Daniels Corporate Advisory (DCAC) 10-Q 5 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	May 31, 2022	Aug. 05, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	May 31, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--11-30
Entity File Number	333-169128
Entity Registrant Name	DANIELS CORPORATE ADVISORY COMPANY, INC.
Entity Central Index Key	0001498291
Entity Tax Identification Number	04-3667624
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Parker Towers, 104-60
Entity Address, Address Line Two	Queens Boulevard
Entity Address, Address Line Three	12th Floor
Entity Address, City or Town	Forest Hills
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11375
City Area Code	(347)
Local Phone Number	242-3148
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,566,855,043

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	May 31, 2022	Nov. 30, 2021
Current assets:
Cash and cash equivalents	$ 36,710	$ 181,088
Accounts receivable, net	17,588	7,896
Other receivables	38,980
Inventory	200,468	208,504
Prepaid expenses and other current assets		6,096
Total current assets	293,746	403,584
Property and equipment, net	594,939	701,006
Total assets	888,685	1,104,590
Current liabilities:
Accounts payable and accrued liabilities	768,884	710,333
Accounts payable and accrued liabilities – related party	820,034	726,233
Notes payable, related party	685,000	685,000
Notes payable, net of loan discounts	865,537	801,986
Derivative liabilities	1,081,206	875,487
Related party payables	107,706	168,081
Total current liabilities	4,328,367	3,967,120
Other noncurrent liabilities	297,694	338,081
Total liabilities	4,626,061	4,305,201
Commitments and contingencies
Preferred Stock:
Redeemable convertible preferred stock, Series B, $0.001 par value. 1,000,000 shares authorized; 43,750 and 240,000 shares issued and outstanding as of May 31, 2022 and November 30, 2021, respectively	16,009	101,972
Stockholders’ Deficit:
Series A preferred stock, $0.001 par value. 100,000 shares authorized; 100,000 shares issued and outstanding as of May 31, 2022 and November 30, 2021, respectively	100	100
Common stock, $0.001 par value. 6,000,000,000 shares authorized; 1,566,855,043 and 779,298,529 shares issued and outstanding as of May 31, 2022 and November 30, 2021, respectively	1,566,855	779,299
Additional paid-in capital	8,463,860	8,366,837
Accumulated deficit	(13,719,851)	(12,384,470)
Accumulated other comprehensive loss	(64,349)	(64,349)
Total stockholders’ deficit	(3,753,385)	(3,302,583)
Total liabilities, preferred stock and stockholders’ deficit	$ 888,685	$ 1,104,590

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	May 31, 2022	Nov. 30, 2021	Feb. 24, 2020
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,100,000	1,100,000
Preferred stock, shares outstanding	43,750
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	6,000,000,000	6,000,000,000
Common stock, shares issued	1,566,855,043	779,298,529
Common stock, shares outstanding	1,566,855,043	779,298,529
Series B Preferred Stock [Member]
Redeemable convertible preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Redeemable convertible preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Redeemable convertible preferred stock, shares issued	43,750	240,000
Redeemable convertible preferred stock, shares outstanding	43,750	240,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2022	May 31, 2021
Income Statement [Abstract]
Revenue	$ 410,464	$ 1,142,479	$ 993,233	$ 2,355,421
Cost of goods sold	271,083	835,108	607,698	1,658,382
Gross profit	139,381	307,371	385,535	697,039
Selling, general and administrative expenses	290,560	288,625	643,543	664,207
Income (loss) from operations	(151,179)	18,746	(258,008)	32,832
Other income (expense)
Gain (loss) on change in derivative liabilities	(163,124)	1,257,168	(693,245)	424,307
Interest income (expense), net	(115,018)	(192,640)	(239,842)	(358,264)
Other income (expense), net	30,101	12,297	30,101	12,297
Total other income (expense)	(248,041)	1,076,825	(902,986)	78,340
Income (loss) before income taxes	(399,220)	1,095,571	(1,160,994)	111,172
Provision for income taxes (benefit)
Net income (loss)	(399,220)	1,095,571	(1,160,994)	111,172
Deemed dividend on preferred stock	59,036	94,619	174,387	209,283
Net income (loss) attributable to common stockholders	$ (458,256)	$ 1,000,952	$ (1,335,381)	$ (98,111)
Basic and diluted earnings (loss) per common share	$ 0	$ 0.03	$ 0	$ 0
Diluted earnings (loss) per common share	$ 0	$ 0.01	$ 0	$ 0
Weighted-average number of common shares outstanding:
Basic	510,664,460	29,933,017	1,454,919,602	310,455,861
Diluted	510,664,460	251,172,633	1,454,919,602	310,455,861
Comprehensive loss:
Unrealized gain (loss)
Comprehensive income (loss)	$ (399,220)	$ 1,095,571	$ (1,160,994)	$ 111,172

