Bare Metal Standard (BRMT) 10-Q 14 Aug 19 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jul. 31, 2018	Aug. 14, 2019
Document And Entity Information
Entity Registrant Name	BARE METAL STANDARD INC.
Entity Central Index Key	0001658880
Document Type	10-Q
Document Period End Date	Jul. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Entity File Number	000-1658880
Entity Current Reporting Status	No
Entity Small Business	true
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		31,845,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($)	Jul. 31, 2018	Oct. 31, 2017
Current assets
Cash	$ 20,171	$ 6,509
Accounts receivable	39,254	31,004
Accounts receivable - related parties	82,265	16,355
Inventory	8,159	31,971
Total current assets	149,849	85,839
Total assets	149,849	85,839
Current liabilities
Accounts payable and accrued liabilities	66,252	46,350
Bank line of credit	33,707
Related party note payable - current portion	1,853
Note payable - current portion	17,217
Total current liabilities	119,029	46,350
Long term liabilities
Related party note payable	3,022
Note payable, net of unamortized discount of $49,341	33,007
Total long term liabilities	36,029
Total liabilities	155,058	46,350
Stockholders' equity (deficit)
Preferred stock, $0.001 par value; 20,000,000 shares authorized; none issued and outstanding as of July 31, 2018 and October 31, 2017, respectively
Common stock, $0.001 par value; 80,000,000 shares authorized; 31,845,000 and 31,675,000 shares issued and outstanding as of July 31, 2018 and October 31, 2017, respectively	31,845	31,645
Additional paid-in capital	371,705	321,905
Accumulated deficit	(408,759)	(314,061)
Total stockholders' equity (deficit)	(5,209)	39,489
Total liabilities and stockholders' equity (deficit)	$ 149,849	$ 85,839

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($)	Jul. 31, 2018	Oct. 31, 2017
Statement of Financial Position [Abstract]
Net of unamortized discounts	$ 49,341	$ 49,341
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	20,000,000	20,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	80,000,000	80,000,000
Common stock, issued	31,845,000	31,675,000
Common stock, outstanding	31,845,000	31,675,000

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Feb. 28, 2017	Jul. 31, 2017	Jul. 31, 2018
Revenue
Total revenue	$ 241,239	$ 190,012		$ 280,161	$ 682,489
Cost of revenue	66,760	23,884		31,904	223,423
Gross income	174,479	166,128		248,257	459,066
Operating expenses
General and administrative expenses	57,359	87,816		80,505	201,173
Depreciation and amortization
Administrative and officer compensation	118,002	76,041		198,043	348,496
Total operating expenses	175,361	163,857		278,548	549,669
Income (Loss) from operations	(882)	2,271		(30,291)	(90,603)
Other expense
Interest expense	(2,890)				(4,095)
Total other expense	(2,890)				(4,095)
Net Income (loss)	$ (3,772)	$ 2,271		$ (30,291)	$ (94,698)
Basic and diluted income (loss) per common share	$ 0	$ 0		$ 0	$ 0
Weighted average common shares outstanding Basic and diluted (in shares)	31,679,432	31,515,000		31,515,000	31,645,000
Product Sales And Services [Member]
Revenue
Total revenue	$ 138,479	$ 100,420		$ 155,866	$ 461,190
Product Sales And Services Related Parties [Member]
Revenue
Total revenue	$ 102,760	$ 89,592		$ 124,295	$ 221,299
Predecessor [Member]
Revenue
Total revenue			$ 147,288
Cost of revenue
Gross income			147,288
Operating expenses
General and administrative expenses			76,905
Depreciation and amortization			4,638
Administrative and officer compensation			129,819
Total operating expenses			211,362
Income (Loss) from operations			(64,074)
Other expense
Interest expense			(2,867)
Total other expense			(2,867)
Net Income (loss)			$ (66,941)
Basic and diluted income (loss) per common share			$ (55.78)
Weighted average common shares outstanding Basic and diluted (in shares)			1,200
Predecessor [Member] | Product Sales And Services [Member]
Revenue
Total revenue			$ 87,925
Predecessor [Member] | Product Sales And Services Related Parties [Member]
Revenue
Total revenue			$ 59,363

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($)	4 Months Ended	5 Months Ended	9 Months Ended
	Feb. 28, 2017	Jul. 31, 2017	Jul. 31, 2018
Cash flows from operating activities
Net (loss) income		$ (30,291)	$ (94,698)
Adjustments to reconcile net loss to net cash (used in) operating activites
Depreciation
Amortization of debt discount			659
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable		(29,786)	(8,250)
(Increase) decrease in accounts receivable - related parties		(15,097)	(65,910)
(Increase) decrease in inventory		(1,309)	23,812
Increase (decrease) in accounts payable		28,140	19,902
Net cash used in operating activities		(48,343)	(124,485)
Cash flows from financing activities
Proceeds received from note payable - related party			5,000
Repayment of note payable - related party			(125)
Bank line of credit			36,000
Repayment of line of credit			(2,293)
Note payable			100,000
Repayment of note payable			(435)
Net cash provided by financing activities			138,147
Increase in cash and cash equivalents		(48,343)	13,662
Cash, beginning balance		51,547	6,509
Cash, ending balance	$ 51,547	3,204	20,171
Cash paid during the nine months:
Interest			3,436
Income taxes
Non-cash investing and financing activities
Debt discount from warrants issued with note payable			50,000
Common stock issued as collateral on note payable			$ 200
Predecessor [Member]
Cash flows from operating activities
Net (loss) income	(66,941)
Adjustments to reconcile net loss to net cash (used in) operating activites
Depreciation	4,639
Amortization of debt discount
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	14,580
(Increase) decrease in accounts receivable - related parties	177
(Increase) decrease in inventory
Increase (decrease) in accounts payable	29,592
Net cash used in operating activities	(17,953)
Cash flows from financing activities
Proceeds received from note payable - related party	2,250
Repayment of note payable - related party	(34,587)
Bank line of credit
Repayment of line of credit
Note payable
Repayment of note payable	(2,839)
Net cash provided by financing activities	(35,176)
Increase in cash and cash equivalents	(53,129)
Cash, beginning balance	55,456	$ 2,327
Cash, ending balance	2,327
Cash paid during the nine months:
Interest	2,856
Income taxes
Non-cash investing and financing activities
Debt discount from warrants issued with note payable
Common stock issued as collateral on note payable

