Concrete Pumping (BBCP) S-1/A 6 May 19 2019 Q1 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Jan. 31, 2019	Mar. 29, 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	S-1/A
Document Period End Date	Jan. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	true
Amendment Description	Amendment No. 2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jan. 31, 2019	Oct. 31, 2018
Assets
Cash	$ 4,767,000	$ 8,621,279
Trade receivables, net	34,991,000	40,117,777
Inventory	3,931,000	3,809,876
Prepaid expenses and other current assets	7,784,000	3,946,332
Total current assets	51,473,000	56,495,264
Property, plant and equipment, net	228,140,000	201,915,440
Intangible assets, net	215,828,000	36,429,018
Goodwill	238,811,000	74,656,100
Deferred financing costs	1,196,000	647,922
Total assets	735,448,000	370,143,744
Liabilities and Stockholders’ Equity
Revolving loan	17,267,000	62,986,962
Term loans, current portion	17,850,000
Current portion of capital lease obligations	86,000	85,087
Accounts payable	5,540,000	5,191,711
Accrued payroll and payroll expenses	5,384,000	6,705,209
Accrued expenses and other current liabilities	18,047,000	18,829,602
Income taxes payable	1,142,000	1,151,741
Deferred consideration	1,475,000
Total current liabilities	66,791,000	94,950,312
Long term debt, net of discount for deferred financing costs	319,979,000	173,470,065
Contingent consideration		1,458,077
Capital lease obligations, less current portion	546,000	567,665
Deferred income taxes	76,519,000	39,004,853
Total liabilities	463,835,000	309,450,972
Redeemable preferred stock, $0.001 par value, 2,342,264 shares issued and outstanding as of October 31, 2018 and 2017 (liquidation preference of $11,239,060 and $9,845,139), respectively		14,671,869
Class A common stock, $0.0001 par value; 21,118,267 and 21,815,963 shares subject to possible redemption (at $10.20 per share) at December 5, 2018 and December 31, 2017, respectively	25,000,000
Common stock	3,000	7,576
Additional paid-in capital	261,808,000	18,724,707
Accumulated other comprehensive income	(557,000)	584,074
Retained earnings (accumulated deficit)	(14,641,000)	26,704,546
	246,613,000	46,020,903
Total liabilities and stockholders’ equity	$ 735,448,000	$ 370,143,744

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals)	Oct. 31, 2018USD ($)$ / sharesshares
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001
Preferred stock, issued (in shares)	2,342,264
Preferred stock, outstanding (in shares)	2,342,264
Preferred stock, liquidation | $	$ 11,239,060
Common stock, par value (in dollars per share) | $ / shares	$ 0.001
Common stock, authorized (in shares)	15,000,000
Common stock, issued (in shares)	7,576,289
Common stock, outstanding (in shares)	7,576,289
Redeemable Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | $ / shares	$ 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 ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 33,970,000	$ 52,802,000				$ 243,223,267	$ 211,210,599	$ 172,425,547
Cost of operations	14,027,000	21,103,000	30,001,000				136,876,880	121,451,499	97,241,773
Gross profit	10,369,000	12,867,000	22,801,000				106,346,387	89,759,100	75,183,774
General and administrative expenses	4,936,000	13,681,000	13,704,000	$ 837,473		$ 10,119,630	58,789,016	52,864,910	40,590,760
Business Combination, Acquisition Related Costs	14,167,000		8,000				7,589,825	4,489,517	3,691,466
Income from operations	(8,734,000)	(814,000)	9,089,000	(984,920)		(10,304,835)	39,967,546	32,404,673	30,901,548
Other (expense) income:
Interest expense	(1,644,000)	(5,592,000)	(5,087,000)			(100,000)	(21,424,747)	(22,747,848)	(19,516,077)
Loss on extinguishment of debt	(16,395,000)							(5,161,065)	(643,876)
Other income (expense), net	6,000	11,000	12,000				54,923	174,177	(54,463)
	(18,033,000)	(5,581,000)	(5,075,000)				(21,369,824)	(27,734,736)	(20,214,416)
(Loss) income before income taxes	(26,767,000)	(6,395,000)	4,014,000	(49,886)		(6,315,951)	18,597,722	4,669,937	10,687,132
Income tax (benefit) provision	(4,192,000)	(2,765,000)	(13,544,000)	267,780		800,540	(9,784,120)	3,756,658	4,453,541
Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries	(22,575,000)	(3,630,000)	17,558,000	$ (317,666)	$ (317,666)	$ (7,116,491)	28,381,842	913,279	6,269,955
Less preferred shares dividends	(126,000)	(269,000)	(342,000)				(1,428,257)	(1,811,837)	(1,695,122)
Less undistributed earnings allocated to preferred shares			(4,065,000)				(6,365,083)		(1,108,807)
Undistributed (loss) income available to common shareholders	$ (22,701,000)	$ (3,899,000)	$ 13,151,000				$ 20,588,502	$ (898,558)	$ 3,466,026
Basic (in shares)	7,576,289	28,847,707	7,576,289				7,576,289	7,576,289	7,576,289
Diluted (in shares)	7,576,289	28,847,707	8,490,714				8,325,890	7,576,289	8,279,321
Basic (in dollars per share)	$ (3)	$ (0.14)	$ 1.74				$ 2.72	$ (0.12)	$ 0.46
Diluted (in dollars per share)	$ (3)	$ (0.14)	$ 1.55				$ 2.47	$ (0.12)	$ 0.42

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Net income (loss)	$ (22,575,000)	$ (3,630,000)	$ 17,558,000
Other comprehensive income:
Foreign currency translation adjustment	(674,000)	(557,000)	2,927,000
Total comprehensive (loss) income	$ (23,249,000)	$ (4,187,000)	$ 20,485,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Predecessor [Member] (Deprecated 2019-01-31)Common Stock [Member]	Predecessor [Member] (Deprecated 2019-01-31)Additional Paid-in Capital [Member]	Predecessor [Member] (Deprecated 2019-01-31)AOCI Attributable to Parent [Member]	Predecessor [Member] (Deprecated 2019-01-31)Retained Earnings [Member]	Predecessor [Member] (Deprecated 2019-01-31)	Common Stock [Member]Common Class A [Member]	Common Stock [Member]Common Class B [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Oct. 31, 2017											$ 19,155,545
Net income (loss)											28,381,842
Foreign currency translation adjustment									$ (1,797,116)		(1,797,116)
Balance at Oct. 31, 2018	$ 8,000	$ 18,724,000	$ 584,000	$ 26,704,000	$ 46,028,000						46,020,903
Stock-based compensation								$ 280,632			280,632
Balance at Dec. 31, 2017						$ 118	$ 575	5,316,974		$ (317,666)	5,000,001
Issuance of Class A common stock						70		7,116,430			7,116,500
Net income (loss)										(7,116,491)	(7,116,491)
Balance at Dec. 05, 2018	8,000	18,751,000	(90,000)	4,129,000	22,798,000	188	575	12,433,404		(7,434,157)	5,000,010
Balance at Oct. 31, 2018	8,000	18,724,000	584,000	26,704,000	46,028,000						46,020,903
Net income (loss)				(22,575,000)	(22,575,000)						(22,575,000)
Foreign currency translation adjustment			(674,000)		(674,000)
Balance at Dec. 05, 2018	$ 8,000	18,751,000	$ (90,000)	$ 4,129,000	22,798,000	188	575	12,433,404		(7,434,157)	5,000,010
Stock-based compensation		$ 27,000			$ 27,000
Redemption of Class A shares								(12,433,000)		(3,577,000)	(16,010,000)
Issuance of Class A common stock						1,000		96,900,000			96,901,000
Rollover of acquiree Class A common stock to Class A common stock as a result of the Business Combination						1,000		164,908,000			164,909,000
Conversion of Class B common stock to Class A common stock as a result of the Business Combination						1,000	$ (1,000)
Net income (loss)										(3,630,000)	(3,630,000)
Foreign currency translation adjustment									(557,000)		(557,000)
Balance at Jan. 31, 2019						$ 3,000		$ 261,808,000	$ (557,000)	$ (14,641,000)	$ 246,613,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018
Net income (loss)	$ (22,575,000)	$ (3,630,000)	$ 17,558,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		3,503,000
Deferred income taxes		(1,156,000)
Amortization of deferred financing costs		496,000
Write off deferred debt issuance costs
Prepayment penalty on early extinguishment of debt	13,000,000
Amortization of debt premium
Amortization of intangible assets	700,000	4,871,000	1,900,000
Stock-based compensation expense
(Gain) on the sale of property, plant and equipment		(305,000)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net		4,648,000
Inventory		172,000
Prepaid expenses and other current assets		(2,585,000)
Income taxes payable, net		(210,000)
Accounts payable		(9,107,000)
Accrued payroll, accrued expenses and other current liabilities		(9,646,000)
Net cash (used in) provided by operating activities		(12,949,000)
Cash flows from investing activities:
Purchases of property, plant and equipment		(11,243,000)
Proceeds from sale of property, plant and equipment		598,000
Cash withdrawn from Industrea trust account		238,474,000
Acquisition of net assets, net of cash acquired		(445,386,000)
Net cash (used in) investing activities		(217,557,000)
Cash flows from financing activities:
Proceeds on long term debt		357,000,000
Proceeds on revolving loan		17,267,000
Payments on revolving loan
Redemptions of common shares		(231,415,000)
Payment of debt issuance costs		(20,863,000)
Payments on capital lease obligations		(14,000)
Issuance of preferred shares		25,000,000
Payments for underwriting fees		(8,050,000)
Issuance of common shares		96,900,000
Net cash provided by (used in) financing activities		235,825,000
Effect of foreign currency exchange rate on cash		(556,000)
Net increase (decrease) in cash		4,763,000
Beginning of period	8,621,279	3,612	6,925,042
End of period	3,612	4,767,000
Supplemental cash flow information:
Cash paid for interest		849,000
Cash (refunded) for income taxes		(83,000)
Fair value of rollover equity for Business Combination		164,908,000
Equipment purchases included in accrued expenses		1,415,000
Predecessor [Member] (Deprecated 2019-01-31)
Net income (loss)	(22,575,000)		17,558,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,060,000		4,048,000
Deferred income taxes	(4,355,000)		(13,757,000)
Amortization of deferred financing costs	152,000		405,000
Write off deferred debt issuance costs	3,390,000
Prepayment penalty on early extinguishment of debt	13,004,000
Amortization of debt premium	(11,000)		4,000
Amortization of intangible assets	653,000		1,902,000
Stock-based compensation expense	27,000		94,000
(Gain) on the sale of property, plant and equipment	(166,000)		(401,000)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net	485,000		3,608,000
Inventory	(294,000)		(445,000)
Prepaid expenses and other current assets	(1,283,000)		(2,358,000)
Income taxes payable, net	203,000		226,000
Accounts payable	(654,000)		(2,752,000)
Accrued payroll, accrued expenses and other current liabilities	17,280,000		(524,000)
Net cash (used in) provided by operating activities	7,916,000		7,608,000
Cash flows from investing activities:
Purchases of property, plant and equipment	(503,000)		(7,460,000)
Proceeds from sale of property, plant and equipment	364,000		487,000
Cash withdrawn from Industrea trust account
Acquisition of net assets, net of cash acquired
Net cash (used in) investing activities	(139,000)		(6,973,000)
Cash flows from financing activities:
Proceeds on long term debt
Proceeds on revolving loan	4,693,000		52,343,000
Payments on revolving loan	(20,056,000)		(55,068,000)
Redemptions of common shares
Payment of debt issuance costs
Payments on capital lease obligations	(7,000)		(42,000)
Issuance of preferred shares
Payments for underwriting fees
Issuance of common shares
Net cash provided by (used in) financing activities	(15,370,000)		(2,767,000)
Effect of foreign currency exchange rate on cash	(70,000)		2,927,000
Net increase (decrease) in cash	(7,663,000)		795,000
Beginning of period	8,621,000	$ 958,000	6,925,000
End of period	958,000		7,720,000
Supplemental cash flow information:
Cash paid for interest	201,000		726,000
Cash (refunded) for income taxes			(553,000)
Fair value of rollover equity for Business Combination
Equipment purchases included in accrued expenses			$ 479,000

Consolidated Balance Sheets_2

Consolidated Balance Sheets - USD ($)	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Oct. 31, 2016
Assets
Cash	$ 4,767,000	$ 3,612	$ 8,621,279	$ 828,555	$ 6,925,042
Trade receivables, net	34,991,000		40,117,777		33,101,052
Inventory	3,931,000		3,809,876		3,009,651
Prepaid expenses and other current assets	7,784,000	807,171	3,946,332	272,165	3,668,835
Total current assets	51,473,000	810,783	56,495,264	1,100,720	46,704,580
Property, plant and equipment, net	228,140,000		201,915,440		175,542,135
Intangible assets, net	215,828,000		36,429,018		42,034,188
Goodwill	238,811,000		74,656,100		73,509,208	$ 54,400,319
Deferred financing costs	1,196,000		647,922		1,056,516
Total assets	735,448,000	239,284,740	370,143,744	236,295,754	338,846,627	$ 254,929,469
Liabilities and Stockholders’ Equity
Revolving loan	17,267,000		62,986,962		65,888,871
Current portion of capital lease obligations	86,000		85,087		193,039
Accounts payable	5,540,000	10,112,686	5,191,711	205,249	7,116,901
Accrued payroll and payroll expenses	5,384,000		6,705,209		6,902,666
Accrued expenses and other current liabilities	18,047,000		18,829,602		14,622,122
Income taxes payable	1,142,000		1,151,741		1,577,923
Total current liabilities	66,791,000	10,828,407	94,950,312	722,930	96,301,522
Long term debt, net of discount for deferred financing costs	319,979,000		173,470,065		156,984,830
Contingent consideration			1,458,077		968,783
Capital lease obligations, less current portion	546,000		567,665		652,752
Deferred income taxes	76,519,000		39,004,853		50,111,326
Total liabilities	463,835,000	18,878,407	309,450,972	8,772,930	305,019,213
Redeemable preferred stock, $0.001 par value, 2,342,264 shares issued and outstanding as of October 31, 2018 and 2017 (liquidation preference of $11,239,060 and $9,845,139), respectively			14,671,869		14,671,869
Common stock	3,000		7,576		7,576
Additional paid-in capital	261,808,000	12,433,404	18,724,707	5,316,974	18,444,075
Accumulated other comprehensive income	(557,000)		584,074		2,381,190
Retained earnings (accumulated deficit)	(14,641,000)	(7,434,157)	26,704,546	(317,666)	(1,677,296)
	246,613,000	5,000,010	46,020,903	5,000,001	19,155,545
Total liabilities and stockholders’ equity	$ 735,448,000	$ 239,284,740	$ 370,143,744	$ 236,295,754	$ 338,846,627

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Parentheticals) - USD ($)	Jan. 31, 2019	Dec. 06, 2018	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Feb. 28, 2016
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, issued (in shares)	2,450,980			2,342,264		2,342,264
Preferred stock, outstanding (in shares)	2,450,980		21,118,267	2,342,264	21,815,963	2,342,264
Preferred stock, liquidation				$ 11,239,060		$ 9,845,139
Common stock, par value (in dollars per share)	$ 0.0001			$ 0.001		$ 0.001	$ 0.001
Common stock, authorized (in shares)	500,000,000			15,000,000		15,000,000	50,000,000
Common stock, issued (in shares)	28,847,707	28,847,707		7,576,289		7,576,289
Common stock, outstanding (in shares)	28,847,707	28,847,707		7,576,289		7,576,289

Consolidated Statements of In_2

Consolidated Statements of Income - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 243,223,267	$ 211,210,599	$ 172,425,547
Cost of operations	136,876,880	121,451,499	97,241,773
Gross profit	106,346,387	89,759,100	75,183,774
General and administrative expenses	58,789,016	52,864,910	40,590,760
Business Combination, Acquisition Related Costs	7,589,825	4,489,517	3,691,466
Income from operations	39,967,546	32,404,673	30,901,548
Other (expense) income:
Interest expense	(21,424,747)	(22,747,848)	(19,516,077)
Loss on extinguishment of debt		(5,161,065)	(643,876)
Other income (expense), net	54,923	174,177	(54,463)
	(21,369,824)	(27,734,736)	(20,214,416)
Income before income taxes	18,597,722	4,669,937	10,687,132
Income tax (benefit) provision	(9,784,120)	3,756,658	4,453,541
Net income	28,381,842	913,279	6,233,591
Less: Net loss attributable to noncontrolling interest			(36,364)
Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries	28,381,842	913,279	6,269,955
Less preferred shares dividends	(1,428,257)	(1,811,837)	(1,695,122)
Less undistributed earnings allocated to preferred shares	(6,365,083)		(1,108,807)
Undistributed income (loss) available to common shareholders	$ 20,588,502	$ (898,558)	$ 3,466,026
Basic (in shares)	7,576,289	7,576,289	7,576,289
Diluted (in shares)	8,325,890	7,576,289	8,279,321
Basic (in dollars per share)	$ 2.72	$ (0.12)	$ 0.46
Diluted (in dollars per share)	$ 2.47	$ (0.12)	$ 0.42

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Net income	$ 28,381,842	$ 913,279	$ 6,233,591
Other comprehensive income:
Foreign currency translation adjustment	(1,797,116)	2,381,190
Total comprehensive income	$ 26,584,726	$ 3,294,469	$ 6,269,955

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance	$ 7,576	$ 18,658,951	$ 28,065		$ (3,130,640)	$ 15,563,952
Balance at Oct. 31, 2015	7,576	18,658,951	28,065		(3,130,640)	15,563,952
Stock-based compensation		109,424				109,424
Net income			(36,364)		6,269,955	6,233,591
Disolution of noncontrolling interest			8,299			8,299
Balance	7,576	18,658,951	28,065		(3,130,640)	15,563,952
Net income			$ (36,364)		6,269,955	6,233,591
Balance at Oct. 31, 2016	7,576	18,768,375			3,139,315	21,915,266
Balance	7,576	18,768,375			3,139,315	21,915,266
Stock-based compensation		362,345				362,345
Net income					913,279	913,279
Repurchase of stock options		(686,645)				(686,645)
Purchased for retirement, not re-issuable					(889,825)	(889,825)
Preferred stock dividend					(4,840,065)	(4,840,065)
Foreign currency translation adjustment				$ 2,381,190		2,381,190
Balance	7,576	18,768,375		2,381,190	3,139,315	21,915,266
Net income					913,279	913,279
Balance at Oct. 31, 2017	7,576	18,444,075		2,381,190	(1,677,296)	19,155,545
Balance	7,576	18,444,075		2,381,190	(1,677,296)	19,155,545
Stock-based compensation		280,632				280,632
Net income					28,381,842	28,381,842
Foreign currency translation adjustment				(1,797,116)		(1,797,116)
Balance	7,576	18,444,075		2,381,190	(1,677,296)	19,155,545
Net income					28,381,842	28,381,842
Balance at Oct. 31, 2018	7,576	18,724,707		584,074	26,704,546	46,020,903
Balance	$ 7,576	$ 18,724,707		$ 584,074	$ 26,704,546	$ 46,020,903

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Net income			$ 28,381,842	$ 913,279	$ 6,233,591
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation			17,718,814
Deferred income taxes			(11,106,473)	598,651	3,754,630
Amortization of deferred financing costs			1,689,575
Accretion of debt discount				275,400	330,480
Amortization of debt premium			(60,465)
Amortization of intangible assets	$ 700,000	$ 1,900,000	7,903,732	7,815,141	5,673,548
Stock-based compensation expense			280,632
Write-off of deferred financing costs included in loss on extinguishment of debt				1,972,574	931,838
Write-off of debt discount costs included in loss on extinguishment of debt				1,473,392
Debt prepayment penalty included in loss on extinguishment of debt				1,440,000
Loss (gain) on repayments of long-term debt included in loss on extinguishment of debt				303,420	(287,962)
Dissolution of noncontrolling interest					8,299
(Gain) on the sale of property, plant and equipment			(2,622,520)
Accretion of contingent consideration			526,817
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net			(7,469,464)
Inventory			(706,667)
Prepaid expenses and other current assets			(1,407,883)
Income taxes payable, net			(381,322)
Accounts payable			(1,832,398)
Accrued payroll, accrued expenses and other current liabilities			8,702,438
Net cash (used in) provided by operating activities			39,616,657
Cash flows from investing activities:
Purchases of property, plant and equipment			(31,738,369)
Proceeds from sale of property, plant and equipment			3,238,933
Acquisition of net assets, net of cash acquired			(21,000,000)
Net cash (used in) investing activities			(49,499,436)	(83,088,761)	(28,973,671)
Cash flows from financing activities:
Premium proceeds on long term debt			600,000
Proceeds on revolving loan			237,194,598
Payments on revolving loan			(239,587,567)
Proceeds on long term debt			15,000,000
Principal payments on long term debt				(39,104,760)	(18,352,038)
Payment of deferred financing costs				(1,454,364)
Debt prepayment penalty				(1,440,000)
Payments on capital lease obligations			(194,190)
Preferred stock purchase				(1,400,009)
Payment of preferred stock dividends				(4,840,065)
Repurchase of stock options				(686,645)
Net cash provided by (used in) financing activities			13,012,841
Effect of foreign currency exchange rate on cash			(1,443,825)
Net increase (decrease) in cash			1,696,237
Beginning of period	8,621,279	6,925,042	6,925,042	3,248,520	11,277,553
End of period	3,612		8,621,279	6,925,042	3,248,520
Supplemental cash flow information:
Cash paid for interest			22,167,732	22,653,135	17,680,951
Cash (refunded) for income taxes			1,072,947	4,356,081	1,724,602
Equipment purchases included in accrued expenses			355,147	2,172,115	6,015,009
Predecessor [Member] (Deprecated 2019-01-31)
Net income				913,279	6,233,591
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,060,000	4,048,000		19,338,884	16,635,995
Deferred income taxes	(4,355,000)	(13,757,000)		238,696	3,754,628
Amortization of deferred financing costs	152,000	405,000		1,863,641	1,751,675
Amortization of debt premium				(72,527)
Amortization of intangible assets	653,000	1,902,000		7,815,141	5,673,548
Stock-based compensation expense	27,000	94,000		362,345	109,424
Write-off of deferred financing costs included in loss on extinguishment of debt	3,390,000
(Gain) on the sale of property, plant and equipment	(166,000)	(401,000)		(567,876)	(384,988)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net	485,000	3,608,000		212,586	(673,660)
Inventory	(294,000)	(445,000)		(461,824)	(473,187)
Prepaid expenses and other current assets	(1,283,000)	(2,358,000)		(232,495)	(1,015,506)
Income taxes payable, net	203,000	226,000		(1,277,467)	(1,025,689)
Accounts payable	(654,000)	(2,752,000)		2,005,714	74,811
Accrued payroll, accrued expenses and other current liabilities	17,280,000	(524,000)		(1,376,489)	4,114,143
Net cash (used in) provided by operating activities	7,916,000	7,608,000		34,226,394	35,757,440
Cash flows from investing activities:
Purchases of property, plant and equipment	(503,000)	(7,460,000)		(23,671,035)	(22,570,712)
Proceeds from sale of property, plant and equipment	364,000	487,000		1,009,523	247,041
Acquisition of net assets, net of cash acquired				(60,427,249)	(6,650,000)
Net cash (used in) investing activities	(139,000)	(6,973,000)
Cash flows from financing activities:
Proceeds on revolving loan	4,693,000	52,343,000		266,604,233	155,447,066
Payments on revolving loan	(20,056,000)	(55,068,000)		(205,163,292)	(151,839,827)
Proceeds on long term debt				40,400,000
Payments on capital lease obligations	(7,000)	(42,000)		(151,141)	(68,003)
Repurchase of stock options
Net cash provided by (used in) financing activities	(15,370,000)	(2,767,000)		52,763,957	(14,812,802)
Effect of foreign currency exchange rate on cash	(70,000)	2,927,000		(225,068)
Net increase (decrease) in cash	(7,663,000)	795,000		3,676,522	$ (8,029,033)
Beginning of period	8,621,000	6,925,000	6,925,000
End of period	958,000	7,720,000	$ 8,621,000	$ 6,925,000
Supplemental cash flow information:
Cash paid for interest	201,000	726,000
Cash (refunded) for income taxes		(553,000)
Equipment purchases included in accrued expenses		$ 479,000