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Series B Callable Preferred Stock [Member] Preferred Stock [Member]	Series A Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Nov. 30, 2020	$ 35,536	$ 100	$ 241,775	$ 7,993,255	$ (12,055,320)	$ (64,349)	$ (3,884,539)
Beginning balance, shares at Nov. 30, 2020	125,600	100,000	241,774,989
Net income (loss)					111,172		111,172
Accrued dividends and accretion of conversion feature on Series B preferred stock	154,561				(154,561)		(154,561)
Conversion of Series B preferred stock into common stock	$ (133,136)		$ 63,586	69,550			133,136
Conversion of Series B preferred stock into common stock, shares	(125,600)		63,586,234
Relief of derivative liability from conversion of Series B preferred stock into common stock				165,649			165,649
Deemed dividends related to conversion feature of Series B preferred stock					(54,722)		(54,722)
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts	$ 8,230
Issuance of preferred stock in connection with sales made under private or public offerings, shares	195,500
Conversion of convertible notes and accrued interest into common stock			$ 114,504	11,846			126,350
Conversion of convertible notes and accrued interest into common stock, shares			114,503,977
Issuance of common stock in exchange for consulting, professional and other services			$ 10,764	38,485			49,249
Issuance of common stock in exchange for consulting, professional and other services, shares			10,763,581
Ending balance, value at Feb. 28, 2021	$ 32,916	$ 100	$ 300,798	8,175,401	(13,154,383)	(64,349)	(4,742,433)
Ending Balance, shares at Feb. 28, 2021	152,000	100,000	300,797,682
Beginning balance, value at Nov. 30, 2020	$ 35,536	$ 100	$ 241,775	7,993,255	(12,055,320)	(64,349)	(3,884,539)
Beginning balance, shares at Nov. 30, 2020	125,600	100,000	241,774,989
Net income (loss)							111,172
Other unrealized gain (loss)
Ending balance, value at May. 31, 2021	$ 65,191	$ 100	$ 430,629	8,278,785	(12,153,431)	(64,349)	(3,508,266)
Ending Balance, shares at May. 31, 2021	195,500	100,000	430,628,781
Beginning balance, value at Feb. 28, 2021	$ 32,916	$ 100	$ 300,798	8,175,401	(13,154,383)	(64,349)	(4,742,433)
Beginning balance, shares at Feb. 28, 2021	152,000	100,000	300,797,682
Net income (loss)					1,095,571		1,095,571
Accrued dividends and accretion of conversion feature on Series B preferred stock	82,345				(82,345)		(82,345)
Conversion of Series B preferred stock into common stock	$ (58,300)		$ 27,762	30,538			58,300
Conversion of Series B preferred stock into common stock, shares	(55,000)		27,761,905
Relief of derivative liability from conversion of Series B preferred stock into common stock				57,145			57,145
Deemed dividends related to conversion feature of Series B preferred stock					(12,274)		(12,274)
Other unrealized gain (loss)
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts	$ 8,230
Issuance of preferred stock in connection with sales made under private or public offerings, shares	98,500
Conversion of convertible notes and accrued interest into common stock			$ 102,069	15,701			117,770
Conversion of convertible notes and accrued interest into common stock, shares			102,069,194
Ending balance, value at May. 31, 2021	$ 65,191	$ 100	$ 430,629	8,278,785	(12,153,431)	(64,349)	(3,508,266)
Ending Balance, shares at May. 31, 2021	195,500	100,000	430,628,781
Beginning balance, value at Nov. 30, 2021	$ 101,972	$ 100	$ 779,299	8,366,837	(12,384,470)	(64,349)	(3,302,583)
Beginning balance, shares at Nov. 30, 2021	240,000	100,000	779,298,529
Net income (loss)					(1,160,994)		(1,160,994)
Accrued dividends and accretion of conversion feature on Series B preferred stock	168,437				(168,437)		(168,437)
Conversion of Series B preferred stock into common stock	$ (254,400)		$ 586,146	(331,746)			254,400
Conversion of Series B preferred stock into common stock, shares	(240,000)		586,146,366
Relief of derivative liability from conversion of Series B preferred stock into common stock				371,405			371,405
Deemed dividends related to conversion feature of Series B preferred stock					(5,950)		(5,950)
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts
Issuance of preferred stock in connection with sales made under private or public offerings, shares	43,750
Conversion of convertible notes and accrued interest into common stock			$ 137,550	(92,756)			44,794
Conversion of convertible notes and accrued interest into common stock, shares			137,550,600
Issuance of common stock in exchange for consulting, professional and other services			$ 63,860	(6,000)			57,860
Issuance of common stock in exchange for consulting, professional and other services, shares			63,859,548
Relief of derivative liability from conversion of convertible notes and accrued interest into common stock				156,120			156,120
Ending balance, value at Feb. 28, 2022	$ 56,746	$ 100	$ 1,269,734	8,509,505	(13,261,595)	(64,349)	(3,546,605)
Ending Balance, shares at Feb. 28, 2022	136,250	100,000	1,269,733,831
Beginning balance, value at Nov. 30, 2021	$ 101,972	$ 100	$ 779,299	8,366,837	(12,384,470)	(64,349)	(3,302,583)
Beginning balance, shares at Nov. 30, 2021	240,000	100,000	779,298,529
Net income (loss)							(1,160,994)
Other unrealized gain (loss)
Ending balance, value at May. 31, 2022	$ 16,009	$ 100	$ 1,566,855	8,463,860	(13,719,851)	(64,349)	(3,753,385)
Ending Balance, shares at May. 31, 2022	43,750	100,000	1,566,855,043
Beginning balance, value at Feb. 28, 2022	$ 56,746	$ 100	$ 1,269,734	8,509,505	(13,261,595)	(64,349)	(3,546,605)
Beginning balance, shares at Feb. 28, 2022	136,250	100,000	1,269,733,831
Net income (loss)					(399,220)		(399,220)
Accrued dividends and accretion of conversion feature on Series B preferred stock	57,313				(57,313)		(57,313)
Conversion of Series B preferred stock into common stock	$ (98,050)		$ 297,121	(199,071)			98,050
Conversion of Series B preferred stock into common stock, shares	(92,500)		297,121,212
Relief of derivative liability from conversion of Series B preferred stock into common stock				153,426			153,426
Deemed dividends related to conversion feature of Series B preferred stock					(1,723)		(1,723)
Other unrealized gain (loss)
Ending balance, value at May. 31, 2022	$ 16,009	$ 100	$ 1,566,855	$ 8,463,860	$ (13,719,851)	$ (64,349)	$ (3,753,385)
Ending Balance, shares at May. 31, 2022	43,750	100,000	1,566,855,043

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	May 31, 2022	May 31, 2021
Cash flows from operating activities of continuing operations:
Net income (loss)	$ (1,160,994)	$ 111,172
Adjustments to reconcile net loss to cash used in operating activities:
Bad debt expense	12,761
Depreciation and amortization	78,308	77,598
Common stock issued in exchange for fees and services	57,860	49,249
Gain (loss) on change in derivative liabilities	693,245	(424,307)
Gain (loss) on disposal of property and equipment	(30,101)	(12,297)
Note conversion fees	1,500
Changes in operating assets and liabilities:
Accounts receivable	(22,452)	(10,344)
Other receivables	(38,980)
Accounts payable and accrued liabilities – related party	93,800
Inventory	8,036	(353,030)
Prepaid expenses and other current assets	6,096	86,000
Accounts payable and accrued liabilities	110,877	162,732
Related party payables	(60,375)	140,077
Net used in operating activities	(250,419)	(173,150)
Cash flows from investing activities:
Proceeds received from the disposal of property and equipment	57,860
Purchase of property and equipment		(215,145)
Net cash provided by (used in) investing activities	57,860	(215,145)
Cash flows from financing activities:
Note payable - non-current	(40,387)	217,475
Series B preferred stock dividend payable	(5,950)
Proceeds from issuance of preferred stock, net of issuance costs	40,000	195,500
Proceeds from commercial loans payable	284,500	82,189
Repayments of commercial loans payable	(229,982)	(148,155)
Net cash provided by financing activities	48,181	347,009
Net decrease in cash and cash equivalents	(144,378)	(41,286)
Cash and cash equivalents at beginning of period	181,088	200,858
Cash and cash equivalents at end of period	36,710	159,572
Supplemental disclosure of cash flow information:
Cash paid for interest	94,756
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible notes and accrued interest into common stock	44,795	126,350
Conversion of Series B preferred stock into common stock	254,400	133,136
Accrued dividends and accretion of conversion feature on Series B preferred stock	168,437	154,562
Deemed dividends related to conversion feature of Series B preferred stock	5,950	54,721
Relief of derivative liability from conversion of Series B preferred stock into common stock	371,405	165,650
Relief of derivative liability from conversion of convertible notes into common stock	$ 156,120

