Concrete Pumping (BBCP) 10-Q 18 Mar 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Jan. 31, 2019	Mar. 15, 2019
Document Information [Line Items]
Entity Registrant Name	CONCRETE PUMPING HOLDINGS, INC.
Entity Central Index Key	0001703956
Trading Symbol	bbcp
Current Fiscal Year End Date	--10-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		28,847,707
Document Type	10-Q
Document Period End Date	Jan. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
ASSETS
Cash and cash equivalents	$ 4,767	$ 8,621
Trade receivables, net	34,991	40,118
Inventory	3,931	3,810
Prepaid expenses and other current assets	7,784	3,947
Total current assets	51,473	56,496
Property, plant and equipment, net	228,140	201,915
Intangible assets, net	215,828	36,429
Goodwill	238,811	74,656
Deferred financing costs	1,196	648
Total assets	735,448	370,144
LIABILITIES AND STOCKHOLDERS' EQUITY
Revolving loan	17,267	62,987
Term loans, current portion	17,850
Current portion of capital lease obligations	86	85
Accounts payable	5,540	5,192
Accrued payroll and payroll expenses	5,384	6,705
Accrued expenses and other current liabilities	18,047	18,830
Income taxes payable	1,142	1,152
Deferred consideration	1,475
Total current liabilities	66,791	94,951
Long term debt, net of discount for deferred financing costs	319,979	173,470
Deferred consideration		1,458
Capital lease obligations, less current portion	546	568
Deferred income taxes	76,519	39,005
Total liabilities	463,835	309,452
Redeemable preferred stock, $0.001 par value, 2,342,264 shares issued and outstanding as of October 31, 2018 (liquidation preference of $11,239,060)		14,672
Zero-dividend convertible perpetual preferred stock, $0.0001 par value, 2,450,980 shares issued and outstanding as of January 31, 2019	25,000
Common stock	3	8
Additional paid-in capital	261,808	18,724
Accumulated other comprehensive income	(557)	584
(Accumulated deficit) retained earnings	(14,641)	26,704
Total stockholders' equity	246,613	46,020
Total liabilities and stockholders' equity	$ 735,448	$ 370,144

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, issued (in shares)	2,450,980
Preferred stock, outstanding (in shares)	2,450,980
Preferred stock, liquidation
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.001
Common stock, authorized (in shares)	500,000,000	15,000,000
Common stock, issued (in shares)	28,847,707	7,576,289
Common stock, outstanding (in shares)	28,847,707	7,576,289
Redeemable Preferred Stock [Member]
Preferred stock, par value (in dollars per share)		$ 0.001
Preferred stock, issued (in shares)		2,342,264
Preferred stock, outstanding (in shares)		2,342,264
Preferred stock, liquidation		$ 11,239,060

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Revenue	$ 24,396	$ 33,970	$ 52,802
Cost of operations	14,027	21,103	30,001
Gross profit	10,369	12,867	22,801
General and administrative expenses	4,936	13,681	13,704
Business Combination, Acquisition Related Costs	14,167		8
(Loss) income from operations	(8,734)	(814)	9,089
Other (expense) income:
Interest expense	(1,644)	(5,592)	(5,087)
Loss on extinguishment of debt	(16,395)
Other income, net	6	11	12
	(18,033)	(5,581)	(5,075)
(Loss) income before income taxes	(26,767)	(6,395)	4,014
Income tax benefit	(4,192)	(2,765)	(13,544)
Net (loss) income attributable to Concrete Pumping Holdings, Inc.	(22,575)	(3,630)	17,558
Less preferred shares dividends	(126)	(269)	(342)
Less undistributed earnings allocated to preferred shares			(4,065)
Undistributed (loss) income available to common shareholders	$ (22,701)	$ (3,899)	$ 13,151
Basic (in shares)	7,576,289	28,847,707	7,576,289
Diluted (in shares)	7,576,289	28,847,707	8,490,714
Basic (in dollars per share)	$ (3)	$ (0.14)	$ 1.74
Diluted (in dollars per share)	$ (3)	$ (0.14)	$ 1.55

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Net (loss) income	$ (22,575)	$ (3,630)	$ 17,558
Other comprehensive income:
Foreign currency translation adjustment	(674)	(557)	2,927
Total comprehensive (loss) income	$ (23,249)	$ (4,187)	$ 20,485

Consolidated Satements of Chang

Consolidated Satements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]Common Class A [Member]	Common Stock [Member]Common Class B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (Predecessor [Member]) at Oct. 31, 2018			$ 8	$ 18,724	$ 584	$ 26,704	$ 46,028
Balance at Oct. 31, 2018							46,020
Net loss | Predecessor [Member]						(22,575)	(22,575)
Net loss							(22,575)
Foreign currency translation adjustment | Predecessor [Member]					(674)		(674)
Balance (Predecessor [Member]) at Dec. 05, 2018			8	18,751	(90)	4,129	22,798
Balance at Dec. 05, 2018		$ 1		12,433		(7,434)	5,000
Stock-based compensation | Predecessor [Member]				27			27
Redemption of Class A shares				(12,433)		(3,577)	(16,010)
Issuance of Class A common stock	1			96,900			96,901
Rollover of acquiree Class A common stock to Class A common stock as a result of the Business Combination	1			164,908			164,909
Conversion of Class B common stock to Class A common stock as a result of the Business Combination	1	(1)
Net loss						(3,630)	(3,630)
Foreign currency translation adjustment					(557)		(557)
Balance at Jan. 31, 2019	$ 3			$ 261,808	$ (557)	$ (14,641)	$ 246,613

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Net income (loss)	$ (22,575)	$ (3,630)	$ 17,558
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		3,503
Deferred income taxes		(1,156)
Amortization of deferred financing costs		496
Write off deferred debt issuance costs
Prepayment penalty on early extinguishment of debt	13,000
Amortization of debt premium
Amortization of intangible assets	700	4,871	1,900
Stock-based compensation expense
(Gain) on the sale of property, plant and equipment		(305)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net		4,648
Inventory		172
Prepaid expenses and other current assets		(2,585)
Income taxes payable, net		(210)
Accounts payable		(9,107)
Accrued payroll, accrued expenses and other current liabilities		(9,646)
Net cash (used in) provided by operating activities		(12,949)
Cash flows from investing activities:
Purchases of property, plant and equipment		(11,243)
Proceeds from sale of property, plant and equipment		598
Cash withdrawn from Industrea trust account		238,474
Acquisition of net assets, net of cash acquired		(445,386)
Net cash (used in) investing activities		(217,557)
Cash flows from financing activities:
Proceeds on long term debt		357,000
Proceeds on revolving loan		17,267
Payments on revolving loan
Redemptions of common shares		(231,415)
Payment of debt issuance costs		(20,863)
Payments on capital lease obligations		(14)
Issuance of preferred shares		25,000
Payments for underwriting fees		(8,050)
Issuance of common shares		96,900
Net cash provided by (used in) financing activities		235,825
Effect of foreign currency exchange rate on cash		(556)
Net increase (decrease) in cash		4,763
Beginning of period		4
End of period	4	4,767
Supplemental cash flow information:
Cash paid for interest		849
Cash (refunded) for income taxes		(83)
Fair value of rollover equity for Business Combination		164,908
Equipment purchases included in accrued expenses		1,415
Predecessor [Member]
Net income (loss)	(22,575)		17,558
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,060		4,048
Deferred income taxes	(4,355)		(13,757)
Amortization of deferred financing costs	152		405
Write off deferred debt issuance costs	3,390
Prepayment penalty on early extinguishment of debt	13,004
Amortization of debt premium	(11)		4
Amortization of intangible assets	653		1,902
Stock-based compensation expense	27		94
(Gain) on the sale of property, plant and equipment	(166)		(401)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net	485		3,608
Inventory	(294)		(445)
Prepaid expenses and other current assets	(1,283)		(2,358)
Income taxes payable, net	203		226
Accounts payable	(654)		(2,752)
Accrued payroll, accrued expenses and other current liabilities	17,280		(524)
Net cash (used in) provided by operating activities	7,916		7,608
Cash flows from investing activities:
Purchases of property, plant and equipment	(503)		(7,460)
Proceeds from sale of property, plant and equipment	364		487
Cash withdrawn from Industrea trust account
Acquisition of net assets, net of cash acquired
Net cash (used in) investing activities	(139)		(6,973)
Cash flows from financing activities:
Proceeds on long term debt
Proceeds on revolving loan	4,693		52,343
Payments on revolving loan	(20,056)		(55,068)
Redemptions of common shares
Payment of debt issuance costs
Payments on capital lease obligations	(7)		(42)
Issuance of preferred shares
Payments for underwriting fees
Issuance of common shares
Net cash provided by (used in) financing activities	(15,370)		(2,767)
Effect of foreign currency exchange rate on cash	(70)		2,927
Net increase (decrease) in cash	(7,663)		795
Beginning of period	8,621	$ 958	6,925
End of period	958		7,720
Supplemental cash flow information:
Cash paid for interest	201		726
Cash (refunded) for income taxes			(553)
Fair value of rollover equity for Business Combination
Equipment purchases included in accrued expenses			$ 479

