 $ 22,921
Schedule of changes in deferred revenue	(in thousands) Beginning balance, October 31, 2020 $ 2,385 Deferral of revenue 591 Recognition of deferred revenue (710 ) Return of previously collected funds (22 ) Ending balance, July 31, 2021 $ 2,244

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Jul. 31, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	(in thousands) July 31, October 31, Work in progress $ 584 $ 1,004 Finished goods 2,743 2,750 Total $ 3,327 $ 3.754

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	9 Months Ended
	Jul. 31, 2021
Other Income and Expenses [Abstract]
Schedule of prepaid expenses	(in thousands) July 31, October 31, Royalties and deposits $ 2,007 $ 1,061 Insurance 89 134 Other prepaids 284 166 Total $ 2,380 $ 1.361

Television Costs and Amortiza_2

Television Costs and Amortization (Tables)	9 Months Ended
	Jul. 31, 2021
Television Costs And Amortization [Abstract]
Schedule of television costs and amortization	(in thousands) July 31, October 31, In-production $ - $ 435 In-development 1,502 2,491 Total $ 1,502 $ 2,926 Three Months Ended July 31, Nine Months Ended July 31, (in thousands) 2021 2020 2021 2020 Television cost amortization $ - $ 5,320 $ 5,341 $ 14,182 Television cost impairments - - 2,065 - Total $ $ 5,320 $ 7,406 $ 14,182

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Jul. 31, 2021
Payables and Accruals [Abstract]
Schedule of accrued expenses	(in thousands) July 31, October 31, Royalties $ 1,040 $ 1,268 Payroll, bonus, accrued vacation and payroll taxes 1,176 844 Other 714 346 Total $ 2,930 $ 2,458

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Jul. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	(in thousands) July 31, October 31, Equipment $ 526 $ 424 Furniture and fixtures 106 105 Leasehold improvements 826 826 Computer software 24 20 1,482 1,375 Less accumulated depreciation (1,114 ) (965 ) Property and equipment, net $ 368 $ 410

Commitments (Tables)

Commitments (Tables)	9 Months Ended
	Jul. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments required under operating leases	Maturity of Lease Liability Total Fiscal years ending October 31: Rest of 2021 $ 157 2022 354 2023 13 2024 7 Thereafter - Total minimum lease payments $ 531 Less: imputed interest (12 ) Present value of future minimum lease payments $ 519

Deconsolidation of Subsidiary (

Deconsolidation of Subsidiary (Tables)	9 Months Ended
	Jul. 31, 2021
Deconsolidation Of Subsidiary Disclosure [Abstract]
Schedule of analysis of assets and liabilities over which the Company lost control	(in thousands) March 31, Current assets Cash and cash equivalents $ 215 Trade accounts receivable 1 Inventory 62 Other current assets 9 Noncurrent assets Intangible assets, net 10 Right-of-use assets 226 Other noncurrent assets 64 Current liabilities Trade accounts payable (38 ) Operating lease obligation- current (64 ) Related party notes payable (50 ) Non-current liabilities Operating lease obligations -long term (169 ) Net assets deconsolidated $ 266
Schedule of loss on deconsolidation of subsidiary	(in thousands) Nine Month Fair value of interest retained $ 25 Consideration received 100 Carrying amount of interest retained: Net assets deconsolidated (266 ) Noncontrolling interests 106 Loss on deconsolidation of subsidiary $ (35 )
Schedule of net cash outflow arising from deconsolidation of the subsidiary	(in thousands) Nine Month The balance of cash and cash equivalents deconsolidated $ (115 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Jul. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of operating and investing cash flows from discontinued operations	Results of discontinued operations Three months ended Nine months ended, (in thousands) 2021 2020 2021 2020 Revenue $ - $ 1,272 $ 1,427 $ 7,367 Direct cost of revenue - 718 946 3,645 Selling, general and administrative - 1,321 1,649 6,124 Depreciation and amortization - 355 295 919 Bad Debt - 95 (109 ) 577 Total costs and expenses - 2,489 2,781 11,265 Loss from operations - (1,217 ) (1,354 ) (3,898 ) Interest expense (income), net - (30 ) 6 (49 ) Other income, net - 121 68 129 Loss before income taxes - (1,126 ) (1,280 ) (3,818 ) (Provision for) benefit from income taxes - - - - Loss from discontinued operations, net $ - $ (1,126 ) $ (1,280 ) $ (3,818 )
Schedule of cash flows	Nine months ended (in thousands) 2021 2020 Depreciation and amortization $ 185 $ 604 Amortization of finance lease 109 315 Capital expenditure (22 ) (322 ) Gain on extinguishment of PPP loan (68 ) -
Schedule of assets and liabilities of discontinued operations	Assets and liabilities of Discontinued Operations July 31, October 31, (in thousands) 2021 2020 Assets Cash $ - $ 1,621 Trade receivables, net - 844 Prepaid expenses - 368 Total current assets* - Property and equipment, net - 1,274 Right-of-use assets, net - 4,649 Intangible assets, net - 142 Goodwill - 2,110 Other assets - 163 Total Assets $ - $ 11,171 Liabilities Trade accounts payable - 891 Accrued expenses - 368 Deferred revenue - 664 Government loan- current portion - 1,125 Operating lease obligations-current portion - 909 Finance lease obligations- current portion - 342 Income taxes payable and other current liabilities - 71 Total current liabilities* - Government loan- long term portion - 684 Operating lease obligations – long term portion - 3,034 Finance lease obligations – long term portion - 452 Total non-current liabilities* - Total Liabilities $ - $ 8,540