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION Daniels Corporate Advisory Company, Inc. (“Daniels” or the Company) was incorporated in the State of Nevada May 2, 2002 The Company formed Payless Truckers, Inc. (“Payless”), a wholly-owned subsidiary, which was incorporated in the State of Nevada, on April 11, 2018. Payless is a trucking company whose principal business is to acquire, refurbish, add location electronics, advertise and sell or lease commercial vehicles to long haul drivers.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company has prepared the accompanying condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company believes these condensed consolidated financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation of its consolidated financial position and consolidated results of operations for the periods presented. All intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Risk and Uncertainties The Company’s future results of operations and financial condition will be impacted by the following factors, among others: its lack of capital resources, dependence on third-party management to operate the companies in which it invests and dependence on the successful development and marketing of any new products in new and existing markets. Generally, the Company is unable to predict the future status of these areas of risk and uncertainty. However, negative trends or conditions in these areas could have an adverse effect on its business. Interim Financial Statements These unaudited consolidated financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the condensed consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These condensed consolidated financial statements should be read in conjunction with the financial statements for the fiscal year ended November 30, 2021 and notes thereto and other pertinent information contained in our Form 10-K/A the Company has filed with the Securities and Exchange Commission (the “SEC”) on March 28, 2022. The results of operations for the six months ended May 31, 2022, are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2022. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $ 250,000 Accounts receivable Accounts receivable are customer obligations due under normal trade terms which are recorded at net realizable value. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be required. The Company has established doubtful accounts of $ 8,526 Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. If the Company’s actual collection experience changes, revisions to its allowance may be required. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. During the six months ended May 31, 2022, the Company wrote off $ 12,761 Inventory Inventory consists of well-maintained, class 8 heavy duty trucks primarily acquired at auction. Inventory is valued at the lower of cost (specific identification method) or net realizable value. An allowance for potential non-saleable inventory due to movement, current conditions or obsolescence is based upon a review of inventory quantities, past history and expected future usage. The Company believes that no Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) by recording, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Fair Value of Financial Instruments In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “ Fair Value Measurements and Disclosures ● Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3—Inputs that are both significant to the fair value measurement and unobservable. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, accounts payable and accrued expenses, notes payable, notes payable to related parties, related parties payable and derivative liabilities. The Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis. The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial statements. Comprehensive Income (Loss) ASC Topic 220 (SFAS No. 130) establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events from non-owner sources. Other-Than-Temporary Impairment All of our non-marketable and other investments are subject to a periodic impairment review. Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. When events or changes in circumstances indicate that long-lived assets other than goodwill may be impaired, an evaluation is performed to determine if a write-down to fair value is required. When an asset is classified as held for sale, the asset’s book value is evaluated and adjusted to the lower of its carrying amount or fair value less cost to sell. In addition, depreciation and amortization ceases while it is classified as held for sale. The indicators that we use to identify those events and circumstances include: ● the investee’s revenue and earnings trends relative to predefined milestones and overall business prospects; ● the general market conditions in the investee’s industry or geographic area, including regulatory or economic changes; ● factors related to the investee’s ability to remain in business, such as the investee’s liquidity, debt ratios, and the rate at which the investee is using its cash; and ● the investee’s receipt of additional funding at a lower valuation. If an investee obtains additional funding at a valuation lower than our carrying amount or a new round of equity funding is required for the investee to remain in business, and the new round of equity does not appear imminent, it is presumed that the investment is other than temporarily impaired, unless specific facts and circumstances indicate otherwise. Revenue and Cost Recognition The Company recognizes revenue in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation We recognize revenue when we satisfy performance obligations by the transfer of control of products or services to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those products or services. We recognize revenue from class 8 heavy duty truck sales to customers when we satisfy our performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. We also recognize revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. Revenue is recognized and related accounts receivable is recorded when the Company has transferred a good or service to a customer and our right to receive consideration is unconditional through the completion of our performance obligation. We had net accounts receivable totaling $ 17,588 7,896 Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, “Leases” (ASC 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning December 1, 2018. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. Right-of-Use assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease right-of-use assets and operating lease liabilities on the Company’s condensed consolidated balance sheets. The adoption did not impact the Company’s beginning retained earnings, or prior year consolidated statements of income and statements of cash flows. As of May 31, 2022, the Company’s office is currently leased on month-to-month basis. The Company does not have ROU assets and operating lease liabilities as of May 31, 2022. Property and Equipment, net Vehicles and equipment, net is reported at cost less accumulated depreciation, which is generally provided on the straight-line method over the estimated useful lives of the assets. Upon sale or retirement of an asset, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation – Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the six months ended May 31, 2022, the Company issued 63,859,548 57,860 Income Taxes The Company, a C-corporation, accounts for income taxes under ASC Topic 740 (SFAS No. 109). Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “ Uncertainty in Income Taxes” Net Loss Per Share The Company reports basic and diluted earnings per share (EPS) according to the provisions of ASC Topic 260, which requires the presentation of basic EPS and, for companies with complex capital structures, diluted EPS. Basic EPS excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) available to common stockholders, adjusted by other changes in income or loss that would result from the assumed conversion of those potential common shares, by the weighted number of common shares and common share equivalents (unless their effect is antidilutive) outstanding. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive. Thus, these equivalents are not included in the calculation of diluted loss per share, resulting in basic and diluted loss per share being equal. Comparative Figures Certain figures have been reclassified to conform with current year presentation. Recently Issued Accounting Pronouncements On June 16, 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced an expected credit loss model for the impairment of financial assets measured at amortized cost basis. That model replaces the probable, incurred loss model for those assets. Through the amendments in that Update, the Board added Topic 326, Financial Instruments— Credit Losses, and made several consequential amendments to the Codification. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The Company will adopt the new standard effective December 1, 2023 and does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	May 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS The Company currently rents space from its president, Mr. Arthur Viola. This is a month-to-month rental and there is no commitment beyond each month. The monthly rent expense is approximately $ 2,250 Effective December 15, 2016, Mr. Viola entered into a $ 685,000 December 15, 2018 10% Mr. Viola has the option to convert any portion of the unpaid principal balance into the Company’s common stock at a discount to market of 50% at any time. 960,750 390,906 During 2016, Mr. Viola personally funded $ 10,200 Mr. Viola is entitled to receive a salary of $ 175,000 87,500 809,834 716,033 The Company’s wholly-owned subsidiary Payless Truckers, Inc. has received net loan proceeds aggregating $ 50,000 1,500 3,500 Two companies owned by Payless’ former President and certain family members have loaned the Company floor plan financing for a monthly fee per truck financed. During the six months ended May 31, 2022 and 2021, financing fees and interest totaling approximately $ 4,252 2,134 12,071

GOING CONCERN

GOING CONCERN	6 Months Ended
	May 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 4 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business as they become due. For the six months ended May 31, 2022, the Company realized net loss of $ 1,335,381 4,034,621 98,111 3,563,536 1,658,243 36,710 1,655,067 181,088 As such, there is substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as such is dependent upon management’s ability to successfully execute its business plan, including increasing revenues through the sale of existing and future product offerings and reducing expenses in order to meet the Company’s current and future obligations. In addition, the Company’s ability to continue as a going concern is dependent upon management’s ability to successfully satisfy, refinance or replace its current indebtedness. Failure to satisfy existing or obtain new financing may have a material adverse impact on the Company’s operations and liquidity. The Company is expanding its operations through its leasing program. It believes that it is well positioned to generate significant recurring revenue and cash flows required to sustain its operations. However, even if the Company is successful in executing its plan, the Company may not generate enough revenue to satisfy all of its current obligations as they become due in addition to its outstanding indebtedness. Until the Company consistently generates positive cash flow from its operations, or successfully satisfies, refinances or replaces its current indebtedness, there is substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result if the Company is unable to operate as a going concern.