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. Organization Concrete Pumping Holdings, Inc. (the “Company” or “Successor”) is a Delaware corporation headquartered in Denver, Colorado. The Consolidated Financial Statements include the accounts of Concrete Pumping Holdings, Inc. and its wholly owned subsidiaries including Brundage-Bone Concrete Pumping Holdings (“Brundage-Bone”), Eco-Pan, Inc. (“Eco-Pan”), and Camfaud Group Limited (“Camfaud”). On December 6, 2018, 4 Nature of business Brundage-Bone and Camfaud are concrete pumping service providers in the United States and United Kingdom (“U.K.”), respectively. Their core business is the provision of concrete pumping services to general contractors and concrete finishing companies in the commercial, infrastructure and residential sectors. Most often equipment returns to a “home base” nightly and neither company contracts to purchase, mix, or deliver concrete. Brundage-Bone has 80 22 28 Eco-Pan provides industrial cleanup and containment services, primarily to customers in the construction industry. Eco-Pan uses containment pans specifically designed to hold waste products from concrete and other industrial cleanup operations. Eco-Pan has 14

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Basis of presentation The accompanying Unaudited Consolidated Financial Statements have been prepared, without audit, in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, they do not January 31, 2019 As a result of the Business Combination, the Company is the acquirer for accounting purposes and CPH is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes the Company’s presentations into two The merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions. See Note 4 As a result of the application of the acquisition method of accounting as of the effective time of the Business Combination, the accompanying Consolidated Financial Statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are therefore, not October 31, 2018 2017, October 31, 2018, 2017 2016, 99.3 8 No.1 January 29, 2019. The historical financial information of Industrea prior to the Business Combination (a special purpose acquisition company, or SPAC) has not not no December 6, 2018 Emerging Growth Company Section 102 1 2012 not 1934, not This may Principles of consolidation The Successor Consolidated Financial Statements include all amounts of the Successor and its subsidiaries. The Predecessor Consolidated Financial Statements include all amounts of CPH and its subsidiaries. All intercompany balances and transactions have been eliminated. Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include accrued sales and use taxes, the liability for incurred but unreported claims under various partially self-insured polices, allowance for doubtful accounts, goodwill impairment analysis, valuation of share based compensation and accounting for business combinations. Actual results may may Trade receivables Trade receivables are carried at the original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts. Generally, the Company does not may 30 not Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. As of January 31, 2019 October 31, 2018, $0.0 $0.7 October 31, 2018 January 31, 2019 December 6, 2018, Inventory Inventory consists primarily of replacement parts for concrete pumping equipment. Inventories are stated at the lower of cost ( first first no January 31, 2019 October 31, 2018. Fair Value Measur ements The Financial Accounting Standard Board’s (FASB’s) standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three may Level 1 Level 2 1 Level 3 Deferred financing costs Deferred financing costs representing third Debt issuance costs related to term loans are reflected as a direct deduction from the carrying amount of the Long-Term debt liability. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other Asset. Goodwill The Company accounts for goodwill under Accounting Standards Codification (“ASC”) 350, 350” not August 31, first not not 2017‑04, Intangibles — Goodwill and Other (ASC 350 2017 04” not 1 may Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for additions and betterments are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred; however, maintenance and repairs that improve or extend the life of existing assets are capitalized. The carrying amount of assets disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal. Gains or losses from property and equipment disposals are recognized in the year of disposal. Property, plant and equipment is depreciated using the straight line method over the following estimated useful lives: in years Buildings and improvements 15 to 40 Capital lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation and equipment 3 to 7 Capital lease assets are depreciated over the estimated useful life of the asset. Intangible assets Intangible assets are recorded at cost or their estimated fair value when acquired through a business combination. Intangible assets with finite lives, except for customer relationships, are being amortized on a straight-line basis over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No January 31, 2019. Revenue recognition The Company generates revenues primarily from concrete pumping services in both the United States and the U.K. Additionally, revenues are generated from the Company’s waste management business which consists of service fees charged to customers for the delivery of our pans and containers and the disposal of the concrete waste material. The Company recognizes revenue from these businesses when all of the following criteria are met: (a) persuasive evidence of an arrangement exists, (b) the service has been performed or delivery has occurred, (c) the price is fixed or determinable, and (d) collectability is reasonably assured. The Company’s delivery terms for replacement part sales are FOB shipping point. The Company imposes and collects sales taxes concurrent with our revenue-producing transactions with customers and remit those taxes to the various governmental authorities as prescribed by the taxing jurisdictions in which we operate. We present such taxes in our consolidated statements of income on a net basis. Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation 718” No. 2016 09, Compensation—Stock Compensation (ASC 718 Foreign currency translation The functional currency of Camfaud is the Pound Sterling (GBP). The assets and liabilities of the foreign subsidiaries are translated into US dollars using the period end exchange rates, and the consolidated statements of income are translated at the average rate for the period. The resulting translation adjustments are recorded as a component of comprehensive income on the consolidated statements of comprehensive income and accumulated in other comprehensive income. The functional currency of our other subsidiaries is the United States Dollar. Income taxes The Company complies with ASC 740, Income Taxes The Company computes deferred income tax assets and liabilities annually for differences between the financial statements and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not Camfaud files income tax returns in the U.K. Camfaud’s national statutes are generally open for one Business combinations The Company applies the principles provided in ASC 805, Business Combinations 805” 805. Seasonality The Company’s sales are historically seasonal, with lower revenue in the first fourth Vendor concentration As of January 31, 2019 October 31, 2018, three Concentration of credit risk Cash balances held at financial institutions may, The Company’s customer base is dispersed across the United States and U.K. The Company performs ongoing evaluations of their customers’ financial condition and requires no no 10

Note 3 - New Accounting Pronoun

Note 3 - New Accounting Pronouncements	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 3. Recently issued accounting pronouncements not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 2014 09” Under ASU 2014 09, 2014 09 December 15, 2018 December 15, 2019 November 1, 2019. In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01” 2017 01 not December 15, 2018, December 15, 2019. October 31, 2020. In February 2016, 2016 02, 2016 02” 842, Leases 842” 840, Leases 842 842 July 2018, 2018 11, Leases ASC 8 42: Targeted Improvements The new standard is effective for emerging growth companies for fiscal years beginning after December 15, 2019, December 15, 2020. October 31, 2021.

Note 4 - Business Combinations

Note 4 - Business Combinations	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 4 . Business Combinations December 2018 On December 6, 2018, 805. The following table represents the preliminary allocation of consideration to the assets acquired and liabilities assumed at their estimated acquisition-date fair values: Consideration paid: Cash $ 445,386 Fair value of rollover equity 164,908 Total consideration paid $ 610,294 Net assets acquired: Current assets $ 49,112 Intangible assets 220,700 Property and equipment 219,279 Liabilities assumed (117,608 ) Total net assets acquired 371,483 Goodwill $ 238,811 Note: Cash in table above is net of $1.0 Identifiable intangible assets acquired consist of customer relationships of $168.7 $52.0 15 10 CPH incurred transaction costs of $14.2 $16.4 $18.8 December 5, 2018, $8.1 not 2 not Additional costs consisting of stock option and other compensation related expenses were recorded in connection with the Business Combination. These costs were solely contingent upon the completion of the business combination and did not not not not In conjunction with the Business Combination, there were $20.1 $0.6 not April 2018 In April 2018, This acquisition qualified as a business combination under ASC 805. The following table represents the total consideration transferred and its allocation to the assets acquired and liabilities assumed at their acquisition-date fair values: Consideration paid: Cash, net of cash acquired $ 21,000 Total consideration paid $ 21,000 Net assets acquired: Inventory $ 140 Property, plant and equipment 16,163 Intangible assets 2,810 Total net assets acquired 19,113 Goodwill $ 1,887 Acquisition-related expenses incurred by the Predecessor amounted to $1.1 $0.0 November 1, 2017 January 31, 2018 ( Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company gives effect to the Business Combination and the acquisition of the O’Brien as if it had occurred on November 1, 2017. not November 1, 2017, not The unaudited pro forma financial information is as follows: Successor Predecessor (in thousands) November 1, 2018 November 1, 2017 through January 31, 2018 Revenue $ 24,396 $ 52,802 Pro forma revenue adjustments by Business Combination O'Brien - 3,254 CPH 33,970 - Total pro forma revenue $ 58,366 $ 56,056 Successor Predecessor November 1, 2018 November 1, 2017 through January 31, 2018 Net (loss) income $ (22,575 ) $ 17,558 Pro forma net income adjustments by Business Combination O'Brien - (5,811 ) CPH (3,630 ) - Total pro forma net (loss) income $ (26,205 ) $ 11,747