Consolidated Balance Sheets_2_3

Consolidated Balance Sheets - USD ($)	Dec. 05, 2018	Dec. 31, 2017
Current assets:
Cash	$ 3,612	$ 828,555
Prepaid expenses and other current assets	807,171	272,165
Total current assets	810,783	1,100,720
Cash and marketable securities held in Trust Account	238,473,957	235,195,034
Total assets	239,284,740	236,295,754
Current liabilities:
Accounts payable	10,112,686	205,249
Accrued expenses	47,021	425,181
Accrued expenses - related parties	66,640	92,500
Note payable - related parties	338,700
Income tax payable	196,072
Franchise tax payable	67,288
Total current liabilities	10,828,407	722,930
Deferred underwriting commissions	8,050,000	8,050,000
Total liabilities	18,878,407	8,772,930
Commitments
Class A common stock, $0.0001 par value; 21,118,267 and 21,815,963 shares subject to possible redemption (at $10.20 per share) at December 5, 2018 and December 31, 2017, respectively	215,406,323	222,522,823
Liabilities and Stockholders’ Equity
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding at December 5, 2018 and December 31, 2017
Additional paid-in capital	12,433,404	5,316,974
Retained earnings (accumulated deficit)	(7,434,157)	(317,666)
Total stockholders’ equity	5,000,010	5,000,001
Total liabilities and stockholders’ equity	239,284,740	236,295,754
Common Class A [Member]
Liabilities and Stockholders’ Equity
Common stock	188	118
Common Class B [Member]
Liabilities and Stockholders’ Equity
Common stock	$ 575	$ 575

Consolidated Balance Sheets (_3

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 05, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, outstanding (in shares)	21,118,267	21,815,963
Temporary equity, redemption price per share (in dollars per share)	$ 10.20	$ 10.20
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Temporary equity, shares outstanding (in shares)	21,118,267	21,815,963
Common Class A [Member]
Preferred stock, outstanding (in shares)	21,118,267	21,815,963
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	200,000,000	200,000,000
Common stock, issued (in shares)	1,881,733	1,184,037
Common stock, outstanding (in shares)	1,881,733	1,184,037
Temporary equity, shares outstanding (in shares)	21,118,267	21,815,963
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	5,750,000	5,750,000
Common stock, outstanding (in shares)	5,750,000	5,750,000

Statements of Operations

Statements of Operations - USD ($)		9 Months Ended	11 Months Ended
		Dec. 31, 2017	Dec. 05, 2018
General and administrative expenses		$ 837,473	$ 10,119,630
Franchise tax expense		147,447	185,205
Income from operations		(984,920)	(10,304,835)
Investment income on Trust Account		935,034	3,988,884
(Loss) income before income taxes		(49,886)	(6,315,951)
Income tax (benefit) provision		267,780	800,540
Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries		$ (317,666)	$ (7,116,491)
Weighted average shares outstanding
Basic and diluted (in shares)	[1]	6,416,126	6,956,392
Net loss per common share
Basic and diluted (in dollars per share)		$ (0.05)	$ (1.02)
[1]	This number excludes an aggregate of 21,118,267 and 21,815,963 shares of Class A common stock subject to possible redemption for the periods ended December 5, 2018 and December 31, 2017, respectively.

Statements of Operations (Paren

Statements of Operations (Parentheticals) - shares	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	21,815,963	21,118,267		770,171

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]Common Class A [Member]	Common Stock [Member]Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Net income (loss)					$ 28,381,842
Balance at Oct. 31, 2018					46,020,903
Issuance of Class A common stock	$ 70		$ 7,116,430		7,116,500
Net income (loss)				$ (7,116,491)	(7,116,491)
Common stock subject to possible redemption (in shares)	697,696
Balance (in shares) at Dec. 05, 2018	1,881,733	5,750,000
Balance at Dec. 05, 2018	$ 188	$ 575	12,433,404	(7,434,157)	5,000,010
Net income (loss)					(22,575,000)
Balance (in shares) at Dec. 05, 2018	1,881,733	5,750,000
Balance at Dec. 05, 2018	$ 188	$ 575	12,433,404	(7,434,157)	5,000,010
Issuance of Class A common stock	1,000		96,900,000		96,901,000
Common stock subject to possible redemption			12,433,000	3,577,000	16,010,000
Net income (loss)				(3,630,000)	(3,630,000)
Balance at Jan. 31, 2019	$ 3,000		$ 261,808,000	$ (14,641,000)	$ 246,613,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Cash Flows from Operating Activities:
Net income (loss)	$ (22,575,000)	$ (3,630,000)	$ 17,558,000	$ (317,666)	$ (7,116,491)	$ 28,381,842	$ 913,279	$ 6,269,955
Adjustments to reconcile net income to net cash provided by operating activities:
Interest earned on investments and marketable securities held in Trust Account				(935,034)	(3,988,884)
Expenses paid by related parties on behalf of the Company					338,700
Net changes in operating assets and liabilities (net of acquisitions):
Prepaid expenses				(272,165)	(535,006)
Accounts payable		(9,107,000)			9,907,437	(1,832,398)
Accrued expenses		(9,646,000)		425,181	(378,160)	8,702,438
Accrued expenses - related parties				92,500	(25,860)
Income tax payable		(210,000)			196,072	(381,322)
Franchise tax payable					67,288
Net cash (used in) provided by operating activities		(12,949,000)		(801,935)	(1,534,904)	39,616,657
Cash flows from investing activities:
Interest released from Trust Account				340,000	709,961
Principal deposited in Trust Account				(234,600,000)
Net cash (used in) investing activities		(217,557,000)		(234,260,000)	709,961	(49,499,436)	(83,088,761)	(28,973,671)
Cash flows from financing activities:
Issuance of common shares		96,900,000		25,000
Proceeds received under loan from related parties				224,403
Repayment of loan from related parties				(224,403)
Proceeds received from initial public offering, net of offering costs				224,765,490
Proceeds received from private placement				11,100,000
Net cash provided by (used in) financing activities		235,825,000				13,012,841
Net increase (decrease) in cash		4,763,000		828,555	(824,943)	1,696,237
Beginning of period	8,621,279	3,612	6,925,042		828,555	6,925,042	3,248,520	11,277,553
End of period	3,612	4,767,000		828,555	3,612	8,621,279	6,925,042	3,248,520
Supplemental cash flow information:
Change in value of Class A ordinary shares subject to possible redemption				222,522,823	7,116,500
Deferred underwriting commissions in connection with the initial public offering				8,050,000
Predecessor [Member] (Deprecated 2019-01-31)
Cash Flows from Operating Activities:
Net income (loss)	(22,575,000)		17,558,000
Net changes in operating assets and liabilities (net of acquisitions):
Accounts payable	(654,000)		(2,752,000)	205,249			2,005,714	74,811
Accrued expenses	17,280,000		(524,000)				(1,376,489)	4,114,143
Income tax payable	203,000		226,000				(1,277,467)	(1,025,689)
Net cash (used in) provided by operating activities	7,916,000		7,608,000				34,226,394	35,757,440
Cash flows from investing activities:
Net cash (used in) investing activities	(139,000)		(6,973,000)
Cash flows from financing activities:
Issuance of common shares
Net cash provided by (used in) financing activities	(15,370,000)		(2,767,000)	$ 235,890,490			52,763,957	(14,812,802)
Net increase (decrease) in cash	(7,663,000)		795,000				3,676,522	$ (8,029,033)
Beginning of period	8,621,000	$ 958,000	6,925,000			6,925,000
End of period	$ 958,000		$ 7,720,000		$ 958,000	$ 8,621,000	$ 6,925,000

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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, Inc. (“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 1 Industrea Acquisition Corp. (“Industrea”) was incorporated in Delaware on April 7, 2017 one December 5, 2018, not April 7, 2017 ( December 5, 2018 not On August 1, 2017, 23,000,000 3,000,000 $10.00 $230 $13.3 $8.05 6 Simultaneously with the closing of the Initial Public Offering, Industrea consummated the private placement (the “Private Placement”) of 11,100,000 $1.00 $11.1 August 22, 2017, 55,500 five 277,500 $277,500 4 Upon the closing of the Initial Public Offering and Private Placement, $234.6 $10.20 2 16 1940, 2 3 4 2a 7 Industrea provided the holders (the “public stockholders”) of the Public Shares with the opportunity to redeem all or a portion of their Public Shares upon the completion of the Business Combination in connection with a stockholder meeting called to approve the Business Combination. The public stockholders were entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account. These Public Shares were recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 5 If Industrea was unable to complete a Business Combination by August 1, 2019, 24 not ten not $100,000 The initial stockholders agreed to waive their liquidation rights with respect to the founder shares if Industrea failed to complete a Business Combination within the Combination Period. However, if the initial stockholders acquired Public Shares in or after the Initial Public Offering, they were entitled to liquidating distributions from the Trust Account with respect to such Public Shares if Industrea failed to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to their deferred underwriting commission held in the Trust Account in the event Industrea did not not third 1933, Moreover, in the event that an executed waiver was deemed to be unenforceable against a third not third On December 6, 2018 ( September 7, 2018 ( 9 one one $0.0001 4 No. 333 227259 September 10, 2018 8 December 10, 2018, 8 January 29, 2019.	Note 1. Organization: July 14, 2014. June 16, 2014, August 18, 2014 ( July 23, 2014, July 14, 2014, August 18, 2014. 19 December 6, 2018. Nature of business: October 31, 2011. not not 80 22 Eco-Pan was incorporated in the state of Colorado on April 4, 2003. In May 2015, of $76,500, 51 2016. 2 In November 2016, two two 50 July 2017, 3 Camfaud’s core business is the provision of concrete pumping equipment to customers in the commercial, infrastructure and residential sectors. Camfaud is a construction services business that provides specialized concrete pumping equipment with technically trained operators. Camfaud provides the equipment operator and the equipment. Camfaud does not 28

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 Measurements 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 2 Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company Section 102 1 2012 not not not This may Concentration of Credit Risk Financial instruments that potentially subject Industrea to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may $ 250,000 December 5, 2018 December 31, 2017, not not Financial Instruments The fair value of Industrea’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, 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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. Offering Costs Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering, which totaled approximately $13.3 $8.05 Class A Common Stock Subject to Possible Redemption Industrea accounted for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 Distinguishing Liabilities from Equity not December 5, 2018 December 31, 2017, 21,118,267 21,815,963 Net Income (Loss) per Common Share Net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the periods. An aggregate of 21,118,267 21,815,963 December 5, 2018 December 31, 2017, three nine December 5, 2018 not 34,100,000 Income Taxes Industrea followed the asset and liability method of accounting for income taxes under FASB ASC 740, FASB ASC 740 not no December 5, 2018 December 31, 2017. No January 1, 2018 December 5, 2018 April 7, 2017 ( December 5, 2018. not At December 5, 2018 December 31, 2017, $3.2 $0.3 not 382 may In assessing the realization of deferred tax assets, management considers whether it is more likely than not not December 5, 2018 December 31, 2017. Recent Accounting Pronouncements Management does not not	Note 2. Basis of presentation: Principles of consolidation: October 31, 2018, 2017, 2016, three 2016, 810, Use of estimates: may may Cash: three Trade receivables: 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. The allowance for doubtful accounts was $664,332 $601,760 October 31, 2018, 2017, Inventory: first first no October 31, 2018 2017. Fair value measurements: three may Level 1 Level 2 1 Level 3 Deferred financing costs: $12,887,000 8 September 2017, $585,634 $240,250 $625,480 October 31, 2018 2017, $1,122,328 $678,528, October 31, 2018 2017 $156,714 $210,699, 8 Goodwill: 350, Intangibles—Goodwill and Other (ASC 350 August 31, first not not 2017 04, not 1 A quantitative assessment was performed on the Company’s reporting units as of October 31, 2018. four may Long-lived assets: 360 No October 31, 2018 2017. Intangible assets with finite lives are being amortized on a straight-line basis, except for customer relationships, over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives. Property, plant and equipment: (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 equipment 3 to 7 Capital lease assets are being amortized over the estimated useful life of the asset (see Note 12 October 31, 2018, 2017 2016. Revenue recognition: 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 remits 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: 718, Compensation—Stock Compensation (ASC 718 No. 2016 09, Compensation—Stock Compensation (ASC 718 Earnings per share: 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 shares of Common Stock outstanding each period. Diluted earnings (loss) per common share is based on the weighted average number of shares outstanding during the period plus the common stock equivalents which would arise from the exercise of stock options outstanding using the treasury stock method and the average market price per share during the period. Common stock equivalents are not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities. Foreign currency translation: Income taxes: 740, Income Taxes The tax benefit from an uncertain tax position is only recognized in the consolidated balance sheets if the tax position is more likely than not no 2014. Camfaud files income tax returns in the UK. Camfaud’s national statutes are generally open for one Business combinations: 805, Business Combinations 805. Concentration of credit risk: may, The Company’s customer base is dispersed across the United States and United Kingdom. The Company performs ongoing evaluations of their customers’ financial condition and requires no October 31, 2018 2017, no 10 Seasonality: first fourth Vendor concentration: October 31, 2018 2017 three Newly adopted accounting pronouncements: May 2017, No. 2017 09, Compensation — Stock Compensation (ASC 718 718. December 15, 2017, August 1, 2017, not In January 2017, No. 2017 04, Intangibles — Goodwill and Other (ASC 350 Simplifying the Test for Goodwill Impairment 2017 04 November 1, 2022. October 31, 2017, not In March 2016, No. 2016 06, Derivatives and Hedging (ASC 815 four November 1, 2016. not Recently issued accounting pronouncements not November 2015, No. 2015 17, Income Taxes (ASC 740 2015 17 December 15, 2017. may October 31, 2017 not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 August 2015, No. 2015 14 2014 09 one December 15, 2018. not In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01 not 2017 01 November 1, 2019. In February 2016, No. 2016 02, Leases (ASC 842 840, Leases twelve December 15, 2019, December 15, 2020. In July 2018, No. 2018 11, Leases ASC 8 42: Targeted Improvements October 31, 2021

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	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 4. 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 3. O’Brien Companies: April 2018, This acquisition qualifies as a business combination under ASC 805. not 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 $ 21,000,000 Total consideration paid $ 21,000,000 Net assets acquired: Inventory $ 140,000 Property, plant and equipment 16,163,000 Intangible assets 2,810,000 Total net assets acquired 19,113,000 Goodwill $ 1,887,000 Identifiable intangible assets acquired consist of customer relationships of $2,810,000. 15 Acquisition-related expenses incurred by the Company amounted to $1,068,653, October 31, 2018. Reilly: July 2017, This acquisition qualifies as a business combination under ASC 805. not 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 $ 11,267,729 Debt issued to sellers 1,941,150 Total consideration paid $ 13,208,879 Net assets acquired: Trade accounts receivable $ 1,624,598 Inventory 178,432 Prepaid expenses and other current assets 223,619 Property, plant and equipment 9,194,329 Intangible assets 1,194,454 Accounts payable (533,129 ) Accrued expenses and other current liabilities (971,005 ) Deferred tax liabilities (879,069 ) Total net assets acquired 10,032,229 Goodwill $ 3,176,650 Identifiable intangible assets acquired consist of customer relationships of $552,581 $641,873. 15 20 The Company also entered into loans with the former owners that are discussed in Note 8. Acquisition-related expenses incurred by the Company amounted to $594,039, $0 $594,039 October 31, 2018 2017, Camfaud: November 2016, two This acquisition qualifies as a business combination under ASC 805. not 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 $ 49,159,520 Debt issued to sellers 6,221,000 Contingent consideration 908,266 Total consideration paid $ 56,288,786 Net assets acquired: Trade accounts receivable $ 6,344,614 Inventory 564,833 Other current assets 726,679 Property and equipment 25,641,272 Intangible assets 18,574,662 Accounts payable (1,579,842 ) Accrued expenses and other current liabilities (3,291,260 ) Capital lease obligation (183,405 ) Deferred tax liabilities (5,369,822 ) Total net assets acquired 41,427,731 Goodwill $ 14,861,055 The contingent consideration is based on average EBITDA over the 3 $3,100,000. 7.5 4 Identifiable intangible assets acquired consist of customer relationships of $15,933,225 $2,641,437. The Company determined the useful life of the customer relationships to be 15 10 The Company also entered into loans with the former owners that are discussed in Note 8. Acquisition-related expenses incurred by the Company amounted to $6,608,456, $0, $3,566,407, $3,042,049 October 31, 2018, 2017, 2016, Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company and the O'Brien, Reilly and Camfaud acquisitions for the fiscal years ended October 31, 2018, 2017 2016, November 1, 2016 November 1, 2015 not November 1, 2016 November 1, 2015 not The unaudited pro forma financial information is as follows: 2018 2017 2016 Revenue $ 243,223,267 $ 211,210,599 $ 172,425,547 Pro forma revenue adjustments by Business Combination: O'Brien 6,990,368 13,796,172 - Reilly - 6,068,988 10,234,834 Camfaud - 2,288,111 40,295,176 Total pro forma revenue $ 250,213,635 $ 233,363,870 $ 222,955,557 2018 2017 2016 Net income $ 28,381,842 $ 913,813 $ 6,233,591 Pro forma net income adjustments by Business Combination: O'Brien (1,012,914 ) (1,482,009 ) - Reilly - 341,452 1,209,435 Camfaud - (309,078 ) 9,881,174 Total pro forma net income $ 27,368,928 $ (535,822 ) $ 17,324,200

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	Note 5. 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 8 The following table presents information about Industrea’s assets that are measured on a recurring basis as of December 5, 2018 December 31, 2017 December 5, 2018 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash $ 238,473,957 December 31, 2017 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash and marketable securities held in Trust Account $ 235,195,034 All of the balance in the Trust Account as of December 5, 2018 $15,600 December 31, 2017	Note 4. 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 revolving line of credit and UK revolver 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 our 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 October 31, 2018 October 31, 2017 2018 2017 Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ 167,553,000 $ 178,025,063 $ 152,553,000 $ 156,366,825 Seller notes 8,292,050 8,292,050 8,626,150 8,626,150 Capital lease obligations 652,752 652,752 845,791 845,791 In connection with the acquisition of Camfaud, shareholders were eligible to receive earn-out payments of up to $3,100,000 3 As a result, the Company estimated the fair value of the contingent earn-out liability based on its probability assessment of Camfaud EBITDA achievements during the 3 not 3 3 no In accordance with the FASB’s standard on business combinations, the Company reviewed the contingent earn-out liability on a quarterly basis in order to determine its fair value. Changes in the fair value of the liability are recorded within operating expenses in the period in which the change was made. The change in the fair value of the contingent earn-out was not October 31, 2018. The following table represents a reconciliation of the change in the fair value measurement of the contingent earn-out liability for the years ended October 31, 2018 2017, not 2018 2017 Beginning balance $ 968,783 $ - Fair value of contingent earnout liability initially recorded in connection with Camfaud acquisition - 908,266 Change in fair value of contingent earnout liability included in operating expenses 526,817 - Change fair value due to foreign currency (37,523 ) 60,517 Ending balance $ 1,458,077 $ 968,783 The Company’s non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not No October 31, 2018 2017.

Note 6 - Prepaid Expenses and O

Note 6 - Prepaid Expenses and Other Current Assets	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Other Current Assets [Text Block]	Note 6. 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 5. The significant components of prepaid expenses and other current assets as of October 31, 2018 2017, 2018 2017 Prepaid insurance $ 348,226 $ 996,391 Prepaid licenses and deposits 236,407 144,470 Prepaid rent 326,254 204,320 Prepaid sponsor fees 666,666 666,666 Other prepaids 2,368,779 1,656,988 Total prepaid expenses and other current assets $ 3,946,332 $ 3,668,835

Note 7 - Property, Plant and Eq

Note 7 - Property, Plant and Equipment	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 6. The significant components of property, plant and equipment as of October 31, 2018 2017, 2018 2017 Land, buildings and improvements $ 22,244,120 $ 21,986,324 Capital leases—land and buildings 909,250 909,250 Machinery and equipment 237,093,975 199,185,640 Transportation equipment 3,297,160 2,961,147 Furniture and office equipment 1,485,535 888,504 265,030,040 225,930,865 Less accumulated depreciation (63,114,600 ) (50,388,730 ) Property, plant and equipment, net $ 201,915,440 $ 175,542,135 Depreciation expense for the years ended October 31, 2018, 2017 2016, $17,718,814, $19,338,884 $16,635,995, $17,033,781, $18,691,578, $16,311,540 $685,033, $647,306 $324,455

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 7. The Company recognized goodwill and certain intangible assets in connection with Business Combinations (see Note 3 not October 31, 2018 2017: Balance, November 1, 2016 $ 54,400,319 Goodwill acquired in 2017 acquisitions 18,037,705 Change in foreign currency rates 1,071,184 Balance, October 31, 2017 73,509,208 Goodwill acquired in 2018 acquisitions 1,887,000 Change in foreign currency rates (740,108 ) Balance, October 31, 2018 $ 74,656,100 Intangible assets are amortized over their useful lives on a straight-line basis, except for the customer relationships and the Camfaud trade names. The customer relationships and the Camfaud trade names are amortized on an accelerated basis using the free cash flow method. The following table summarizes the Company’s intangible assets as of October 31, 2018 2017: 2018 2017 Gross Net Gross Net Useful Carrying Accumulated Carrying Carrying Accumulated Carrying Life Value Amortization Amount Value Amortization Amount Customer relationship 15 $ 47,641,338 $ (23,092,905 ) $ 24,548,433 $ 45,521,514 $ (16,770,766 ) $ 28,750,748 Trade name 15 - 20 15,412,058 (3,540,083 ) 11,871,975 15,546,675 (2,401,152 ) 13,145,523 Noncompete agreements 3 495,000 (486,390 ) 8,610 485,000 (347,083 ) 137,917 $ 63,548,396 $ (27,119,378 ) $ 36,429,018 $ 61,553,189 $ (19,519,001 ) $ 42,034,188 Amortization expense recognized by the Company related to intangible assets was $7,903,732, $7,815,141 $5,673,548 October 31, 2018, 2017 2016, five October 31 Years ending October 31: 2019 $ 6,692,793 2020 5,528,556 2021 3,949,940 2022 3,373,733 2023 2,358,266 Thereafter 14,525,730 $ 36,429,018