COVID-19

COVID-19	6 Months Ended
	May 31, 2022
Unusual or Infrequent Items, or Both [Abstract]
COVID-19	NOTE 5 - COVID-19 In early 2020, the World Health Organization declared the rapidly spreading coronavirus disease (COVID-19) outbreak a pandemic. This pandemic has resulted in governments worldwide enacting emergency measures to combat the spread of the virus. Due to the outbreak and spread of COVID-19, the Company’s management and advisors responsible for financial reporting have experienced administrative delays, include travel restrictions and reduced work hours. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at May 31, 2022. The Company is not may

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	May 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 - PROPERTY AND EQUIPMENT The following table sets forth the components of the Company’s Vehicles and equipment at May 31, 2022 and November 30, 2021: SCHEDULE OF COMPONENTS OF PROPERTY AND EQUIPMENT May 31, 2022 Cost Disposal Accumulated Depreciation Net Book Value Machinery and equipment 6,432 0 (4,953 ) 1,479 Vehicles 880,951 (45,714 ) (241,777 ) 593,460 Total property and equipment $ 887,383 $ (45,714 ) $ (246,730 ) $ 594,939 November 30, 2021 Cost Accumulated Depreciation Net Book Value Machinery and equipment 6,432 (3,881 ) 2,551 Vehicles 880,951 (182,496 ) 698,445 Total property and equipment $ 887,383 $ (186,377 ) $ 701,006 For the six months ended May 31, 2022 and 2021, the Company recorded depreciation expense of $ 78,308 77,598 30,101

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	May 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 7 - NOTES PAYABLE Convertible Notes On August 31, 2015, the Company entered in convertible note agreement with a private and accredited investor, LG Capital, in the amount of $ 75,000 8% February 28, 2016 .03 .08 0 195 236 55,224 55,224 25,875 23,672 On December 30, 2015, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC, in the amount of $ 130,000 10% September 30, 2016 .03 .16 0 208 269 98,459 98,459 46,075 41,166 On January 21, 2016, the Company entered in convertible note agreement with a private and accredited investor, John De La Cross Capital Partners Inc., in the amount of $ 8,000 5 .03 .16 0 208 269 4,000 4,000 1,488 1,388 On November 23, 2016, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC, in the amount of $ 61,000 12 August 23, 2017 .03 .16 0 208 269 78,700 97,944 177,538,569 On October 15, 2018, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $ 350,000 12 July 15, 2019 2.67 2.70 0 390 423 21,648 21,648 137,550,600 222,522 244,170 140,487 148,599 On February 14, 2019, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $ 57,750 12 November 14, 2019 2.53 2.540 0 309 339 57,500 57,500 13,662 10,266 On July 22, 2019, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $ 75,250 12 April 22, 2020 1.76 1.95 0 1,313 1,467 75,250 75,250 23,692 19,189 Commercial Loans On May 28, 2021, the Company executed two future receivables sale and purchase agreements with Sutton Funding. Under the agreements, the Company sold an aggregate of $ 210,000 150,000 1,591 6,213 On June 21, 2021, the Company executed a merchant cash advance agreement with Consistent Funding. Under the agreement, the Company sold an aggregate of $ 142,000 100,000 1,076 24,087 On November 8, 2021, the Company executed a merchant cash advance agreement with Consistent Funding. Under the agreement, the Company sold an aggregate of $ 145,000 100,000 656 52,557 96,361 On December 10, 2021, the Company executed a merchant cash advance agreement with Consistent Funding. Under the agreement, the Company sold an aggregate of $ 116,000 80,000 967 29,486 On January 26, 2022, the Company executed a merchant cash advance agreement with Gem Funding. Under the agreement, the Company sold an aggregate of $ 100,100 70,000 596 51,612 On April 7, 2022, the Company executed a merchant cash advance agreement with Gem Funding. Under the agreement, the Company sold an aggregate of $ 41,700 30,000 348 19,653 On March 4, 2022, the Company executed a merchant cash advance agreement with E Advance Services, LLC. Under the agreement, the Company sold an aggregate of $ 88,200 60,000 767 37,667 From time to time, the Company issues secured promissory notes to individual lenders to finance truck purchases for the Company’s rental program. Annual interest rates on such notes are generally 30 48 459,253 161,559 21,545

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	May 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITIES	NOTE 8 - DERIVATIVE LIABILITIES The Company accounts for derivative financial instruments in accordance with ASC 815, which requires that all derivative financial instruments be recorded in the balance sheets either as assets or liabilities at fair value. The Company’s derivative liability is an embedded derivative associated with one of the Company’s convertible promissory notes. The convertible promissory notes were issued at various times but with similar terms and are therefore being termed as one instrument for this footnote, (the “Note”), is a hybrid instruments which contain an embedded derivative feature which would individually warrant separate accounting as a derivative instrument under Paragraph 815-10-05-4. The embedded derivative feature includes the conversion feature to the Note. Pursuant to Paragraph 815-10-05-4, the value of the embedded derivative liability has been bifurcated from the debt host contract and recorded as a derivative liability resulting in a reduction of the initial carrying amount (as unamortized discount) of the notes, which are amortized as debt discount to be presented in other (income) expenses in the statements of operations using the effective interest method over the life of the notes. The embedded derivative within the note have been valued using the Black Scholes approach, recorded at fair value at the date of issuance; and marked-to-market at each reporting period end date with changes in fair value recorded in the Company’s statements of operations as “change in the fair value of derivative instrument”. As of May 31, 2022 and November 30, 2021, the estimated fair value of derivative liability was determined to be $ 1,081,206 875,487 Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at November 30, 2021: SUMMARY OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 875,487 $ – $ – $ 875,487 $ 875,487 Total derivative liabilities $ 875,487 $ – $ – $ 875,487 $ 875,487 Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at May 31, 2022: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,081,206 $ – $ – $ 1,081,206 $ 1,081,206 Total derivative liabilities $ 1,081,206 $ – $ – $ 1,081,206 $ 1,081,206 Summary of the Changes in Fair Value of Level 3 Financial Liabilities The table below provides a summary of the changes in fair value of derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the six months ended May 31, 2022: SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 FINANCIAL LIABILITIES Derivative Liabilities Balance - November 30, 2021 $ 875,487 Addition of new derivative liabilities from issuance of series B preferred stock 53,592 Relief of derivative liabilities from conversion of convertible notes (156,120 ) Relief of derivative liabilities from conversion of series B preferred stock (371,405 ) Loss (Gain) on change in fair value of the derivative 679,652 Balance - May 31, 2022 $ 1,081,206