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	Note 5 . Fair Value Measurement The carrying amounts of the Company's cash and cash equivalents, accounts receivable, accounts payable and current accrued liabilities approximate their fair value as recorded due to the short-term maturity of these instruments, which approximates fair value. The Company’s outstanding obligations on its ABL credit facility are deemed to be at fair value as the interest rates on these debt obligations are variable and consistent with prevailing rates. The Company believes the carrying value of its capital lease obligations represents fair value The Company's long-term debt instruments are recorded at their carrying values in the consolidated balance sheets, which may 2 January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, 2019 2018 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ - $ - $ 167,553 $ 178,025 Seller notes - - 8,292 8,292 Term loans 357,000 346,959 - - Capital lease obligations 632 632 653 653 In connection with the acquisition of Camfaud in November 2016, $3.1 In accordance with ASC 805, 3 not 3 The fair value of the deferred consideration as of January 31, 2019 October 31, 2018 $1.5 $1.5 not The Company's non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not

Note 6 - Prepaid Expenses and O

Note 6 - Prepaid Expenses and Other Current Assets	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Other Current Assets [Text Block]	Note 6 . Prepaid Expenses and Other Current Assets The significant components of prepaid expenses and other current assets at January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Prepaid insurance $ 3,975 $ 348 Prepaid licenses and deposits 649 236 Prepaid rent 370 326 Prepaid sponsor fees 280 667 Other prepaids 2,510 2,370 Total prepaid expenses and other current assets $ 7,784 $ 3,947

Note 7 - Property, Plant and Eq

Note 7 - Property, Plant and Equipment	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 7. The significant components of property, plant and equipment at January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Land, building and improvements $ 23,285 $ 22,244 Capital leases—land and buildings 827 909 Machinery and equipment 205,797 237,094 Transportation equipment 1,080 3,297 Furniture and office equipment 654 1,486 231,643 265,030 Less accumulated depreciation (3,503 ) (63,115 ) Property, plant and equipment, net $ 228,140 $ 201,915 Depreciation expense for the Successor period from December 6, 2018 January 31, 2019 $3.5 November 1, 2018 December 5, 2018 November 1, 2017 January 31, 2018 $2.1 $4.0 no December 6, 2018. October 1, 2018 January 31, 2019.

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 8. The Company recognized goodwill and certain intangible assets in connection with business combinations (Note 4 January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, 2019 2018 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying (in thousands) Value Amortization Amount Value Amortization Amount Customer relationship $ 168,700 $ 4,793 $ 163,906 $ 47,641 $ (23,093 ) $ 24,548 Trade name 5,100 78 5,022 15,412 (3,540 ) 11,872 Trade name (indefinite life) 46,900 - 46,900 - - - Noncompete agreements - - - 495 (486 ) 9 $ 220,700 $ 4,871 $ 215,828 $ 63,548 $ (27,119 ) $ 36,429 Amortization expense recognized by the Company related to intangible assets for the period from December 6, 2018 January 31, 2019 ( $4.9 November 1, 2018 December 5, 2018 November 1, 2017 January 31, 2018 ( $0.7 $1.9 five October 31 (in thousands) 2019 (excluding the period from December 6, 2018 to January 31, 2019) $ 21,949 2020 26,685 2021 21,897 2022 17,719 2023 14,172 Thereafter 66,506 $ 168,928

Note 9 - Long Term Debt and Rev

Note 9 - Long Term Debt and Revolving Lines of Credit	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 9. Successor As part of the Business Combination, the Predecessor’s Revolver, U.K. Revolver, Senior secured notes, and Seller notes (see Predecessor section below for a discussion of these agreements) were all extinguished and the Company entered into (i) a Term Loan Agreement, dated December 6, 2018, December 6, 2018, Term Loan Agreement Summarized terms of the Term Loan Agreement are as follows: ● Provides for an aggregate principal amount of $357.0 ● The initial term loans advanced will mature and be due and payable in full seven 5.00% ● Interest on borrowings under the Term Loan Agreement, will bear interest at either ( 1 2 6.00% 5.00%, ● The Term Loan Agreement is secured by (i) a first not second ● The Term Loan Agreement includes certain non-financial covenants. The outstanding balance under the Term Loan Agreement as of January 31, 2019 $357.0 Future maturities of the Term Loan are as follows: Years ended October 31: (in thousands) 2019 $ 17,850 2020 17,850 2021 17,850 2022 17,850 2023 17,850 Thereafter 248,579 $ 337,829 Asset Based Revolving Lending Credit Agreement Summarized terms of the ABL Credit Agreement are as follows: ● Borrowing availability in US Dollars and GBP up to a maximum of $60.0 ● Borrowing capacity available for standby letters of credit of up to $7.5 $7.5 ● All loans advanced will mature and be due and payable in full five ● Amounts borrowed may ● Interest on borrowings in US Dollars and GBP under the ABL Credit Agreement, , will bear interest at either ( 1 2 2.25% 1.25%, two 0.25% 0.50% ● U.S. ABL Credit Agreement obligations will be secured by (i) a perfected first second ● U.K. ABL Credit Agreement obligations will be secured by (i) a perfected first first second ● The ABL Credit Agreement also includes (i) a springing financial covenant based on excess availability levels that the Company must comply with on a quarterly basis during required compliance periods and (ii) certain non-financial covenants.; ● The Company has complied with the covenants associated with the ABL Credit Agreement The outstanding balance under the ABL Credit Agreement as of January 31, 2019 $17.3 Predecessor Revolving line of credit The Predecessor had a revolving loan agreement (the Revolver). Summarized terms of the agreement were as follows: ● Maximum borrowing capacity of $65.0 September 8, 2022; ● Borrowings bear interest at the LIBOR rate plus an applicable margin that resets quarterly and is (a) 2.00%, 2.25% 2.50% 66.67%, 66.67% 33.33% 33.33%, ● Interest is due monthly and the outstanding principal balance was due upon maturity; ● On October 2, 2017, $35.0 3 ● Required Predecessor to maintain a maximum ratio of total fixed charges. As of October 31, 2018, $48.7 U.K. Revolver The Predecessor had a revolving loan agreement (the “U.K. Revolver”) associated with the acquisition of Camfaud in November 2016. $28.0 2.00%. As of October 31, 2018, $14.3 Senior secured notes In August 2014, $140.0 144A November 2016, $40.0 Summarized terms of the Senior Notes were as follows: ● Maturity date on September 1, 2021. ● Interest rate of 10.375% March 1 September 1 March 1, 2015 ● The Senior Notes were secured by substantially all assets of the Company and contain various non-financial covenants. Over the period of January 2016 September 2017, $26.0 In September 2017, September 1, 2023. In conjunction with the acquisition of the O’Brien Companies (Note 4 April 2018, $15.0 104 $15.6 $0.6 The outstanding balance of the original Senior Notes outstanding as of October 31, 2018 nil. October 31, 2018 $167.6 Seller notes In connection with the acquisitions of the Camfaud and Reilly in November 2016 July 2017, $6.2 $1.9 5.0% 1 6 2 42 May 2020) 3 5.0% three July 2020). In connection with the Business Combination, the Company repaid its existing credit facilities in full and replaced them with the Term Loan Agreement and the ABL Credit Agreement. The Company also incurred an aggregate of $13.0 December 5, 2018. The table below is a summary of the composition of the Company’s long-term debt balances at January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Term loan $ 357,000 $ - Senior secured notes - 167,553 Seller notes - 8,292 357,000 175,845 Plus unamortized premium on debt - 540 Less unamortized deferred financing costs (19,171 ) (2,915 ) Total long term debt $ 337,829 $ 173,470