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020	Oct. 31, 2020	Apr. 01, 2020
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Operation of clover press interest						19.90%
Diamond [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage	40.30%	17.30%
PRH [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage	42.90%	31.60%
NBC Universal/SyFy [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			11.70%	8.80%
Total Consolidated Revenues [Member] | Diamond [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			30.20%	17.00%
Total Consolidated Revenues [Member] | PRH [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			30.20%	28.20%
Total Consolidated Revenues [Member] | Netflix [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			0.00%	28.60%
Trade Accounts Receivable [Member] | Diamond [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Trade accounts receivable percentage	18.00%		18.00%		3.10%
Trade Accounts Receivable [Member] | PRH [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Consolidated receivables percentage	26.00%		26.00%		8.50%
Trade Accounts Receivable [Member] | Netflix [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			0.00%		15.30%
Trade Accounts Receivable [Member] | NBC Universal/SyFy [Member]
Basis of Presentation and Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risks, percentage			23.40%		6.80%

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - Schedule of variable interest entities - VIEs' [Member] - VIEs [Member] - USD ($) $ in Thousands	Jul. 31, 2021	Oct. 31, 2020
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 82	$ 732
Accounts receivable		12,420
Bank loans		14,204
Total	$ 82	$ 27,356

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details)	9 Months Ended
	Jul. 31, 2021shares
Earnings Per Share [Abstract]
Unvested restricted stock	55,999
Unvested restricted stock options	317,737

Equity (Details)

Equity (Details) - USD ($)	Jul. 16, 2020	Mar. 09, 2020	Jul. 31, 2021	Jul. 14, 2021	Jul. 13, 2020
Equity (Details) [Line Items]
CTM totaling	$ 6,982,305
Received a distribution	$ 6,800,000
Unrecognized compensation cost			$ 256,496
Stock-based compensation arrangements expected recognized			1 year 9 months 18 days
Chairman [Member]
Equity (Details) [Line Items]
Shares issued (in Shares)					314,070
Debt-to-equity conversion		$ 4,000,000
Convertible debt					$ 1,250,000
Class B Common Stock [Member]
Equity (Details) [Line Items]
Additional share issued (in Shares)			14,902
Price per share (in Dollars per share)		$ 6
Shares issued (in Shares)		2,051,002
Gross proceeds		$ 12,300,000
Proceeds from issuance of private placement		$ 415,000
Class B Common Stock [Member] | Minimum [Member]
Equity (Details) [Line Items]
Common stock, authorized shares (in Shares)				12,000,000
Class B Common Stock [Member] | Maximum [Member]
Equity (Details) [Line Items]
Common stock, authorized shares (in Shares)				20,000,000
Class B Common Stock [Member] | Chairman [Member]
Equity (Details) [Line Items]
Common stock, shares issued (in Shares)					314,070