ORGANIZATION, BASIS OF PRESENTA

ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT	9 Months Ended
	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 – ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT The Company was incorporated, as Bare Metal Standard, Inc., (the Company) on November 12, 2015 under the laws of the State of Idaho. Bare Metal Standard provides management services for franchisees who perform fire prevention and mitigation services to commercial kitchens by cleaning their exhaust systems on a mandated schedule enforced by insurance and fire and safety prevention codes. On March 1, 2017, Bare Metal Standard, Inc. entered into a Management Agreement with Taylor Brothers Holdings, Inc. which is an operating company and has common majority shareholders and directors. The officers and directors of Bare Metal Standard were officers and directors of Taylor Brothers. James Bedal and Mike Taylor have resigned their positions with Taylor Brothers and work full time for Bare Metal Standard. The agreement term has no expiration and can be terminated by the Company at any time with written notice to the other partner. As a result of the management agreement, Bare Metal is to provide, on behalf of Taylor Brothers, certain management services, having full authorization, on behalf of Taylor Brothers to provide all the services and all the activities, normally provided by Taylor Brothers, under the Taylor Brothers franchise agreements, previously entered into by Taylor Brothers and the franchisees Bare Metal became responsible for servicing franchisee agreements and receiving 100% of the revenues associated with those agreements assumed for the support and maintenance of the preexisting franchise agreements of Taylor Brothers Holdings franchisees as Taylor Brothers Holdings has ceased selling franchises. Bare Metal is due all collections from franchisees. Bare Metal Standard assumed the business operations of the existing franchise agreements while potential liabilities arising from said agreements will remain with Taylor Brothers. Additionally, on November 1, 2017 Bare Metal, entered into a royalty free license agreement with Taylor Brothers Holdings Inc. with the right to sublease, the use of Trade Name Bare Metal Standard and related industry know-how including proprietary software in exchange for a monthly fee of $2,000 paid in arrears. As a result of the above transactions with Taylor Brothers Holdings Inc., under Regulation S-X for reporting purposes Taylor Brother Holdings, Inc. is considered a business. Thus, Taylor Brothers Holdings, Inc. is viewed as Predecessor entity for reporting purposes, and Bare Metal is viewed as a Successor entity. Bare Metal Standard is, currently, seeking the same management opportunities in other industries. The Company intends to sell franchises in the commercial kitchen fire prevention and mitigation services environment, but, in addition, is looking for the same opportunities in other discipline Basis of Presentation The unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the United States Securities and Exchange Commission. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited financial statements contain all the adjustments necessary (consisting only of normal recurring adjustments) to present the financial position of the Company as of July 31, 2018 and the results of operations and cash flows for the periods presented. The results of operations for the three and nine months ended July 31, 2019 are not necessarily indicative of the operating results for the full fiscal year. These financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended October 31, 2018. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent year ended October 31, 2017 have been omitted. For periods after the commencement of the Management Agreement (March 1, 2017), the Company is referred to as the Successor and its results of operations includes, the results of operations from Bare Metal Standard for the nine months subsequent to October 31, 2017. For periods previous to the inception of the Management Agreement , the Company is referred to as the Predecessor and its results of operations includes only Taylor Brothers Holdings Inc. . A black line separates the nine months ended July 31, 2018 successor results and the five months successor from the four months (predecessor) for the comparable four months ended period ended February 28, 2017, to highlight the lack of comparability between these periods. Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. In March 2018, the Company formed BRMT Franchising, LLC, a Texas limited liability company that is a wholly-owned subsidiary of the Company. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company has accumulated losses and shareholders’ deficit. These matters, among others, raise substantial doubt about the Company's ability to continue as a going concern. While the Company is attempting to increase sales and generate additional revenues, the Company's cash position may not be significant enough to support the Company's daily operations. If the Company is unable to obtain additional financing through the issuance of debt or equity, the Company may be unable to continue as a going concern. While the Company believes in the viability of its strategy to generate additional revenues and in its ability to raise additional funds, there can be no assurances to that effect. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Restatement During the year ended October 31, 2018, the Company determined that as a result of the above transactions with Taylor Brothers Holdings Inc., under Regulation S-X for reporting purposes Taylor Brother Holdings, Inc. is considered a business. Thus, Taylor Brothers Holdings, Inc. is viewed as Predecessor entity for reporting purposes, and Bare Metal is viewed as a Successor entity. Therefore, the previously reported results of operations and cash flows for the nine months ended July 31, 2017 must be separated between Successor and Predecessor periods. The table below summarizes previously reported amounts and the restated presentation of the statement of operations and statement of cash flows: As Previously Reported As Restated As Restated Nine Months Five Months Four Months Ended Ended Ended Statements of Operations July 31, 2017 July 31, 2017 February 28, 2017 (Successor) (Predecessor) Revenue Product sales and services $ 220,282 $ 155,866 $ 87,925 Product sales and services - related parties 148,418 124,295 59,363 Total revenue 368,700 280,161 147,288 Cost of revenue 80,756 31,904 - Gross income 287,944 248,257 147,288 Operating expenses General and administrative expenses 319,581 80,505 76,905 Depreciation and amortization - - 4,638 Administrative and officer compensation - 198,043 129,819 Total operating expenses 319,581 278,548 211,362 Income (Loss) from operations (31,637 ) (30,291 ) (64,074 ) Other expense Interest expense - - (2,867 ) Total other expense - - (2,867 ) Net Income (loss) $ (31,637 ) $ (30,291 ) $ (66,941 ) Basic and diluted income (loss) per common share $ (0.00 ) $ (0.00 ) $ (55.78 ) Weighted average common shares outstanding Basic and diluted 31,515,000 31,515,000 1,200 As Previously Reported As Restated As Restated Nine Months Five Months Four Months Ended Ended Ended July 31, 2017 July 31, 2017 February 28, 2017 Statements of Cash Flows Successor Successor Predecessor Cash flows from operating activities Net (loss) income $ (31,637 ) $ (30,291 ) $ (66,941 ) Adjustments to reconcile net loss to net cash (used in) operating activites Depreciation - - 4,639 Amortization of debt discount - - - Changes in operating assets and liabilities: (Increase) decrease in accounts receivable (39,465 ) (29,786 ) 14,580 (Increase) decrease in accounts receivable - related parties (49,765 ) (15,097 ) 177 (Increase) decrease in inventory (12,876 ) (1,309 ) - Increase (decrease) in accounts payable 29,459 28,140 29,592 Net cash used in operating activities (104,284 ) (48,343 ) (17,953 ) Cash flows from financing activities Proceeds received from note payable - related party - - 2,250 Repayment of note payable - related party - - (34,587 ) Repayment of note payable - - (2,839 ) Cash received from sale of common stock 20,000 - - Net cash provided by financing activities 20,000 - (35,176 ) Increase in cash and cash equivalents (84,284 ) (48,343 ) (53,129 ) Cash, beginning balance 87,488 51,547 55,456 Cash, ending balance $ 3,204 $ 3,204 $ 2,327 Supplementary information Cash paid during the nine months: Interest $ 3,436 $ - $ 2,856 Income taxes $ - $ - $ -