Note 10 - Accrued Payroll and P

Note 10 - Accrued Payroll and Payroll Expenses	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Accrued Payroll and Payroll Expenses [Text Block]	N ote 10 . Accrued Payroll and Payroll Expenses The following table summarizes accrued payroll and expenses at January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Accrued vacation $ 3,264 $ 3,482 Accrued bonus 1,145 1,766 Other accrued 975 1,457 Total accrued payroll and payroll expenses $ 5,384 $ 6,705

Note 11 - Accrued Expenses and

Note 11 - Accrued Expenses and Other Current Liabilities	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	Note 11. The following table summarizes accrued expenses and other current liabilities at January 31, 2019 October 31, 2018 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Accrued insurance $ 5,350 $ 4,743 Accrued interest 5,068 3,092 Accrued equipment purchases 1,415 - Accrued sales and use tax 4,094 4,145 Accrued property taxes 426 865 Accrued professional fees 497 3,579 Other 1,197 2,406 Total accrued expenses and other liabilities $ 18,047 $ 18,830

Note 12 - Income Taxes

Note 12 - Income Taxes	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 12. In December 2017, “2017 2017 ● Lowering the U.S. corporate tax rate from 35% 21% January 1, 2018. No. 118, 740, 2017 2017 ● Provides for a 100 10 ● Creates a requirement that certain income earned by controlled foreign corporations (“CFCs”) must be included currently in the gross income of the CFC's U.S. shareholder; and ● The Global Intangible Low Tax Income (“GILTI”) provisions are effective for tax years beginning on or after January 1, 2018. 740, No. 5, 740 not may 1 2 not For the Successor period from December 6, 2018 January 31, 2019, $2.8 43.2% November 1, 2018 December 5, 2018, $4.2 15.7%. November 1, 2017 January 31, 2018, $13.5 November 1, 2017 January 31, 2018 not The year-over-year decrease in our effective tax rate when comparing the Predecessor period of November 1, 2017 January 31, 2018 December 6, 2018 January 31, 2019 November 1, 2018 December 5, 2018, ( 1 The net impact from the enactment of the 2017 35% 21%; ( 2 The Predecessor recording a tax benefit of $13.5 January 31, 2018 35% 21% ( 3 The Predecessor recording a provisional tax expense of $0.5 January 31, 2018 ( 4 The Predecessor recording a provisional tax benefit of $0.8 January 31, 2018 100 ( 5 The Predecessor recording tax expense of $1.4 December 5, 2018 ( 6 The Successor including $0.7 January 31, 2019 At January 31, 2019 October 31, 2018, $76.5 $39.0 The Company has no January 31, 2019 October 31, 2018.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Successor Self-insurance The Company’s automobile, general and workmen’s compensation insurance is partially self-insured. The general liability deductible was $100,000 January 31, 2019 October 31, 2018. $4.9 $3.2 January 31, 2019 October 31, 2018, not The Company offers employee health benefits via a partially self-insured medical benefit plan. Participant claims exceeding certain limits are covered by a stop-loss insurance policy. The Company contracts with a third third $0.3 $0.3 January 31, 2019 October 31, 2018, Management has accrued $1.5 $1.0 January 31, 2019 October 31, 2018, not Litigation The Company is currently involved in certain legal proceedings and other disputes with third not not Letters of credi t The ABL Credit Agreement provides for up to $7.5 January 31, 2019, $1.3

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 1 4 . Stockholders’ Equity In conjunction with the Business Combination, all common and preferred shares that were in existence for the Predecessor were settled and no December 5, 2018. Successor The Company’s amended and restated certificate of incorporation authorizes the issuance of 500,000,000 $0.0001, 10,000,000 $0.0001. • 28,847,707 • 34,100,000 one $11.50 • 2,450,980 zero The Company’s Series A Preferred Stock does not 1:1 June 6, 2019. December 6, 2022 7.0% $13.00 30 1:1 The Company applies the accounting standards for distinguishing liabilities from equity when determining the classification and measurement of its preferred stock. Conditionally redeemable preferred shares (including preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not 268 not Predecessor Pursuant to the Predecessor’s articles of incorporation, as amended, the Predecessor was authorized to issue 15,000,000 $0.001 2,423,711 $0.001 As of October 31, 2018, 7,576,289 2,342,264 $11.2

Note 15 - Stock-based Compensat

Note 15 - Stock-based Compensation	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 15. Predecessor The Predecessor accounted for share-based awards in accordance with ASC Topic 718 Compensation–Stock Compensation 718” $0.6 November 1, 2018 December 5, 2018 $0.1 Successor The Company rolled forward certain vested options from the Predecessor to 2,783,479 No January 31, 2019, no no

Note 16 - Earnings Per Share

Note 16 - Earnings Per Share	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 16. Successor The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share two two two 1 2 Basic earnings (loss) per common share is calculated by dividing net income (loss) attributable to common shareholders by the weighted average number of outstanding shares of Common Stock during the period. Net income (loss) attributable to common shareholders is calculated by taking the net income (loss) for the period, less both the dividends declared in the period on preferred stock (whether or not not Diluted earnings (loss) per common share is computed using the weighted average number of outstanding shares of Common Stock and, when dilutive, potential outstanding shares of Common Stock during the period. Diluted earnings (loss) per common share reflects the potential dilution that could occur assuming common shares were issued upon the exercise of outstanding in the money warrants and the proceeds thereof were used to purchase common shares at the average market price during the period. Common stock equivalents are not January 31, 2019 ( 34,100,000 2,783,479 2,450,980 The table below shows our basic and diluted EPS calculations for the period from December 6, 2018 January 31, 2019 ( Successor (in thousands, except share and per share amounts) December 6, 2018 Net loss (numerator): Net loss attributable to Concrete Pumping Holdings, Inc. $ (3,630 ) Less: Preferred stock - cumulative dividends (269 ) Net loss available to common shareholders $ (3,899 ) Weighted average shares (denominator): Weighted average shares - basic 28,847,707 Weighted average shares - diluted 28,847,707 Basic loss per share $ (0.14 ) Diluted loss per share $ (0.14 ) Predecessor Under the terms and conditions of the Company’s Participating Preferred Stock Agreement, the holders of the preferred stock have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock on a one one two one one In periods in which the Company has a net loss or undistributed net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two not not The table below shows our basic and diluted EPS calculations for the Predecessor periods from November 1, 2018 December 5, 2018 November 1, 2017 January 31, 2018: Predecessor (in thousands) November 1, 2018 November 1, 2017 Net loss (numerator): Net (loss) income attributable to Concrete Pumping Holdings, Inc $ (22,575 ) $ 17,558 Less: Preferred stock - cumulative dividends (126 ) (342 ) Less: Undistributed earnings allocated to preferred shares - (4,065 ) Net (loss) income available to common shareholders $ (22,701 ) $ 13,151 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 Dilutive effect of stock options - 914,425 Weighted average shares - diluted 7,576,289 8,490,714 Basic income (loss) per share $ (3.00 ) $ 1.74 Diluted income (loss) per share $ (3.00 ) $ 1.55