Equity (Details) - Schedule of

Equity (Details) - Schedule of the status of the Company’s grants of restricted shares $ / shares in Units, $ in Thousands	9 Months Ended
	Jul. 31, 2021USD ($)$ / sharesshares
Schedule of the status of the Company’s grants of restricted shares [Abstract]
Number of Non-vested Shares, Outstanding | shares	38,000
Weighted Average Grant Date Fair Value, Outstanding | $ / shares	$ 8.85
Number of Non-vested Shares, Granted | shares	40,002
Weighted Average Grant Date Fair Value, Granted | $ / shares	$ 3.95
Number of Non-vested Shares, Vested | shares	(22,003)
Weighted Average Grant Date Fair Value, Vested | $ / shares	$ 9.52
Number of Non-vested Shares, Cancelled / Forfeited | shares
Weighted Average Grant Date Fair Value, Cancelled / Forfeited | $ / shares
Number of Non-vested Shares, Non-vested shares | shares	55,999
Weighted Average Grant Date Fair Value, Non-vested shares | $ / shares	$ 5.09
Number of Options, Outstanding Beginnning | shares	242,735
Weighted Average Exercise Price, Outstanding Beginnning | $ / shares	$ 6.13
Weighted Average Remaining Contractual Term, Outstanding Beginnning	1 year 4 months 9 days
Aggregate Intrinsic Value, Outstanding Beginnning | $
Number of Options, Granted | shares	95,002
Weighted Average Exercise Price, Granted | $ / shares	$ 4.14
Weighted Average Remaining Contractual Term, Granted	2 years 7 months 17 days
Aggregate Intrinsic Value, Granted | $	$ 2
Number of Options, Exercised | shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Remaining Contractual Term, Exercised
Aggregate Intrinsic Value, Exercised | $
Number of Options, Cancelled / Forfeited | shares	(20,000)
Weighted Average Exercise Price, Cancelled / Forfeited | $ / shares	$ 4
Weighted Average Remaining Contractual Term, Cancelled / Forfeited
Aggregate Intrinsic Value, Cancelled / Forfeited | $
Number of Options, Outstanding, Ending | shares	317,737
Weighted Average Exercise Price, Outstanding, Ending | $ / shares	$ 5.67
Weighted Average Remaining Contractual Term, Outstanding, Ending	1 year 8 months 26 days
Aggregate Intrinsic Value, Outstanding, Ending | $	$ 7
Number of Options, Exercisable | shares	104,403
Weighted Average Exercise Price, Exercisable | $ / shares	$ 7.76
Weighted Average Remaining Contractual Term, Exercisable	1 year 8 months 19 days
Aggregate Intrinsic Value, Exercisable | $	$ 2

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of interest payable on loan	9 Months Ended
	Jul. 31, 2021shares
Fiscal 2021 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	6,710
Fiscal 2021 [Member] | December 31, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	6,710
Fiscal 2021 [Member] | September 30, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares
Fiscal 2021 [Member] | June 30, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares
Fiscal 2021 [Member] | March 31, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares
Fiscal 2021 [Member] | January 9, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares
Fiscal 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	71,447
Fiscal 2020 [Member] | September 30, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	9,710
Fiscal 2020 [Member] | June 30, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	10,335
Fiscal 2020 [Member] | March 31, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	14,816
Fiscal 2020 [Member] | January 9, 2020 [Member]
Equity (Details) - Schedule of interest payable on loan [Line Items]
Total shares	36,586

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of outstanding warrants to related party loans - Class B - Common Stock [Member]	9 Months Ended
	Jul. 31, 2021$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Shares | shares	98,336
Type of Share	Class B Common Stock
Price | $ / shares	$ 26.44
Expiration	Mar. 30, 2022
Number of Shares | shares	89,243
Type of Share	Class B Common Stock
Price | $ / shares	$ 42.02
Expiration	Aug. 21, 2023