Note 9 - Long Term Debt and Rev

Note 9 - Long Term Debt and Revolving Lines of Credit	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 8. Revolving line of credit: August 18, 2014, $30,000,000, $35,000,000 November 2015. 2.25 2.50 2.75 66.67 66.67 33.33 33.33 August 18, 2019. September 2017, $65,000,000 September 8, 2022. 2.00 2.25 2.50 66.67 66.67 33.33 33.33 October 2, 2017, $35,000,000 3 3.56 October 31, 2017. The Revolver requires that the Company maintain a maximum ratio of total fixed charges, which include interest, principal payments, taxes and management fees to EBITDA (earnings before interest expense, taxes, depreciation and amortization) less capital expenditures during the term of the Revolver. As of October 31, 2018 The outstanding balance of the Revolver as of October 31, 2018 2017 $48,735,228 $44,597,240, UK Revolver: November 2016 ( 3 $28,000,000. 2 November 2019. October 31, 2018 2017 $14,251,734 $21,291,631, The UK Revolver requires that the Company maintain a maximum ratio of total fixed charges, which include interest, principal payments, taxes and management fees to EBITDA (earnings before interest expense, taxes, depreciation and amortization) less capital expenditures during the term of the Revolver. As of October 31, 2018, Senior secured notes: August 18, 2014, 144A $140,000,000 September 1, 2021, 10.375 March 1 September 1 March 1, 2015. The Senior Notes contain a number of significant restrictive covenants. Such restrictive covenants, among other things, restrict, subject to certain exceptions, the Company’s restricted subsidiaries’ ability to incur additional indebtedness and make guarantees; create liens on assets; pay dividends and distributions or repurchase their capital stock; make investments, loans and advances, including acquisitions; engage in mergers, consolidations, dissolutions or similar transactions; sell or otherwise dispose of assets, engage in certain transactions with affiliates; enter into certain restrictive agreements. To finance the acquisition of the Camfaud (see Note 3 November 2016, $40,000,000 In January 2016, $7,665,000 $7,205,100 $292,000. April 2016, $10,000,000 $10,150,000 $164,000. March 2017, $3,000,000 $3,090,000 $5,000. May 2017, $2,807,000 $2,975,000 $54,000. September 2017, $3,000,000 $3,045,000 $24,000. As a result of these repurchases, the Company recognized a loss of $303,420 $260,380 2 October 31, 2017. no October 31, 2018. October 31, 2017. On August 24, 2017, September 2017. 10.375 September 1, 2023. March 1 September 1 October 31, 2018 2017, $0 $1,266,000, October 31, 2018 2017, $167,553,000 $151,287,000, After settlement of the New Senior Notes, the Company increased the total borrowing capacity of the Revolver, for which the proceeds were used to pay off the unsecured note and to pay accrued and unpaid dividends on the 13.5 Note13 In conjunction with the acquisition of the O’Brien Companies (Note 3 April 2018, $15,000,000 104 $15,600,000. $600,000 Unsecured note: August 18, 2014, $30,000,000 one February 18, 2022, 12 February 18, May 18, August 18 November 18 may October 31, 2018 2017, As part of the unsecured note, the Company issued 1,000,000 $2,478,602, October 31, 2017 2016, $275,400 $330,480, In connection with the Senior Note Exchange on September 8, 2017, $210,000. $1,440,000, $1,473,392, $1,712,194 $1,088,806. October 31, 2017. Seller notes: November 2016 July 2017 ( 3 $6,221,000 $1,941,150, 5 1 6 2 42 May 2020) 3 5 three July 2020). The following is a summary of the Company’s long-term debt as of October 31, 2018 2017: 2018 2017 Senior secured notes $ 167,553,000 $ 152,553,000 Seller notes 8,292,050 8,626,150 175,845,050 161,179,150 Plus unamortized premium on debt 539,535 327,473 Less unamortized deferred financing costs (2,914,520 ) (4,521,793 ) Total long term debt $ 173,470,065 $ 156,984,830 Future maturities of long-term debt are as follows: Years ending October 31: 2019 $ - 2020 8,292,050 2021 1,266,000 2022 - 2023 166,287,000 Thereafter - $ 175,845,050

Note 10 - Accrued Payroll and P

Note 10 - Accrued Payroll and Payroll Expenses	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Accrued Payroll and Payroll Expenses [Text Block]	Note 10. 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 9. The following table summarizes accrued payroll expenses as of October 31, 2018 2017: 2018 2017 Accrued vacation $ 3,482,161 $ 3,041,238 Accrued bonus 1,766,013 2,131,945 Other accrued 1,457,035 1,729,483 Total accrued payroll and payroll expenses $ 6,705,209 $ 6,902,666

Note 11 - Accrued Expenses and

Note 11 - Accrued Expenses and Other Current Liabilities	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 10. The following table summarizes accrued expenses and other current liabilities as of October 31, 2018 2017: 2018 2017 Accrued insurance $ 4,743,247 $ 3,155,685 Accrued interest 3,091,150 2,830,656 Accrued equipment purchases - 2,172,115 Accrued sales and use tax 4,145,047 2,695,141 Accrued property taxes 865,061 750,264 Accrued professional fees 3,579,008 862,069 Other 2,406,089 2,156,192 Total accrued expenses and other liabilities $ 18,829,602 $ 14,622,122

Note 12 - Income Taxes

Note 12 - Income Taxes	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 11. The sources of income before income taxes for the years ended October 31, 2018 2017 2018 2017 2016 United States $ 15,076,595 $ 3,813,825 $ 10,687,132 Foreign 3,521,127 856,112 - Total $ 18,597,722 $ 4,669,937 $ 10,687,132 The components of the provision for income taxes for the years ended October 31, 2018, 2017 2016, 2018 2017 2016 Current tax provision: Federal $ (365,902 ) $ 2,201,279 $ 156,533 Foreign 1,232,718 378,031 - State and local 455,537 578,697 542,378 Total current tax provision 1,322,353 3,158,007 698,911 Deferred tax provision (benefit): Federal (10,650,171 ) 993,603 3,586,058 Foreign (729,745 ) (132,607 ) - State and local 273,443 (262,345 ) 168,572 Total deferred tax (benefit) provision (11,106,473 ) 598,651 3,754,630 Net provision for income taxes $ (9,784,120 ) $ 3,756,658 $ 4,453,541 For the years ended October 31, 2018, 2017 2016, 2018 2017 2016 Provision for income taxes at blended U.S. statutory rate of 23.1% and 34.7% $ 4,309,576 $ 1,587,778 $ 3,633,625 State income taxes, net of federal deduction 560,056 285,982 469,227 Foreign rate differential (178,927 ) (139,460 ) - Meals and entertainment 220,234 270,789 234,353 Transaction costs 44,145 1,582,474 - Change in deferred tax rate - (116,954 ) 83,409 Domestic manufacturing deduction - (254,236 ) (189,453 ) Stock-based compensation 64,849 122,844 36,851 Contingent consideration fair value adjustment 122,077 - - Nontaxable Interest income net of foreign income inclusions 39,973 (378,068 ) - Foreign tax credit - (79,791 ) - Deferred tax on undistributed foreign earnings (141,935 ) 888,576 - Impact of tax reform (14,644,758 ) - - Increase in valuation allowance - 52,662 - Other (179,410 ) (65,938 ) 185,529 Income tax provision $ (9,784,120 ) $ 3,756,658 $ 4,453,541 The tax effects of the temporary differences giving rise to the Company’s net deferred tax liabilities as of October 31, 2018 2017, 2018 2017 Deferred tax assets: Accrued insurance reserves $ 943,054 $ 1,000,078 Accrued sales and use tax 961,863 997,091 Accrued payroll 367,653 509,276 Foreign tax credit carryforward 79,791 79,791 Net operating loss carryforward 1,930,998 160 Other 254,998 200,936 Total deferred tax assets 4,538,357 2,787,332 Valuation allowance (63,035 ) (52,662 ) Net deferred tax assets 4,475,322 2,734,670 Deferred tax liabilities: Intangible assets (6,219,735 ) (11,879,983 ) Property and equipment (36,394,087 ) (39,717,047 ) Prepaid expenses (119,712 ) (352,976 ) Unremitted foreign earnings (746,641 ) (888,576 ) Other - (7,414 ) Total net deferred tax liabilities (43,480,175 ) (52,845,996 ) Net deferred tax assets $ (39,004,853 ) $ (50,111,326 ) The Company has federal net operating loss carry forwards of $8,100,000 October 31, 2018. not October 31, 2017. $5,300,000 $6,000, October 31, 2018 2017 2024. The Company has foreign tax credit carryforwards of approximately $80,000 October 31, 2018 2017, 2027. The Company has provided U.S. deferred taxes on cumulative earnings of all of its non-U.S. affiliates. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not In December 2017, “2017 2017 35 21 January 1, 2018. 2017 2017 The SEC staff recognized that entities may not 740 2017 No. 118, 740, October 31, 2018 2017 The 2017 January 1, 2018. 740, No. 5, 740 740” not may 1 2 not As a result of the 2017 $15,096,000 October 31, 2018 35 21 $451,000 October 31, 2018 two 2017 October 31, 2018.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 credit The ABL Credit Agreement provides for up to $7.5 January 31, 2019, $1.3	Note 6 Underwriting Agreement The underwriters were entitled to an underwriting discount of $0.20 $4.6 $0.35 $8.05 December 6, 2018. Reimbursement Agreement In February 2018, February 2018. December 19, 2017 first 2018, $1,275,067 January 1, 2018 December 5, 2018.	Note 12. Incentive compensation plan: October 31, 2018 2017, $1,766,013 $2,131,945, Self-insurance: October 31, 2018, $100,000 2010 2014, October 31, 2018 2017, $3,151,989 $2,418,000, 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 October 31, 2018 2017, $300,000 $234,167, October 31, 2018 2017, $957,584 $737,000, not Litigation: third 450, Contingencies (ASC 450 not not Life insurance: October 31, 2018, 2017 2016, $6,000,000, $4,000,000, $10,000,000, not Letters of credit: $5,000,000 October 31, 2018 2017, $882,999 $48,000, Operating leases: August 2023. $543 $8,903. October 31, 2018, 2017 2016, $4,836,742, $2,807,484 $1,869,973, The following is a summary of future minimum lease payments for the years ended October 31: 2019 1,971,150 2020 1,201,642 2021 812,929 2022 577,269 2023 323,458 Thereafter 202,597 $ 5,089,045 Capital leases: two 2015. 123 120 may The land and buildings and related liabilities under the capital leases were recorded at the time of the lease at the lesser of the present value of the future payments due under the leases or the fair value of the leased assets. The amount of land and buildings and capital lease obligation originally recorded under the capital leases was $909,250. October 31, 2018 2017 $829,934 $731,829, October 31, 2018 2017 $652,752 $851,619, Camfaud also enters into capital leases for operating equipment. The capital lease obligation recorded as of October 31, 2017, $113,962. October 31, 2017, $135,452. not October 31, 2018. Future payments of capital lease obligations, together with the present value of those future payments are as follows: Fiscal years ending October 31: 2019 $ 108,081 2020 110,394 2021 112,776 2022 115,229 2023 117,756 Thereafter 173,638 Total minimum lease payments 737,874 Less the amount representing interest (85,122 ) Present value of minimum lease payments $ 652,752

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Oct. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 7 Common Stock Class A Common Stock 200,000,000 $0.0001 December 5, 2018 December 31, 2017, 23,000,000 21,118,267 21,815,963 Class B Common Stock 20,000,000 $0.0001 one December 5, 2018 December 31, 2017, 5,750,000 Holders of Class A common stock and Class B common stock voted together as a single class on all other matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock automatically converted into shares of Class A common stock at the time of the Business Combination on a one one Preferred Stock 1,000,000 December 5, 2018 December 31, 2017, no	Note 14. 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 13. Pursuant to the articles of incorporation, the Company was initially authorized to issue 50,000,000 $0.001 2,423,711 $0.001 March 2016, 15,000,000 In connection with the Merger, the Company issued 6,576,289 $16,300,000. 1,000,000 one $2,478,602 2017 8 $158,715. 2,423,711 $15,182,053 Redeemable preferred stock: 13.5 not The preferred stock also includes a liquidation preference of $4.13 September 8, 2017, 8 $4,840,065 October 31, 2018 2017 $11,239,060 $9,845,139, $1,716,504 $322,583, On the 66th February 18, 2020), may not not not The holders of preferred stock are entitled to vote together with the holders of common stock as a single class on all matters submitted to a vote of the holders of common stock. Each share of preferred stock is entitled to one 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 The Company has performed an analysis of the redemption features contained within the preferred stock and has determined that embedded features other than the change in control feature identified and evaluated have been determined to be solely within the control of the issuer. Accounting Series Release (ASR) 268 not During 2017, 81,447 $1,400,009. of $889,825 October 31, 2017.

Note 15 - Stock-based Compensat

Note 15 - Stock-based Compensation	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Share-based Payment Arrangement [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 14. During 2015, 2015 “2015 2015 may 2015 1,622,120 not ten may may not As of October 31, 2018, 362,560 2015 October 31, 2018 2017, Weighted- Weighted- Average Average Remaining Aggregate Exercise Contractual Intrinsic Options Price Life Value Options outstanding, October 31, 2016 1,529,704 $ 2.48 8.27 $ - Granted 227,280 17.50 Forfeited (286,119 ) 2.74 Cancelled (70,281 ) 2.48 Options outstanding, October 31, 2017 1,400,584 $ 4.86 7.41 $ - Granted - - Forfeited (141,024 ) 17.50 Cancelled - - Options outstanding, October 31, 2018 1,259,560 $ 4.55 7.68 $ - There were no October 31, 2018. October 31, 2017, 227,280 54,000 20 first five 173,280 50 50 10 first five 10 first five The Company repurchased and cancelled 70,281 October 31, 2017, $686,645. no not October 31, 2018. Compensation expense subject to the performance-based vesting criteria is recognized over the requisite service period only if the performance criteria are probable of being met. The fiscal year 2018 2016 2017 not not 2017 two October 31, 2018, 2017 2016, $280,632, $362,345 $109,424, As of October 31, 2018, not $801,892, 2.5 $287,818 The following is a summary of options outstanding and exercisable as of October 31, 2018: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Number of Remaining Average Number of Average Exercise Price Options Contractual Life Exercise Price Options Exercise Price $ 2.48 1,085,888 7.18 $ 2.48 609,368 $ 2.48 17.50 173,672 10.81 17.50 86,024 17.50 1,259,560 5.74 $ 4.55 695,392 $ 4.34 The Company did not 2018. 2017 $8.16 five There were no 2018. 2017 2016 2017 2016 Risk-free interest rate 1.61% 1.05% - 1.62% Expected dividend yield None None Expected volatility factor 45.37% 29.54% - 35.27% Expected option life (in years) 6.5 4 - 5 Actual forfeitures None 0

Note 16 - Earnings Per Share

Note 16 - Earnings Per Share	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 15. 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 following is a reconciliation of the weighted average number of shares outstanding used to calculate basic EPS to those used to calculate diluted EPS for the fiscal years ended October 31, 2018, 2017 2016, 2018 2017 2016 Net Income (numerator): Basic & Diluted: Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries $ 28,381,842 $ 913,279 $ 6,269,955 Less: Preferred stock - cumulative dividends (1,428,257 ) (1,811,837 ) (1,695,122 ) Less: Undistributed earnings allocated to preferred shares (6,365,083 ) - (1,108,807 ) Net income (loss) available to common shareholders $ 20,588,502 $ (898,558 ) $ 3,466,026 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 7,576,289 Dilutive effect of stock options 749,601 - 703,032 Weighted average shares - diluted 8,325,890 7,576,289 8,279,321 Antidilutive stock options - 770,171 - Basic income (loss) per share $ 2.72 $ (0.12 ) $ 0.46 Diluted income (loss) per share $ 2.47 $ (0.12 ) $ 0.42

Note 17 - Segments Reporting

Note 17 - Segments Reporting	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 17. The Company conducts its 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 (Brundage-Bone) – consists of concrete pumping services sold to customers in the U.S. ● U.K. Concrete Pumping – Camfaud (Camfaud) – consists of concrete pumping services sold to customers in the U.K, which represents foreign operations. ● Concrete Waste Management Services – Eco-Pan (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. Non-allocated interest expense and various other administrative costs are reflected in Corporate. Corporate assets include cash, prepaid expenses and other current assets, property and equipment. The following provides operating information about the Company’s reportable segments for the years ended October 31, 2018, 2017 2016: 2018 2017 2016 Revenue: Brundage-Bone $ 164,305,836 $ 151,194,931 $ 153,488,134 Camfaud 50,448,085 36,433,763 - Eco-Pan 28,469,346 23,581,905 18,937,413 243,223,267 211,210,599 172,425,547 EBITDA 2018 2017 2016 Brundage-Bone $ 34,966,513 $ 36,925,969 $ 43,763,760 Camfaud 15,753,598 10,827,292 - Eco-Pan 12,558,725 9,912,446 7,560,512 Corporate 2,366,179 (3,093,897 ) 1,188,480 $ 65,645,015 $ 54,571,810 $ 52,512,752 Interest income (expense) 2018 2017 2016 Brundage-Bone $ (17,247,250 ) $ (15,389,779 ) $ (15,156,744 ) Camfaud (4,172,959 ) (3,634,811 ) - Eco-Pan (980 ) 870 - Corporate (3,558 ) (3,724,128 ) (4,359,333 ) $ (21,424,747 ) $ (22,747,848 ) $ (19,516,077 ) Depreciation and amortization 2018 2017 2016 Brundage-Bone $ 15,237,041 $ 18,275,871 $ 19,420,137 Camfaud 8,059,512 6,336,369 - Eco-Pan 2,078,137 2,315,298 2,675,954 Corporate 247,856 226,487 213,452 $ 25,622,546 $ 27,154,025 $ 22,309,543 Income tax (benefit) expense 2018 2017 2016 Brundage-Bone $ (11,472,368 ) $ 3,109,635 $ 4,603,472 Camfaud 502,974 245,424 - Eco-Pan 845,572 2,791,138 703,733 Corporate 339,702 (2,389,539 ) (853,664 ) $ (9,784,120 ) $ 3,756,658 $ 4,453,541 Transaction costs 2018 2017 2016 Brundage-Bone $ 7,589,825 $ 4,489,517 $ 3,691,466 $ 7,589,825 $ 4,489,517 $ 3,691,466 Net income (loss) 2018 2017 2016 Brundage-Bone $ 13,954,590 $ 150,684 $ 4,583,407 Camfaud 3,018,153 610,688 - Eco-Pan 9,634,036 4,806,880 4,180,825 Corporate 1,775,063 (4,654,973 ) (2,530,641 ) $ 28,381,842 $ 913,279 $ 6,233,591 2018 2017 2016 Total Assets Brundage-Bone $ 277,935,739 $ 244,553,325 $ 209,074,489 Camfaud 39,167,461 44,866,267 - Eco-Pan 32,781,488 28,961,354 26,738,362 Corporate 20,259,056 20,465,681 19,116,618 $ 370,143,744 $ 338,846,627 $ 254,929,469 The following provides a reconciliation from the Company’s measure of segment performance, EBITDA, to income before taxes for the years ended October 31, 2018 2017: Income Before Taxes to EBITDA Reconciliation 2018 2017 2016 Income before taxes $ 18,597,722 $ 4,669,937 $ 10,687,132 Depreciation and amortization 25,622,546 27,154,025 22,309,543 Interest expense 21,424,747 22,747,848 19,516,077 EBITDA $ 65,645,015 $ 54,571,810 $ 52,512,752 The U.S. and U.K. were the only regions that accounted for more than 10 2018, 2017 2016. no 10 2018, 2017 2016. 2018, 2017 2016 October 31, 2018 2017 Revenues 2018 2017 2016 U.S. $ 192,775,182 $ 174,776,836 $ 172,425,547 U.K. 50,448,085 36,433,763 - $ 243,223,267 $ 211,210,599 $ 172,425,547 Long Lived Assets 2018 2017 2016 U.S. $ 167,368,850 $ 138,012,093 $ 138,686,332 U.K. 34,546,590 37,530,042 - $ 201,915,440 $ 175,542,135 $ 138,686,332

Note 18 - Related Party Transac

Note 18 - Related Party Transaction	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 18. 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 5 Founder Shares On April 10, 2017, 5,750,000 $0.0001 $25,000. April May 2017, 28,750 one one 9 Holders of founder shares were also permitted to elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment, at any time. The initial stockholders agreed to forfeit up to 750,000 not August 1, 2017, 750,000 no Related Party Loans Prior to the consummation of the Initial Public Offering, the Sponsor loaned Industrea an aggregate of $224,403 August 1, 2017. On October 9, 2018, $1,500,000 not $1,500,000 $1.00 December 5, 2018, $339,000 not Administrative Support Agreement and Officer and Director Compensation Industrea agreed to pay the Sponsor a total of $10,000 In addition, Industrea agreed to pay each of the five $50,000 Industrea recognized an aggregate of approximately $344,000 January 1, 2018 December 5, 2018, $159,140 April 7, 2017 ( December 31, 2017 Argand Subscription Agreement In connection with the Business Combination (see Note 9 September 7, 2018 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0	Note 18. The Company entered into a Management Services Agreement with PGP Advisors, LLC (PGP), an affiliate of the Sponsor, on August 18, 2014, $1,250,000, $ 4,000,000 2018 2019 $2,000,000 October 31, 2018, 2017 2016, $4,348,456, $1,749,792 $1,535,705, In connection with the acquisition of the O’Brien Companies and Camfaud (see Note 3 $525,000 $1,500,000, October 31, 2018 2017.