Note 17 - Segment Reporting

Note 17 - Segment Reporting	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 17. The Company conducts the business through the following reportable segments based on geography and the nature of services sold: U.S Concrete pumping – Brundage-Bone, U.K. Concrete Pumping – Camfaud, Concrete Waste Management Services – Eco-Pan. The classifications are defined as follows: ● U.S. Concrete Pumping – Brundage-Bone – consists of concrete pumping services sold to customers in the U.S. ● U.K. Concrete Pumping – Camfaud – consists of concrete pumping services sold to customers in the U.K, which represents the Company’s foreign operations. ● Concrete Waste Management Services – Eco-Pan – consists of pans and containers rented to customers in the U.S and the disposal of the concrete waste material services sold to customers in the U.S. The accounting policies of the reportable segments are the same as those described in Note 2. Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Revenue Brundage-Bone $ 24,067 $ 16,624 $ 35,419 Camfaud 5,815 5,143 10,728 Eco-Pan 4,088 2,629 6,655 $ 33,970 $ 24,396 $ 52,802 EBITDA Brundage-Bone $ 5,536 $ (24,565 ) $ 8,623 Camfaud 133 1,587 2,849 Eco-Pan 1,581 388 2,954 Corporate 321 180 625 $ 7,571 $ (22,410 ) $ 15,051 Interest income (expense) Brundage-Bone $ (5,134 ) $ (1,154 ) $ (4,017 ) Camfaud (458 ) (490 ) (1,070 ) Eco-Pan - - - Corporate - - - $ (5,592 ) $ (1,644 ) $ (5,087 ) (Loss) income before income taxes Brundage-Bone $ (4,424 ) $ (27,354 ) $ 1,223 Camfaud (1,963 ) 207 (222 ) Eco-Pan (291 ) 225 2,449 Corporate 283 155 564 $ (6,395 ) $ (26,767 ) $ 4,014 Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Depreciation and amortization Brundage-Bone $ 4,826 $ 1,635 $ 3,383 Camfaud 1,638 890 2,001 Eco-Pan 1,872 163 505 Corporate 38 25 61 $ 8,374 $ 2,713 $ 5,950 Transaction costs including debt extinguishment Corporate $ - $ 30,562 $ 8 $ - $ 30,562 $ 8 Total assets by segment for the periods presented are as follows: Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Total Assets Brundage-Bone $ 501,010 $ 277,937 Camfaud 67,770 39,167 Eco-Pan 142,240 32,781 Corporate 24,428 20,259 $ 735,448 $ 370,144 The U.S. and U.K. were the only regions that accounted for more than 10% no 10% January 31, 2019 October 31, 2018 Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Revenues U.S. $ 28,155 $ 19,253 $ 42,074 U.K. 5,815 5,143 10,728 $ 33,970 $ 24,396 $ 52,802 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Long Lived Assets U.S. $ 188,290 $ 167,368 U.K. 39,850 34,547 $ 228,140 $ 201,915

Note 18 - Related Party Transac

Note 18 - Related Party Transaction	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 1 8 . Related Party Transaction Predecessor The Predecessor had a Management Services Agreement, as amended from time to time, with PGP Advisors, LLC (PGP), an affiliate of the Sponsor, to provide advisory, consulting and other professional services. Under terms of the agreement, the annual fee for these services were $4.0 September 2017 August 2019, $2.0 November 1, 2017 January 31, 2018 November 1, 2018 December 5, 2018 $1.1 $0.0

Note 19 - Subsequent Events

Note 19 - Subsequent Events	3 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19 On March 18, 2019, $129.2 second 2019,

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Jan. 31, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The accompanying Unaudited Consolidated Financial Statements have been prepared, without audit, in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, they do not January 31, 2019 As a result of the Business Combination, the Company is the acquirer for accounting purposes and CPH is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes the Company’s presentations into two The merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions. See Note 4 As a result of the application of the acquisition method of accounting as of the effective time of the Business Combination, the accompanying Consolidated Financial Statements include a black line division which indicates that the Predecessor and Successor reporting entities shown are presented on a different basis and are therefore, not October 31, 2018 2017, October 31, 2018, 2017 2016, 99.3 8 No.1 January 29, 2019. The historical financial information of Industrea prior to the Business Combination (a special purpose acquisition company, or SPAC) has not not no December 6, 2018
Emerging Growth Company [Policy Text Block]	Emerging Growth Company Section 102 1 2012 not 1934, not This may
Consolidation, Policy [Policy Text Block]	Principles of consolidation The Successor Consolidated Financial Statements include all amounts of the Successor and its subsidiaries. The Predecessor Consolidated Financial Statements include all amounts of CPH and its subsidiaries. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include accrued sales and use taxes, the liability for incurred but unreported claims under various partially self-insured polices, allowance for doubtful accounts, goodwill impairment analysis, valuation of share based compensation and accounting for business combinations. Actual results may may
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Trade receivables Trade receivables are carried at the original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts. Generally, the Company does not may 30 not Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. As of January 31, 2019 October 31, 2018, $0.0 $0.7 October 31, 2018 January 31, 2019 December 6, 2018,
Inventory, Policy [Policy Text Block]	Inventory Inventory consists primarily of replacement parts for concrete pumping equipment. Inventories are stated at the lower of cost ( first first no January 31, 2019 October 31, 2018.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measur ements The Financial Accounting Standard Board’s (FASB’s) standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three may Level 1 Level 2 1 Level 3
Debt, Policy [Policy Text Block]	Deferred financing costs Deferred financing costs representing third Debt issuance costs related to term loans are reflected as a direct deduction from the carrying amount of the Long-Term debt liability. Debt issuance costs related to revolving credit facilities are capitalized and reflected as an Other Asset.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill The Company accounts for goodwill under Accounting Standards Codification (“ASC”) 350, 350” not August 31, first not not 2017‑04, Intangibles — Goodwill and Other (ASC 350 2017 04” not 1 may
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for additions and betterments are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred; however, maintenance and repairs that improve or extend the life of existing assets are capitalized. The carrying amount of assets disposed of and the related accumulated depreciation are eliminated from the accounts in the year of disposal. Gains or losses from property and equipment disposals are recognized in the year of disposal. Property, plant and equipment is depreciated using the straight line method over the following estimated useful lives: in years Buildings and improvements 15 to 40 Capital lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation and equipment 3 to 7 Capital lease assets are depreciated over the estimated useful life of the asset.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible assets Intangible assets are recorded at cost or their estimated fair value when acquired through a business combination. Intangible assets with finite lives, except for customer relationships, are being amortized on a straight-line basis over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No January 31, 2019.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition The Company generates revenues primarily from concrete pumping services in both the United States and the U.K. Additionally, revenues are generated from the Company’s waste management business which consists of service fees charged to customers for the delivery of our pans and containers and the disposal of the concrete waste material. The Company recognizes revenue from these businesses when all of the following criteria are met: (a) persuasive evidence of an arrangement exists, (b) the service has been performed or delivery has occurred, (c) the price is fixed or determinable, and (d) collectability is reasonably assured. The Company’s delivery terms for replacement part sales are FOB shipping point. The Company imposes and collects sales taxes concurrent with our revenue-producing transactions with customers and remit those taxes to the various governmental authorities as prescribed by the taxing jurisdictions in which we operate. We present such taxes in our consolidated statements of income on a net basis.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation 718” No. 2016 09, Compensation—Stock Compensation (ASC 718
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation The functional currency of Camfaud is the Pound Sterling (GBP). The assets and liabilities of the foreign subsidiaries are translated into US dollars using the period end exchange rates, and the consolidated statements of income are translated at the average rate for the period. The resulting translation adjustments are recorded as a component of comprehensive income on the consolidated statements of comprehensive income and accumulated in other comprehensive income. The functional currency of our other subsidiaries is the United States Dollar.
Income Tax, Policy [Policy Text Block]	Income taxes The Company complies with ASC 740, Income Taxes The Company computes deferred income tax assets and liabilities annually for differences between the financial statements and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not Camfaud files income tax returns in the U.K. Camfaud’s national statutes are generally open for one
Business Combinations Policy [Policy Text Block]	Business combinations The Company applies the principles provided in ASC 805, Business Combinations 805” 805.
Seasonality Policy [Policy Text Block]	Seasonality The Company’s sales are historically seasonal, with lower revenue in the first fourth
Vendor Concentration Policy [Policy Text Block]	Vendor concentration As of January 31, 2019 October 31, 2018, three
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of credit risk Cash balances held at financial institutions may, The Company’s customer base is dispersed across the United States and U.K. The Company performs ongoing evaluations of their customers’ financial condition and requires no no 10

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Property, Plant and Equipment, Useful Life [Table Text Block]	in years Buildings and improvements 15 to 40 Capital lease assets—buildings 40 Furniture and office equipment 2 to 7 Machinery and equipment 3 to 25 Transportation and equipment 3 to 7

Note 4 - Business Combinations

Note 4 - Business Combinations (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Consideration paid: Cash $ 445,386 Fair value of rollover equity 164,908 Total consideration paid $ 610,294 Net assets acquired: Current assets $ 49,112 Intangible assets 220,700 Property and equipment 219,279 Liabilities assumed (117,608 ) Total net assets acquired 371,483 Goodwill $ 238,811 Consideration paid: Cash, net of cash acquired $ 21,000 Total consideration paid $ 21,000 Net assets acquired: Inventory $ 140 Property, plant and equipment 16,163 Intangible assets 2,810 Total net assets acquired 19,113 Goodwill $ 1,887
Business Acquisition, Pro Forma Information [Table Text Block]	Successor Predecessor (in thousands) November 1, 2018 November 1, 2017 through January 31, 2018 Revenue $ 24,396 $ 52,802 Pro forma revenue adjustments by Business Combination O'Brien - 3,254 CPH 33,970 - Total pro forma revenue $ 58,366 $ 56,056 Successor Predecessor November 1, 2018 November 1, 2017 through January 31, 2018 Net (loss) income $ (22,575 ) $ 17,558 Pro forma net income adjustments by Business Combination O'Brien - (5,811 ) CPH (3,630 ) - Total pro forma net (loss) income $ (26,205 ) $ 11,747