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jul. 31, 2018
Significant Accounting Policies
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Company's financial statements. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements. Use of Estimates The preparation of the financial statements in conformity with U.S. generally accepted accounting principles 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 financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The more significant estimates and assumptions made by management include allowance for doubtful accounts, inventory valuation, and provision for excess or expired inventory, depreciation of property and equipment, realization of long-lived assets and fair market value of equity instruments issued for goods or services. Accounts Receivable and Allowance for Doubtful Accounts The Company's accounts receivable consists, of amounts owing by franchisees for monthly royalty commitments and for product sales to customers, including the cost of freight incurred to ship the product and other services provided by virtue of the management agreement with Taylor Brothers. Accounts receivable are stated at the amount An allowance for doubtful accounts will be provided for those accounts receivable considered to be uncollectable based on historical experience, and management's evaluation at the end of the period. Bad debts are written off against the allowance when identified. Bare Metal successor determined that no allowance was necessary as of July 31, 2018 or October 31, 2017. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivables. The Company places its cash with high credit quality financial institutions. At times such amounts may exceed federally insure limits. Receivables arising from sales of the Company's products are not collateralized. As of July 31, 2018 successor, total accounts receivable were $121,519 of which $82,265 was owed by a related party. Four unrelated customers represented approximately 90% (43%, 18%, 18%, and 11%) of non-related accounts receivable. Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Accounting for Derivative Liabilities The Company evaluates stock options, stock warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity's Own Equity Beneficial Conversion Features The Company, may, from time to time issue convertible notes that may have conversion prices that create an embedded liability pursuant to accounting guidance. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. The Company determined that it has no financial instruments that meet the criteria for beneficial conversion as of July 31, 2018 and October 31, 2017. Share-Based Compensation The Company accounts for stock-based compensation to employees in accordance with FASB ASC 718 compensation—Stock Compensation. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the latest fair market price of the Company's common stock for common share issuances. Revenue Recognition The Company's revenue is derived from the sale of products, services and training to support the franchisees under its Management agreement with Taylor Brothers, as a percentage of franchisees’ revenue invoiced to their clients, plus specific charges for software usage, sale of consumables and consulting services. The Company recognizes revenue when it is realized or realizable and earned, and therefore only recognizes revenue when a franchise agreement has been entered into and the franchise fee received. The Company recognizes revenue from the sale of products, royalties, and services when the product has been shipped or the services have been provided in accordance with the contract entered into with the customer. Payments received in advance of satisfaction of the relevant criteria for revenue recognition are recorded as advances from customers. The Company has no responsibility for collections, of trade debt, owed to a franchisee by the franchisees’ clients and therefore will not create an allowance for potential uncollectable obligations owing to it by the franchisee, unless it is determined that the franchisee will default on its obligation the Company. In accordance with the guidance in FASB Topic ASC 605, Revenue Recognition Cost of Goods Sold The Company derives its revenue, primarily, from services and consulting. Therefore there are no direct costs, other than labor, associated with those activities. The cost of consumables, which are provided to promote consistency amongst franchisees consists of expendable materials and equipment, designed to provide consistency within operations. Costs are recognized when the related revenue is recorded. Shipping and handling costs for all sales transactions are billed to the franchisee and are included in cost of goods sold for all periods presented. New Accounting Pronouncements The Financial Accounting Standards Board, or FASB, has issued Accounting Standards Update No. 2014-09, Revenue from contracts with Customers (Topic 606), In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity will be required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, ASU No. 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company does not expect the adoption of this standard to have a material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued Accounting Standards Update No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) Statement of Cash Flows. In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other Than Inventory. This new standard eliminates the exception for an intra-entity transfer of an asset other than inventory. Under the new standard, entities should recognize the income tax consequences on an intra-entity transfer of an asset other than inventory when the transfer occurs. This new standard will be effective for the Company on November 1, 2018 and will be applied on a modified retrospective basis through a cumulative effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company has adopted this guidance. In November 2016, the FASB issued Accounting Standards Update No. 2016-18, Restricted Cash (a consensus of the FASB Emerging Issue Task Force) In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on November 1, 2018 and is not expected to have a material impact In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. This standard will be effective for the Company on November 1, 2019, and the Company is currently evaluating the potential impact on its financial statements.