EQUITY

EQUITY	6 Months Ended
	May 31, 2022
Equity [Abstract]
EQUITY	NOTE 9 – EQUITY The Company is authorized to issue two classes of shares being designated preferred stock and common stock. Preferred Stock The number of shares of preferred stock authorized is 1,100,000 0.001 100,000 43,750 240,000 Series A Preferred Stock Mr. Arthur D. Viola, the Company’s president, owns 100,000 shares of super voting preferred stock entitling him to vote sixty-six and two-thirds percent (66.67%) of the common stock shares in any common stock vote Series B Preferred Stock On February 24, 2020, the Company filed a certificate of designations with the State of Nevada, designating 1,000,000 1.00 0.001 10% 35% 20 All shares of mandatorily redeemable convertible preferred stock have been presented outside of permanent equity in accordance with ASC 480, Classification and Measurement of Redeemable Securities On December 31, 2020, the Company sold 53,500 10% 50,000 88,694 On January 13, 2021, the Company sold 43,500 10% 40,000 50,753 On March 2, 2021, the Company sold 43,500 10% 40,000 55,774 On May 20, 2021, the Company sold 55,000 10% 51,250 46,771 On June 28, 2021, the Company redeemed 53,500 79,234 22,524 On June 28, 2021, the Company sold 53,750 10% 50,000 43,990 On July 14, 2021, the Company sold 58,750 10% 55,000 72,325 On September 2, 2021, the Company sold 48,750 10% 45,000 41,002 On September 3, 2021, the Company sold 43,750 10% 40,000 40,365 On February 1, 2022, the Company sold 43,750 12% 40,000 53,592 As of May 31, 2022, the estimated fair value of these derivative liabilities was determined to be $ 54,157 212,093 During the six months ended May 31, 2022, the Company recorded $ 162,486 5,951 43,750 29,486 Common Stock The number of shares of common stock authorized is 6,000,000,000 0.001 Six months ended May 31, 2022 During the six months ended May 31, 2022, the Company issued 137,550,600 21,647 and accrued interest of $ 21,647 1,500 During the six months ended May 31, 2022, the Company issued 586,146,366 240,000 14,400 During the six months ended May 31, 2022, the Company issued 63,859,548 57,860 Six months ended May 31, 2021 During the six months ended May 31, 2021, the Company issued 114,503,977 During the six months ended May 31, 2021, the Company issued 63,586,234 125,600 During the six months ended May 31, 2021, the Company issued 10,763,581 49,249 At May 31, 2022 and November 30, 2021, the Company had 1,566,855,043 779,298,529

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	May 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 10 – SEGMENT INFORMATION The Company views its operations and manages its business as one

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	May 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	NOTE 11 – REVENUE RECOGNITION The Company recognizes revenue when it satisfies performance obligations by the transfer of control of products or services to its customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those products or services. SCHEDULE OF REVENUE RECOGNITION Six Months Ended May 31, Revenue 2022 2021 Resale of refurbished trucks $ 615,775 $ 1,932,890 Truck rental 358,673 410,646 Repair revenue 12,396 11,885 Miscellaneous income 6,389 - Total Revenue $ 993,233 $ 2,355,421 The Company recognizes revenue from class 8 heavy duty truck sales to customers when it satisfies its performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. For the six months ended May 31, 2022, the Company recognized sales revenue from the resale of refurbished trucks of $ 615,775 1,932,890 The Company also recognizes revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. 358,673 12,396 410,646 11,885