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]	Successor Predecessor January 31, October 31, 2019 2018 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ - $ - $ 167,553 $ 178,025 Seller notes - - 8,292 8,292 Term loans 357,000 346,959 - - Capital lease obligations 632 632 653 653

Note 6 - Prepaid Expenses and_2

Note 6 - Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Prepaid insurance $ 3,975 $ 348 Prepaid licenses and deposits 649 236 Prepaid rent 370 326 Prepaid sponsor fees 280 667 Other prepaids 2,510 2,370 Total prepaid expenses and other current assets $ 7,784 $ 3,947

Note 7 - Property, Plant and _2

Note 7 - Property, Plant and Equipment (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Land, building and improvements $ 23,285 $ 22,244 Capital leases—land and buildings 827 909 Machinery and equipment 205,797 237,094 Transportation equipment 1,080 3,297 Furniture and office equipment 654 1,486 231,643 265,030 Less accumulated depreciation (3,503 ) (63,115 ) Property, plant and equipment, net $ 228,140 $ 201,915

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Successor Predecessor January 31, October 31, 2019 2018 Gross Net Gross Net Carrying Accumulated Carrying Carrying Accumulated Carrying (in thousands) Value Amortization Amount Value Amortization Amount Customer relationship $ 168,700 $ 4,793 $ 163,906 $ 47,641 $ (23,093 ) $ 24,548 Trade name 5,100 78 5,022 15,412 (3,540 ) 11,872 Trade name (indefinite life) 46,900 - 46,900 - - - Noncompete agreements - - - 495 (486 ) 9 $ 220,700 $ 4,871 $ 215,828 $ 63,548 $ (27,119 ) $ 36,429
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands) 2019 (excluding the period from December 6, 2018 to January 31, 2019) $ 21,949 2020 26,685 2021 21,897 2022 17,719 2023 14,172 Thereafter 66,506 $ 168,928

Note 9 - Long Term Debt and R_2

Note 9 - Long Term Debt and Revolving Lines of Credit (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	Years ended October 31: (in thousands) 2019 $ 17,850 2020 17,850 2021 17,850 2022 17,850 2023 17,850 Thereafter 248,579 $ 337,829
Schedule of Debt [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Term loan $ 357,000 $ - Senior secured notes - 167,553 Seller notes - 8,292 357,000 175,845 Plus unamortized premium on debt - 540 Less unamortized deferred financing costs (19,171 ) (2,915 ) Total long term debt $ 337,829 $ 173,470

Note 10 - Accrued Payroll and_2

Note 10 - Accrued Payroll and Payroll Expenses (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Accrued Payroll and Expenses [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Accrued vacation $ 3,264 $ 3,482 Accrued bonus 1,145 1,766 Other accrued 975 1,457 Total accrued payroll and payroll expenses $ 5,384 $ 6,705

Note 11 - Accrued Expenses an_2

Note 11 - Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Accrued insurance $ 5,350 $ 4,743 Accrued interest 5,068 3,092 Accrued equipment purchases 1,415 - Accrued sales and use tax 4,094 4,145 Accrued property taxes 426 865 Accrued professional fees 497 3,579 Other 1,197 2,406 Total accrued expenses and other liabilities $ 18,047 $ 18,830

Note 16 - Earnings Per Share (T

Note 16 - Earnings Per Share (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Successor (in thousands, except share and per share amounts) December 6, 2018 Net loss (numerator): Net loss attributable to Concrete Pumping Holdings, Inc. $ (3,630 ) Less: Preferred stock - cumulative dividends (269 ) Net loss available to common shareholders $ (3,899 ) Weighted average shares (denominator): Weighted average shares - basic 28,847,707 Weighted average shares - diluted 28,847,707 Basic loss per share $ (0.14 ) Diluted loss per share $ (0.14 ) Predecessor (in thousands) November 1, 2018 November 1, 2017 Net loss (numerator): Net (loss) income attributable to Concrete Pumping Holdings, Inc $ (22,575 ) $ 17,558 Less: Preferred stock - cumulative dividends (126 ) (342 ) Less: Undistributed earnings allocated to preferred shares - (4,065 ) Net (loss) income available to common shareholders $ (22,701 ) $ 13,151 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 Dilutive effect of stock options - 914,425 Weighted average shares - diluted 7,576,289 8,490,714 Basic income (loss) per share $ (3.00 ) $ 1.74 Diluted income (loss) per share $ (3.00 ) $ 1.55

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	3 Months Ended
	Jan. 31, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Revenue Brundage-Bone $ 24,067 $ 16,624 $ 35,419 Camfaud 5,815 5,143 10,728 Eco-Pan 4,088 2,629 6,655 $ 33,970 $ 24,396 $ 52,802 EBITDA Brundage-Bone $ 5,536 $ (24,565 ) $ 8,623 Camfaud 133 1,587 2,849 Eco-Pan 1,581 388 2,954 Corporate 321 180 625 $ 7,571 $ (22,410 ) $ 15,051 Interest income (expense) Brundage-Bone $ (5,134 ) $ (1,154 ) $ (4,017 ) Camfaud (458 ) (490 ) (1,070 ) Eco-Pan - - - Corporate - - - $ (5,592 ) $ (1,644 ) $ (5,087 ) (Loss) income before income taxes Brundage-Bone $ (4,424 ) $ (27,354 ) $ 1,223 Camfaud (1,963 ) 207 (222 ) Eco-Pan (291 ) 225 2,449 Corporate 283 155 564 $ (6,395 ) $ (26,767 ) $ 4,014 Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Depreciation and amortization Brundage-Bone $ 4,826 $ 1,635 $ 3,383 Camfaud 1,638 890 2,001 Eco-Pan 1,872 163 505 Corporate 38 25 61 $ 8,374 $ 2,713 $ 5,950 Transaction costs including debt extinguishment Corporate $ - $ 30,562 $ 8 $ - $ 30,562 $ 8
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Total Assets Brundage-Bone $ 501,010 $ 277,937 Camfaud 67,770 39,167 Eco-Pan 142,240 32,781 Corporate 24,428 20,259 $ 735,448 $ 370,144
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Successor Predecessor (in thousands) December 6, 2018 November 1, 2018 November 1, 2017 Revenues U.S. $ 28,155 $ 19,253 $ 42,074 U.K. 5,815 5,143 10,728 $ 33,970 $ 24,396 $ 52,802 Successor Predecessor January 31, October 31, (in thousands) 2019 2018 Long Lived Assets U.S. $ 188,290 $ 167,368 U.K. 39,850 34,547 $ 228,140 $ 201,915

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details Textual)	Jan. 31, 2019
Brundage-Bone [Member]
Number of Stores	80
Number of States in which Entity Operates	22
Camfaud [Member]
Number of Stores	28
Eco-Pan [Member]
Number of Stores	14

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)	2 Months Ended
	Jan. 31, 2019USD ($)	Oct. 31, 2018USD ($)
Allowance for Doubtful Accounts Receivable, Ending Balance	$ 0	$ 700,000
Inventory Valuation Reserves, Ending Balance	0	$ 0
Impairment of Long-Lived Assets Held-for-use	$ 0
Supplier Concentration Risk [Member] | Cost of Goods, Total [Member]
Number of Vendors	3	3
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Number of Major Customers	0
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers	0

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	2 Months Ended
	Jan. 31, 2019
Building and Building Improvements [Member] | Minimum [Member]
Estimated useful lives (Year)	15 years
Building and Building Improvements [Member] | Maximum [Member]
Estimated useful lives (Year)	40 years
Assets Held under Capital Leases [Member]
Estimated useful lives (Year)	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives (Year)	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	25 years
Transportation Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years
Transportation Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years