MAJOR CUSTOMERS AND ACCOUNTS RE

MAJOR CUSTOMERS AND ACCOUNTS RECEIVABLE	9 Months Ended
	Jul. 31, 2018
Risks and Uncertainties [Abstract]
MAJOR CUSTOMERS AND ACCOUNTS RECEIVABLE	NOTE 3 – MAJOR CUSTOMERS Bare Metal Standard (successor) has unrelated customers and one related party customer, whose revenue, during the nine months ended July 31, 2018 represented in excess of 10% of the total revenue and in excess of 10% of total accounts receivable. During the three months ended July 31, 2018 Bare Metal Standard (successor) invoiced royalties and sold product and services, including freight, totaling $102,760 or 43% of its total revenue, to one related company, Taylor Brothers Inc. and $138,479 of non-related party revenue or (33%, 13%, and 12%), respectively, to three non-related parties. During the three months ended July 31, 2017 Bare Metal Standard (successor) invoiced royalties and sold product and services, including freight, totaling $89,592 or 47% of its total revenue, to one related company, Taylor Brothers Inc. and $100,420 of non-related party revenue or (38%, 21%, and 20%), respectively, to three non-related parties. During the nine months ended July 31, 2018 Bare Metal Standard (successor) invoiced royalties and sold product and services, including freight, totaling $221,299 or 32% of its total revenue, to one related company, Taylor Brothers Inc. and $461,190 of non-related party revenue or (39%,15%,14% and 11%), respectively, to four non-related parties. During the five months ended July 31, 2017, Bare Metal invoiced $191,866 of non-related party revenue, or (32%, 19%, 16% and 15%), respectively, to four unrelated parties, and $124,295 or 40% to one related party. During the four months ended February 28, 2017, Taylor Brothers Inc. (predecessor) invoiced $87,925 non-related party revenue, or (14%, 11%, and 10%), respectively, to three unrelated parties, and $59,363 or 41% to one related party.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jul. 31, 2018
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 4 – NOTES PAYABLE On June 13, 2018 the Company borrowed $100,000 from a non-related investor. The note is repayable over 120 months with payments of $1,434 at an interest cost of 12%. The note is not convertible, but, is collateralized by 200,000 issued units of the Company’s common stock, which consist of one share of common stock and one warrant to purchase common stock for $2 per share for a period of two years. The estimated value of the warrants of $50,000 was recorded as debt discount and is being amortized over the maturity period of the debt. On July 31, 2018 the note had been reduced by $435. On November 14, 2017 the Company opened a line of credit with a bank in the amount of $40,000 bearing interest at the bank prime rate plus 8.5%. On July 31, 2018 there was $33,707 outstanding. During the nine months ended July 31, 2018 the Company borrowed $36,000 and repaid $2,293.

RELATED PARTY DEBT AND TRANSACT

RELATED PARTY DEBT AND TRANSACTIONS	9 Months Ended
	Jul. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY DEBT AND TRANSACTIONS	NOTE 5 – RELATED PARTY DEBT AND TRANSACTIONS On July 10, 2018 the Company borrowed $5,000 from a related party. The note is unsecured, bears interest at 7%, and is repayable by 36 equal monthly payments of $154 principal and interest. On July 31, 2018 the balance was reduced by $125. We have entered into an agreement with Taylor Brothers Inc. (a Company with common officers and directors) to use their offices. The rent will be $5,000 per month, when Bare Metal Standard completes required funding to support ongoing operations.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Jul. 31, 2018
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 – STOCKHOLDER'S EQUITY Successor Preferred Stock The Company is authorized to issue 20,000,000 shares of preferred stock, par value of $0.001. There are none issued. Common Stock The Company is authorized to issue 80,000,000 shares of common stock, $0.001 par value. During the year ended October 31, 2017, the Company (successor) sold, for cash, 60,000 of its common shares, at a cost of $0.50 per share for total proceeds of $30,000, and issued 70,000 common shares for services with a value $35,000 and accounted for as stock based compensation. On July 13, 2018, the Company issued 200,000 non-convertible common share units, which included warrants, as collateral, to be exercised upon uncured default of the note.