Note 19 - Subsequent Events

Note 19 - Subsequent Events	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19 On March 18, 2019, two $129.2 third 2019,	Note 9 Withdraw from Trust Account On December 6, 2018, $305,000 Amended and Restated Charter On December 6, 2018, 500,000,000 10,000,000, Business Combination The Business Combination was completed on December 6, 2018, Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock were exchanged on a one one 12g 3 001 38166 0001703956 In connection with the Business Combination, 22,337,322 $10.36. $182.5 13,947,323 $10.20 September 7, 2018, 2,783,479 In addition, immediately prior to the Closing, (i) pursuant to the Argand Subscription Agreement, Industrea issued to the Argand Investor an aggregate of 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0 September 7, 2018, 1,715,686 $10.20 $17.5 190,632 one one Pursuant to the Non-Management Rollover Agreement and the Common Stock Subscription Agreement, immediately prior to the Closing the Sponsor surrendered to Industrea for cancellation for no 1,202,925 In addition, on the Closing Date, pursuant to that certain subscription agreement, dated as of September 7, 2018 ( 2,450,980 $10.20 $25.0 Debt Financing On the Closing Date, New CPH’s wholly owned subsidiary, Brundage-Bone Concrete Pumping Holdings Inc. (the “Term Loan Borrower”) entered into (i) a Term Loan Agreement (the “Term Loan Agreement”) among New CPH, Concrete Pumping Intermediate Acquisition Corp. (“Intermediate Holdings”), Credit Suisse AG, Cayman Islands Branch as administrative agent and Credit Suisse Loan Funding LLC, Jefferies Finance LLC and Stifel Nicolaus & Company Incorporated LLC as joint lead arrangers and joint bookrunners and (ii) a Credit Agreement (the “ABL Credit Agreement”) with Wells Fargo Bank, National Association, as agent, sole lead arranger and sole bookrunner, the lenders party thereto, Wells Fargo Capital Finance (UK) Limited, as UK security agent, New CPH, Intermediate Holdings, Concrete Merger Sub, Brundage-Bone Concrete Pumping, Inc., a Colorado corporation (“Brundage Concrete”), and Eco-Pan, Inc., a Colorado corporation (“Eco-Pan”, and collectively with Concrete Merger Sub, Prior CPH and Brundage Concrete, the “US ABL Borrowers”), and Camfaud Concrete Pumps Limited, a private limited company incorporated and registered under the laws of England and Wales (“Camfaud Concrete”), and Premier Concrete Pumping Limited, a private limited company incorporated and registered under the laws of England and Wales (“Premier”, and together with Camfaud Concrete, the “UK ABL Borrowers”, and the UK ABL Borrowers together with the US ABL Borrowers, collectively, the “ABL Borrowers”). Term Loan Maturity, Amortization and Prepayment The initial term loans advanced under the Term Loan Agreement on the Closing Date will mature and be due and payable in full seven 5.00% Principal Amounts The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357.0 Interest Rate Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity The ABL Credit Agreement provides borrowing availability in US Dollars and UK Pounds Sterling up to a maximum of $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7.5 $7.5 In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30.0 Amounts borrowed under the ABL Credit Agreement may five Interest Rate Interest on borrowings in US Dollars under the ABL Credit Agreement, at the Borrower’s option, will bear interest at either ( 1 2 two 0.25% 0.50% Stockholders Agreement In connection with the Business Combination, New CPH, the initial stockholders, the Argand Investor, and certain holders of Prior CPH’s capital stock (“CPH stockholders”) entered into the Stockholders Agreement. Pursuant to the Stockholders Agreement: ● the Initial Stockholders have agreed not 4,547,075 December 6, 2019 x $12.00 20 30 May 5, 2019 ● each CPH Management Holder (as defined therein) has agreed not December 6, 2018 December 6, 2019 one third December 6, 2020 one third December 6, 2021 one third ● each Non-Management CPH Holder (as defined therein) may not June 4, 2019; ● the Argand Investor may not 7,784,313 December 6, 2019. Notwithstanding the foregoing, transfers of these securities are permitted in certain limited circumstances as set forth in the Stockholders Agreement, including with the prior written consent of our Board (with any director who has been designated to serve on our Board by or who is an affiliate of the requesting party abstaining from such vote) and to “affiliates,” as defined in the Stockholders Agreement. In addition, pursuant to the terms of that certain rollover agreement, dated as of September 7, 2018, three one one one one 5% 15% two 15% 25% three 25% one December 9, 2018, The Stockholders Agreement also provides that we will, not 90 Side Letter In connection with the Closing and the Preferred Stock Subscription Agreement (as defined below), New CPH entered into a letter agreement (the “Side Letter”) with Nuveen Alternatives Advisors, LLC, on behalf of one 5% may one Assignment and Assumption Agreement In connection with the Closing, New CPH entered into an assumption and assignment agreement (the “Warrant Assignment Agreement”) with Industrea and Continental Stock Transfer & Trust Company, pursuant to which Industrea assigned to New CPH all of its rights, interest and obligations under the warrant agreement governing Industrea’s warrants. Upon the Closing, all of the outstanding warrants to purchase Industrea common stock are exercisable for an equal number of shares of New CPH’s common stock on the existing terms and conditions of such warrants. Indemnification Agreements In connection with the Closing, New CPH entered into indemnification agreements with each of its directors and executive officers. Each indemnification agreement provides for indemnification and advancements by New CPH of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to New CPH or, at New CPH’s request, service to other entities, as officers or directors to the maximum extent permitted by applicable law.	Note 19. The Company has evaluated subsequent events through January 14, 2019, not Consummation of the Merger with Industrea Acquisition Corporation December 6, 2018, September 7, 2018 ( The Company incurred approximately $6,450,266 October 31, 2018. Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock, par value $0.0001 one one $0.0001 Debt Financing Term Loan Agreement: seven 5.00% The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357,000,000. Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7,500,000, $7,500,000. In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30,000,000. Amounts borrowed under the ABL Credit Agreement may five ABL Facility Interest Rate: 1 2 two 0.25% 0.50% Stockholders Agreement

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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, Inc. (“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 1 Industrea Acquisition Corp. (“Industrea”) was incorporated in Delaware on April 7, 2017 one December 5, 2018, not April 7, 2017 ( December 5, 2018 not On August 1, 2017, 23,000,000 3,000,000 $10.00 $230 $13.3 $8.05 6 Simultaneously with the closing of the Initial Public Offering, Industrea consummated the private placement (the “Private Placement”) of 11,100,000 $1.00 $11.1 August 22, 2017, 55,500 five 277,500 $277,500 4 Upon the closing of the Initial Public Offering and Private Placement, $234.6 $10.20 2 16 1940, 2 3 4 2a 7 Industrea provided the holders (the “public stockholders”) of the Public Shares with the opportunity to redeem all or a portion of their Public Shares upon the completion of the Business Combination in connection with a stockholder meeting called to approve the Business Combination. The public stockholders were entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account. These Public Shares were recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 5 If Industrea was unable to complete a Business Combination by August 1, 2019, 24 not ten not $100,000 The initial stockholders agreed to waive their liquidation rights with respect to the founder shares if Industrea failed to complete a Business Combination within the Combination Period. However, if the initial stockholders acquired Public Shares in or after the Initial Public Offering, they were entitled to liquidating distributions from the Trust Account with respect to such Public Shares if Industrea failed to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to their deferred underwriting commission held in the Trust Account in the event Industrea did not not third 1933, Moreover, in the event that an executed waiver was deemed to be unenforceable against a third not third On December 6, 2018 ( September 7, 2018 ( 9 one one $0.0001 4 No. 333 227259 September 10, 2018 8 December 10, 2018, 8 January 29, 2019.	Note 1. Organization: July 14, 2014. June 16, 2014, August 18, 2014 ( July 23, 2014, July 14, 2014, August 18, 2014. 19 December 6, 2018. Nature of business: October 31, 2011. not not 80 22 Eco-Pan was incorporated in the state of Colorado on April 4, 2003. In May 2015, of $76,500, 51 2016. 2 In November 2016, two two 50 July 2017, 3 Camfaud’s core business is the provision of concrete pumping equipment to customers in the commercial, infrastructure and residential sectors. Camfaud is a construction services business that provides specialized concrete pumping equipment with technically trained operators. Camfaud provides the equipment operator and the equipment. Camfaud does not 28

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies Summary	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 Measurements 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 2 Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company Section 102 1 2012 not not not This may Concentration of Credit Risk Financial instruments that potentially subject Industrea to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may $ 250,000 December 5, 2018 December 31, 2017, not not Financial Instruments The fair value of Industrea’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, 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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. Offering Costs Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering, which totaled approximately $13.3 $8.05 Class A Common Stock Subject to Possible Redemption Industrea accounted for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 Distinguishing Liabilities from Equity not December 5, 2018 December 31, 2017, 21,118,267 21,815,963 Net Income (Loss) per Common Share Net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the periods. An aggregate of 21,118,267 21,815,963 December 5, 2018 December 31, 2017, three nine December 5, 2018 not 34,100,000 Income Taxes Industrea followed the asset and liability method of accounting for income taxes under FASB ASC 740, FASB ASC 740 not no December 5, 2018 December 31, 2017. No January 1, 2018 December 5, 2018 April 7, 2017 ( December 5, 2018. not At December 5, 2018 December 31, 2017, $3.2 $0.3 not 382 may In assessing the realization of deferred tax assets, management considers whether it is more likely than not not December 5, 2018 December 31, 2017. Recent Accounting Pronouncements Management does not not	Note 2. Basis of presentation: Principles of consolidation: October 31, 2018, 2017, 2016, three 2016, 810, Use of estimates: may may Cash: three Trade receivables: 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. The allowance for doubtful accounts was $664,332 $601,760 October 31, 2018, 2017, Inventory: first first no October 31, 2018 2017. Fair value measurements: three may Level 1 Level 2 1 Level 3 Deferred financing costs: $12,887,000 8 September 2017, $585,634 $240,250 $625,480 October 31, 2018 2017, $1,122,328 $678,528, October 31, 2018 2017 $156,714 $210,699, 8 Goodwill: 350, Intangibles—Goodwill and Other (ASC 350 August 31, first not not 2017 04, not 1 A quantitative assessment was performed on the Company’s reporting units as of October 31, 2018. four may Long-lived assets: 360 No October 31, 2018 2017. Intangible assets with finite lives are being amortized on a straight-line basis, except for customer relationships, over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives. Property, plant and equipment: (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 equipment 3 to 7 Capital lease assets are being amortized over the estimated useful life of the asset (see Note 12 October 31, 2018, 2017 2016. Revenue recognition: 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 remits 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: 718, Compensation—Stock Compensation (ASC 718 No. 2016 09, Compensation—Stock Compensation (ASC 718 Earnings per share: 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 shares of Common Stock outstanding each period. Diluted earnings (loss) per common share is based on the weighted average number of shares outstanding during the period plus the common stock equivalents which would arise from the exercise of stock options outstanding using the treasury stock method and the average market price per share during the period. Common stock equivalents are not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities. Foreign currency translation: Income taxes: 740, Income Taxes The tax benefit from an uncertain tax position is only recognized in the consolidated balance sheets if the tax position is more likely than not no 2014. Camfaud files income tax returns in the UK. Camfaud’s national statutes are generally open for one Business combinations: 805, Business Combinations 805. Concentration of credit risk: may, The Company’s customer base is dispersed across the United States and United Kingdom. The Company performs ongoing evaluations of their customers’ financial condition and requires no October 31, 2018 2017, no 10 Seasonality: first fourth Vendor concentration: October 31, 2018 2017 three Newly adopted accounting pronouncements: May 2017, No. 2017 09, Compensation — Stock Compensation (ASC 718 718. December 15, 2017, August 1, 2017, not In January 2017, No. 2017 04, Intangibles — Goodwill and Other (ASC 350 Simplifying the Test for Goodwill Impairment 2017 04 November 1, 2022. October 31, 2017, not In March 2016, No. 2016 06, Derivatives and Hedging (ASC 815 four November 1, 2016. not Recently issued accounting pronouncements not November 2015, No. 2015 17, Income Taxes (ASC 740 2015 17 December 15, 2017. may October 31, 2017 not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 August 2015, No. 2015 14 2014 09 one December 15, 2018. not In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01 not 2017 01 November 1, 2019. In February 2016, No. 2016 02, Leases (ASC 842 840, Leases twelve December 15, 2019, December 15, 2020. In July 2018, No. 2018 11, Leases ASC 8 42: Targeted Improvements October 31, 2021

Note 3 - Business Combinations

Note 3 - Business Combinations	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 4. 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 3. O’Brien Companies: April 2018, This acquisition qualifies as a business combination under ASC 805. not 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 $ 21,000,000 Total consideration paid $ 21,000,000 Net assets acquired: Inventory $ 140,000 Property, plant and equipment 16,163,000 Intangible assets 2,810,000 Total net assets acquired 19,113,000 Goodwill $ 1,887,000 Identifiable intangible assets acquired consist of customer relationships of $2,810,000. 15 Acquisition-related expenses incurred by the Company amounted to $1,068,653, October 31, 2018. Reilly: July 2017, This acquisition qualifies as a business combination under ASC 805. not 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 $ 11,267,729 Debt issued to sellers 1,941,150 Total consideration paid $ 13,208,879 Net assets acquired: Trade accounts receivable $ 1,624,598 Inventory 178,432 Prepaid expenses and other current assets 223,619 Property, plant and equipment 9,194,329 Intangible assets 1,194,454 Accounts payable (533,129 ) Accrued expenses and other current liabilities (971,005 ) Deferred tax liabilities (879,069 ) Total net assets acquired 10,032,229 Goodwill $ 3,176,650 Identifiable intangible assets acquired consist of customer relationships of $552,581 $641,873. 15 20 The Company also entered into loans with the former owners that are discussed in Note 8. Acquisition-related expenses incurred by the Company amounted to $594,039, $0 $594,039 October 31, 2018 2017, Camfaud: November 2016, two This acquisition qualifies as a business combination under ASC 805. not 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 $ 49,159,520 Debt issued to sellers 6,221,000 Contingent consideration 908,266 Total consideration paid $ 56,288,786 Net assets acquired: Trade accounts receivable $ 6,344,614 Inventory 564,833 Other current assets 726,679 Property and equipment 25,641,272 Intangible assets 18,574,662 Accounts payable (1,579,842 ) Accrued expenses and other current liabilities (3,291,260 ) Capital lease obligation (183,405 ) Deferred tax liabilities (5,369,822 ) Total net assets acquired 41,427,731 Goodwill $ 14,861,055 The contingent consideration is based on average EBITDA over the 3 $3,100,000. 7.5 4 Identifiable intangible assets acquired consist of customer relationships of $15,933,225 $2,641,437. The Company determined the useful life of the customer relationships to be 15 10 The Company also entered into loans with the former owners that are discussed in Note 8. Acquisition-related expenses incurred by the Company amounted to $6,608,456, $0, $3,566,407, $3,042,049 October 31, 2018, 2017, 2016, Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company and the O'Brien, Reilly and Camfaud acquisitions for the fiscal years ended October 31, 2018, 2017 2016, November 1, 2016 November 1, 2015 not November 1, 2016 November 1, 2015 not The unaudited pro forma financial information is as follows: 2018 2017 2016 Revenue $ 243,223,267 $ 211,210,599 $ 172,425,547 Pro forma revenue adjustments by Business Combination: O'Brien 6,990,368 13,796,172 - Reilly - 6,068,988 10,234,834 Camfaud - 2,288,111 40,295,176 Total pro forma revenue $ 250,213,635 $ 233,363,870 $ 222,955,557 2018 2017 2016 Net income $ 28,381,842 $ 913,813 $ 6,233,591 Pro forma net income adjustments by Business Combination: O'Brien (1,012,914 ) (1,482,009 ) - Reilly - 341,452 1,209,435 Camfaud - (309,078 ) 9,881,174 Total pro forma net income $ 27,368,928 $ (535,822 ) $ 17,324,200

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurement	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	Note 5. 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 8 The following table presents information about Industrea’s assets that are measured on a recurring basis as of December 5, 2018 December 31, 2017 December 5, 2018 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash $ 238,473,957 December 31, 2017 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash and marketable securities held in Trust Account $ 235,195,034 All of the balance in the Trust Account as of December 5, 2018 $15,600 December 31, 2017	Note 4. 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 revolving line of credit and UK revolver 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 our 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 October 31, 2018 October 31, 2017 2018 2017 Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ 167,553,000 $ 178,025,063 $ 152,553,000 $ 156,366,825 Seller notes 8,292,050 8,292,050 8,626,150 8,626,150 Capital lease obligations 652,752 652,752 845,791 845,791 In connection with the acquisition of Camfaud, shareholders were eligible to receive earn-out payments of up to $3,100,000 3 As a result, the Company estimated the fair value of the contingent earn-out liability based on its probability assessment of Camfaud EBITDA achievements during the 3 not 3 3 no In accordance with the FASB’s standard on business combinations, the Company reviewed the contingent earn-out liability on a quarterly basis in order to determine its fair value. Changes in the fair value of the liability are recorded within operating expenses in the period in which the change was made. The change in the fair value of the contingent earn-out was not October 31, 2018. The following table represents a reconciliation of the change in the fair value measurement of the contingent earn-out liability for the years ended October 31, 2018 2017, not 2018 2017 Beginning balance $ 968,783 $ - Fair value of contingent earnout liability initially recorded in connection with Camfaud acquisition - 908,266 Change in fair value of contingent earnout liability included in operating expenses 526,817 - Change fair value due to foreign currency (37,523 ) 60,517 Ending balance $ 1,458,077 $ 968,783 The Company’s non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not No October 31, 2018 2017.

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Other Current Assets [Text Block]	Note 6. 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 5. The significant components of prepaid expenses and other current assets as of October 31, 2018 2017, 2018 2017 Prepaid insurance $ 348,226 $ 996,391 Prepaid licenses and deposits 236,407 144,470 Prepaid rent 326,254 204,320 Prepaid sponsor fees 666,666 666,666 Other prepaids 2,368,779 1,656,988 Total prepaid expenses and other current assets $ 3,946,332 $ 3,668,835

Note 6 - Property, plant and Eq

Note 6 - Property, plant and Equipment	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 6. The significant components of property, plant and equipment as of October 31, 2018 2017, 2018 2017 Land, buildings and improvements $ 22,244,120 $ 21,986,324 Capital leases—land and buildings 909,250 909,250 Machinery and equipment 237,093,975 199,185,640 Transportation equipment 3,297,160 2,961,147 Furniture and office equipment 1,485,535 888,504 265,030,040 225,930,865 Less accumulated depreciation (63,114,600 ) (50,388,730 ) Property, plant and equipment, net $ 201,915,440 $ 175,542,135 Depreciation expense for the years ended October 31, 2018, 2017 2016, $17,718,814, $19,338,884 $16,635,995, $17,033,781, $18,691,578, $16,311,540 $685,033, $647,306 $324,455

Note 7 - Goodwill and Intangibl

Note 7 - Goodwill and Intangible Assets	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 7. The Company recognized goodwill and certain intangible assets in connection with Business Combinations (see Note 3 not October 31, 2018 2017: Balance, November 1, 2016 $ 54,400,319 Goodwill acquired in 2017 acquisitions 18,037,705 Change in foreign currency rates 1,071,184 Balance, October 31, 2017 73,509,208 Goodwill acquired in 2018 acquisitions 1,887,000 Change in foreign currency rates (740,108 ) Balance, October 31, 2018 $ 74,656,100 Intangible assets are amortized over their useful lives on a straight-line basis, except for the customer relationships and the Camfaud trade names. The customer relationships and the Camfaud trade names are amortized on an accelerated basis using the free cash flow method. The following table summarizes the Company’s intangible assets as of October 31, 2018 2017: 2018 2017 Gross Net Gross Net Useful Carrying Accumulated Carrying Carrying Accumulated Carrying Life Value Amortization Amount Value Amortization Amount Customer relationship 15 $ 47,641,338 $ (23,092,905 ) $ 24,548,433 $ 45,521,514 $ (16,770,766 ) $ 28,750,748 Trade name 15 - 20 15,412,058 (3,540,083 ) 11,871,975 15,546,675 (2,401,152 ) 13,145,523 Noncompete agreements 3 495,000 (486,390 ) 8,610 485,000 (347,083 ) 137,917 $ 63,548,396 $ (27,119,378 ) $ 36,429,018 $ 61,553,189 $ (19,519,001 ) $ 42,034,188 Amortization expense recognized by the Company related to intangible assets was $7,903,732, $7,815,141 $5,673,548 October 31, 2018, 2017 2016, five October 31 Years ending October 31: 2019 $ 6,692,793 2020 5,528,556 2021 3,949,940 2022 3,373,733 2023 2,358,266 Thereafter 14,525,730 $ 36,429,018

Note 8 - Long-term Debt and Rev

Note 8 - Long-term Debt and Revolving Lines of Credit	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 8. Revolving line of credit: August 18, 2014, $30,000,000, $35,000,000 November 2015. 2.25 2.50 2.75 66.67 66.67 33.33 33.33 August 18, 2019. September 2017, $65,000,000 September 8, 2022. 2.00 2.25 2.50 66.67 66.67 33.33 33.33 October 2, 2017, $35,000,000 3 3.56 October 31, 2017. The Revolver requires that the Company maintain a maximum ratio of total fixed charges, which include interest, principal payments, taxes and management fees to EBITDA (earnings before interest expense, taxes, depreciation and amortization) less capital expenditures during the term of the Revolver. As of October 31, 2018 The outstanding balance of the Revolver as of October 31, 2018 2017 $48,735,228 $44,597,240, UK Revolver: November 2016 ( 3 $28,000,000. 2 November 2019. October 31, 2018 2017 $14,251,734 $21,291,631, The UK Revolver requires that the Company maintain a maximum ratio of total fixed charges, which include interest, principal payments, taxes and management fees to EBITDA (earnings before interest expense, taxes, depreciation and amortization) less capital expenditures during the term of the Revolver. As of October 31, 2018, Senior secured notes: August 18, 2014, 144A $140,000,000 September 1, 2021, 10.375 March 1 September 1 March 1, 2015. The Senior Notes contain a number of significant restrictive covenants. Such restrictive covenants, among other things, restrict, subject to certain exceptions, the Company’s restricted subsidiaries’ ability to incur additional indebtedness and make guarantees; create liens on assets; pay dividends and distributions or repurchase their capital stock; make investments, loans and advances, including acquisitions; engage in mergers, consolidations, dissolutions or similar transactions; sell or otherwise dispose of assets, engage in certain transactions with affiliates; enter into certain restrictive agreements. To finance the acquisition of the Camfaud (see Note 3 November 2016, $40,000,000 In January 2016, $7,665,000 $7,205,100 $292,000. April 2016, $10,000,000 $10,150,000 $164,000. March 2017, $3,000,000 $3,090,000 $5,000. May 2017, $2,807,000 $2,975,000 $54,000. September 2017, $3,000,000 $3,045,000 $24,000. As a result of these repurchases, the Company recognized a loss of $303,420 $260,380 2 October 31, 2017. no October 31, 2018. October 31, 2017. On August 24, 2017, September 2017. 10.375 September 1, 2023. March 1 September 1 October 31, 2018 2017, $0 $1,266,000, October 31, 2018 2017, $167,553,000 $151,287,000, After settlement of the New Senior Notes, the Company increased the total borrowing capacity of the Revolver, for which the proceeds were used to pay off the unsecured note and to pay accrued and unpaid dividends on the 13.5 Note13 In conjunction with the acquisition of the O’Brien Companies (Note 3 April 2018, $15,000,000 104 $15,600,000. $600,000 Unsecured note: August 18, 2014, $30,000,000 one February 18, 2022, 12 February 18, May 18, August 18 November 18 may October 31, 2018 2017, As part of the unsecured note, the Company issued 1,000,000 $2,478,602, October 31, 2017 2016, $275,400 $330,480, In connection with the Senior Note Exchange on September 8, 2017, $210,000. $1,440,000, $1,473,392, $1,712,194 $1,088,806. October 31, 2017. Seller notes: November 2016 July 2017 ( 3 $6,221,000 $1,941,150, 5 1 6 2 42 May 2020) 3 5 three July 2020). The following is a summary of the Company’s long-term debt as of October 31, 2018 2017: 2018 2017 Senior secured notes $ 167,553,000 $ 152,553,000 Seller notes 8,292,050 8,626,150 175,845,050 161,179,150 Plus unamortized premium on debt 539,535 327,473 Less unamortized deferred financing costs (2,914,520 ) (4,521,793 ) Total long term debt $ 173,470,065 $ 156,984,830 Future maturities of long-term debt are as follows: Years ending October 31: 2019 $ - 2020 8,292,050 2021 1,266,000 2022 - 2023 166,287,000 Thereafter - $ 175,845,050

Note 9 - Accrued Payroll and Pa

Note 9 - Accrued Payroll and Payroll Expenses	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Accrued Payroll and Payroll Expenses [Text Block]	Note 10. 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 9. The following table summarizes accrued payroll expenses as of October 31, 2018 2017: 2018 2017 Accrued vacation $ 3,482,161 $ 3,041,238 Accrued bonus 1,766,013 2,131,945 Other accrued 1,457,035 1,729,483 Total accrued payroll and payroll expenses $ 6,705,209 $ 6,902,666

Note 10 - Accrued Expenses and

Note 10 - Accrued Expenses and Other Current Liabilities	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 10. The following table summarizes accrued expenses and other current liabilities as of October 31, 2018 2017: 2018 2017 Accrued insurance $ 4,743,247 $ 3,155,685 Accrued interest 3,091,150 2,830,656 Accrued equipment purchases - 2,172,115 Accrued sales and use tax 4,145,047 2,695,141 Accrued property taxes 865,061 750,264 Accrued professional fees 3,579,008 862,069 Other 2,406,089 2,156,192 Total accrued expenses and other liabilities $ 18,829,602 $ 14,622,122

Note 11 - Income Taxes

Note 11 - Income Taxes	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 11. The sources of income before income taxes for the years ended October 31, 2018 2017 2018 2017 2016 United States $ 15,076,595 $ 3,813,825 $ 10,687,132 Foreign 3,521,127 856,112 - Total $ 18,597,722 $ 4,669,937 $ 10,687,132 The components of the provision for income taxes for the years ended October 31, 2018, 2017 2016, 2018 2017 2016 Current tax provision: Federal $ (365,902 ) $ 2,201,279 $ 156,533 Foreign 1,232,718 378,031 - State and local 455,537 578,697 542,378 Total current tax provision 1,322,353 3,158,007 698,911 Deferred tax provision (benefit): Federal (10,650,171 ) 993,603 3,586,058 Foreign (729,745 ) (132,607 ) - State and local 273,443 (262,345 ) 168,572 Total deferred tax (benefit) provision (11,106,473 ) 598,651 3,754,630 Net provision for income taxes $ (9,784,120 ) $ 3,756,658 $ 4,453,541 For the years ended October 31, 2018, 2017 2016, 2018 2017 2016 Provision for income taxes at blended U.S. statutory rate of 23.1% and 34.7% $ 4,309,576 $ 1,587,778 $ 3,633,625 State income taxes, net of federal deduction 560,056 285,982 469,227 Foreign rate differential (178,927 ) (139,460 ) - Meals and entertainment 220,234 270,789 234,353 Transaction costs 44,145 1,582,474 - Change in deferred tax rate - (116,954 ) 83,409 Domestic manufacturing deduction - (254,236 ) (189,453 ) Stock-based compensation 64,849 122,844 36,851 Contingent consideration fair value adjustment 122,077 - - Nontaxable Interest income net of foreign income inclusions 39,973 (378,068 ) - Foreign tax credit - (79,791 ) - Deferred tax on undistributed foreign earnings (141,935 ) 888,576 - Impact of tax reform (14,644,758 ) - - Increase in valuation allowance - 52,662 - Other (179,410 ) (65,938 ) 185,529 Income tax provision $ (9,784,120 ) $ 3,756,658 $ 4,453,541 The tax effects of the temporary differences giving rise to the Company’s net deferred tax liabilities as of October 31, 2018 2017, 2018 2017 Deferred tax assets: Accrued insurance reserves $ 943,054 $ 1,000,078 Accrued sales and use tax 961,863 997,091 Accrued payroll 367,653 509,276 Foreign tax credit carryforward 79,791 79,791 Net operating loss carryforward 1,930,998 160 Other 254,998 200,936 Total deferred tax assets 4,538,357 2,787,332 Valuation allowance (63,035 ) (52,662 ) Net deferred tax assets 4,475,322 2,734,670 Deferred tax liabilities: Intangible assets (6,219,735 ) (11,879,983 ) Property and equipment (36,394,087 ) (39,717,047 ) Prepaid expenses (119,712 ) (352,976 ) Unremitted foreign earnings (746,641 ) (888,576 ) Other - (7,414 ) Total net deferred tax liabilities (43,480,175 ) (52,845,996 ) Net deferred tax assets $ (39,004,853 ) $ (50,111,326 ) The Company has federal net operating loss carry forwards of $8,100,000 October 31, 2018. not October 31, 2017. $5,300,000 $6,000, October 31, 2018 2017 2024. The Company has foreign tax credit carryforwards of approximately $80,000 October 31, 2018 2017, 2027. The Company has provided U.S. deferred taxes on cumulative earnings of all of its non-U.S. affiliates. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not not In December 2017, “2017 2017 35 21 January 1, 2018. 2017 2017 The SEC staff recognized that entities may not 740 2017 No. 118, 740, October 31, 2018 2017 The 2017 January 1, 2018. 740, No. 5, 740 740” not may 1 2 not As a result of the 2017 $15,096,000 October 31, 2018 35 21 $451,000 October 31, 2018 two 2017 October 31, 2018.