Note 4 - Business Combination_2

Note 4 - Business Combinations (Details Textual) - USD ($)	Dec. 06, 2018	Dec. 05, 2018	Apr. 30, 2018	Jan. 31, 2019	Jan. 31, 2018
Business Combination, Acquisition Related Costs		$ 14,167,000			$ 8,000
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost		600,000
CPH Acquisition [Member]
Cash Acquired from Acquisition	$ 1,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	220,700,000
Business Combination, Transaction Bonuses	20,100,000
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	600,000
CPH Acquisition [Member] | CPH [Member]
Business Combination, Acquisition Related Costs		14,200,000
Business Combination, Debt Extinguishment Costs		16,400,000
CPH Acquisition [Member] | Industrea [Member]
Business Combination, Acquisition Related Costs		18,800,000
Business Combination, Deferred Underwriting Commission		$ 8,100,000
CPH Acquisition [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 168,700,000
Finite-Lived Intangible Asset, Useful Life	15 years
CPH Acquisition [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 52,000,000
Finite-Lived Intangible Asset, Useful Life	10 years
O’Brien Acquisition [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			$ 2,810,000
Business Combination, Acquisition Related Costs			$ 1,100,000		$ 0

Note 4 - Business Combination_3

Note 4 - Business Combinations - Preliminary Allocation of Consideration to the Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 06, 2018	Apr. 30, 2018	Jan. 31, 2019	Oct. 31, 2018
Consideration paid:
Cash			$ 445,386
Net assets acquired:
Goodwill			$ 238,811	$ 74,656
CPH Acquisition [Member]
Consideration paid:
Cash	$ 445,386
Fair value of rollover equity	164,908
Total consideration paid	610,294
Total consideration paid	610,294
Net assets acquired:
Current assets	49,112
Intangible assets	220,700
Property and equipment	219,279
Liabilities assumed	(117,608)
Total net assets acquired	371,483
Goodwill	$ 238,811
O’Brien Acquisition [Member]
Consideration paid:
Cash		$ 21,000
Total consideration paid		21,000
Total consideration paid		21,000
Net assets acquired:
Intangible assets		2,810
Property and equipment		16,163
Goodwill		1,887
Inventory		140
Total net assets acquired		$ 19,113

Note 4 - Business Combination_4

Note 4 - Business Combinations - Pro Forma Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Revenue	$ 24,396	$ 52,802
Total pro forma revenue	58,366	56,056
Net (loss) income	(22,575)	17,558
Total pro forma net (loss) income	(26,205)	11,747
O’Brien Acquisition [Member]
Pro forma revenue adjustments by Business Combination		3,254
Pro forma net income adjustments by Business Combination		(5,811)
CPH Acquisition [Member]
Pro forma revenue adjustments by Business Combination	33,970
Pro forma net income adjustments by Business Combination	$ (3,630)

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurement (Details Textual) - Camfaud [Member] - Earnout Payments [Member] - USD ($) $ in Millions	Jan. 31, 2019	Oct. 31, 2018	Nov. 30, 2016
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			$ 3.1
Business Combination, Contingent Consideration, Liability, Total	$ 1.5	$ 1.5

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurement - Fair Value of Long-term Debt (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Senior Secured Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		$ 167,553
Senior Secured Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		178,025
Seller Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		8,292
Seller Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		8,292
Term Loan Agreement [Member] | Reported Value Measurement [Member]
Debt, fair value	357,000
Term Loan Agreement [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value	346,959
Capital Lease Obligations [Member] | Reported Value Measurement [Member]
Debt, fair value	632	653
Capital Lease Obligations [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value	$ 632	$ 653

Note 6 - Prepaid Expenses and_3

Note 6 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Prepaid insurance	$ 3,975	$ 348
Prepaid licenses and deposits	649	236
Prepaid rent	370	326
Prepaid sponsor fees	280	667
Other prepaids	2,510	2,370
Total prepaid expenses and other current assets	$ 7,784	$ 3,947

Note 7 - Property, Plant and _3

Note 7 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Depreciation, Total	$ 2.1	$ 3.5	$ 4

Note 7 - Property, Plant and _4

Note 7 - Property, Plant and Equipment - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Property, plant and equipment, gross	$ 231,643	$ 265,030
Less accumulated depreciation	(3,503)	(63,115)
Property, plant and equipment, net	228,140	201,915
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	23,285	22,244
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	827	909
Machinery and Equipment [Member]
Property, plant and equipment, gross	205,797	237,094
Transportation Equipment [Member]
Property, plant and equipment, gross	1,080	3,297
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 654	$ 1,486

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Amortization of Intangible Assets, Total	$ 700	$ 4,871	$ 1,900

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Accumulated amortization	$ 4,871	$ (27,119)
Net carrying amount	168,928
Gross carrying value, total	220,700	63,548
Intangible assets, net	215,828	36,429
Trade Names, Indefinite-lived [Member]
Gross carrying value, indefinite	46,900
Customer Relationships [Member]
Gross carrying value	168,700	47,641
Accumulated amortization	4,793	(23,093)
Net carrying amount	163,906	24,548
Trade Names [Member]
Gross carrying value	5,100	15,412
Accumulated amortization	78	(3,540)
Net carrying amount	5,022	11,872
Noncompete Agreements [Member]
Gross carrying value		495
Accumulated amortization		(486)
Net carrying amount		$ 9

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Intangible Assets Amortization Expense (Details) $ in Thousands	Jan. 31, 2019USD ($)
2019 (excluding the period from December 6, 2018 to January 31, 2019)	$ 21,949
2020	26,685
2021	21,897
2022	17,719
2023	14,172
Thereafter	66,506
	$ 168,928

Note 9 - Long Term Debt and R_3

Note 9 - Long Term Debt and Revolving Lines of Credit (Details Textual) - USD ($) $ in Thousands	1 Months Ended				2 Months Ended	3 Months Ended	12 Months Ended	21 Months Ended
	Dec. 05, 2018	Apr. 30, 2018	Nov. 30, 2016	Aug. 31, 2014	Jan. 31, 2019	Jan. 31, 2019	Oct. 31, 2018	Sep. 30, 2017	Oct. 02, 2017	Jul. 31, 2017
Long-term Debt, Total					$ 337,829	$ 337,829	$ 173,470
Long-term Debt, Gross					357,000	357,000	175,845
Debt Instrument, Unamortized Premium, Total							$ 540
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost	$ (13,000)
Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage							10.375%
Proceeds from Issuance of Debt		$ 15,000	$ 40,000	$ 140,000
Repayments of Debt								$ 26,000
Debt Instrument, Premium Percent		104.00%
Long-term Debt, Gross		$ 15,600					$ 167,553
Debt Instrument, Unamortized Premium, Total		$ 600
Original Senior Secured Notes [Member]
Long-term Debt, Total							0
New Senior Secured Notes [Member]
Long-term Debt, Total							167,600
Seller Notes [Member]
Long-term Debt, Gross							8,292
Seller Notes [Member] | Former Owners of Camfaud [Member]
Debt Instrument, Face Amount			$ 6,200
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Seller Notes [Member] | Former Owners of Reilly [Member]
Debt Instrument, Face Amount										$ 1,900
Debt Instrument, Interest Rate, Stated Percentage										5.00%
Asset Backed Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					60,000	60,000
Long-term Line of Credit, Total					17,300	$ 17,300
Asset Backed Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.25%
Asset Backed Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage						0.50%
Asset Backed Revolving Credit Facility [Member] | Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity					7,500	$ 7,500
Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]
Line of Credit Facility, Maximum Borrowing Capacity					7,500	$ 7,500
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity							65,000
Long-term Line of Credit, Total							48,700
The UK Revolver [Member]
Debt Instrument, Basis Spread on Variable Rate			2.00%
Line of Credit Facility, Maximum Borrowing Capacity			$ 28,000
Long-term Line of Credit, Total							$ 14,300
Base Rate [Member] | Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]
Debt Instrument, Basis Spread on Variable Rate						1.25%
London Interbank Offered Rate (LIBOR) [Member] | Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]
Debt Instrument, Basis Spread on Variable Rate						2.25%
Term Loan Agreement [Member]
Debt Instrument, Face Amount					$ 357,000	$ 357,000
Debt Instrument, Interest Rate, Stated Percentage					5.00%	5.00%
Long-term Debt, Total					$ 357,000	$ 357,000
Term Loan Agreement [Member] | Eurodollar [Member]
Debt Instrument, Basis Spread on Variable Rate						6.00%
Term Loan Agreement [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate						5.00%
Average Excess Availability, Tranche One [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent							66.67%
Average Excess Availability, Tranche One [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Debt Instrument, Basis Spread on Variable Rate							2.00%
Average Excess Availability, Tranche Two [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent							33.33%
Average Excess Availability, Tranche Two [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent							66.67%
Average Excess Availability, Tranche Two [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Debt Instrument, Basis Spread on Variable Rate							2.25%
Average Excess Availability, Tranche Three [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent							33.33%
Average Excess Availability, Tranche Three [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Debt Instrument, Basis Spread on Variable Rate							2.50%
Transferred From the Revolver Balance to a 3-month Line of Credit [Member] | Revolving Credit Facility [Member]
Long-term Line of Credit, Total									$ 35,000