Stock Based Compensation (Detai

Stock Based Compensation (Details) - USD ($)	Mar. 11, 2021	Jul. 13, 2020	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020	Mar. 14, 2019	Sep. 03, 2009
Stock Based Compensation (Details) [Line Items]
Selling, general and administrative expenses (in Dollars)			$ 87,000	$ 47,000	$ 246,000	$ 577,000
2009 Incentive Plan [Member]
Stock Based Compensation (Details) [Line Items]
Outstanding options awarded					10,000
Class B Common Stock [Member] | 2019 Incentive Plan [Member]
Stock Based Compensation (Details) [Line Items]
Reserved shares							300,000
Reserved grant of awards subject to adjustment	700,000	450,000			261,483
Class B Common Stock [Member] | 2009 Incentive Plan [Member]
Stock Based Compensation (Details) [Line Items]
Reserved shares								285,860

Loans (Details)

Loans (Details)	Apr. 02, 2021USD ($)	Jan. 04, 2021CAD ($)	Apr. 27, 2020USD ($)	Nov. 21, 2018CAD ($)	Aug. 21, 2018	Jun. 21, 2018CAD ($)	Nov. 02, 2021	Nov. 24, 2020
Loans (Details) [Line Items]
Related party loans description					the Company entered into a loan agreement with the Company’s Chairman of the Board of Directors $5,000,000. Interest accrued at prime rate plus 1% and the loan was due to mature on August 20, 2022. Payment of principal and interest were payable from 70% of the Free Cash Flow, as defined in the loan agreement, of the Company’s CTM Media Group Inc. subsidiary. All outstanding shares of CTM Media Group Inc. stock were pledged as security under the agreement. On December 1, 2019, the Company amended the agreement providing that up to 60% of the interest due may, at the option of the Company, be paid in shares of Class B common stock (and the remaining amount in cash) with such shares valued based on the average closing prices for the Class B common stock on the ten trading days immediately prior to the applicable interest due date. The cumulative shares issued in connection with the loan interest was 63,255. The interest was to be paid quarterly on the loan. In conjunction with the loan, the Company issued the lender a warrant to purchase up to 89,243 shares of the Company’s Class B Common Stock with an exercise price of $42.02. The warrant expires August 21, 2023. On July 13, 2020 $1,250,000 was converted into 314,070 shares of Class B Common Stock (Note 3). On February 15, 2021 the Company closed the previously announced CTM Sale and since the cancelation of the indebtedness was the purchase price the Company wrote down the loan of $3,750,000, the outstanding balance is nil.
Aggregate amount				$ 27,700,000
Financing commitment in the aggregate amount						$ 23,521,000
Interim financing certain receivables		$ 7,868,000
Proceeds from loans	$ 1,195,680		$ 1,195,679
Loan maturity date	Apr. 1, 2026		Apr. 15, 2022
Interest at rate								1.00%
Subsequent Event [Member]
Loans (Details) [Line Items]
Interest at rate							1.00%

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
IDWP [Member]
Business Segment Information (Details) [Line Items]
Total Assets	$ 13,485	$ 12,836
IDWE [Member]
Business Segment Information (Details) [Line Items]
Total Assets	4,150	29,972
IDWMH [Member]
Business Segment Information (Details) [Line Items]
Total Assets	$ 7,020	$ 9,258

Business Segment Information _2

Business Segment Information (Details) - Schedule of operating results for the business segments - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Jul. 31, 2021		Jul. 31, 2020		Jul. 31, 2021	Jul. 31, 2020
Segment Reporting Information [Line Items]
Revenues		$ 6,779		$ 8,487		$ 25,332	$ 28,093
Income (loss) from operations		(2,082)		(3,409)		(6,768)	(7,862)
Loss from discontinued operations, net				(1,126)		(1,280)	(3,818)
Net income (loss)		(941)		(4,548)		(4,656)	(11,774)
IDWP [Member]
Segment Reporting Information [Line Items]
Revenues	[1]	6,779		5,216		18,416	16,197
Income (loss) from operations	[1]	74		(40)		(808)	(594)
Loss from discontinued operations, net	[1]
Net income (loss)	[1]	74		(40)		(808)	(593)
IDWE [Member]
Segment Reporting Information [Line Items]
Revenues	[2]			3,271		6,916	11,896
Income (loss) from operations	[2]	(1,842)		(3,232)		(5,178)	(6,622)
Loss from discontinued operations, net	[2]
Net income (loss)	[2]	(1,890)		(3,232)		(5,063)	(6,623)
CTM [Member]
Segment Reporting Information [Line Items]
Revenues
Income (loss) from operations
Loss from discontinued operations, net				(1,126)		(1,280)	(3,818)
Net income (loss)				(1,126)		(1,280)	(3,818)
IDWMH [Member]
Segment Reporting Information [Line Items]
Revenues			[3]		[3]
Income (loss) from operations		(314)	[3]	(137)	[3]	(782)	(646)
Loss from discontinued operations, net			[3]		[3]
Net income (loss)		$ 875	[3]	$ (150)	[3]	$ 2,495	$ (740)
[1]	IDWP includes Clover Press through March 31, 2020. As of April 1, 2020, Clover Press was valued at the cost method and was no longer consolidated.
[2]	IDWE includes Thought Bubble LLC and Word Balloon LLC which consist of only television costs.
[3]	IDWMH reported net income in the three and nine months ended July 31, 2021 as a result of PPP loan forgiveness and the sale of CTM.