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	May 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS In accordance with FASB ASC 855-10 Subsequent Events, the Company has analysed its operations subsequent to May 31, 2022, to the date these unaudited consolidated condensed financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company has prepared the accompanying condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company believes these condensed consolidated financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation of its consolidated financial position and consolidated results of operations for the periods presented. All intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Risk and Uncertainties	Risk and Uncertainties The Company’s future results of operations and financial condition will be impacted by the following factors, among others: its lack of capital resources, dependence on third-party management to operate the companies in which it invests and dependence on the successful development and marketing of any new products in new and existing markets. Generally, the Company is unable to predict the future status of these areas of risk and uncertainty. However, negative trends or conditions in these areas could have an adverse effect on its business.
Interim Financial Statements	Interim Financial Statements These unaudited consolidated financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the condensed consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These condensed consolidated financial statements should be read in conjunction with the financial statements for the fiscal year ended November 30, 2021 and notes thereto and other pertinent information contained in our Form 10-K/A the Company has filed with the Securities and Exchange Commission (the “SEC”) on March 28, 2022. The results of operations for the six months ended May 31, 2022, are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2022.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $ 250,000
Accounts receivable	Accounts receivable Accounts receivable are customer obligations due under normal trade terms which are recorded at net realizable value. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be required. The Company has established doubtful accounts of $ 8,526 Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. If the Company’s actual collection experience changes, revisions to its allowance may be required. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. During the six months ended May 31, 2022, the Company wrote off $ 12,761
Inventory	Inventory Inventory consists of well-maintained, class 8 heavy duty trucks primarily acquired at auction. Inventory is valued at the lower of cost (specific identification method) or net realizable value. An allowance for potential non-saleable inventory due to movement, current conditions or obsolescence is based upon a review of inventory quantities, past history and expected future usage. The Company believes that no
Related Party Balances and Transactions	Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Instruments	Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) by recording, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “ Fair Value Measurements and Disclosures ● Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3—Inputs that are both significant to the fair value measurement and unobservable. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, accounts payable and accrued expenses, notes payable, notes payable to related parties, related parties payable and derivative liabilities. The Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis. The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial statements.
Comprehensive Income (Loss)	Comprehensive Income (Loss) ASC Topic 220 (SFAS No. 130) establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events from non-owner sources.
Other-Than-Temporary Impairment	Other-Than-Temporary Impairment All of our non-marketable and other investments are subject to a periodic impairment review. Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. When events or changes in circumstances indicate that long-lived assets other than goodwill may be impaired, an evaluation is performed to determine if a write-down to fair value is required. When an asset is classified as held for sale, the asset’s book value is evaluated and adjusted to the lower of its carrying amount or fair value less cost to sell. In addition, depreciation and amortization ceases while it is classified as held for sale. The indicators that we use to identify those events and circumstances include: ● the investee’s revenue and earnings trends relative to predefined milestones and overall business prospects; ● the general market conditions in the investee’s industry or geographic area, including regulatory or economic changes; ● factors related to the investee’s ability to remain in business, such as the investee’s liquidity, debt ratios, and the rate at which the investee is using its cash; and ● the investee’s receipt of additional funding at a lower valuation. If an investee obtains additional funding at a valuation lower than our carrying amount or a new round of equity funding is required for the investee to remain in business, and the new round of equity does not appear imminent, it is presumed that the investment is other than temporarily impaired, unless specific facts and circumstances indicate otherwise.
Revenue and Cost Recognition	Revenue and Cost Recognition The Company recognizes revenue in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation We recognize revenue when we satisfy performance obligations by the transfer of control of products or services to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those products or services. We recognize revenue from class 8 heavy duty truck sales to customers when we satisfy our performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. We also recognize revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. Revenue is recognized and related accounts receivable is recorded when the Company has transferred a good or service to a customer and our right to receive consideration is unconditional through the completion of our performance obligation. We had net accounts receivable totaling $ 17,588 7,896
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, “Leases” (ASC 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning December 1, 2018. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. Right-of-Use assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease right-of-use assets and operating lease liabilities on the Company’s condensed consolidated balance sheets. The adoption did not impact the Company’s beginning retained earnings, or prior year consolidated statements of income and statements of cash flows. As of May 31, 2022, the Company’s office is currently leased on month-to-month basis. The Company does not have ROU assets and operating lease liabilities as of May 31, 2022.
Property and Equipment, net	Property and Equipment, net Vehicles and equipment, net is reported at cost less accumulated depreciation, which is generally provided on the straight-line method over the estimated useful lives of the assets. Upon sale or retirement of an asset, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized.
Share-Based Compensation	Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation – Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the six months ended May 31, 2022, the Company issued 63,859,548 57,860
Income Taxes	Income Taxes The Company, a C-corporation, accounts for income taxes under ASC Topic 740 (SFAS No. 109). Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “ Uncertainty in Income Taxes”
Net Loss Per Share	Net Loss Per Share The Company reports basic and diluted earnings per share (EPS) according to the provisions of ASC Topic 260, which requires the presentation of basic EPS and, for companies with complex capital structures, diluted EPS. Basic EPS excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) available to common stockholders, adjusted by other changes in income or loss that would result from the assumed conversion of those potential common shares, by the weighted number of common shares and common share equivalents (unless their effect is antidilutive) outstanding. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive. Thus, these equivalents are not included in the calculation of diluted loss per share, resulting in basic and diluted loss per share being equal.
Comparative Figures	Comparative Figures Certain figures have been reclassified to conform with current year presentation.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements On June 16, 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced an expected credit loss model for the impairment of financial assets measured at amortized cost basis. That model replaces the probable, incurred loss model for those assets. Through the amendments in that Update, the Board added Topic 326, Financial Instruments— Credit Losses, and made several consequential amendments to the Codification. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The Company will adopt the new standard effective December 1, 2023 and does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	May 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF COMPONENTS OF PROPERTY AND EQUIPMENT	The following table sets forth the components of the Company’s Vehicles and equipment at May 31, 2022 and November 30, 2021: SCHEDULE OF COMPONENTS OF PROPERTY AND EQUIPMENT May 31, 2022 Cost Disposal Accumulated Depreciation Net Book Value Machinery and equipment 6,432 0 (4,953 ) 1,479 Vehicles 880,951 (45,714 ) (241,777 ) 593,460 Total property and equipment $ 887,383 $ (45,714 ) $ (246,730 ) $ 594,939 November 30, 2021 Cost Accumulated Depreciation Net Book Value Machinery and equipment 6,432 (3,881 ) 2,551 Vehicles 880,951 (182,496 ) 698,445 Total property and equipment $ 887,383 $ (186,377 ) $ 701,006

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	May 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SUMMARY OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS	Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at November 30, 2021: SUMMARY OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 875,487 $ – $ – $ 875,487 $ 875,487 Total derivative liabilities $ 875,487 $ – $ – $ 875,487 $ 875,487 Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at May 31, 2022: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,081,206 $ – $ – $ 1,081,206 $ 1,081,206 Total derivative liabilities $ 1,081,206 $ – $ – $ 1,081,206 $ 1,081,206
SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 FINANCIAL LIABILITIES	The table below provides a summary of the changes in fair value of derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the six months ended May 31, 2022: SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 FINANCIAL LIABILITIES Derivative Liabilities Balance - November 30, 2021 $ 875,487 Addition of new derivative liabilities from issuance of series B preferred stock 53,592 Relief of derivative liabilities from conversion of convertible notes (156,120 ) Relief of derivative liabilities from conversion of series B preferred stock (371,405 ) Loss (Gain) on change in fair value of the derivative 679,652 Balance - May 31, 2022 $ 1,081,206

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	May 31, 2022
Revenue from Contract with Customer [Abstract]
SCHEDULE OF REVENUE RECOGNITION	SCHEDULE OF REVENUE RECOGNITION Six Months Ended May 31, Revenue 2022 2021 Resale of refurbished trucks $ 615,775 $ 1,932,890 Truck rental 358,673 410,646 Repair revenue 12,396 11,885 Miscellaneous income 6,389 - Total Revenue $ 993,233 $ 2,355,421

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	6 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
Entity incorporation, state or country code	NV
Date of incorporation	May 02, 2002

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	May 31, 2022	Nov. 30, 2021
Federal deposit insurance corporation - insured, amount	$ 250,000
Allowance for doubtful accounts	8,526
Accounts receivable	12,761
Write-down for slow moving or obsolete inventory	0
Net accounts receivable	$ 17,588	$ 7,896
Common Stock [Member]
Issuance of common stock in exchange for consulting, shares	63,859,548
Issuance of common stock in exchange for consulting, value	$ 57,860

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Dec. 15, 2016	May 31, 2022	May 31, 2021	Nov. 30, 2016	Nov. 30, 2021
Related Party Transaction [Line Items]
Debt face amount		$ 21,648
Accrued interest		21,648
Payless Truckers, Inc [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt		50,000
Financing fees		4,252	$ 2,134
Outstanding loan balance		12,071
Payless Truckers, Inc [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Loan bear flat rates range current		1,500
Payless Truckers, Inc [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Loan bear flat rates range current		3,500
Arthur Viola [Member]
Related Party Transaction [Line Items]
Monthly rent expense		2,250
Related party transaction expenses				$ 10,200
Annually salary received		175,000
Management salaries accrued		87,500	$ 87,500
Total amount of accrued compensation		809,834			$ 716,033
Arthur Viola [Member] | Convertible Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt face amount	$ 685,000	960,750
Debt instrument, maturity date	Dec. 15, 2018
Debt instrument, interest rate	10%
Debt instrument, description	Mr. Viola has the option to convert any portion of the unpaid principal balance into the Company’s common stock at a discount to market of 50% at any time.
Accrued interest		$ 390,906