Note 9 - Long Term Debt and R_4

Note 9 - Long Term Debt and Revolving Lines of Credit - Future Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
2019	$ 17,850
2020	17,850
2021	17,850
2022	17,850
2023	17,850
Thereafter	248,579
	$ 337,829	$ 173,470

Note 9 - Long Term Debt and R_5

Note 9 - Long Term Debt and Revolving Lines of Credit - Long-term Debt (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018	Apr. 30, 2018
Long-term debt	$ 357,000	$ 175,845
Plus unamortized premium on debt		540
Less unamortized deferred financing costs	(19,171)	(2,915)
	337,829	173,470
Term Loan Agreement [Member]
Long-term debt	357,000
Senior Secured Notes [Member]
Long-term debt		167,553	$ 15,600
Plus unamortized premium on debt			$ 600
Seller Notes [Member]
Long-term debt		$ 8,292

Note 10 - Accrued Payroll and_3

Note 10 - Accrued Payroll and Payroll Expenses - Accrued Payroll and Expenses (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Accrued vacation	$ 3,264	$ 3,482
Accrued bonus	1,145	1,766
Other accrued	975	1,457
Total accrued payroll and payroll expenses	$ 5,384	$ 6,705

Note 11 - Accrued Expenses an_3

Note 11 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Accrued insurance	$ 5,350	$ 4,743
Accrued interest	5,068	3,092
Accrued equipment purchases	1,415
Accrued sales and use tax	4,094	4,145
Accrued property taxes	426	865
Accrued professional fees	497	3,579
Other	1,197	2,406
Total accrued expenses and other liabilities	$ 18,047	$ 18,830

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018
Income Tax Expense (Benefit), Total	$ (4,192)	$ (2,765)	$ (13,544)
Effective Income Tax Rate Reconciliation, Percent, Total	15.70%	43.20%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			13,500
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			500
Tax Cuts and Jobs Act, Decrease in Deferred Tax Liability due to Transition Tax			$ 800
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Transaction Related Costs, Amount	$ 1,400
Effective Income Tax Rate Reconciliation, Global Intangible Low Tax Income, Amount		$ 700
Deferred Tax Assets, Net, Total		76,500		$ 39,000
Liability for Uncertainty in Income Taxes, Current		$ 0		$ 0

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	Jan. 31, 2019	Oct. 31, 2018
Self-insurance, General Liability Deductible Per Claim	$ 100,000	$ 100,000
Letters of Credit Outstanding, Amount	1,300,000
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	7,500,000
Bank Account to Facilitate Administration of Claims [Member]
Restricted Cash, Total	300,000	300,000
Accrued Liabilities and Other Liabilities [Member]
Self-insurance, Accrued Expenses for Claims Incurred But Note Reported and Estimated Losses Reported	4,900,000	3,200,000
Self-insurance, Accrued Expenses for Health Claims Incurred But Not Reoprted	$ 1,500,000	$ 1,000,000

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Dec. 06, 2018	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Common Stock, Shares Authorized		500,000,000	15,000,000	15,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized		10,000,000	2,423,711
Preferred Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.001
Common Stock, Shares, Issued, Total	28,847,707	28,847,707		7,576,289
Common Stock, Shares, Outstanding, Ending Balance	28,847,707	28,847,707		7,576,289
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	34,100,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	1
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Preferred Stock, Shares Outstanding, Ending Balance	2,450,980			2,342,264
Preferred Stock, Dividend Rate, Percentage	0.00%
Convertible Preferred Stock, Shares Issued upon Conversion	1
Convertible Preferred Stock, Additional Cumulative Amount, Accrue Annual Rate	7.00%
Convertible Preferred Stock, Convertible, Stock Price Trigger	$ 13
Preferred Stock, Shares Issued, Total				2,342,264
Preferred Stock, Liquidation Preference, Value				$ 11.2

Note 15 - Stock-based Compens_2

Note 15 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	1 Months Ended	2 Months Ended
	Dec. 05, 2018	Jan. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	$ 0.6
Equivalent Vested Options Rolled Forward from Predecessor to Successor		2,783,479
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense, Total	$ 0.1

Note 16 - Earnings Per Share (D

Note 16 - Earnings Per Share (Details Textual)	1 Months Ended	2 Months Ended
	Dec. 05, 2018	Jan. 31, 2019shares
Dividends, Common Stock, Ratio	1
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		34,100,000
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		2,783,479
Series A Preferred Stocks [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		2,450,980

Note 16 - Earnings Per Share _2

Note 16 - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Net loss	$ (22,575)	$ (3,630)	$ 17,558
Less preferred shares dividends	(126)	(269)	(342)
Net loss available to common shareholders	$ (22,701)	$ (3,899)	$ 13,151
Basic (in shares)	7,576,289	28,847,707	7,576,289
Diluted (in shares)	7,576,289	28,847,707	8,490,714
Basic loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.74
Diluted loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.55
Less undistributed earnings allocated to preferred shares			$ (4,065)
Dilutive effect of stock options (in shares)			914,425

Note 17 - Segment Reporting - O

Note 17 - Segment Reporting - Operating Information (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Revenue	$ 24,396	$ 33,970	$ 52,802
EBITDA	(22,410)	7,571	15,051
Interest income (expense)	(1,644)	(5,592)	(5,087)
(Loss) income before income taxes	(26,767)	(6,395)	4,014
Depreciation and amortization	2,713	8,374	5,950
Transaction costs	30,562		8
Brundage-Bone [Member]
Revenue	16,624	24,067	35,419
EBITDA	(24,565)	5,536	8,623
Interest income (expense)	(1,154)	(5,134)	(4,017)
(Loss) income before income taxes	(27,354)	(4,424)	1,223
Depreciation and amortization	1,635	4,826	3,383
Camfaud [Member]
Revenue	5,143	5,815	10,728
EBITDA	1,587	133	2,849
Interest income (expense)	(490)	(458)	(1,070)
(Loss) income before income taxes	207	(1,963)	(222)
Depreciation and amortization	890	1,638	2,001
Eco-Pan [Member]
Revenue	2,629	4,088	6,655
EBITDA	388	1,581	2,954
Interest income (expense)
(Loss) income before income taxes	225	(291)	2,449
Depreciation and amortization	163	1,872	505
Corporate Segment [Member]
EBITDA	180	321	625
Interest income (expense)
(Loss) income before income taxes	155	283	564
Depreciation and amortization	25	38	61
Transaction costs	$ 30,562		$ 8

Note 17 - Segment Reporting - T

Note 17 - Segment Reporting - Total Assets by Segment (Details) - USD ($) $ in Thousands	Jan. 31, 2019	Oct. 31, 2018
Total assets	$ 735,448	$ 370,144
Brundage-Bone [Member]
Total assets	501,010	277,937
Camfaud [Member]
Total assets	67,770	39,167
Eco-Pan [Member]
Total assets	142,240	32,781
Corporate Segment [Member]
Total assets	$ 24,428	$ 20,259

Note 17 - Segment Reporting - R

Note 17 - Segment Reporting - Revenue and Long-Lived Assets by Geographical Areas (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018
Revenue	$ 24,396	$ 33,970	$ 52,802
Long Lived Assets		228,140		$ 201,915
UNITED STATES
Revenue	19,253	28,155	42,074
Long Lived Assets		188,290		167,368
Non-US [Member]
Revenue	$ 5,143	5,815	$ 10,728
Long Lived Assets		$ 39,850		$ 34,547

Note 18 - Related Party Trans_2

Note 18 - Related Party Transaction (Details Textual) - PGP Advisors, LLC [Member] - Management Services Agreement [Member] - USD ($)	Sep. 01, 2019	Dec. 05, 2018	Jan. 31, 2018	Aug. 31, 2019
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		$ 0	$ 1,100,000
Scenario, Forecast [Member]
Related Party Transaction, Amounts of Transaction, Annual Fee	$ 2,000,000			$ 4,000,000

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual)	Mar. 18, 2019USD ($)
Capital Pumping LP and Affiliates [Member] | Subsequent Event [Member]
Business Combination, Consideration Transferred, Total	$ 129.20