COMMON STOCK WARRANTS

COMMON STOCK WARRANTS	9 Months Ended
	Jul. 31, 2018
Equity [Abstract]
COMMON STOCK WARRANTS	NOTE 7 – COMMON STOCK WARRANTS Between March 1, 2017 and October 31, 2017 the Company (successor) did not sell any common stock units. On July 13, 2018, the Company issued 200,000 common stock units as collateral for a 10 year note payable. Each unit outstanding as of July 31, 2018 consists of one share of our common stock, and one warrant to purchase, for $2.00 and within 24 months of issuance, one share of common stock. The warrants vested upon grant date and will expire between February 8, 2018 and August 1, 2020. None expired during the eight months ended October 31, 2017. 240,000 expired between November 1, 2017 and July 31, 2018. The estimated value of the 200,000 warrants issued in connection with the note payable was $50,000 and was recorded as debt discount and is being amortized over the maturity period of the debt. This value was estimated using a Black Scholes model with the following inputs: dividend yield 0%; expected term of two years’ risk-free rate, and a stock price of $0.50 based on the most recent cash sale price due to the lack of public trading of the Company’s stock. This resulted in a maximum value of the warrants of $50,000. A summary of our stock warrant activity for the period from November 1, 2017 through July 31, 2018 is as follows: Warrants Weighted Weighted Outstanding at beginning of period - October 31, 2017 515,000 2.00 0.73 Expired during the nine months ended July 31, 2018 (240,000) 2.00 - Issued during the nine months ended July 31, 2018 200,000 2.00 2.00 Outstanding at end of period - July 31, 2018 475,000 2.00 0.90 Exercisable at end of period - July 31, 2018 475,000 2.00 0.90 The warrants outstanding and exercisable as of July 31, 2018 had no intrinsic value.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES Management agreement On March 1, 2017, the Company entered into a management agreement with Taylor Brothers Holdings, Inc. to provide all of the services and to conduct all of the activities that were agreed to be undertaken by Taylor Brothers under the Franchise Agreements for providing certain administrative support, including Franchisee training, development of operations manuals and other materials for use by Taylor Brothers’ franchisees; and develop and establish support infrastructures that the Company determines are necessary and appropriate to satisfy Taylor Brothers obligations under the Franchise Agreements. In consideration of the services provided Bare Metal shall be responsible to invoice and collect, per the terms of the Franchise Agreements, under management. All fees so collected will constitute the fees owing under the management agreement. The Agreement does not have a termination date but may be cancelled by either party with appropriate notice.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS On December 24, 2018, our chief executive officer loaned the Company $21,000. The loan has a maturity date of December 20, 2020, and bears interest at 7%, with monthly payments of $940. The Company has made payments of $4,117 against this note payable to date

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jul. 31, 2018
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with U.S. generally accepted accounting principles 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 financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The more significant estimates and assumptions made by management include allowance for doubtful accounts, inventory valuation, and provision for excess or expired inventory, depreciation of property and equipment, realization of long-lived assets and fair market value of equity instruments issued for goods or services.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company's accounts receivable consists, of amounts owing by franchisees for monthly royalty commitments and for product sales to customers, including the cost of freight incurred to ship the product and other services provided by virtue of the management agreement with Taylor Brothers. Accounts receivable are stated at the amount An allowance for doubtful accounts will be provided for those accounts receivable considered to be uncollectable based on historical experience, and management's evaluation at the end of the period. Bad debts are written off against the allowance when identified. Bare Metal successor determined that no allowance was necessary as of July 31, 2018 or October 31, 2017.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivables. The Company places its cash with high credit quality financial institutions. At times such amounts may exceed federally insure limits. Receivables arising from sales of the Company's products are not collateralized. As of July 31, 2018 successor, total accounts receivable were $121,519 of which $82,265 was owed by a related party. Four unrelated customers represented approximately 90% (43%, 18%, 18%, and 11%) of non-related accounts receivable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company's financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Accounting for Derivative Liabilities	Accounting for Derivative Liabilities The Company evaluates stock options, stock warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity's Own Equity
Beneficial Conversion Features	Beneficial Conversion Features The Company, may, from time to time issue convertible notes that may have conversion prices that create an embedded liability pursuant to accounting guidance. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. The Company determined that it has no financial instruments that meet the criteria for beneficial conversion as of July 31, 2018 and October 31, 2017.
Share-Based Compensation	Share-Based Compensation The Company accounts for stock-based compensation to employees in accordance with FASB ASC 718 compensation—Stock Compensation. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the latest fair market price of the Company's common stock for common share issuances.
Revenue Recognition	Revenue Recognition The Company's revenue is derived from the sale of products, services and training to support the franchisees under its Management agreement with Taylor Brothers, as a percentage of franchisees’ revenue invoiced to their clients, plus specific charges for software usage, sale of consumables and consulting services. The Company recognizes revenue when it is realized or realizable and earned, and therefore only recognizes revenue when a franchise agreement has been entered into and the franchise fee received. The Company recognizes revenue from the sale of products, royalties, and services when the product has been shipped or the services have been provided in accordance with the contract entered into with the customer. Payments received in advance of satisfaction of the relevant criteria for revenue recognition are recorded as advances from customers. The Company has no responsibility for collections, of trade debt, owed to a franchisee by the franchisees’ clients and therefore will not create an allowance for potential uncollectable obligations owing to it by the franchisee, unless it is determined that the franchisee will default on its obligation the Company. In accordance with the guidance in FASB Topic ASC 605, Revenue Recognition
Cost of Goods Sold	Cost of Goods Sold The Company derives its revenue, primarily, from services and consulting. Therefore there are no direct costs, other than labor, associated with those activities. The cost of consumables, which are provided to promote consistency amongst franchisees consists of expendable materials and equipment, designed to provide consistency within operations. Costs are recognized when the related revenue is recorded. Shipping and handling costs for all sales transactions are billed to the franchisee and are included in cost of goods sold for all periods presented.
New Accounting Pronouncements	New Accounting Pronouncements The Financial Accounting Standards Board, or FASB, has issued Accounting Standards Update No. 2014-09, Revenue from contracts with Customers (Topic 606), In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity will be required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, ASU No. 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company does not expect the adoption of this standard to have a material impact on the Company’s consolidated financial statements. In August 2016, the FASB issued Accounting Standards Update No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) Statement of Cash Flows. In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other Than Inventory. This new standard eliminates the exception for an intra-entity transfer of an asset other than inventory. Under the new standard, entities should recognize the income tax consequences on an intra-entity transfer of an asset other than inventory when the transfer occurs. This new standard will be effective for the Company on November 1, 2018 and will be applied on a modified retrospective basis through a cumulative effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company has adopted this guidance. In November 2016, the FASB issued Accounting Standards Update No. 2016-18, Restricted Cash (a consensus of the FASB Emerging Issue Task Force) In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on November 1, 2018 and is not expected to have a material impact In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. This standard will be effective for the Company on November 1, 2019, and the Company is currently evaluating the potential impact on its financial statements.