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2022	May 31, 2021	Nov. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss) attributable to common stockholders	$ 458,256	$ (1,000,952)	$ 1,335,381	$ 98,111
Working capital deficit	4,034,621	$ 3,563,536	4,034,621	$ 3,563,536
Outstanding indebtedness, net of discount	1,658,243		1,658,243		$ 1,655,067
Cash	$ 36,710		$ 36,710		$ 181,088

SCHEDULE OF COMPONENTS OF PROPE

SCHEDULE OF COMPONENTS OF PROPERTY AND EQUIPMENT (Details) - USD ($)	May 31, 2022	Nov. 30, 2021
Property, Plant and Equipment [Line Items]
Cost	$ 887,383	$ 887,383
Disposal	(45,714)
Accumulated Depreciation	(246,730)	(186,377)
Net Book Value	594,939	701,006
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	6,432	6,432
Disposal	0
Accumulated Depreciation	(4,953)	(3,881)
Net Book Value	1,479	2,551
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Cost	880,951	880,951
Disposal	(45,714)
Accumulated Depreciation	(241,777)	(182,496)
Net Book Value	$ 593,460	$ 698,445

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	May 31, 2022	May 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 78,308	$ 77,598
Gain on disposal of property plant equipment	30,101	$ 12,297
Other Income [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Gain on disposal of property plant equipment	$ 30,101

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

6 Months Ended

12 Months Ended

Apr. 07, 2022

Mar. 04, 2022

Jan. 26, 2022

Dec. 10, 2021

Nov. 08, 2021

Jun. 21, 2021

May 28, 2021

Jul. 22, 2019

Feb. 14, 2019

Oct. 15, 2018

Nov. 23, 2016

Dec. 30, 2015

Aug. 31, 2015

May 31, 2022

May 31, 2021

Nov. 30, 2021

Jan. 21, 2016

Debt Instrument [Line Items]

Debt instrument face amount

$ 21,648

Accrued interest

21,648

Notes payable, current

$ 865,537

$ 801,986

Secured Promissory Notes [Member] | Floor Plan Financing [Member] | Individual Lenders [Member]

Debt Instrument [Line Items]

Debt instrument, interest rate

30%

Debt Instrument, Term

48 months

Secured Promissory Notes [Member] | Floor Plan Financing [Member] | Lenders [Member]

Debt Instrument [Line Items]

Notes payable

$ 459,253

Monthly payments of note payable

21,545

Notes payable, current

161,559

Common Stock [Member]

Debt Instrument [Line Items]

Accrued interest

$ 21,647

Debt conversion, shares issued

137,550,600

114,503,977

177,538,569

Convertible Note Agreement [Member] | LG Capital [Member]

Debt Instrument [Line Items]

Debt instrument face amount

$ 75,000

Debt instrument, interest rate

8%

Debt instrument, maturity date

Feb. 28, 2016

Notes payable

$ 55,224

$ 55,224

Accrued interest

25,875

23,672

Convertible Note Agreement [Member] | LG Capital [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.03

Convertible Note Agreement [Member] | LG Capital [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.08

Convertible Note Agreement [Member] | LG Capital [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

Convertible Note Agreement [Member] | LG Capital [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1.95

Convertible Note Agreement [Member] | LG Capital [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

236

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member]

Debt Instrument [Line Items]

Debt instrument face amount

$ 61,000

$ 130,000

78,700

Debt instrument, interest rate

12%

10%

Debt instrument, maturity date

Aug. 23, 2017

Sep. 30, 2016

Notes payable

98,459

98,459

Accrued interest

46,075

41,166

Debt instrument, accrued interest

97,944

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.03

0.03

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.16

0.16

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

0

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

208

208

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

269

269

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member]

Debt Instrument [Line Items]

Debt instrument face amount

$ 8,000

Debt instrument, interest rate

5%

Notes payable

4,000

4,000

Accrued interest

1,488

1,388

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.03

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0.16

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

208

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

269

Convertible Note Agreement [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Debt instrument face amount

$ 75,250

$ 57,750

$ 350,000

Debt instrument, interest rate

12%

12%

12%

Debt instrument, maturity date

Apr. 22, 2020

Nov. 14, 2019

Jul. 15, 2019

Notes payable

222,522

244,170

Accrued interest

140,487

148,599

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1.76

2.53

2.67

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1.95

2.540

2.70

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

0

0

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1,313

309

390

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1,467

339

423

Convertible Note Agreement [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Notes payable

57,500

57,500

Accrued interest

13,662

10,266

Convertible Note Agreement Two [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Notes payable

75,250

75,250

Accrued interest

23,692

19,189

Sale and Purchase Agreements [Member] | Sutton Funding [Member]

Debt Instrument [Line Items]

Sale of future receivable

$ 210,000

Purchase price

150,000

Monthly payments of note payable

$ 1,591

Loans payable

6,213

Cash Advance Agreement [Member] | Consistent Funding One [Member]

Debt Instrument [Line Items]

Sale of future receivable

$ 142,000

Purchase price

100,000

Monthly payments of note payable

$ 1,076

Loans payable

24,087

Cash Advance Agreement [Member] | Consistent Funding Two [Member]

Debt Instrument [Line Items]

Debt instrument face amount

52,557

$ 96,361

Cash Advance Agreement [Member] | Consistent Funding Two [Member] | Commercial Loans [Member]

Debt Instrument [Line Items]

Sale of future receivable

$ 145,000

Purchase price

100,000

Monthly payments of note payable

$ 656

Cash Advance Agreement [Member] | Consistent Funding Three [Member]

Debt Instrument [Line Items]

Debt instrument face amount

29,486

Cash Advance Agreement [Member] | Consistent Funding Three [Member] | Commercial Loans [Member]

Debt Instrument [Line Items]

Sale of future receivable

$ 116,000

Purchase price

80,000

Monthly payments of note payable

$ 967

Cash Advance Agreement [Member] | Gem Funding LLC [Member]

Debt Instrument [Line Items]

Debt instrument face amount

19,653

Sale of future receivable

$ 41,700

$ 100,100

Purchase price

30,000

70,000

Monthly payments of note payable

$ 348

$ 596

Cash Advance Agreement [Member] | E Advance Services, LLC [Member]

Debt Instrument [Line Items]

Debt instrument face amount

37,667

Sale of future receivable

$ 88,200

Purchase price

60,000

Monthly payments of note payable

$ 767

Sales and Purchase Agreement [Member] | Gem Funding LLC [Member]

Debt Instrument [Line Items]