Trade Accounts Receivable and_3

Trade Accounts Receivable and Deferred Revenue (Details) - USD ($)	Jul. 31, 2021	Nov. 01, 2019
Receivables [Abstract]
Opening balance of trade accounts receivable		$ 43,462,000
Performance obligations on deferred revenue, percentage	100.00%

Trade Accounts Receivable and_4

Trade Accounts Receivable and Deferred Revenue (Details) - Schedule of trade accounts receivable - USD ($) $ in Thousands	Jul. 31, 2021	Oct. 31, 2020
Schedule of trade accounts receivable [Abstract]
Accounts receivable	$ 6,235	$ 23,246
Less allowance for sales returns	(168)	(296)
Less allowance for doubtful accounts		(29)
Accounts receivable, net	$ 6,067	$ 22,921

Trade Accounts Receivable and_5

Trade Accounts Receivable and Deferred Revenue (Details) - Schedule of changes in deferred revenue $ in Thousands	9 Months Ended
	Jul. 31, 2021USD ($)
Schedule of changes in deferred revenue [Abstract]
Beginning balance, October 31, 2020	$ 2,385
Deferral of revenue	591
Recognition of deferred revenue	(710)
Return of previously collected funds	(22)
Ending balance, July 31, 2021	$ 2,244

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory - USD ($)	Jul. 31, 2021	Oct. 31, 2020
Schedule of inventory [Abstract]
Work in progress	$ 584,000	$ 1,004,000
Finished goods	2,743,000	2,750,000
Total	$ 3,327,000	$ 3,754

Prepaid Expenses (Details) - Sc

Prepaid Expenses (Details) - Schedule of prepaid expenses - USD ($)	Jul. 31, 2021	Oct. 31, 2020
Schedule of prepaid expenses [Abstract]
Royalties and deposits	$ 2,007,000	$ 1,061,000
Insurance	89,000	134,000
Other prepaids	284,000	166,000
Total	$ 2,380,000	$ 1,361

Television Costs and Amortiza_3

Television Costs and Amortization (Details)	9 Months Ended
	Jul. 31, 2022USD ($)
Forecast [Member]
Television Costs and Amortization (Details) [Line Items]
Amortization expense for television costs	$ 1,204,000

Television Costs and Amortiza_4

Television Costs and Amortization (Details) - Schedule of television costs and amortization - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020	Oct. 31, 2020
Television Costs and Amortization (Details) - Schedule of television costs and amortization [Line Items]
Television Costs Total	$ 1,502		$ 1,502		$ 2,926
Total		$ 5,320	7,406	$ 14,182
In-production [Member]
Television Costs and Amortization (Details) - Schedule of television costs and amortization [Line Items]
Television Costs Total					435
In-development [Member]
Television Costs and Amortization (Details) - Schedule of television costs and amortization [Line Items]
Television Costs Total	1,502		1,502		$ 2,491
Television cost amortization [Member]
Television Costs and Amortization (Details) - Schedule of television costs and amortization [Line Items]
Total		5,320	5,341	14,182
Television cost impairments [Member]
Television Costs and Amortization (Details) - Schedule of television costs and amortization [Line Items]
Total			$ 2,065