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 credit The ABL Credit Agreement provides for up to $7.5 January 31, 2019, $1.3	Note 6 Underwriting Agreement The underwriters were entitled to an underwriting discount of $0.20 $4.6 $0.35 $8.05 December 6, 2018. Reimbursement Agreement In February 2018, February 2018. December 19, 2017 first 2018, $1,275,067 January 1, 2018 December 5, 2018.	Note 12. Incentive compensation plan: October 31, 2018 2017, $1,766,013 $2,131,945, Self-insurance: October 31, 2018, $100,000 2010 2014, October 31, 2018 2017, $3,151,989 $2,418,000, 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 October 31, 2018 2017, $300,000 $234,167, October 31, 2018 2017, $957,584 $737,000, not Litigation: third 450, Contingencies (ASC 450 not not Life insurance: October 31, 2018, 2017 2016, $6,000,000, $4,000,000, $10,000,000, not Letters of credit: $5,000,000 October 31, 2018 2017, $882,999 $48,000, Operating leases: August 2023. $543 $8,903. October 31, 2018, 2017 2016, $4,836,742, $2,807,484 $1,869,973, The following is a summary of future minimum lease payments for the years ended October 31: 2019 1,971,150 2020 1,201,642 2021 812,929 2022 577,269 2023 323,458 Thereafter 202,597 $ 5,089,045 Capital leases: two 2015. 123 120 may The land and buildings and related liabilities under the capital leases were recorded at the time of the lease at the lesser of the present value of the future payments due under the leases or the fair value of the leased assets. The amount of land and buildings and capital lease obligation originally recorded under the capital leases was $909,250. October 31, 2018 2017 $829,934 $731,829, October 31, 2018 2017 $652,752 $851,619, Camfaud also enters into capital leases for operating equipment. The capital lease obligation recorded as of October 31, 2017, $113,962. October 31, 2017, $135,452. not October 31, 2018. Future payments of capital lease obligations, together with the present value of those future payments are as follows: Fiscal years ending October 31: 2019 $ 108,081 2020 110,394 2021 112,776 2022 115,229 2023 117,756 Thereafter 173,638 Total minimum lease payments 737,874 Less the amount representing interest (85,122 ) Present value of minimum lease payments $ 652,752

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Oct. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 7 Common Stock Class A Common Stock 200,000,000 $0.0001 December 5, 2018 December 31, 2017, 23,000,000 21,118,267 21,815,963 Class B Common Stock 20,000,000 $0.0001 one December 5, 2018 December 31, 2017, 5,750,000 Holders of Class A common stock and Class B common stock voted together as a single class on all other matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock automatically converted into shares of Class A common stock at the time of the Business Combination on a one one Preferred Stock 1,000,000 December 5, 2018 December 31, 2017, no	Note 14. 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 13. Pursuant to the articles of incorporation, the Company was initially authorized to issue 50,000,000 $0.001 2,423,711 $0.001 March 2016, 15,000,000 In connection with the Merger, the Company issued 6,576,289 $16,300,000. 1,000,000 one $2,478,602 2017 8 $158,715. 2,423,711 $15,182,053 Redeemable preferred stock: 13.5 not The preferred stock also includes a liquidation preference of $4.13 September 8, 2017, 8 $4,840,065 October 31, 2018 2017 $11,239,060 $9,845,139, $1,716,504 $322,583, On the 66th February 18, 2020), may not not not The holders of preferred stock are entitled to vote together with the holders of common stock as a single class on all matters submitted to a vote of the holders of common stock. Each share of preferred stock is entitled to one 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 The Company has performed an analysis of the redemption features contained within the preferred stock and has determined that embedded features other than the change in control feature identified and evaluated have been determined to be solely within the control of the issuer. Accounting Series Release (ASR) 268 not During 2017, 81,447 $1,400,009. of $889,825 October 31, 2017.

Note 14 - Stock-based Compensat

Note 14 - Stock-based Compensation	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Share-based Payment Arrangement [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 14. During 2015, 2015 “2015 2015 may 2015 1,622,120 not ten may may not As of October 31, 2018, 362,560 2015 October 31, 2018 2017, Weighted- Weighted- Average Average Remaining Aggregate Exercise Contractual Intrinsic Options Price Life Value Options outstanding, October 31, 2016 1,529,704 $ 2.48 8.27 $ - Granted 227,280 17.50 Forfeited (286,119 ) 2.74 Cancelled (70,281 ) 2.48 Options outstanding, October 31, 2017 1,400,584 $ 4.86 7.41 $ - Granted - - Forfeited (141,024 ) 17.50 Cancelled - - Options outstanding, October 31, 2018 1,259,560 $ 4.55 7.68 $ - There were no October 31, 2018. October 31, 2017, 227,280 54,000 20 first five 173,280 50 50 10 first five 10 first five The Company repurchased and cancelled 70,281 October 31, 2017, $686,645. no not October 31, 2018. Compensation expense subject to the performance-based vesting criteria is recognized over the requisite service period only if the performance criteria are probable of being met. The fiscal year 2018 2016 2017 not not 2017 two October 31, 2018, 2017 2016, $280,632, $362,345 $109,424, As of October 31, 2018, not $801,892, 2.5 $287,818 The following is a summary of options outstanding and exercisable as of October 31, 2018: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Number of Remaining Average Number of Average Exercise Price Options Contractual Life Exercise Price Options Exercise Price $ 2.48 1,085,888 7.18 $ 2.48 609,368 $ 2.48 17.50 173,672 10.81 17.50 86,024 17.50 1,259,560 5.74 $ 4.55 695,392 $ 4.34 The Company did not 2018. 2017 $8.16 five There were no 2018. 2017 2016 2017 2016 Risk-free interest rate 1.61% 1.05% - 1.62% Expected dividend yield None None Expected volatility factor 45.37% 29.54% - 35.27% Expected option life (in years) 6.5 4 - 5 Actual forfeitures None 0

Note 15 - Earnings Per Share

Note 15 - Earnings Per Share	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 15. 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 following is a reconciliation of the weighted average number of shares outstanding used to calculate basic EPS to those used to calculate diluted EPS for the fiscal years ended October 31, 2018, 2017 2016, 2018 2017 2016 Net Income (numerator): Basic & Diluted: Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries $ 28,381,842 $ 913,279 $ 6,269,955 Less: Preferred stock - cumulative dividends (1,428,257 ) (1,811,837 ) (1,695,122 ) Less: Undistributed earnings allocated to preferred shares (6,365,083 ) - (1,108,807 ) Net income (loss) available to common shareholders $ 20,588,502 $ (898,558 ) $ 3,466,026 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 7,576,289 Dilutive effect of stock options 749,601 - 703,032 Weighted average shares - diluted 8,325,890 7,576,289 8,279,321 Antidilutive stock options - 770,171 - Basic income (loss) per share $ 2.72 $ (0.12 ) $ 0.46 Diluted income (loss) per share $ 2.47 $ (0.12 ) $ 0.42

Note 16 - Employee Benefits Pla

Note 16 - Employee Benefits Plan	12 Months Ended
	Oct. 31, 2018
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 16. Retirement plans: 401 may 401 October 31, 2018, 2017 2016, 25 first 4 50 first 7 may 20 2 100 6 October 31, 2018, 2017 2016, 50 100 first 7 may October 31, 2018, 2017 2016, $4.50 $4.25 October 31, 2018, 2017 2016 $576,657, $442,262 $445,162 Camfaud operates a Small Self-Administered Scheme (SSAS), which is the equivalent of a U.S. defined contribution pension plan. The assets of the plan are held separately from those of Camfaud in an independently administered fund. Contributions by Camfaud to the SSAS amounted to $280,677 $179,562 October 31, 2018 2017, Multiemployer plans: one may may may no The following is a summary of our contributions to each multiemployer pension plan for the years ended October 31, 2018, 2017 2016: 2018 2017 2016 California $ 492,430 $ 564,047 $ 603,516 Oregon 232,971 207,735 196,825 Washington 216,454 145,517 124,595 Total contributions $ 941,855 $ 917,299 $ 924,936 No no 80 80 65 January 1, 2017 July 1, 2017 Government regulations impose certain requirements relative to multiemployer plans. In the event of plan termination or employer withdrawal, an employer may not not The Company believes that the “construction industry” multiemployer plan exception may no

Note 17 - Segment Reporting

Note 17 - Segment Reporting	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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 17. The Company conducts its 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 (Brundage-Bone) – consists of concrete pumping services sold to customers in the U.S. ● U.K. Concrete Pumping – Camfaud (Camfaud) – consists of concrete pumping services sold to customers in the U.K, which represents foreign operations. ● Concrete Waste Management Services – Eco-Pan (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. Non-allocated interest expense and various other administrative costs are reflected in Corporate. Corporate assets include cash, prepaid expenses and other current assets, property and equipment. The following provides operating information about the Company’s reportable segments for the years ended October 31, 2018, 2017 2016: 2018 2017 2016 Revenue: Brundage-Bone $ 164,305,836 $ 151,194,931 $ 153,488,134 Camfaud 50,448,085 36,433,763 - Eco-Pan 28,469,346 23,581,905 18,937,413 243,223,267 211,210,599 172,425,547 EBITDA 2018 2017 2016 Brundage-Bone $ 34,966,513 $ 36,925,969 $ 43,763,760 Camfaud 15,753,598 10,827,292 - Eco-Pan 12,558,725 9,912,446 7,560,512 Corporate 2,366,179 (3,093,897 ) 1,188,480 $ 65,645,015 $ 54,571,810 $ 52,512,752 Interest income (expense) 2018 2017 2016 Brundage-Bone $ (17,247,250 ) $ (15,389,779 ) $ (15,156,744 ) Camfaud (4,172,959 ) (3,634,811 ) - Eco-Pan (980 ) 870 - Corporate (3,558 ) (3,724,128 ) (4,359,333 ) $ (21,424,747 ) $ (22,747,848 ) $ (19,516,077 ) Depreciation and amortization 2018 2017 2016 Brundage-Bone $ 15,237,041 $ 18,275,871 $ 19,420,137 Camfaud 8,059,512 6,336,369 - Eco-Pan 2,078,137 2,315,298 2,675,954 Corporate 247,856 226,487 213,452 $ 25,622,546 $ 27,154,025 $ 22,309,543 Income tax (benefit) expense 2018 2017 2016 Brundage-Bone $ (11,472,368 ) $ 3,109,635 $ 4,603,472 Camfaud 502,974 245,424 - Eco-Pan 845,572 2,791,138 703,733 Corporate 339,702 (2,389,539 ) (853,664 ) $ (9,784,120 ) $ 3,756,658 $ 4,453,541 Transaction costs 2018 2017 2016 Brundage-Bone $ 7,589,825 $ 4,489,517 $ 3,691,466 $ 7,589,825 $ 4,489,517 $ 3,691,466 Net income (loss) 2018 2017 2016 Brundage-Bone $ 13,954,590 $ 150,684 $ 4,583,407 Camfaud 3,018,153 610,688 - Eco-Pan 9,634,036 4,806,880 4,180,825 Corporate 1,775,063 (4,654,973 ) (2,530,641 ) $ 28,381,842 $ 913,279 $ 6,233,591 2018 2017 2016 Total Assets Brundage-Bone $ 277,935,739 $ 244,553,325 $ 209,074,489 Camfaud 39,167,461 44,866,267 - Eco-Pan 32,781,488 28,961,354 26,738,362 Corporate 20,259,056 20,465,681 19,116,618 $ 370,143,744 $ 338,846,627 $ 254,929,469 The following provides a reconciliation from the Company’s measure of segment performance, EBITDA, to income before taxes for the years ended October 31, 2018 2017: Income Before Taxes to EBITDA Reconciliation 2018 2017 2016 Income before taxes $ 18,597,722 $ 4,669,937 $ 10,687,132 Depreciation and amortization 25,622,546 27,154,025 22,309,543 Interest expense 21,424,747 22,747,848 19,516,077 EBITDA $ 65,645,015 $ 54,571,810 $ 52,512,752 The U.S. and U.K. were the only regions that accounted for more than 10 2018, 2017 2016. no 10 2018, 2017 2016. 2018, 2017 2016 October 31, 2018 2017 Revenues 2018 2017 2016 U.S. $ 192,775,182 $ 174,776,836 $ 172,425,547 U.K. 50,448,085 36,433,763 - $ 243,223,267 $ 211,210,599 $ 172,425,547 Long Lived Assets 2018 2017 2016 U.S. $ 167,368,850 $ 138,012,093 $ 138,686,332 U.K. 34,546,590 37,530,042 - $ 201,915,440 $ 175,542,135 $ 138,686,332

Note 18 - Related-party Transac

Note 18 - Related-party Transaction	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 18. 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 5 Founder Shares On April 10, 2017, 5,750,000 $0.0001 $25,000. April May 2017, 28,750 one one 9 Holders of founder shares were also permitted to elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment, at any time. The initial stockholders agreed to forfeit up to 750,000 not August 1, 2017, 750,000 no Related Party Loans Prior to the consummation of the Initial Public Offering, the Sponsor loaned Industrea an aggregate of $224,403 August 1, 2017. On October 9, 2018, $1,500,000 not $1,500,000 $1.00 December 5, 2018, $339,000 not Administrative Support Agreement and Officer and Director Compensation Industrea agreed to pay the Sponsor a total of $10,000 In addition, Industrea agreed to pay each of the five $50,000 Industrea recognized an aggregate of approximately $344,000 January 1, 2018 December 5, 2018, $159,140 April 7, 2017 ( December 31, 2017 Argand Subscription Agreement In connection with the Business Combination (see Note 9 September 7, 2018 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0	Note 18. The Company entered into a Management Services Agreement with PGP Advisors, LLC (PGP), an affiliate of the Sponsor, on August 18, 2014, $1,250,000, $ 4,000,000 2018 2019 $2,000,000 October 31, 2018, 2017 2016, $4,348,456, $1,749,792 $1,535,705, In connection with the acquisition of the O’Brien Companies and Camfaud (see Note 3 $525,000 $1,500,000, October 31, 2018 2017.

Note 19 - Subsequent Events_2

Note 19 - Subsequent Events	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19 On March 18, 2019, two $129.2 third 2019,	Note 9 Withdraw from Trust Account On December 6, 2018, $305,000 Amended and Restated Charter On December 6, 2018, 500,000,000 10,000,000, Business Combination The Business Combination was completed on December 6, 2018, Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock were exchanged on a one one 12g 3 001 38166 0001703956 In connection with the Business Combination, 22,337,322 $10.36. $182.5 13,947,323 $10.20 September 7, 2018, 2,783,479 In addition, immediately prior to the Closing, (i) pursuant to the Argand Subscription Agreement, Industrea issued to the Argand Investor an aggregate of 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0 September 7, 2018, 1,715,686 $10.20 $17.5 190,632 one one Pursuant to the Non-Management Rollover Agreement and the Common Stock Subscription Agreement, immediately prior to the Closing the Sponsor surrendered to Industrea for cancellation for no 1,202,925 In addition, on the Closing Date, pursuant to that certain subscription agreement, dated as of September 7, 2018 ( 2,450,980 $10.20 $25.0 Debt Financing On the Closing Date, New CPH’s wholly owned subsidiary, Brundage-Bone Concrete Pumping Holdings Inc. (the “Term Loan Borrower”) entered into (i) a Term Loan Agreement (the “Term Loan Agreement”) among New CPH, Concrete Pumping Intermediate Acquisition Corp. (“Intermediate Holdings”), Credit Suisse AG, Cayman Islands Branch as administrative agent and Credit Suisse Loan Funding LLC, Jefferies Finance LLC and Stifel Nicolaus & Company Incorporated LLC as joint lead arrangers and joint bookrunners and (ii) a Credit Agreement (the “ABL Credit Agreement”) with Wells Fargo Bank, National Association, as agent, sole lead arranger and sole bookrunner, the lenders party thereto, Wells Fargo Capital Finance (UK) Limited, as UK security agent, New CPH, Intermediate Holdings, Concrete Merger Sub, Brundage-Bone Concrete Pumping, Inc., a Colorado corporation (“Brundage Concrete”), and Eco-Pan, Inc., a Colorado corporation (“Eco-Pan”, and collectively with Concrete Merger Sub, Prior CPH and Brundage Concrete, the “US ABL Borrowers”), and Camfaud Concrete Pumps Limited, a private limited company incorporated and registered under the laws of England and Wales (“Camfaud Concrete”), and Premier Concrete Pumping Limited, a private limited company incorporated and registered under the laws of England and Wales (“Premier”, and together with Camfaud Concrete, the “UK ABL Borrowers”, and the UK ABL Borrowers together with the US ABL Borrowers, collectively, the “ABL Borrowers”). Term Loan Maturity, Amortization and Prepayment The initial term loans advanced under the Term Loan Agreement on the Closing Date will mature and be due and payable in full seven 5.00% Principal Amounts The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357.0 Interest Rate Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity The ABL Credit Agreement provides borrowing availability in US Dollars and UK Pounds Sterling up to a maximum of $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7.5 $7.5 In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30.0 Amounts borrowed under the ABL Credit Agreement may five Interest Rate Interest on borrowings in US Dollars under the ABL Credit Agreement, at the Borrower’s option, will bear interest at either ( 1 2 two 0.25% 0.50% Stockholders Agreement In connection with the Business Combination, New CPH, the initial stockholders, the Argand Investor, and certain holders of Prior CPH’s capital stock (“CPH stockholders”) entered into the Stockholders Agreement. Pursuant to the Stockholders Agreement: ● the Initial Stockholders have agreed not 4,547,075 December 6, 2019 x $12.00 20 30 May 5, 2019 ● each CPH Management Holder (as defined therein) has agreed not December 6, 2018 December 6, 2019 one third December 6, 2020 one third December 6, 2021 one third ● each Non-Management CPH Holder (as defined therein) may not June 4, 2019; ● the Argand Investor may not 7,784,313 December 6, 2019. Notwithstanding the foregoing, transfers of these securities are permitted in certain limited circumstances as set forth in the Stockholders Agreement, including with the prior written consent of our Board (with any director who has been designated to serve on our Board by or who is an affiliate of the requesting party abstaining from such vote) and to “affiliates,” as defined in the Stockholders Agreement. In addition, pursuant to the terms of that certain rollover agreement, dated as of September 7, 2018, three one one one one 5% 15% two 15% 25% three 25% one December 9, 2018, The Stockholders Agreement also provides that we will, not 90 Side Letter In connection with the Closing and the Preferred Stock Subscription Agreement (as defined below), New CPH entered into a letter agreement (the “Side Letter”) with Nuveen Alternatives Advisors, LLC, on behalf of one 5% may one Assignment and Assumption Agreement In connection with the Closing, New CPH entered into an assumption and assignment agreement (the “Warrant Assignment Agreement”) with Industrea and Continental Stock Transfer & Trust Company, pursuant to which Industrea assigned to New CPH all of its rights, interest and obligations under the warrant agreement governing Industrea’s warrants. Upon the Closing, all of the outstanding warrants to purchase Industrea common stock are exercisable for an equal number of shares of New CPH’s common stock on the existing terms and conditions of such warrants. Indemnification Agreements In connection with the Closing, New CPH entered into indemnification agreements with each of its directors and executive officers. Each indemnification agreement provides for indemnification and advancements by New CPH of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to New CPH or, at New CPH’s request, service to other entities, as officers or directors to the maximum extent permitted by applicable law.	Note 19. The Company has evaluated subsequent events through January 14, 2019, not Consummation of the Merger with Industrea Acquisition Corporation December 6, 2018, September 7, 2018 ( The Company incurred approximately $6,450,266 October 31, 2018. Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock, par value $0.0001 one one $0.0001 Debt Financing Term Loan Agreement: seven 5.00% The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357,000,000. Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7,500,000, $7,500,000. In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30,000,000. Amounts borrowed under the ABL Credit Agreement may five ABL Facility Interest Rate: 1 2 two 0.25% 0.50% Stockholders Agreement