ORGANIZATION, BASIS OF PRESEN_2

ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT (Tables)	9 Months Ended
	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of statement of operations	As Previously Reported As Restated As Restated Nine Months Five Months Four Months Ended Ended Ended Statements of Operations July 31, 2017 July 31, 2017 February 28, 2017 (Successor) (Predecessor) Revenue Product sales and services $ 220,282 $ 155,866 $ 87,925 Product sales and services - related parties 148,418 124,295 59,363 Total revenue 368,700 280,161 147,288 Cost of revenue 80,756 31,904 - Gross income 287,944 248,257 147,288 Operating expenses General and administrative expenses 319,581 80,505 76,905 Depreciation and amortization - - 4,638 Administrative and officer compensation - 198,043 129,819 Total operating expenses 319,581 278,548 211,362 Income (Loss) from operations (31,637 ) (30,291 ) (64,074 ) Other expense Interest expense - - (2,867 ) Total other expense - - (2,867 ) Net Income (loss) $ (31,637 ) $ (30,291 ) $ (66,941 ) Basic and diluted income (loss) per common share $ (0.00 ) $ (0.00 ) $ (55.78 ) Weighted average common shares outstanding Basic and diluted 31,515,000 31,515,000 1,200
Schedule of statements of cash flows	As Previously Reported As Restated As Restated Nine Months Five Months Four Months Ended Ended Ended July 31, 2017 July 31, 2017 February 28, 2017 Statements of Cash Flows Successor Successor Predecessor Cash flows from operating activities Net (loss) income $ (31,637 ) $ (30,291 ) $ (66,941 ) Adjustments to reconcile net loss to net cash (used in) operating activites Depreciation - - 4,639 Amortization of debt discount - - - Changes in operating assets and liabilities: (Increase) decrease in accounts receivable (39,465 ) (29,786 ) 14,580 (Increase) decrease in accounts receivable - related parties (49,765 ) (15,097 ) 177 (Increase) decrease in inventory (12,876 ) (1,309 ) - Increase (decrease) in accounts payable 29,459 28,140 29,592 Net cash used in operating activities (104,284 ) (48,343 ) (17,953 ) Cash flows from financing activities Proceeds received from note payable - related party - - 2,250 Repayment of note payable - related party - - (34,587 ) Repayment of note payable - - (2,839 ) Cash received from sale of common stock 20,000 - - Net cash provided by financing activities 20,000 - (35,176 ) Increase in cash and cash equivalents (84,284 ) (48,343 ) (53,129 ) Cash, beginning balance 87,488 51,547 55,456 Cash, ending balance $ 3,204 $ 3,204 $ 2,327 Supplementary information Cash paid during the nine months: Interest $ 3,436 $ - $ 2,856 Income taxes $ - $ - $ -

COMMON STOCK WARRANTS (Tables)

COMMON STOCK WARRANTS (Tables)	9 Months Ended
	Jul. 31, 2018
Equity [Abstract]
Summary of stock warrant activity	A summary of our stock warrant activity for the period from November 1, 2017 through July 31, 2018 is as follows: Warrants Weighted Weighted Outstanding at beginning of period - October 31, 2017 515,000 2.00 0.73 Expired during the nine months ended July 31, 2018 (240,000) 2.00 - Issued during the nine months ended July 31, 2018 200,000 2.00 2.00 Outstanding at end of period - July 31, 2018 475,000 2.00 0.90 Exercisable at end of period - July 31, 2018 475,000 2.00 0.90

ORGANIZATION, BASIS OF PRESEN_3

ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT (Details) - USD ($)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Feb. 28, 2017	Jul. 31, 2017	Jul. 31, 2018	Jul. 31, 2017
Revenue
Total revenue	$ 241,239	$ 190,012		$ 280,161	$ 682,489
Cost of revenue	66,760	23,884		31,904	223,423
Gross income	174,479	166,128		248,257	459,066
Operating expenses
General and administrative expenses	57,359	87,816		80,505	201,173
Depreciation and amortization
Administrative and officer compensation	118,002	76,041		198,043	348,496
Total operating expenses	175,361	163,857		278,548	549,669
Income (Loss) from operations	(882)	2,271		(30,291)	(90,603)
Other expense
Interest expense	(2,890)				(4,095)
Total other expense	(2,890)				(4,095)
Net Income (loss)	$ (3,772)	$ 2,271		$ (30,291)	$ (94,698)
Basic and diluted income (loss) per common share (in dollars per share)	$ 0	$ 0		$ 0	$ 0
Weighted average common shares outstanding basic and diluted (in shares)	31,679,432	31,515,000		31,515,000	31,645,000
Predecessor [Member]
Revenue
Total revenue			$ 147,288
Cost of revenue
Gross income			147,288
Operating expenses
General and administrative expenses			76,905
Depreciation and amortization			4,638
Administrative and officer compensation			129,819
Total operating expenses			211,362
Income (Loss) from operations			(64,074)
Other expense
Interest expense			(2,867)
Total other expense			(2,867)
Net Income (loss)			$ (66,941)
Basic and diluted income (loss) per common share (in dollars per share)			$ (55.78)
Weighted average common shares outstanding basic and diluted (in shares)			1,200
Product Sales And Services [Member]
Revenue
Total revenue	$ 138,479	$ 100,420		$ 155,866	$ 461,190
Product Sales And Services [Member] | Predecessor [Member]
Revenue
Total revenue			$ 87,925
Product Sales And Services Related Parties [Member]
Revenue
Total revenue	$ 102,760	$ 89,592		$ 124,295	$ 221,299
Product Sales And Services Related Parties [Member] | Predecessor [Member]
Revenue
Total revenue			$ 59,363
As Previously Reported [Member]
Revenue
Total revenue						$ 368,700
Cost of revenue						80,756
Gross income						287,944
Operating expenses
General and administrative expenses						319,581
Depreciation and amortization
Administrative and officer compensation
Total operating expenses						319,581
Income (Loss) from operations						(31,637)
Other expense
Interest expense
Total other expense
Net Income (loss)						$ (31,637)
Basic and diluted income (loss) per common share (in dollars per share)						$ 0
Weighted average common shares outstanding basic and diluted (in shares)						31,515,000
As Previously Reported [Member] | Product Sales And Services [Member]
Revenue
Total revenue						$ 220,282
As Previously Reported [Member] | Product Sales And Services Related Parties [Member]
Revenue
Total revenue						$ 148,418