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of accrued expenses - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jul. 31, 2021	Oct. 31, 2020
Schedule of accrued expenses [Abstract]
Royalties	$ 1,040	$ 1,268
Payroll, bonus, accrued vacation and payroll taxes	1,176	844
Other	714	346
Total	$ 2,930	$ 2,458

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 62,000	$ 61,000	$ 182,000	$ 190,000

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Jul. 31, 2021	Oct. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,482	$ 1,375
Less accumulated depreciation	(1,114)	(965)
Property and equipment, net	368	410
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	526	424
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	106	105
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	826	826
Computer software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 24	$ 20

Commitments (Details)

Commitments (Details) - USD ($)	Oct. 31, 2020	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Lease agreements with terms		3 years		3 years
Operating leases		1 year 2 months 1 day		1 year 2 months 1 day
Weighted-average discount rate		4.59%		4.59%
Operating leases expenses		$ 124,960	$ 139,437	$ 374,880	$ 493,149
Cash paid operating leases expenses		149,651	$ 178,508	436,577	$ 543
Right-of-use-asset related to operating leases	$ 1,037,434	$ 1,037,434		1,037,434
Accumulated amortization related to operating leases	$ 266,488			$ 615,463

Commitments (Details) - Schedul

Commitments (Details) - Schedule of future minimum lease payments required under operating leases $ in Thousands	Jul. 31, 2021USD ($)
Schedule of future minimum lease payments required under operating leases [Abstract]
Rest of 2021	$ 157
2022	354
2023	13
2024	7
Thereafter
Total minimum lease payments	531
Less: imputed interest	(12)
Present value of future minimum lease payments	$ 519

Deconsolidation of Subsidiary_2

Deconsolidation of Subsidiary (Details)	Apr. 02, 2020	Jul. 31, 2021
Deconsolidation of Subsidiary (Details) [Line Items]
Deconsolidation of subsidiary, description		Loss on deconsolidation of subsidiary was included in other expense on the condensed consolidated statements of operations for the three and nine months ended July 31, 2020. The technique used to measure fair value was calculating the net present value of future EBITDA projected over five years. The transaction was not with a related party. The continuing involvement consists of 19.9% ownership and an officer of IDWMH has one of three seats on the board.
IDWMH [Member]
Deconsolidation of Subsidiary (Details) [Line Items]
Effective interest percentage	19.90%

Deconsolidation of Subsidiary_3

Deconsolidation of Subsidiary (Details) - Schedule of analysis of assets and liabilities over which the Company lost control - Deconsolidation of Subsidiary [Member] $ in Thousands	Mar. 31, 2020USD ($)
Current assets
Cash and cash equivalents	$ 215
Trade accounts receivable	1
Inventory	62
Other current assets	9
Noncurrent assets
Intangible assets, net	10
Right-of-use assets	226
Other noncurrent assets	64
Current liabilities
Trade accounts payable	(38)
Operating lease obligation- current	(64)
Related party notes payable	(50)
Non-current liabilities
Operating lease obligations -long term	(169)
Net assets deconsolidated	$ 266

Deconsolidation of Subsidiary_4

Deconsolidation of Subsidiary (Details) - Schedule of loss on deconsolidation of subsidiary - Deconsolidation of Subsidiary [Member] $ in Thousands	Jul. 31, 2021USD ($)
Deconsolidation of Subsidiary (Details) - Schedule of loss on deconsolidation of subsidiary [Line Items]
Fair value of interest retained	$ 25
Consideration received	100
Carrying amount of interest retained:
Net assets deconsolidated	(266)
Noncontrolling interests	106
Loss on deconsolidation of subsidiary	$ (35)

Deconsolidation of Subsidiary_5

Deconsolidation of Subsidiary (Details) - Schedule of net cash outflow arising from deconsolidation of the subsidiary $ in Thousands	Jul. 31, 2021USD ($)
Schedule of net cash outflow arising from deconsolidation of the subsidiary [Abstract]
The balance of cash and cash equivalents deconsolidated	$ (115)