Note 1 - Description of Organiz

Note 1 - Description of Organization and Business Operations	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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, Inc. (“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 1 Industrea Acquisition Corp. (“Industrea”) was incorporated in Delaware on April 7, 2017 one December 5, 2018, not April 7, 2017 ( December 5, 2018 not On August 1, 2017, 23,000,000 3,000,000 $10.00 $230 $13.3 $8.05 6 Simultaneously with the closing of the Initial Public Offering, Industrea consummated the private placement (the “Private Placement”) of 11,100,000 $1.00 $11.1 August 22, 2017, 55,500 five 277,500 $277,500 4 Upon the closing of the Initial Public Offering and Private Placement, $234.6 $10.20 2 16 1940, 2 3 4 2a 7 Industrea provided the holders (the “public stockholders”) of the Public Shares with the opportunity to redeem all or a portion of their Public Shares upon the completion of the Business Combination in connection with a stockholder meeting called to approve the Business Combination. The public stockholders were entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account. These Public Shares were recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480 5 If Industrea was unable to complete a Business Combination by August 1, 2019, 24 not ten not $100,000 The initial stockholders agreed to waive their liquidation rights with respect to the founder shares if Industrea failed to complete a Business Combination within the Combination Period. However, if the initial stockholders acquired Public Shares in or after the Initial Public Offering, they were entitled to liquidating distributions from the Trust Account with respect to such Public Shares if Industrea failed to complete a Business Combination within the Combination Period. The underwriters agreed to waive their rights to their deferred underwriting commission held in the Trust Account in the event Industrea did not not third 1933, Moreover, in the event that an executed waiver was deemed to be unenforceable against a third not third On December 6, 2018 ( September 7, 2018 ( 9 one one $0.0001 4 No. 333 227259 September 10, 2018 8 December 10, 2018, 8 January 29, 2019.	Note 1. Organization: July 14, 2014. June 16, 2014, August 18, 2014 ( July 23, 2014, July 14, 2014, August 18, 2014. 19 December 6, 2018. Nature of business: October 31, 2011. not not 80 22 Eco-Pan was incorporated in the state of Colorado on April 4, 2003. In May 2015, of $76,500, 51 2016. 2 In November 2016, two two 50 July 2017, 3 Camfaud’s core business is the provision of concrete pumping equipment to customers in the commercial, infrastructure and residential sectors. Camfaud is a construction services business that provides specialized concrete pumping equipment with technically trained operators. Camfaud provides the equipment operator and the equipment. Camfaud does not 28

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 Measurements 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 2 Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company Section 102 1 2012 not not not This may Concentration of Credit Risk Financial instruments that potentially subject Industrea to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may $ 250,000 December 5, 2018 December 31, 2017, not not Financial Instruments The fair value of Industrea’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, 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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates. Offering Costs Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering, which totaled approximately $13.3 $8.05 Class A Common Stock Subject to Possible Redemption Industrea accounted for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 Distinguishing Liabilities from Equity not December 5, 2018 December 31, 2017, 21,118,267 21,815,963 Net Income (Loss) per Common Share Net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the periods. An aggregate of 21,118,267 21,815,963 December 5, 2018 December 31, 2017, three nine December 5, 2018 not 34,100,000 Income Taxes Industrea followed the asset and liability method of accounting for income taxes under FASB ASC 740, FASB ASC 740 not no December 5, 2018 December 31, 2017. No January 1, 2018 December 5, 2018 April 7, 2017 ( December 5, 2018. not At December 5, 2018 December 31, 2017, $3.2 $0.3 not 382 may In assessing the realization of deferred tax assets, management considers whether it is more likely than not not December 5, 2018 December 31, 2017. Recent Accounting Pronouncements Management does not not	Note 2. Basis of presentation: Principles of consolidation: October 31, 2018, 2017, 2016, three 2016, 810, Use of estimates: may may Cash: three Trade receivables: 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. The allowance for doubtful accounts was $664,332 $601,760 October 31, 2018, 2017, Inventory: first first no October 31, 2018 2017. Fair value measurements: three may Level 1 Level 2 1 Level 3 Deferred financing costs: $12,887,000 8 September 2017, $585,634 $240,250 $625,480 October 31, 2018 2017, $1,122,328 $678,528, October 31, 2018 2017 $156,714 $210,699, 8 Goodwill: 350, Intangibles—Goodwill and Other (ASC 350 August 31, first not not 2017 04, not 1 A quantitative assessment was performed on the Company’s reporting units as of October 31, 2018. four may Long-lived assets: 360 No October 31, 2018 2017. Intangible assets with finite lives are being amortized on a straight-line basis, except for customer relationships, over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives. Property, plant and equipment: (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 equipment 3 to 7 Capital lease assets are being amortized over the estimated useful life of the asset (see Note 12 October 31, 2018, 2017 2016. Revenue recognition: 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 remits 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: 718, Compensation—Stock Compensation (ASC 718 No. 2016 09, Compensation—Stock Compensation (ASC 718 Earnings per share: 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 shares of Common Stock outstanding each period. Diluted earnings (loss) per common share is based on the weighted average number of shares outstanding during the period plus the common stock equivalents which would arise from the exercise of stock options outstanding using the treasury stock method and the average market price per share during the period. Common stock equivalents are not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities. Foreign currency translation: Income taxes: 740, Income Taxes The tax benefit from an uncertain tax position is only recognized in the consolidated balance sheets if the tax position is more likely than not no 2014. Camfaud files income tax returns in the UK. Camfaud’s national statutes are generally open for one Business combinations: 805, Business Combinations 805. Concentration of credit risk: may, The Company’s customer base is dispersed across the United States and United Kingdom. The Company performs ongoing evaluations of their customers’ financial condition and requires no October 31, 2018 2017, no 10 Seasonality: first fourth Vendor concentration: October 31, 2018 2017 three Newly adopted accounting pronouncements: May 2017, No. 2017 09, Compensation — Stock Compensation (ASC 718 718. December 15, 2017, August 1, 2017, not In January 2017, No. 2017 04, Intangibles — Goodwill and Other (ASC 350 Simplifying the Test for Goodwill Impairment 2017 04 November 1, 2022. October 31, 2017, not In March 2016, No. 2016 06, Derivatives and Hedging (ASC 815 four November 1, 2016. not Recently issued accounting pronouncements not November 2015, No. 2015 17, Income Taxes (ASC 740 2015 17 December 15, 2017. may October 31, 2017 not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 August 2015, No. 2015 14 2014 09 one December 15, 2018. not In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01 not 2017 01 November 1, 2019. In February 2016, No. 2016 02, Leases (ASC 842 840, Leases twelve December 15, 2019, December 15, 2020. In July 2018, No. 2018 11, Leases ASC 8 42: Targeted Improvements October 31, 2021

Note 3 - Initial Public Offerin

Note 3 - Initial Public Offering	11 Months Ended
	Dec. 05, 2018
Notes to Financial Statements
Initial Public Offering [Text Block]	Note 3 On August 1, 2017, 23,000,000 3,000,000 $10.00 one one one $11.50 6

Note 4 - Private Placement

Note 4 - Private Placement	11 Months Ended
	Dec. 05, 2018
Notes to Financial Statements
Private Placement [Text Block]	Note 4 Concurrently with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 11,100,000 $1.00 $11.1 one $11.50 not The Sponsor and Industrea’s officers and directors have agreed, subject to limited exceptions, not January 5, 2019.

Note 5 - Related Party Transact

Note 5 - Related Party Transactions	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 18. 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 5 Founder Shares On April 10, 2017, 5,750,000 $0.0001 $25,000. April May 2017, 28,750 one one 9 Holders of founder shares were also permitted to elect to convert their shares of Class B common stock into an equal number of shares of Class A common stock, subject to adjustment, at any time. The initial stockholders agreed to forfeit up to 750,000 not August 1, 2017, 750,000 no Related Party Loans Prior to the consummation of the Initial Public Offering, the Sponsor loaned Industrea an aggregate of $224,403 August 1, 2017. On October 9, 2018, $1,500,000 not $1,500,000 $1.00 December 5, 2018, $339,000 not Administrative Support Agreement and Officer and Director Compensation Industrea agreed to pay the Sponsor a total of $10,000 In addition, Industrea agreed to pay each of the five $50,000 Industrea recognized an aggregate of approximately $344,000 January 1, 2018 December 5, 2018, $159,140 April 7, 2017 ( December 31, 2017 Argand Subscription Agreement In connection with the Business Combination (see Note 9 September 7, 2018 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0	Note 18. The Company entered into a Management Services Agreement with PGP Advisors, LLC (PGP), an affiliate of the Sponsor, on August 18, 2014, $1,250,000, $ 4,000,000 2018 2019 $2,000,000 October 31, 2018, 2017 2016, $4,348,456, $1,749,792 $1,535,705, In connection with the acquisition of the O’Brien Companies and Camfaud (see Note 3 $525,000 $1,500,000, October 31, 2018 2017.

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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 credit The ABL Credit Agreement provides for up to $7.5 January 31, 2019, $1.3	Note 6 Underwriting Agreement The underwriters were entitled to an underwriting discount of $0.20 $4.6 $0.35 $8.05 December 6, 2018. Reimbursement Agreement In February 2018, February 2018. December 19, 2017 first 2018, $1,275,067 January 1, 2018 December 5, 2018.	Note 12. Incentive compensation plan: October 31, 2018 2017, $1,766,013 $2,131,945, Self-insurance: October 31, 2018, $100,000 2010 2014, October 31, 2018 2017, $3,151,989 $2,418,000, 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 October 31, 2018 2017, $300,000 $234,167, October 31, 2018 2017, $957,584 $737,000, not Litigation: third 450, Contingencies (ASC 450 not not Life insurance: October 31, 2018, 2017 2016, $6,000,000, $4,000,000, $10,000,000, not Letters of credit: $5,000,000 October 31, 2018 2017, $882,999 $48,000, Operating leases: August 2023. $543 $8,903. October 31, 2018, 2017 2016, $4,836,742, $2,807,484 $1,869,973, The following is a summary of future minimum lease payments for the years ended October 31: 2019 1,971,150 2020 1,201,642 2021 812,929 2022 577,269 2023 323,458 Thereafter 202,597 $ 5,089,045 Capital leases: two 2015. 123 120 may The land and buildings and related liabilities under the capital leases were recorded at the time of the lease at the lesser of the present value of the future payments due under the leases or the fair value of the leased assets. The amount of land and buildings and capital lease obligation originally recorded under the capital leases was $909,250. October 31, 2018 2017 $829,934 $731,829, October 31, 2018 2017 $652,752 $851,619, Camfaud also enters into capital leases for operating equipment. The capital lease obligation recorded as of October 31, 2017, $113,962. October 31, 2017, $135,452. not October 31, 2018. Future payments of capital lease obligations, together with the present value of those future payments are as follows: Fiscal years ending October 31: 2019 $ 108,081 2020 110,394 2021 112,776 2022 115,229 2023 117,756 Thereafter 173,638 Total minimum lease payments 737,874 Less the amount representing interest (85,122 ) Present value of minimum lease payments $ 652,752

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Oct. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 7 Common Stock Class A Common Stock 200,000,000 $0.0001 December 5, 2018 December 31, 2017, 23,000,000 21,118,267 21,815,963 Class B Common Stock 20,000,000 $0.0001 one December 5, 2018 December 31, 2017, 5,750,000 Holders of Class A common stock and Class B common stock voted together as a single class on all other matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock automatically converted into shares of Class A common stock at the time of the Business Combination on a one one Preferred Stock 1,000,000 December 5, 2018 December 31, 2017, no	Note 14. 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 13. Pursuant to the articles of incorporation, the Company was initially authorized to issue 50,000,000 $0.001 2,423,711 $0.001 March 2016, 15,000,000 In connection with the Merger, the Company issued 6,576,289 $16,300,000. 1,000,000 one $2,478,602 2017 8 $158,715. 2,423,711 $15,182,053 Redeemable preferred stock: 13.5 not The preferred stock also includes a liquidation preference of $4.13 September 8, 2017, 8 $4,840,065 October 31, 2018 2017 $11,239,060 $9,845,139, $1,716,504 $322,583, On the 66th February 18, 2020), may not not not The holders of preferred stock are entitled to vote together with the holders of common stock as a single class on all matters submitted to a vote of the holders of common stock. Each share of preferred stock is entitled to one 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 The Company has performed an analysis of the redemption features contained within the preferred stock and has determined that embedded features other than the change in control feature identified and evaluated have been determined to be solely within the control of the issuer. Accounting Series Release (ASR) 268 not During 2017, 81,447 $1,400,009. of $889,825 October 31, 2017.

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	Note 5. 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 8 The following table presents information about Industrea’s assets that are measured on a recurring basis as of December 5, 2018 December 31, 2017 December 5, 2018 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash $ 238,473,957 December 31, 2017 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash and marketable securities held in Trust Account $ 235,195,034 All of the balance in the Trust Account as of December 5, 2018 $15,600 December 31, 2017	Note 4. 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 revolving line of credit and UK revolver 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 our 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 October 31, 2018 October 31, 2017 2018 2017 Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ 167,553,000 $ 178,025,063 $ 152,553,000 $ 156,366,825 Seller notes 8,292,050 8,292,050 8,626,150 8,626,150 Capital lease obligations 652,752 652,752 845,791 845,791 In connection with the acquisition of Camfaud, shareholders were eligible to receive earn-out payments of up to $3,100,000 3 As a result, the Company estimated the fair value of the contingent earn-out liability based on its probability assessment of Camfaud EBITDA achievements during the 3 not 3 3 no In accordance with the FASB’s standard on business combinations, the Company reviewed the contingent earn-out liability on a quarterly basis in order to determine its fair value. Changes in the fair value of the liability are recorded within operating expenses in the period in which the change was made. The change in the fair value of the contingent earn-out was not October 31, 2018. The following table represents a reconciliation of the change in the fair value measurement of the contingent earn-out liability for the years ended October 31, 2018 2017, not 2018 2017 Beginning balance $ 968,783 $ - Fair value of contingent earnout liability initially recorded in connection with Camfaud acquisition - 908,266 Change in fair value of contingent earnout liability included in operating expenses 526,817 - Change fair value due to foreign currency (37,523 ) 60,517 Ending balance $ 1,458,077 $ 968,783 The Company’s non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not No October 31, 2018 2017.

Note 9 - Subsequent Event

Note 9 - Subsequent Event	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19 On March 18, 2019, two $129.2 third 2019,	Note 9 Withdraw from Trust Account On December 6, 2018, $305,000 Amended and Restated Charter On December 6, 2018, 500,000,000 10,000,000, Business Combination The Business Combination was completed on December 6, 2018, Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock were exchanged on a one one 12g 3 001 38166 0001703956 In connection with the Business Combination, 22,337,322 $10.36. $182.5 13,947,323 $10.20 September 7, 2018, 2,783,479 In addition, immediately prior to the Closing, (i) pursuant to the Argand Subscription Agreement, Industrea issued to the Argand Investor an aggregate of 5,333,333 $10.20 $54.4 2,450,980 $10.20 $25.0 September 7, 2018, 1,715,686 $10.20 $17.5 190,632 one one Pursuant to the Non-Management Rollover Agreement and the Common Stock Subscription Agreement, immediately prior to the Closing the Sponsor surrendered to Industrea for cancellation for no 1,202,925 In addition, on the Closing Date, pursuant to that certain subscription agreement, dated as of September 7, 2018 ( 2,450,980 $10.20 $25.0 Debt Financing On the Closing Date, New CPH’s wholly owned subsidiary, Brundage-Bone Concrete Pumping Holdings Inc. (the “Term Loan Borrower”) entered into (i) a Term Loan Agreement (the “Term Loan Agreement”) among New CPH, Concrete Pumping Intermediate Acquisition Corp. (“Intermediate Holdings”), Credit Suisse AG, Cayman Islands Branch as administrative agent and Credit Suisse Loan Funding LLC, Jefferies Finance LLC and Stifel Nicolaus & Company Incorporated LLC as joint lead arrangers and joint bookrunners and (ii) a Credit Agreement (the “ABL Credit Agreement”) with Wells Fargo Bank, National Association, as agent, sole lead arranger and sole bookrunner, the lenders party thereto, Wells Fargo Capital Finance (UK) Limited, as UK security agent, New CPH, Intermediate Holdings, Concrete Merger Sub, Brundage-Bone Concrete Pumping, Inc., a Colorado corporation (“Brundage Concrete”), and Eco-Pan, Inc., a Colorado corporation (“Eco-Pan”, and collectively with Concrete Merger Sub, Prior CPH and Brundage Concrete, the “US ABL Borrowers”), and Camfaud Concrete Pumps Limited, a private limited company incorporated and registered under the laws of England and Wales (“Camfaud Concrete”), and Premier Concrete Pumping Limited, a private limited company incorporated and registered under the laws of England and Wales (“Premier”, and together with Camfaud Concrete, the “UK ABL Borrowers”, and the UK ABL Borrowers together with the US ABL Borrowers, collectively, the “ABL Borrowers”). Term Loan Maturity, Amortization and Prepayment The initial term loans advanced under the Term Loan Agreement on the Closing Date will mature and be due and payable in full seven 5.00% Principal Amounts The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357.0 Interest Rate Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity The ABL Credit Agreement provides borrowing availability in US Dollars and UK Pounds Sterling up to a maximum of $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7.5 $7.5 In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30.0 Amounts borrowed under the ABL Credit Agreement may five Interest Rate Interest on borrowings in US Dollars under the ABL Credit Agreement, at the Borrower’s option, will bear interest at either ( 1 2 two 0.25% 0.50% Stockholders Agreement In connection with the Business Combination, New CPH, the initial stockholders, the Argand Investor, and certain holders of Prior CPH’s capital stock (“CPH stockholders”) entered into the Stockholders Agreement. Pursuant to the Stockholders Agreement: ● the Initial Stockholders have agreed not 4,547,075 December 6, 2019 x $12.00 20 30 May 5, 2019 ● each CPH Management Holder (as defined therein) has agreed not December 6, 2018 December 6, 2019 one third December 6, 2020 one third December 6, 2021 one third ● each Non-Management CPH Holder (as defined therein) may not June 4, 2019; ● the Argand Investor may not 7,784,313 December 6, 2019. Notwithstanding the foregoing, transfers of these securities are permitted in certain limited circumstances as set forth in the Stockholders Agreement, including with the prior written consent of our Board (with any director who has been designated to serve on our Board by or who is an affiliate of the requesting party abstaining from such vote) and to “affiliates,” as defined in the Stockholders Agreement. In addition, pursuant to the terms of that certain rollover agreement, dated as of September 7, 2018, three one one one one 5% 15% two 15% 25% three 25% one December 9, 2018, The Stockholders Agreement also provides that we will, not 90 Side Letter In connection with the Closing and the Preferred Stock Subscription Agreement (as defined below), New CPH entered into a letter agreement (the “Side Letter”) with Nuveen Alternatives Advisors, LLC, on behalf of one 5% may one Assignment and Assumption Agreement In connection with the Closing, New CPH entered into an assumption and assignment agreement (the “Warrant Assignment Agreement”) with Industrea and Continental Stock Transfer & Trust Company, pursuant to which Industrea assigned to New CPH all of its rights, interest and obligations under the warrant agreement governing Industrea’s warrants. Upon the Closing, all of the outstanding warrants to purchase Industrea common stock are exercisable for an equal number of shares of New CPH’s common stock on the existing terms and conditions of such warrants. Indemnification Agreements In connection with the Closing, New CPH entered into indemnification agreements with each of its directors and executive officers. Each indemnification agreement provides for indemnification and advancements by New CPH of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to New CPH or, at New CPH’s request, service to other entities, as officers or directors to the maximum extent permitted by applicable law.	Note 19. The Company has evaluated subsequent events through January 14, 2019, not Consummation of the Merger with Industrea Acquisition Corporation December 6, 2018, September 7, 2018 ( The Company incurred approximately $6,450,266 October 31, 2018. Upon the closing of the Business Combination, all outstanding shares of Industrea’s Class A common stock, par value $0.0001 one one $0.0001 Debt Financing Term Loan Agreement: seven 5.00% The initial terms loans extended under the Term Loan Agreement are in an aggregate principal amount of $357,000,000. Interest on borrowings under the Term Loan Agreement, at the Borrower’s option, will bear interest at either ( 1 2 6.00% 5.00% ABL Facility Principal Amount and Maturity $60,000,000. The ABL Credit Agreement includes borrowing capacity available for standby letters of credit of up to $7,500,000, $7,500,000. In addition, the ABL Credit Agreement provides the ABL Borrowers the ability to seek commitments to increase the revolving commitments thereunder, subject to certain conditions, in an aggregate principal amount not $30,000,000. Amounts borrowed under the ABL Credit Agreement may five ABL Facility Interest Rate: 1 2 two 0.25% 0.50% Stockholders Agreement

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended	11 Months Ended	12 Months Ended
	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018
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	Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC.	Basis of presentation:
Emerging Growth Company [Policy Text Block]	Emerging Growth Company Section 102 1 2012 not 1934, not This may	Emerging Growth Company Section 102 1 2012 not not 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.		Principles of consolidation: October 31, 2018, 2017, 2016, three 2016, 810,
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	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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates.	Use of estimates: may may
Accounts Receivable [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,		Trade receivables: 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. The allowance for doubtful accounts was $664,332 $601,760 October 31, 2018, 2017,
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.		Inventory: first first no October 31, 2018 2017.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements 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	Financial Instruments The fair value of Industrea’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820,	Fair value measurements: 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.		Deferred financing costs: $12,887,000 8 September 2017, $585,634 $240,250 $625,480 October 31, 2018 2017, $1,122,328 $678,528, October 31, 2018 2017 $156,714 $210,699, 8
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		Goodwill: 350, Intangibles—Goodwill and Other (ASC 350 August 31, first not not 2017 04, not 1 A quantitative assessment was performed on the Company’s reporting units as of October 31, 2018. four 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.		Property, plant and equipment: (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 equipment 3 to 7 Capital lease assets are being amortized over the estimated useful life of the asset (see Note 12 October 31, 2018, 2017 2016.
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.		Long-lived assets: 360 No October 31, 2018 2017. Intangible assets with finite lives are being amortized on a straight-line basis, except for customer relationships, over their estimated useful lives. The customer relationships are being amortized on an accelerated basis over their estimated useful lives.
Revenue [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.		Revenue recognition: 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 remits 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 Payment Arrangement [Policy Text Block]	Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation 718” No. 2016 09, Compensation—Stock Compensation (ASC 718		Stock-based compensation: 718, Compensation—Stock Compensation (ASC 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.		Foreign currency translation:
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	Income Taxes Industrea followed the asset and liability method of accounting for income taxes under FASB ASC 740, FASB ASC 740 not no December 5, 2018 December 31, 2017. No January 1, 2018 December 5, 2018 April 7, 2017 ( December 5, 2018. not At December 5, 2018 December 31, 2017, $3.2 $0.3 not 382 may In assessing the realization of deferred tax assets, management considers whether it is more likely than not not December 5, 2018 December 31, 2017.	Income taxes: 740, Income Taxes The tax benefit from an uncertain tax position is only recognized in the consolidated balance sheets if the tax position is more likely than not no 2014. Camfaud files income tax returns in the UK. 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.		Business combinations: 805, Business Combinations 805.
Seasonality Policy [Policy Text Block]	Seasonality The Company’s sales are historically seasonal, with lower revenue in the first fourth		Seasonality: first fourth
Vendor Concentration Policy [Policy Text Block]	Vendor concentration As of January 31, 2019 October 31, 2018, three		Vendor concentration: October 31, 2018 2017 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	Concentration of Credit Risk Financial instruments that potentially subject Industrea to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may $ 250,000 December 5, 2018 December 31, 2017, not not	Concentration of credit risk: may, The Company’s customer base is dispersed across the United States and United Kingdom. The Company performs ongoing evaluations of their customers’ financial condition and requires no October 31, 2018 2017, no 10
Cash and Cash Equivalents, Policy [Policy Text Block]			Cash: three
Earnings Per Share, Policy [Policy Text Block]		Net Income (Loss) per Common Share Net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the periods. An aggregate of 21,118,267 21,815,963 December 5, 2018 December 31, 2017, three nine December 5, 2018 not 34,100,000	Earnings per share: 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 shares of Common Stock outstanding each period. Diluted earnings (loss) per common share is based on the weighted average number of shares outstanding during the period plus the common stock equivalents which would arise from the exercise of stock options outstanding using the treasury stock method and the average market price per share during the period. Common stock equivalents are not An anti-dilutive impact is an increase in earnings per share or a reduction in net loss per share resulting from the conversion, exercise, or contingent issuance of certain securities.
New Accounting Pronouncements, Policy [Policy Text Block]		Recent Accounting Pronouncements Management does not not	Newly adopted accounting pronouncements: May 2017, No. 2017 09, Compensation — Stock Compensation (ASC 718 718. December 15, 2017, August 1, 2017, not In January 2017, No. 2017 04, Intangibles — Goodwill and Other (ASC 350 Simplifying the Test for Goodwill Impairment 2017 04 November 1, 2022. October 31, 2017, not In March 2016, No. 2016 06, Derivatives and Hedging (ASC 815 four November 1, 2016. not Recently issued accounting pronouncements not November 2015, No. 2015 17, Income Taxes (ASC 740 2015 17 December 15, 2017. may October 31, 2017 not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 August 2015, No. 2015 14 2014 09 one December 15, 2018. not In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01 not 2017 01 November 1, 2019. In February 2016, No. 2016 02, Leases (ASC 842 840, Leases twelve December 15, 2019, December 15, 2020. In July 2018, No. 2018 11, Leases ASC 8 42: Targeted Improvements October 31, 2021
Deferred Charges, Policy [Policy Text Block]		Offering Costs Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering, which totaled approximately $13.3 $8.05
Common Stock Subject to Possible Redemption [Policy Text Block]		Class A Common Stock Subject to Possible Redemption Industrea accounted for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 Distinguishing Liabilities from Equity not December 5, 2018 December 31, 2017, 21,118,267 21,815,963