ORGANIZATION, BASIS OF PRESEN_4

ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT (Details 1) - USD ($)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended		12 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Feb. 28, 2017	Jul. 31, 2017	Jul. 31, 2018	Jul. 31, 2017	Oct. 31, 2017
Cash flows from operating activities
Net (loss) income	$ (3,772)	$ 2,271		$ (30,291)	$ (94,698)
Adjustments to reconcile net loss to net cash (used in) operating activites
Depreciation
Amortization of debt discount					659
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable				(29,786)
(Increase) decrease in accounts receivable - related parties				(15,097)	(65,910)
(Increase) decrease in inventory				(1,309)	23,812
Increase (decrease) in accounts payable				28,140	19,902
Net cash used in operating activities				(48,343)	(124,485)
Cash flows from financing activities
Proceeds received from note payable - related party					5,000
Repayment of note payable - related party					(125)
Repayment of note payable					(435)
Cash received from sale of common stock							$ 30,000
Net cash provided by financing activities					138,147
Increase in cash and cash equivalents				(48,343)	13,662
Cash, beginning balance				51,547	6,509
Cash, ending balance	$ 20,171	3,204	$ 51,547	3,204	20,171	$ 3,204	6,509
Cash paid during the nine months:
Interest					3,436
Income taxes
Predecessor [Member]
Cash flows from operating activities
Net (loss) income			(66,941)
Adjustments to reconcile net loss to net cash (used in) operating activites
Depreciation			4,639
Amortization of debt discount
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable			14,580
(Increase) decrease in accounts receivable - related parties			177
(Increase) decrease in inventory
Increase (decrease) in accounts payable			29,592
Net cash used in operating activities			(17,953)
Cash flows from financing activities
Proceeds received from note payable - related party			2,250
Repayment of note payable - related party			(34,587)
Repayment of note payable			(2,839)
Cash received from sale of common stock
Net cash provided by financing activities			(35,176)
Increase in cash and cash equivalents			(53,129)
Cash, beginning balance			55,456	2,327		55,456	55,456
Cash, ending balance			2,327
Cash paid during the nine months:
Interest			2,856
Income taxes
As Previously Reported [Member]
Cash flows from operating activities
Net (loss) income						(31,637)
Adjustments to reconcile net loss to net cash (used in) operating activites
Depreciation
Amortization of debt discount
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable						(39,465)
(Increase) decrease in accounts receivable - related parties						(49,765)
(Increase) decrease in inventory						(12,876)
Increase (decrease) in accounts payable						29,459
Net cash used in operating activities						(104,284)
Cash flows from financing activities
Proceeds received from note payable - related party
Repayment of note payable - related party
Repayment of note payable
Cash received from sale of common stock						20,000
Net cash provided by financing activities						20,000
Increase in cash and cash equivalents						(84,284)
Cash, beginning balance			$ 87,488			87,488	$ 87,488
Cash, ending balance		$ 3,204		$ 3,204		3,204
Cash paid during the nine months:
Interest						3,436
Income taxes

ORGANIZATION, BASIS OF PRESEN_5

ORGANIZATION, BASIS OF PRESENTATION AND RESTATEMENT (Details Narrative) - USD ($)	Mar. 02, 2017	Jul. 31, 2018	Jul. 31, 2017	Jul. 31, 2017	Jul. 31, 2018	Oct. 31, 2017
Accumulated deficit		$ (408,759)			$ (408,759)	$ (314,061)
Net income (loss)		$ (3,772)	$ 2,271	$ (30,291)	$ (94,698)
Taylor Brothers Holdings, Inc. [Member]
Revenue, percentage	100.00%
Monthly fee	$ 2,000

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	8 Months Ended	9 Months Ended
	Oct. 31, 2017	Jul. 31, 2018
Accounts receivable	$ 31,004	$ 39,254
Accounts Receivable [Member]
Concentration risk, percentage	96.00%	90.00%
Accounts receivable - related parties	$ 47,359	$ 121,519
Accounts Receivable [Member] | One Non-Related Party [Member]
Concentration risk, percentage	40.00%	43.00%
Accounts Receivable [Member] | Two Non-Related Party [Member]
Concentration risk, percentage	25.00%	18.00%
Accounts Receivable [Member] | Three Non-Related Party [Member]
Concentration risk, percentage	16.00%	18.00%
Accounts Receivable [Member] | Four Non-Related Party [Member]
Concentration risk, percentage	11.00%	11.00%
Accounts Receivable [Member] | Related Party [Member]
Accounts receivable - related parties	$ 16,355	$ 82,265
Taylor Brothers Holdings, Inc. [Member]
Accounts receivable	$ 16,355	$ 82,265