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Feb. 15, 2021	Jul. 14, 2020	Jul. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operations, description		(i) the cancelation of $3.75 million of indebtedness owed by IDWMH to the Chairman’s designee, (ii) a contingent payment of up to $3.25 million based upon a recovery of quarterly revenues of CTM to 90% of its fiscal 2019 levels during the 18-month period following the CTM Sale Date, and (iii) a contingent payment if CTM is sold within 36 months the CTM Sale Date for more than $4.5 million. Prior to executing the SPA, the Company obtained a third-party’s valuation of CTM and a fairness opinion that stated the consideration being received by the Company in the CTM Sale was fair. In addition to the Company’s Board of Directors approving the CTM Sale, the Audit Committee of the Board of Directors, which is comprised entirely of independent directors, approved the CTM Sale in compliance with the Company’s Statement of Policy with respect to Related Person Transactions. The CTM Sale was also approved by (1) stockholders representing a majority of the combined voting power of the Company’s outstanding capital stock and (2) stockholders representing a majority of the combined voting power of the Company’s outstanding capital stock not held by the Chairman or immediate family members of the Chairman, including, without limitation, trusts or other vehicles for the benefit of any of such immediate family members or entities under the control of such persons.  On December 15, 2020, the right, title and interest to the SPA were assigned to The Brochure Distribution Trust, a South Dakota trust.    The Company does not expect to have significant continuing involvement with CTM after the sale closes.
Wrote down the loan	$ 3,750,000
Gain net asset	$ 2,123,219
Stock based compensation for discontinued operations in selling, general and administrative expenses			$ 0
Gain on sale of CTM			2,123,000
Gain on disposal of ROU assets			97,000
Disposal of discontinued operations			$ (902,000)

Discontinued Operations (Deta_2

Discontinued Operations (Details) - Schedule of operating and investing cash flows from discontinued operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2021	Jul. 31, 2020
Schedule of operating and investing cash flows from discontinued operations [Abstract]
Revenue		$ 1,272	$ 1,427	$ 7,367
Direct cost of revenue		718	946	3,645
Selling, general and administrative		1,321	1,649	6,124
Depreciation and amortization		355	295	919
Bad Debt		95	(109)	577
Total costs and expenses		2,489	2,781	11,265
Loss from operations		(1,217)	(1,354)	(3,898)
Interest expense (income), net		(30)	6	(49)
Other income, net		121	68	129
Loss before income taxes		(1,126)	(1,280)	(3,818)
(Provision for) benefit from income taxes
Loss from discontinued operations, net		$ (1,126)	$ (1,280)	$ (3,818)

Discontinued Operations (Deta_3

Discontinued Operations (Details) - Schedule of cash flows - USD ($) $ in Thousands	9 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Schedule of cash flows [Abstract]
Depreciation and amortization	$ 185	$ 604
Amortization of finance lease	109	315
Capital expenditure	(22)	(322)
Gain on extinguishment of PPP loan	$ (68)

Discontinued Operations (Deta_4

Discontinued Operations (Details) - Schedule of assets and liabilities of discontinued operations - USD ($) $ in Thousands		Jul. 31, 2021	Oct. 31, 2020
Assets
Cash			$ 1,621
Trade receivables, net			844
Prepaid expenses			368
Total current assets	[1]
Property and equipment, net			1,274
Right-of-use assets, net			4,649
Intangible assets, net			142
Goodwill			2,110
Other assets			163
Total Assets			11,171
Liabilities
Trade accounts payable			891
Accrued expenses			368
Deferred revenue			664
Government loan- current portion			1,125
Operating lease obligations-current portion			909
Finance lease obligations- current portion			342
Income taxes payable and other current liabilities			71
Total current liabilities	[1]
Government loan- long term portion			684
Operating lease obligations – long term portion			3,034
Finance lease obligations – long term portion			452
Total non-current liabilities	[1]
Total Liabilities			$ 8,540
[1]	The assets and liabilities of the disposal group classified as held for sale are all classified as current on Assets and Liabilities of Discontinued Operations since it’s probable the sale will occur and proceeds will be collected within one year. Therefore, no sub totals between current and non-current have been displayed. Since the sale of the discontinued operations the assets and liabilities are no longer reflected above.

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	Aug. 06, 2021USD ($)shares
Subsequent Events (Details) [Line Items]
Sale of shares (in Shares) | shares	2,875,000
Gross consideration	$ 10,350,000
Underwriters commissions	724,500
Underwriters expenses	$ 75,000