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	(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 equipment 3 to 7

Note 4 - Business Combinations

Note 4 - Business Combinations (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	Consideration paid: Cash $ 21,000,000 Total consideration paid $ 21,000,000 Net assets acquired: Inventory $ 140,000 Property, plant and equipment 16,163,000 Intangible assets 2,810,000 Total net assets acquired 19,113,000 Goodwill $ 1,887,000 Consideration paid: Cash, net of cash acquired $ 11,267,729 Debt issued to sellers 1,941,150 Total consideration paid $ 13,208,879 Net assets acquired: Trade accounts receivable $ 1,624,598 Inventory 178,432 Prepaid expenses and other current assets 223,619 Property, plant and equipment 9,194,329 Intangible assets 1,194,454 Accounts payable (533,129 ) Accrued expenses and other current liabilities (971,005 ) Deferred tax liabilities (879,069 ) Total net assets acquired 10,032,229 Goodwill $ 3,176,650 Consideration paid: Cash, net of cash acquired $ 49,159,520 Debt issued to sellers 6,221,000 Contingent consideration 908,266 Total consideration paid $ 56,288,786 Net assets acquired: Trade accounts receivable $ 6,344,614 Inventory 564,833 Other current assets 726,679 Property and equipment 25,641,272 Intangible assets 18,574,662 Accounts payable (1,579,842 ) Accrued expenses and other current liabilities (3,291,260 ) Capital lease obligation (183,405 ) Deferred tax liabilities (5,369,822 ) Total net assets acquired 41,427,731 Goodwill $ 14,861,055
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	2018 2017 2016 Revenue $ 243,223,267 $ 211,210,599 $ 172,425,547 Pro forma revenue adjustments by Business Combination: O'Brien 6,990,368 13,796,172 - Reilly - 6,068,988 10,234,834 Camfaud - 2,288,111 40,295,176 Total pro forma revenue $ 250,213,635 $ 233,363,870 $ 222,955,557 2018 2017 2016 Net income $ 28,381,842 $ 913,813 $ 6,233,591 Pro forma net income adjustments by Business Combination: O'Brien (1,012,914 ) (1,482,009 ) - Reilly - 341,452 1,209,435 Camfaud - (309,078 ) 9,881,174 Total pro forma net income $ 27,368,928 $ (535,822 ) $ 17,324,200

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes Tables
Fair Value, Liabilities 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	2018 2017 Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ 167,553,000 $ 178,025,063 $ 152,553,000 $ 156,366,825 Seller notes 8,292,050 8,292,050 8,626,150 8,626,150 Capital lease obligations 652,752 652,752 845,791 845,791

Note 6 - Prepaid Expenses and_2

Note 6 - Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Prepaid insurance $ 348,226 $ 996,391 Prepaid licenses and deposits 236,407 144,470 Prepaid rent 326,254 204,320 Prepaid sponsor fees 666,666 666,666 Other prepaids 2,368,779 1,656,988 Total prepaid expenses and other current assets $ 3,946,332 $ 3,668,835

Note 7 - Property, Plant and _2

Note 7 - Property, Plant and Equipment (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Land, buildings and improvements $ 22,244,120 $ 21,986,324 Capital leases—land and buildings 909,250 909,250 Machinery and equipment 237,093,975 199,185,640 Transportation equipment 3,297,160 2,961,147 Furniture and office equipment 1,485,535 888,504 265,030,040 225,930,865 Less accumulated depreciation (63,114,600 ) (50,388,730 ) Property, plant and equipment, net $ 201,915,440 $ 175,542,135

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Gross Net Gross Net Useful Carrying Accumulated Carrying Carrying Accumulated Carrying Life Value Amortization Amount Value Amortization Amount Customer relationship 15 $ 47,641,338 $ (23,092,905 ) $ 24,548,433 $ 45,521,514 $ (16,770,766 ) $ 28,750,748 Trade name 15 - 20 15,412,058 (3,540,083 ) 11,871,975 15,546,675 (2,401,152 ) 13,145,523 Noncompete agreements 3 495,000 (486,390 ) 8,610 485,000 (347,083 ) 137,917 $ 63,548,396 $ (27,119,378 ) $ 36,429,018 $ 61,553,189 $ (19,519,001 ) $ 42,034,188
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	Years ending October 31: 2019 $ 6,692,793 2020 5,528,556 2021 3,949,940 2022 3,373,733 2023 2,358,266 Thereafter 14,525,730 $ 36,429,018

Note 9 - Long Term Debt and R_2

Note 9 - Long Term Debt and Revolving Lines of Credit (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	Years ending October 31: 2019 $ - 2020 8,292,050 2021 1,266,000 2022 - 2023 166,287,000 Thereafter - $ 175,845,050
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	2018 2017 Senior secured notes $ 167,553,000 $ 152,553,000 Seller notes 8,292,050 8,626,150 175,845,050 161,179,150 Plus unamortized premium on debt 539,535 327,473 Less unamortized deferred financing costs (2,914,520 ) (4,521,793 ) Total long term debt $ 173,470,065 $ 156,984,830

Note 10 - Accrued Payroll and_2

Note 10 - Accrued Payroll and Payroll Expenses (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Accrued vacation $ 3,482,161 $ 3,041,238 Accrued bonus 1,766,013 2,131,945 Other accrued 1,457,035 1,729,483 Total accrued payroll and payroll expenses $ 6,705,209 $ 6,902,666

Note 11 - Accrued Expenses an_2

Note 11 - Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Accrued insurance $ 4,743,247 $ 3,155,685 Accrued interest 3,091,150 2,830,656 Accrued equipment purchases - 2,172,115 Accrued sales and use tax 4,145,047 2,695,141 Accrued property taxes 865,061 750,264 Accrued professional fees 3,579,008 862,069 Other 2,406,089 2,156,192 Total accrued expenses and other liabilities $ 18,829,602 $ 14,622,122

Note 16 - Earnings Per Share (T

Note 16 - Earnings Per Share (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 2016 Net Income (numerator): Basic & Diluted: Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries $ 28,381,842 $ 913,279 $ 6,269,955 Less: Preferred stock - cumulative dividends (1,428,257 ) (1,811,837 ) (1,695,122 ) Less: Undistributed earnings allocated to preferred shares (6,365,083 ) - (1,108,807 ) Net income (loss) available to common shareholders $ 20,588,502 $ (898,558 ) $ 3,466,026 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 7,576,289 Dilutive effect of stock options 749,601 - 703,032 Weighted average shares - diluted 8,325,890 7,576,289 8,279,321 Antidilutive stock options - 770,171 - Basic income (loss) per share $ 2.72 $ (0.12 ) $ 0.46 Diluted income (loss) per share $ 2.47 $ (0.12 ) $ 0.42

Note 17 - Segments Reporting (T

Note 17 - Segments Reporting (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 2016 Revenue: Brundage-Bone $ 164,305,836 $ 151,194,931 $ 153,488,134 Camfaud 50,448,085 36,433,763 - Eco-Pan 28,469,346 23,581,905 18,937,413 243,223,267 211,210,599 172,425,547 EBITDA 2018 2017 2016 Brundage-Bone $ 34,966,513 $ 36,925,969 $ 43,763,760 Camfaud 15,753,598 10,827,292 - Eco-Pan 12,558,725 9,912,446 7,560,512 Corporate 2,366,179 (3,093,897 ) 1,188,480 $ 65,645,015 $ 54,571,810 $ 52,512,752 Interest income (expense) 2018 2017 2016 Brundage-Bone $ (17,247,250 ) $ (15,389,779 ) $ (15,156,744 ) Camfaud (4,172,959 ) (3,634,811 ) - Eco-Pan (980 ) 870 - Corporate (3,558 ) (3,724,128 ) (4,359,333 ) $ (21,424,747 ) $ (22,747,848 ) $ (19,516,077 ) Depreciation and amortization 2018 2017 2016 Brundage-Bone $ 15,237,041 $ 18,275,871 $ 19,420,137 Camfaud 8,059,512 6,336,369 - Eco-Pan 2,078,137 2,315,298 2,675,954 Corporate 247,856 226,487 213,452 $ 25,622,546 $ 27,154,025 $ 22,309,543 Income tax (benefit) expense 2018 2017 2016 Brundage-Bone $ (11,472,368 ) $ 3,109,635 $ 4,603,472 Camfaud 502,974 245,424 - Eco-Pan 845,572 2,791,138 703,733 Corporate 339,702 (2,389,539 ) (853,664 ) $ (9,784,120 ) $ 3,756,658 $ 4,453,541 Transaction costs 2018 2017 2016 Brundage-Bone $ 7,589,825 $ 4,489,517 $ 3,691,466 $ 7,589,825 $ 4,489,517 $ 3,691,466 Net income (loss) 2018 2017 2016 Brundage-Bone $ 13,954,590 $ 150,684 $ 4,583,407 Camfaud 3,018,153 610,688 - Eco-Pan 9,634,036 4,806,880 4,180,825 Corporate 1,775,063 (4,654,973 ) (2,530,641 ) $ 28,381,842 $ 913,279 $ 6,233,591
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	2018 2017 2016 Total Assets Brundage-Bone $ 277,935,739 $ 244,553,325 $ 209,074,489 Camfaud 39,167,461 44,866,267 - Eco-Pan 32,781,488 28,961,354 26,738,362 Corporate 20,259,056 20,465,681 19,116,618 $ 370,143,744 $ 338,846,627 $ 254,929,469
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	Revenues 2018 2017 2016 U.S. $ 192,775,182 $ 174,776,836 $ 172,425,547 U.K. 50,448,085 36,433,763 - $ 243,223,267 $ 211,210,599 $ 172,425,547 Long Lived Assets 2018 2017 2016 U.S. $ 167,368,850 $ 138,012,093 $ 138,686,332 U.K. 34,546,590 37,530,042 - $ 201,915,440 $ 175,542,135 $ 138,686,332

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies Summary (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	(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 equipment 3 to 7

Note 3 - Business Combinations

Note 3 - Business Combinations (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	Consideration paid: Cash $ 21,000,000 Total consideration paid $ 21,000,000 Net assets acquired: Inventory $ 140,000 Property, plant and equipment 16,163,000 Intangible assets 2,810,000 Total net assets acquired 19,113,000 Goodwill $ 1,887,000 Consideration paid: Cash, net of cash acquired $ 11,267,729 Debt issued to sellers 1,941,150 Total consideration paid $ 13,208,879 Net assets acquired: Trade accounts receivable $ 1,624,598 Inventory 178,432 Prepaid expenses and other current assets 223,619 Property, plant and equipment 9,194,329 Intangible assets 1,194,454 Accounts payable (533,129 ) Accrued expenses and other current liabilities (971,005 ) Deferred tax liabilities (879,069 ) Total net assets acquired 10,032,229 Goodwill $ 3,176,650 Consideration paid: Cash, net of cash acquired $ 49,159,520 Debt issued to sellers 6,221,000 Contingent consideration 908,266 Total consideration paid $ 56,288,786 Net assets acquired: Trade accounts receivable $ 6,344,614 Inventory 564,833 Other current assets 726,679 Property and equipment 25,641,272 Intangible assets 18,574,662 Accounts payable (1,579,842 ) Accrued expenses and other current liabilities (3,291,260 ) Capital lease obligation (183,405 ) Deferred tax liabilities (5,369,822 ) Total net assets acquired 41,427,731 Goodwill $ 14,861,055
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	2018 2017 2016 Revenue $ 243,223,267 $ 211,210,599 $ 172,425,547 Pro forma revenue adjustments by Business Combination: O'Brien 6,990,368 13,796,172 - Reilly - 6,068,988 10,234,834 Camfaud - 2,288,111 40,295,176 Total pro forma revenue $ 250,213,635 $ 233,363,870 $ 222,955,557 2018 2017 2016 Net income $ 28,381,842 $ 913,813 $ 6,233,591 Pro forma net income adjustments by Business Combination: O'Brien (1,012,914 ) (1,482,009 ) - Reilly - 341,452 1,209,435 Camfaud - (309,078 ) 9,881,174 Total pro forma net income $ 27,368,928 $ (535,822 ) $ 17,324,200

Note 4 - Fair Value Measureme_2

Note 4 - Fair Value Measurement (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes Tables
Fair Value, Liabilities 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	2018 2017 Carrying Value Fair Value Carrying Value Fair Value Senior secured notes $ 167,553,000 $ 178,025,063 $ 152,553,000 $ 156,366,825 Seller notes 8,292,050 8,292,050 8,626,150 8,626,150 Capital lease obligations 652,752 652,752 845,791 845,791
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]		2018 2017 Beginning balance $ 968,783 $ - Fair value of contingent earnout liability initially recorded in connection with Camfaud acquisition - 908,266 Change in fair value of contingent earnout liability included in operating expenses 526,817 - Change fair value due to foreign currency (37,523 ) 60,517 Ending balance $ 1,458,077 $ 968,783

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Prepaid insurance $ 348,226 $ 996,391 Prepaid licenses and deposits 236,407 144,470 Prepaid rent 326,254 204,320 Prepaid sponsor fees 666,666 666,666 Other prepaids 2,368,779 1,656,988 Total prepaid expenses and other current assets $ 3,946,332 $ 3,668,835

Note 6 - Property, plant and _2

Note 6 - Property, plant and Equipment (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Land, buildings and improvements $ 22,244,120 $ 21,986,324 Capital leases—land and buildings 909,250 909,250 Machinery and equipment 237,093,975 199,185,640 Transportation equipment 3,297,160 2,961,147 Furniture and office equipment 1,485,535 888,504 265,030,040 225,930,865 Less accumulated depreciation (63,114,600 ) (50,388,730 ) Property, plant and equipment, net $ 201,915,440 $ 175,542,135

Note 7 - Goodwill and Intangi_2

Note 7 - Goodwill and Intangible Assets (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes Tables
Schedule of Goodwill [Table Text Block]		Balance, November 1, 2016 $ 54,400,319 Goodwill acquired in 2017 acquisitions 18,037,705 Change in foreign currency rates 1,071,184 Balance, October 31, 2017 73,509,208 Goodwill acquired in 2018 acquisitions 1,887,000 Change in foreign currency rates (740,108 ) Balance, October 31, 2018 $ 74,656,100
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	2018 2017 Gross Net Gross Net Useful Carrying Accumulated Carrying Carrying Accumulated Carrying Life Value Amortization Amount Value Amortization Amount Customer relationship 15 $ 47,641,338 $ (23,092,905 ) $ 24,548,433 $ 45,521,514 $ (16,770,766 ) $ 28,750,748 Trade name 15 - 20 15,412,058 (3,540,083 ) 11,871,975 15,546,675 (2,401,152 ) 13,145,523 Noncompete agreements 3 495,000 (486,390 ) 8,610 485,000 (347,083 ) 137,917 $ 63,548,396 $ (27,119,378 ) $ 36,429,018 $ 61,553,189 $ (19,519,001 ) $ 42,034,188
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	Years ending October 31: 2019 $ 6,692,793 2020 5,528,556 2021 3,949,940 2022 3,373,733 2023 2,358,266 Thereafter 14,525,730 $ 36,429,018

Note 8 - Long-term Debt and R_2

Note 8 - Long-term Debt and Revolving Lines of Credit (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
Notes Tables
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	2018 2017 Senior secured notes $ 167,553,000 $ 152,553,000 Seller notes 8,292,050 8,626,150 175,845,050 161,179,150 Plus unamortized premium on debt 539,535 327,473 Less unamortized deferred financing costs (2,914,520 ) (4,521,793 ) Total long term debt $ 173,470,065 $ 156,984,830
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	Years ending October 31: 2019 $ - 2020 8,292,050 2021 1,266,000 2022 - 2023 166,287,000 Thereafter - $ 175,845,050

Note 9 - Accrued Payroll and _2

Note 9 - Accrued Payroll and Payroll Expenses (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Accrued vacation $ 3,482,161 $ 3,041,238 Accrued bonus 1,766,013 2,131,945 Other accrued 1,457,035 1,729,483 Total accrued payroll and payroll expenses $ 6,705,209 $ 6,902,666

Note 10 - Accrued Expenses an_2

Note 10 - Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 Accrued insurance $ 4,743,247 $ 3,155,685 Accrued interest 3,091,150 2,830,656 Accrued equipment purchases - 2,172,115 Accrued sales and use tax 4,145,047 2,695,141 Accrued property taxes 865,061 750,264 Accrued professional fees 3,579,008 862,069 Other 2,406,089 2,156,192 Total accrued expenses and other liabilities $ 18,829,602 $ 14,622,122

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Oct. 31, 2018
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	2018 2017 2016 United States $ 15,076,595 $ 3,813,825 $ 10,687,132 Foreign 3,521,127 856,112 - Total $ 18,597,722 $ 4,669,937 $ 10,687,132
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2018 2017 2016 Current tax provision: Federal $ (365,902 ) $ 2,201,279 $ 156,533 Foreign 1,232,718 378,031 - State and local 455,537 578,697 542,378 Total current tax provision 1,322,353 3,158,007 698,911 Deferred tax provision (benefit): Federal (10,650,171 ) 993,603 3,586,058 Foreign (729,745 ) (132,607 ) - State and local 273,443 (262,345 ) 168,572 Total deferred tax (benefit) provision (11,106,473 ) 598,651 3,754,630 Net provision for income taxes $ (9,784,120 ) $ 3,756,658 $ 4,453,541
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2018 2017 2016 Provision for income taxes at blended U.S. statutory rate of 23.1% and 34.7% $ 4,309,576 $ 1,587,778 $ 3,633,625 State income taxes, net of federal deduction 560,056 285,982 469,227 Foreign rate differential (178,927 ) (139,460 ) - Meals and entertainment 220,234 270,789 234,353 Transaction costs 44,145 1,582,474 - Change in deferred tax rate - (116,954 ) 83,409 Domestic manufacturing deduction - (254,236 ) (189,453 ) Stock-based compensation 64,849 122,844 36,851 Contingent consideration fair value adjustment 122,077 - - Nontaxable Interest income net of foreign income inclusions 39,973 (378,068 ) - Foreign tax credit - (79,791 ) - Deferred tax on undistributed foreign earnings (141,935 ) 888,576 - Impact of tax reform (14,644,758 ) - - Increase in valuation allowance - 52,662 - Other (179,410 ) (65,938 ) 185,529 Income tax provision $ (9,784,120 ) $ 3,756,658 $ 4,453,541
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2018 2017 Deferred tax assets: Accrued insurance reserves $ 943,054 $ 1,000,078 Accrued sales and use tax 961,863 997,091 Accrued payroll 367,653 509,276 Foreign tax credit carryforward 79,791 79,791 Net operating loss carryforward 1,930,998 160 Other 254,998 200,936 Total deferred tax assets 4,538,357 2,787,332 Valuation allowance (63,035 ) (52,662 ) Net deferred tax assets 4,475,322 2,734,670 Deferred tax liabilities: Intangible assets (6,219,735 ) (11,879,983 ) Property and equipment (36,394,087 ) (39,717,047 ) Prepaid expenses (119,712 ) (352,976 ) Unremitted foreign earnings (746,641 ) (888,576 ) Other - (7,414 ) Total net deferred tax liabilities (43,480,175 ) (52,845,996 ) Net deferred tax assets $ (39,004,853 ) $ (50,111,326 )

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	12 Months Ended
	Oct. 31, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2019 1,971,150 2020 1,201,642 2021 812,929 2022 577,269 2023 323,458 Thereafter 202,597 $ 5,089,045
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Fiscal years ending October 31: 2019 $ 108,081 2020 110,394 2021 112,776 2022 115,229 2023 117,756 Thereafter 173,638 Total minimum lease payments 737,874 Less the amount representing interest (85,122 ) Present value of minimum lease payments $ 652,752

Note 14 - Stock-based Compens_2

Note 14 - Stock-based Compensation (Tables)	12 Months Ended
	Oct. 31, 2018
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Weighted- Average Average Remaining Aggregate Exercise Contractual Intrinsic Options Price Life Value Options outstanding, October 31, 2016 1,529,704 $ 2.48 8.27 $ - Granted 227,280 17.50 Forfeited (286,119 ) 2.74 Cancelled (70,281 ) 2.48 Options outstanding, October 31, 2017 1,400,584 $ 4.86 7.41 $ - Granted - - Forfeited (141,024 ) 17.50 Cancelled - - Options outstanding, October 31, 2018 1,259,560 $ 4.55 7.68 $ -
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Number of Remaining Average Number of Average Exercise Price Options Contractual Life Exercise Price Options Exercise Price $ 2.48 1,085,888 7.18 $ 2.48 609,368 $ 2.48 17.50 173,672 10.81 17.50 86,024 17.50 1,259,560 5.74 $ 4.55 695,392 $ 4.34
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2017 2016 Risk-free interest rate 1.61% 1.05% - 1.62% Expected dividend yield None None Expected volatility factor 45.37% 29.54% - 35.27% Expected option life (in years) 6.5 4 - 5 Actual forfeitures None 0

Note 15 - Earnings Per Share (T

Note 15 - Earnings Per Share (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 2016 Net Income (numerator): Basic & Diluted: Net income attributable to Concrete Pumping Holdings, Inc. and Subsidiaries $ 28,381,842 $ 913,279 $ 6,269,955 Less: Preferred stock - cumulative dividends (1,428,257 ) (1,811,837 ) (1,695,122 ) Less: Undistributed earnings allocated to preferred shares (6,365,083 ) - (1,108,807 ) Net income (loss) available to common shareholders $ 20,588,502 $ (898,558 ) $ 3,466,026 Weighted average shares (denominator): Weighted average shares - basic 7,576,289 7,576,289 7,576,289 Dilutive effect of stock options 749,601 - 703,032 Weighted average shares - diluted 8,325,890 7,576,289 8,279,321 Antidilutive stock options - 770,171 - Basic income (loss) per share $ 2.72 $ (0.12 ) $ 0.46 Diluted income (loss) per share $ 2.47 $ (0.12 ) $ 0.42