MAJOR CUSTOMERS (Details Narrat

MAJOR CUSTOMERS (Details Narrative) - Sales Revenue, Net [Member] - USD ($)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Feb. 28, 2017	Jul. 31, 2017	Jul. 31, 2018
One Related Company [Member]
Revenue from related party	$ 102,760	$ 89,592		$ 124,295	$ 221,299
Concentration risk, percentage	43.00%	47.00%		40.00%	32.00%
One Related Company [Member] | Predecessor [Member] | Taylor Brothers Holdings, Inc. [Member]
Revenue from related party			$ 59,363
Concentration risk, percentage			41.00%
One Non-Related Party [Member]
Revenue from related party	$ 138,479	$ 100,420		$ 191,866	$ 461,190
Concentration risk, percentage	33.00%	38.00%		32.00%	39.00%
One Non-Related Party [Member] | Predecessor [Member] | Taylor Brothers Holdings, Inc. [Member]
Revenue from related party			$ 87,925
Concentration risk, percentage			14.00%
Two Non-Related Party [Member]
Concentration risk, percentage	13.00%	21.00%		19.00%	15.00%
Two Non-Related Party [Member] | Predecessor [Member] | Taylor Brothers Holdings, Inc. [Member]
Concentration risk, percentage			11.00%
Three Non-Related Party [Member]
Concentration risk, percentage	12.00%	20.00%		16.00%	14.00%
Three Non-Related Party [Member] | Predecessor [Member] | Taylor Brothers Holdings, Inc. [Member]
Concentration risk, percentage			10.00%
Four Non-Related Party [Member]
Concentration risk, percentage				15.00%	11.00%

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 13, 2018	Nov. 14, 2017	Jul. 31, 2017	Oct. 31, 2017	Jul. 31, 2018	Jul. 10, 2018
Interest rate of loan						7.00%
Loan reduced face amount					$ 125
Description of common stock				One share of our common stock, and one warrant to purchase, for $2.00 and within 24 months of issuance, one share of common stock.
Debt Discount					659
Wells Fargo Bank [Member]
Line of credit		$ 40,000			33,707
Wells Fargo Bank [Member] | Prime Rate [Member]
Line of credit, interest rate description		Prime rate plus 8.5% plus.
Unrelated Third Party [Member] | Secured Note Payable [Member]
Principal amount	$ 100,000				$ 36,000
Description of loan collateral					The note is not convertible, but, is collateralized by 200,000 issued units of the Company’s common stock, which consist of one share of common stock and one warrant to purchase common stock for $2 per share for a period of two years.
Interest rate of loan	12.00%
Periodic payment of loan	$ 1,434
Loan reduced face amount					$ 435
Debt Discount					50,000
Repayments of debt					$ 2,293

RELATED PARTY DEBT AND TRANSA_2

RELATED PARTY DEBT AND TRANSACTIONS (Details Narrative) - USD ($)	Jul. 10, 2018	Jul. 31, 2018
Related Party Transactions [Abstract]
Related party debt	$ 5,000
Monthly rent paid	$ 154	$ 5,000
Interest rate of loan	7.00%
Loan reduced face amount		$ 125

STOCKHOLDER'S EQUITY (Details N

STOCKHOLDER'S EQUITY (Details Narrative) - USD ($)	Jul. 13, 2018	Jul. 31, 2017	Oct. 31, 2017	Jul. 31, 2018
Stockholders' Equity Note [Abstract]
Common stock, authorized			80,000,000	80,000,000
Common stock, par value (in dollars per share)			$ 0.001	$ 0.001
Preferred stock, authorized			20,000,000	20,000,000
Preferred stock, par value (in dollars per share)			$ 0.001	$ 0.001
Number of shares sold			60,000
Share price (in dollars per share)			$ 0.50
Cash received from sale of common stock			$ 30,000
Common shares issued for services (in shares)			70,000
Common shares issued for services			$ 35,000
Number of common stock units issued	200,000

COMMON STOCK WARRANTS (Details)

COMMON STOCK WARRANTS (Details)	9 Months Ended
	Jul. 31, 2018$ / sharesshares
Class of Warrant Outstanding [Roll Forward]
Outstanding at beginning | shares	515,000
Expired | shares	(240,000)
Issued | shares	200,000
Outstanding at ending | shares	475,000
Exercisable | shares	475,000
Class of Warrant Outstanding Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning | $ / shares	$ 2
Expired | $ / shares	2
Issued | $ / shares	2
Outstanding at ending | $ / shares	2
Exercisable | $ / shares	$ 2
Class of Warrant Outstanding Weighted Average Remaining Life [Roll Forward]
Outstanding at beginning	8 months 23 days
Issued	2 years
Outstanding at ending	10 months 24 days
Exercisable	10 months 24 days

COMMON STOCK WARRANTS (Details

COMMON STOCK WARRANTS (Details Narrative) - USD ($)	Jul. 13, 2018	Oct. 31, 2017	Jul. 31, 2018	Oct. 31, 2017
Description of unit outstanding		One share of our common stock, and one warrant to purchase, for $2.00 and within 24 months of issuance, one share of common stock.
Warrant expired			240,000
Number of common stock units issued as collateral				60,000
Note payable			$ 50,000
Warrant term		8 months 23 days	10 months 24 days	8 months 23 days
Share price			$ 0.5
Dividend Yield [Member]
Note payable			$ 0
Expected Term [Member]
Warrant term			2 years
Note Payable [Member]
Number of common stock units issued as collateral	200,000
Debt term	10 years

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 24, 2018	Jul. 31, 2017	Jul. 31, 2018	Jul. 10, 2018
Interest rate				7.00%
Payment for note payable			$ 125
Subsequent Event [Member] | Chief Executive Officer [Member]
Loan amount	$ 21,000
Maturity date	Dec. 20, 2020
Interest rate	7.00%
Monthly payment	$ 940
Payment for note payable	$ 4,117