Debt instrument face amount

$ 51,612

SUMMARY OF FAIR VALUE OF FINANC

SUMMARY OF FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($)	May 31, 2022	Nov. 30, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	$ 1,081,206	$ 875,487
Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	1,081,206	875,487
Fair Value, Inputs, Level 1 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	1,081,206	875,487
Derivative Liabilities on Conversion Feature [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	1,081,206	875,487
Derivative Liabilities on Conversion Feature [Member] | Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	1,081,206	875,487
Derivative Liabilities on Conversion Feature [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities
Derivative Liabilities on Conversion Feature [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities
Derivative Liabilities on Conversion Feature [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total derivative liabilities	$ 1,081,206	$ 875,487

SUMMARY OF CHANGES IN FAIR VALU

SUMMARY OF CHANGES IN FAIR VALUE OF LEVEL 3 FINANCIAL LIABILITIES (Details)	6 Months Ended
	May 31, 2022 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value, beginning balance	$ 875,487
Addition of new derivative liabilities from issuance of series B preferred stock	53,592
Relief of derivative liabilities from conversion of convertible notes	(156,120)
Relief of derivative liabilities from conversion of series B preferred stock	(371,405)
Loss (Gain) on change in fair value of the derivative	679,652
Fair value, ending balance	$ 1,081,206

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	May 31, 2022	Nov. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative liability	$ 1,081,206	$ 875,487

EQUITY (Details Narrative)

EQUITY (Details Narrative)											3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 01, 2022 USD ($) shares	Sep. 03, 2021 USD ($) shares	Sep. 02, 2021 USD ($) shares	Jul. 14, 2021 USD ($) shares	Jun. 28, 2021 USD ($) shares	May 20, 2021 USD ($) shares	Mar. 02, 2021 USD ($) shares	Jan. 13, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Feb. 24, 2020 Trading $ / shares shares	Feb. 28, 2022 USD ($)	Feb. 28, 2021 USD ($)	May 31, 2022 USD ($) $ / shares shares	May 31, 2021 USD ($) shares	Nov. 30, 2021 $ / shares shares
Class of Stock [Line Items]
Preferred stock, shares authorized | shares													1,100,000		1,100,000
Preferred stock, par value | $ / shares													$ 0.001		$ 0.001
Preferred stock, shares outstanding | shares													43,750
Deemed dividend | $													$ 5,950	$ 54,721
Unrealized loss on derivatives | $													212,093
Accretion of discounts | $													162,486
Dividends | $													5,951
Unamortized discount | $													$ 29,486
Common stock, shares authorized | shares													6,000,000,000		6,000,000,000
Common stock, par value | $ / shares													$ 0.001		$ 0.001
Accrued interest | $													$ 21,648
Shares issued, shares | $											$ 57,860	$ 49,249
Common stock, shares outstanding | shares													1,566,855,043		779,298,529
Common stock, shares issued | shares													1,566,855,043		779,298,529
Consultants [Member]
Class of Stock [Line Items]
Shares issued, shares | shares													63,859,548	10,763,581
Shares issued, shares | $													$ 57,860	$ 49,249
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized | shares													100,000		100,000
Preferred stock, par value | $ / shares													$ 0.001		$ 0.001
Preferred stock, shares issued | shares													100,000		100,000
Preferred stock, shares outstanding | shares													100,000		100,000
Series A Preferred Stock [Member] | Arthur Viola [Member]
Class of Stock [Line Items]
Preferred stock voting rights													owns 100,000 shares of super voting preferred stock entitling him to vote sixty-six and two-thirds percent (66.67%) of the common stock shares in any common stock vote
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Redeemable convertible preferred stock, shares issued | shares													43,750		240,000
Redeemable convertible preferred stock, shares outstanding | shares													43,750		240,000
Redeemable convertible preferred stock, shares authorized | shares										1,000,000			1,000,000		1,000,000
Redeemable convertible preferred stock, stated value | $ / shares										$ 1
Redeemable convertible preferred stock, par value | $ / shares										$ 0.001			$ 0.001		$ 0.001
Redeemable convertible preferred stock, annual cumulative dividend percentage										10%
Debt closing price percentage										35%
Debt trading days | Trading										20
Conversion of stock, shares converted | shares													586,146,366	63,586,234
Convertible preferred stock, shares issued | shares													240,000	125,600
Accrued dividend | $													$ 14,400
Series B Preferred Stock [Member] | Geneva Roth Remark Holdings, Inc. [Member] | Series B Preferred Stock Purchase Agreement [Member]
Class of Stock [Line Items]
Derivative liabilities | $	$ 53,592	$ 40,365	$ 41,002	$ 72,325	$ 43,990	$ 46,771	$ 55,774	$ 50,753	$ 88,694
Series B Convertible Preferred Stock [Member] | Geneva Roth Remark Holdings, Inc. [Member] | Series B Preferred Stock Purchase Agreement [Member]
Class of Stock [Line Items]
Redeemable convertible preferred stock, annual cumulative dividend percentage	12%	10%	10%	10%	10%	10%	10%	10%	10%
Number of shares sold | shares	43,750	43,750	48,750	58,750	53,750	55,000	43,500	43,500	53,500
Number of shares sold value | $	$ 40,000	$ 40,000	$ 45,000	$ 55,000	$ 50,000	$ 51,250	$ 40,000	$ 40,000	$ 50,000
Derivative liabilities | $													$ 54,157
Shares redeemed, shares | shares					53,500
Shares redeemed, value | $					$ 79,234
Deemed dividend | $					$ 22,524
Common Stock [Member]
Class of Stock [Line Items]
Debt conversion, shares issued | shares													137,550,600	114,503,977	177,538,569
Debt conversion, amount | $													$ 21,647
Accrued interest | $													21,647
Debt conversion fees | $													$ 1,500

SEGMENT INFORMATION (Details Na

SEGMENT INFORMATION (Details Narrative)	6 Months Ended
	May 31, 2022 Segment
Segment Reporting [Abstract]
Number of business segment	1

SCHEDULE OF REVENUE RECOGNITION

SCHEDULE OF REVENUE RECOGNITION (Details) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2022	May 31, 2021
Disaggregation of Revenue [Line Items]
Total Revenue	$ 410,464	$ 1,142,479	$ 993,233	$ 2,355,421
Resale of Refurbished Trucks [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			615,775	1,932,890
Truck Rental [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			358,673	410,646
Repair Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			12,396	11,885
Miscellaneous Income [Member]
Disaggregation of Revenue [Line Items]
Total Revenue			$ 6,389

REVENUE RECOGNITION (Details Na

REVENUE RECOGNITION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2022	May 31, 2021
Disaggregation of Revenue [Line Items]
Sales revenue	$ 410,464	$ 1,142,479	$ 993,233	$ 2,355,421
Revenue termination description			The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination.
Resale of Refurbished Trucks [Member]
Disaggregation of Revenue [Line Items]
Sales revenue			$ 615,775	1,932,890
Truck Rental [Member]
Disaggregation of Revenue [Line Items]
Sales revenue			358,673	410,646
Repair Revenue [Member]
Disaggregation of Revenue [Line Items]
Sales revenue			$ 12,396	$ 11,885