Note 16 - Employee Benefits P_2

Note 16 - Employee Benefits Plan (Tables)	12 Months Ended
	Oct. 31, 2018
Notes Tables
Schedule of Multiemployer Plans [Table Text Block]	2018 2017 2016 California $ 492,430 $ 564,047 $ 603,516 Oregon 232,971 207,735 196,825 Washington 216,454 145,517 124,595 Total contributions $ 941,855 $ 917,299 $ 924,936

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	3 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018
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	2018 2017 2016 Revenue: Brundage-Bone $ 164,305,836 $ 151,194,931 $ 153,488,134 Camfaud 50,448,085 36,433,763 - Eco-Pan 28,469,346 23,581,905 18,937,413 243,223,267 211,210,599 172,425,547 EBITDA 2018 2017 2016 Brundage-Bone $ 34,966,513 $ 36,925,969 $ 43,763,760 Camfaud 15,753,598 10,827,292 - Eco-Pan 12,558,725 9,912,446 7,560,512 Corporate 2,366,179 (3,093,897 ) 1,188,480 $ 65,645,015 $ 54,571,810 $ 52,512,752 Interest income (expense) 2018 2017 2016 Brundage-Bone $ (17,247,250 ) $ (15,389,779 ) $ (15,156,744 ) Camfaud (4,172,959 ) (3,634,811 ) - Eco-Pan (980 ) 870 - Corporate (3,558 ) (3,724,128 ) (4,359,333 ) $ (21,424,747 ) $ (22,747,848 ) $ (19,516,077 ) Depreciation and amortization 2018 2017 2016 Brundage-Bone $ 15,237,041 $ 18,275,871 $ 19,420,137 Camfaud 8,059,512 6,336,369 - Eco-Pan 2,078,137 2,315,298 2,675,954 Corporate 247,856 226,487 213,452 $ 25,622,546 $ 27,154,025 $ 22,309,543 Income tax (benefit) expense 2018 2017 2016 Brundage-Bone $ (11,472,368 ) $ 3,109,635 $ 4,603,472 Camfaud 502,974 245,424 - Eco-Pan 845,572 2,791,138 703,733 Corporate 339,702 (2,389,539 ) (853,664 ) $ (9,784,120 ) $ 3,756,658 $ 4,453,541 Transaction costs 2018 2017 2016 Brundage-Bone $ 7,589,825 $ 4,489,517 $ 3,691,466 $ 7,589,825 $ 4,489,517 $ 3,691,466 Net income (loss) 2018 2017 2016 Brundage-Bone $ 13,954,590 $ 150,684 $ 4,583,407 Camfaud 3,018,153 610,688 - Eco-Pan 9,634,036 4,806,880 4,180,825 Corporate 1,775,063 (4,654,973 ) (2,530,641 ) $ 28,381,842 $ 913,279 $ 6,233,591
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	2018 2017 2016 Total Assets Brundage-Bone $ 277,935,739 $ 244,553,325 $ 209,074,489 Camfaud 39,167,461 44,866,267 - Eco-Pan 32,781,488 28,961,354 26,738,362 Corporate 20,259,056 20,465,681 19,116,618 $ 370,143,744 $ 338,846,627 $ 254,929,469
Reconciliation of EBITDA to Income Before Taxes [Table Text Block]		Income Before Taxes to EBITDA Reconciliation 2018 2017 2016 Income before taxes $ 18,597,722 $ 4,669,937 $ 10,687,132 Depreciation and amortization 25,622,546 27,154,025 22,309,543 Interest expense 21,424,747 22,747,848 19,516,077 EBITDA $ 65,645,015 $ 54,571,810 $ 52,512,752
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	Revenues 2018 2017 2016 U.S. $ 192,775,182 $ 174,776,836 $ 172,425,547 U.K. 50,448,085 36,433,763 - $ 243,223,267 $ 211,210,599 $ 172,425,547 Long Lived Assets 2018 2017 2016 U.S. $ 167,368,850 $ 138,012,093 $ 138,686,332 U.K. 34,546,590 37,530,042 - $ 201,915,440 $ 175,542,135 $ 138,686,332

Note 8 - Fair Value Measureme_2

Note 8 - Fair Value Measurements (Tables)	11 Months Ended
	Dec. 05, 2018
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash $ 238,473,957 Quoted Prices Significant Other Significant Other in Active Markets Observable Inputs Unobservable Inputs Description (Level 1) (Level 2) (Level 3) Cash and marketable securities held in Trust Account $ 235,195,034

Note 1 - Organization and Des_3

Note 1 - Organization and Description of Business (Details Textual)	Jan. 31, 2019	Oct. 31, 2018
Brundage-Bone [Member]
Number of Stores	80	80
Number of States in which Entity Operates	22	22
Camfaud [Member]
Number of Stores	28	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	12 Months Ended
	Jan. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Oct. 31, 2017USD ($)
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0	$ 664,332	$ 601,760
Inventory Valuation Reserves, Ending Balance	0	0	0
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 0	$ 0
Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member]
Number of Vendors	3	3	3
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Customers	0	0	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	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Building and Building Improvements [Member] | Minimum [Member]
Estimated useful lives (Year)	15 years	15 years
Building and Building Improvements [Member] | Maximum [Member]
Estimated useful lives (Year)	40 years			40 years
Assets Held under Capital Leases [Member]
Estimated useful lives (Year)	40 years		40 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives (Year)	2 years	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years			7 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	25 years			25 years
Transportation Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years	3 years
Transportation Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years			7 years

Note 4 - Business Combination_2

Note 4 - Business Combinations (Details Textual) - USD ($)	Dec. 06, 2018	Dec. 05, 2018	Apr. 30, 2018	Jul. 31, 2017	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Business Combination, Acquisition Related Costs		$ 14,167,000				$ 8,000		$ 7,589,825	$ 4,489,517	$ 3,691,466
Share-based Payment Arrangement, Accelerated Cost		600,000
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life								15 years
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 Payment Arrangement, Accelerated 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	$ 1,068,653
O’Brien Acquisition [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			$ 2,810,000
Finite-Lived Intangible Asset, Useful Life			15 years	15 years

Note 4 - Business Combination_3

Note 4 - Business Combinations - Preliminary Allocation of Consideration to the Assets Acquired and Liabilities Assumed (Details) - USD ($)	Dec. 06, 2018	Apr. 30, 2018	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Consideration paid:
Cash			$ 445,386,000	$ 21,000,000
Cash, net of cash acquired			445,386,000	21,000,000
Net assets acquired:
Goodwill			$ 238,811,000	$ 74,656,100	$ 73,509,208	$ 54,400,319
CPH Acquisition [Member]
Consideration paid:
Cash	$ 445,386,000
Fair value of rollover equity	164,908,000
Total consideration paid	610,294,000
Cash, net of cash acquired	445,386,000
Total consideration paid	610,294,000
Net assets acquired:
Current assets	49,112,000
Intangible assets	220,700,000
Property and equipment	219,279,000
Liabilities assumed	(117,608,000)
Total net assets acquired	371,483,000
Goodwill	238,811,000
Intangible assets	$ 220,700,000
O’Brien Acquisition [Member]
Consideration paid:
Cash		$ 21,000,000
Total consideration paid		21,000,000
Cash, net of cash acquired		21,000,000
Total consideration paid		21,000,000
Net assets acquired:
Intangible assets		2,810,000
Property and equipment		16,163,000
Goodwill		1,887,000
Inventory		140,000
Intangible assets		2,810,000
Total net assets acquired		$ 19,113,000

Note 4 - Business Combination_4

Note 4 - Business Combinations - Pro Forma Financial Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 52,802,000	$ 243,223,267	$ 211,210,599	$ 172,425,547
Total pro forma revenue	58,366,000	56,056,000	250,213,635	233,363,870	222,955,557
Net (loss) income	(22,575,000)	17,558,000	28,381,842	913,813	6,233,591
Total pro forma net (loss) income	(26,205,000)	11,747,000	27,368,928	(535,822)	17,324,200
O’Brien Acquisition [Member]
Pro forma revenue adjustments by Business Combination		3,254,000	6,990,368	13,796,172
Pro forma net income adjustments by Business Combination		(5,811,000)	$ (1,012,914)	$ (1,482,009)
CPH Acquisition [Member]
Pro forma revenue adjustments by Business Combination	33,970,000
Pro forma net income adjustments by Business Combination	$ (3,630,000)

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 ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Senior Secured Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		$ 167,553,000	$ 152,553,000
Senior Secured Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		178,025,063	156,366,825
Seller Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		8,292,050	8,626,150
Seller Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		8,292,050	8,626,150
Term Loan Agreement [Member] | Reported Value Measurement [Member]
Debt, fair value	357,000,000
Term Loan Agreement [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value	346,959,000
Capital Lease Obligations [Member] | Reported Value Measurement [Member]
Debt, fair value	632,000	652,752	845,791
Capital Lease Obligations [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value	$ 632,000	$ 652,752	$ 845,791

Note 6 - Prepaid Expenses and_3

Note 6 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Prepaid insurance	$ 3,975,000	$ 348,226	$ 996,391
Prepaid licenses and deposits	649,000	236,407	144,470
Prepaid rent	370,000	326,254	204,320
Prepaid sponsor fees	280,000	666,666	666,666
Other prepaids	2,510,000	2,368,779	1,656,988
Total prepaid expenses and other current assets	$ 7,784,000	$ 3,946,332	$ 3,668,835

Note 7 - Property, Plant and _3

Note 7 - Property, Plant and Equipment (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended		22 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Depreciation, Total	$ 2,100,000	$ 3,500,000	$ 4,000,000	$ 17,718,814	$ 19,338,884	$ 16,635,995

Note 7 - Property, Plant and _4

Note 7 - Property, Plant and Equipment - Components of Property, Plant and Equipment (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Property, plant and equipment, gross	$ 231,643,000	$ 265,030,040	$ 225,930,865
Less accumulated depreciation	(3,503,000)	(63,114,600)	(50,388,730)
Property, plant and equipment, net	228,140,000	201,915,440	175,542,135
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	23,285,000	22,244,120	21,986,324
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	827,000	909,250	909,250
Machinery and Equipment [Member]
Property, plant and equipment, gross	205,797,000	237,093,975	199,185,640
Transportation Equipment [Member]
Property, plant and equipment, gross	1,080,000	3,297,160	2,961,147
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 654,000	$ 1,485,535	$ 888,504

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Amortization of Intangible Assets, Total	$ 700,000	$ 4,871,000	$ 1,900,000	$ 7,903,732	$ 7,815,141	$ 5,673,548

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Gross carrying value		$ 63,548,396	$ 61,553,189
Accumulated amortization	$ 4,871,000	(27,119,378)	(19,519,001)
Net carrying amount	168,928,000	36,429,018	42,034,188
Gross carrying value, total	220,700,000	63,548,000
Intangible assets, net	215,828,000	36,429,018	42,034,188
Trade Names, Indefinite-lived [Member]
Gross carrying value, indefinite	46,900,000
Customer Relationships [Member]
Gross carrying value	168,700,000	47,641,338	45,521,514
Accumulated amortization	4,793,000	(23,092,905)	(16,770,766)
Net carrying amount	163,906,000	24,548,433	28,750,748
Trade Names [Member]
Gross carrying value	5,100,000	15,412,058	15,546,675
Accumulated amortization	78,000	(3,540,083)	(2,401,152)
Net carrying amount	5,022,000	11,871,975	13,145,523
Noncompete Agreements [Member]
Gross carrying value		495,000	485,000
Accumulated amortization		(486,390)	(347,083)
Net carrying amount		$ 8,610	$ 137,917

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Intangible Assets Amortization Expense (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
2019 (excluding the period from December 6, 2018 to January 31, 2019)	$ 21,949,000
2020	26,685,000	$ 5,528,556
2021	21,897,000	3,949,940
2022	17,719,000	3,373,733
2023	14,172,000	2,358,266
Thereafter	66,506,000	14,525,730
	$ 168,928,000	$ 36,429,018	$ 42,034,188

Note 9 - Long Term Debt and R_3

Note 9 - Long Term Debt and Revolving Lines of Credit (Details Textual) - USD ($)	Aug. 18, 2014	Dec. 05, 2018	Apr. 30, 2018	Sep. 30, 2017	May 31, 2017	Mar. 31, 2017	Nov. 30, 2016	Apr. 30, 2016	Jan. 31, 2016	Nov. 30, 2015	Aug. 31, 2014	Jan. 31, 2019	Jan. 31, 2019	Oct. 31, 2018	Sep. 30, 2017	Oct. 09, 2018	Oct. 31, 2017	Oct. 02, 2017	Aug. 24, 2017	Jul. 31, 2017
Long-term Debt, Total												$ 337,829,000	$ 337,829,000	$ 173,470,065			$ 156,984,830
Line of Credit Facility, Maximum Borrowing Capacity																$ 1,500,000
Long-term Debt, Gross												357,000,000	357,000,000	175,845,050			161,179,150
Debt Instrument, Unamortized Premium, Total														$ 539,535			327,473
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost		$ (13,000,000)
Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.375%													10.375%
Proceeds from Issuance of Debt	$ 140,000,000		$ 15,000,000				$ 40,000,000				$ 140,000,000
Repayments of Debt				$ 3,000,000	$ 2,807,000	$ 3,000,000		$ 10,000,000	$ 7,665,000					$ 0	$ 26,000,000
Debt Instrument, Premium Percent			104.00%
Long-term Debt, Gross			$ 15,600,000											0			1,266,000
Debt Instrument, Unamortized Premium, Total			600,000
Original Senior Secured Notes [Member]
Long-term Debt, Total														0
New Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage																			10.375%
Long-term Debt, Total														167,600,000
Proceeds from Issuance of Debt			$ 15,000,000
Debt Instrument, Premium Percent			104.00%
Long-term Debt, Gross			$ 15,600,000											167,553,000			151,287,000
Debt Instrument, Unamortized Premium, Total			$ 600,000
Seller Notes [Member]
Long-term Debt, Gross														8,292,050			8,626,150
Seller Notes [Member] | Former Owners of Camfaud [Member]
Debt Instrument, Face Amount							$ 6,200,000
Debt Instrument, Interest Rate, Stated Percentage							5.00%
Seller Notes [Member] | Former Owners of Reilly [Member]
Debt Instrument, Face Amount																				$ 1,900,000
Debt Instrument, Interest Rate, Stated Percentage																				5.00%
Asset Backed Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity												60,000,000	60,000,000
Long-term Line of Credit, Total												17,300,000	$ 17,300,000
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												7,500,000	$ 7,500,000
Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]
Line of Credit Facility, Maximum Borrowing Capacity												7,500,000	$ 7,500,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000,000			$ 65,000,000						$ 35,000,000				65,000,000	$ 65,000,000
Long-term Line of Credit, Total														48,735,228			44,597,240
The UK Revolver [Member]
Debt Instrument, Basis Spread on Variable Rate							2.00%
Line of Credit Facility, Maximum Borrowing Capacity							$ 28,000,000
Long-term Line of Credit, Total														$ 14,251,734			$ 21,291,631
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%
London Interbank Offered Rate (LIBOR) [Member] | The UK Revolver [Member]
Debt Instrument, Basis Spread on Variable Rate							2.00%
Term Loan Agreement [Member]
Debt Instrument, Face Amount												$ 357,000,000	$ 357,000,000
Debt Instrument, Interest Rate, Stated Percentage												5.00%	5.00%
Long-term Debt, Total												$ 357,000,000	$ 357,000,000
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%				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%						2.25%				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										2.50%				2.25%
Average Excess Availability, Tranche Two [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent										33.33%
Average Excess Availability, Tranche Two [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent										66.67%
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										2.75%				2.50%
Line of Credit Facility, Quarterly Average Excess Availability, Percent										33.33%
Transferred From the Revolver Balance to a 3-month Line of Credit [Member] | Revolving Credit Facility [Member]
Long-term Line of Credit, Total																		$ 35,000,000
Transferred From the Revolver Balance to a 3-month Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage																	3.56%

Note 9 - Long Term Debt and R_4

Note 9 - Long Term Debt and Revolving Lines of Credit - Future Amortization Expense (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
2019	$ 17,850,000
2020	17,850,000	8,292,050
2021	17,850,000	1,266,000
2022	17,850,000
2023	17,850,000	166,287,000
Thereafter	248,579,000
	$ 337,829,000	$ 173,470,065	$ 156,984,830

Note 9 - Long Term Debt and R_5

Note 9 - Long Term Debt and Revolving Lines of Credit - Long-term Debt (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2017
Long-term debt	$ 357,000,000	$ 175,845,050		$ 161,179,150
Plus unamortized premium on debt		539,535		327,473
Less unamortized deferred financing costs	(19,171,000)	(2,914,520)		(4,521,793)
	337,829,000	173,470,065		156,984,830
Term Loan Agreement [Member]
Long-term debt	357,000,000
New Senior Secured Notes [Member]
Long-term debt		167,553,000	$ 15,600,000	151,287,000
Plus unamortized premium on debt			$ 600,000
		167,600,000
Seller Notes [Member]
Long-term debt		$ 8,292,050		$ 8,626,150

Note 10 - Accrued Payroll and_3

Note 10 - Accrued Payroll and Payroll Expenses - Accrued Payroll and Expenses (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Accrued vacation	$ 3,264,000	$ 3,482,161	$ 3,041,238
Accrued bonus	1,145,000	1,766,013	2,131,945
Other accrued	975,000	1,457,035	1,729,483
Total accrued payroll and payroll expenses	$ 5,384,000	$ 6,705,209	$ 6,902,666

Note 11 - Accrued Expenses an_3

Note 11 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017
Accrued insurance	$ 5,350,000		$ 4,743,247		$ 3,155,685
Accrued interest	5,068,000		3,091,150		2,830,656
Accrued equipment purchases	1,415,000				2,172,115
Accrued sales and use tax	4,094,000	$ 67,288	4,145,047		2,695,141
Accrued property taxes	426,000		865,061		750,264
Accrued professional fees	497,000		3,579,008		862,069
Other	1,197,000		2,406,089		2,156,192
Total accrued expenses and other liabilities	$ 18,047,000		$ 18,829,602		$ 14,622,122

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Income Tax Expense (Benefit), Total	$ (4,192,000)	$ (2,765,000)	$ (13,544,000)	$ 267,780	$ 800,540	$ (9,784,120)	$ 3,756,658	$ 4,453,541
Effective Income Tax Rate Reconciliation, Percent, Total	15.70%	43.20%				21.00%	35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			13,500,000			$ (15,096,000)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			500,000			451,000
Tax Cuts and Jobs Act, Decrease in Deferred Tax Liability due to Transition Tax			$ 800,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Transaction Related Costs, Amount	$ 1,400,000
Effective Income Tax Rate Reconciliation, Global Intangible Low Tax Income, Amount		$ 700,000
Deferred Tax Assets, Net, Total		76,500,000				39,004,853	$ 50,111,326
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	Oct. 09, 2018	Oct. 31, 2017
Self-insurance, General Liability Deductible Per Claim	$ 100,000	$ 100,000
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,500,000
Letters of Credit Outstanding, Amount	1,300,000	882,999		$ 48,000
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	7,500,000	5,000,000
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 Not Reported and Estimated Losses Reported	4,900,000	3,151,989		2,418,000
Self-insurance, Accrued Expenses for Health Claims Incurred But Not Reoprted	$ 1,500,000	$ 957,584		$ 737,000

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Dec. 06, 2018	Oct. 31, 2018	Jan. 31, 2019	Dec. 05, 2018	Dec. 31, 2017	Oct. 31, 2017	Feb. 28, 2016
Common Stock, Shares Authorized		15,000,000	500,000,000			15,000,000	50,000,000
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.0001			$ 0.001	$ 0.001
Preferred Stock, Shares Authorized		2,423,711	10,000,000	1,000,000	1,000,000		2,423,711
Preferred Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001	$ 0.0001		$ 0.001
Common Stock, Shares, Issued, Total	28,847,707	7,576,289	28,847,707			7,576,289
Common Stock, Shares, Outstanding, Ending Balance	28,847,707	7,576,289	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		0	0
Preferred Stock, Dividend Rate, Percentage	0.00%	13.50%
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		0	0
Preferred Stock, Liquidation Preference, Value		$ 11.2

Note 15 - Stock-based Compens_2

Note 15 - Stock-based Compensation (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Share-based Payment Arrangement, Accelerated Cost	$ 600,000
Share-based Payment Arrangement, Expense			$ 280,632	$ 362,345	$ 109,424
Equivalent Vested Options Rolled Forward from Predecessor to Successor		2,783,479
Selling, General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expense	$ 100,000

Note 16 - Earnings Per Share (D

Note 16 - Earnings Per Share (Details Textual)	1 Months Ended	2 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019shares	Dec. 31, 2017shares	Dec. 05, 2018shares	Oct. 31, 2018shares	Oct. 31, 2017shares	Oct. 31, 2016shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			21,815,963	21,118,267		770,171
Dividends, Common Stock, Ratio	1				1
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		34,100,000
Share-based Payment Arrangement, 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 -

Note 16 - Earnings Per Share - Calculation of Basic and Diluted EPS (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Net income (loss)	$ (22,575,000)	$ (3,630,000)	$ 17,558,000	$ (317,666)	$ (317,666)	$ (7,116,491)	$ 28,381,842	$ 913,279	$ 6,269,955
Less preferred shares dividends	(126,000)	(269,000)	(342,000)				(1,428,257)	(1,811,837)	(1,695,122)
Net loss available to common shareholders	$ (22,701,000)	$ (3,899,000)	$ 13,151,000				$ 20,588,502	$ (898,558)	$ 3,466,026
Basic (in shares)	7,576,289	28,847,707	7,576,289				7,576,289	7,576,289	7,576,289
Diluted (in shares)	7,576,289	28,847,707	8,490,714				8,325,890	7,576,289	8,279,321
Basic loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.74				$ 2.72	$ (0.12)	$ 0.46
Diluted loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.55				$ 2.47	$ (0.12)	$ 0.42
Less undistributed earnings allocated to preferred shares			$ (4,065,000)				$ (6,365,083)		$ (1,108,807)
Dilutive effect of stock options (in shares)			914,425				749,601		703,032

Note 17 - Segments Reporting -

Note 17 - Segments Reporting - Operating Information (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 33,970,000	$ 52,802,000			$ 243,223,267	$ 211,210,599	$ 172,425,547
EBITDA	(22,410,000)	7,571,000	15,051,000			65,645,015	54,571,810	52,512,752
Interest income (expense)	(1,644,000)	(5,592,000)	(5,087,000)			(21,424,747)	(22,747,848)	(19,516,077)
Income before taxes	(26,767,000)	(6,395,000)	4,014,000	$ (49,886)	$ (6,315,951)	18,597,722	4,669,937	10,687,132
Depreciation and amortization	2,713,000	8,374,000	5,950,000			25,622,546	27,154,025	22,309,543
Transaction costs	30,562,000		8,000		30,562,000	7,589,825	4,489,517	3,691,466
Brundage-Bone [Member]
Revenue	16,624,000	24,067,000	35,419,000			164,305,836	151,194,931	153,488,134
EBITDA	(24,565,000)	5,536,000	8,623,000			34,966,513	36,925,969	43,763,760
Interest income (expense)	(1,154,000)	(5,134,000)	(4,017,000)			(17,247,250)	(15,389,779)	(15,156,744)
Income before taxes	(27,354,000)	(4,424,000)	1,223,000
Depreciation and amortization	1,635,000	4,826,000	3,383,000			15,237,041	18,275,871	19,420,137
Transaction costs						7,589,825	4,489,517	3,691,466
Camfaud [Member]
Revenue	5,143,000	5,815,000	10,728,000			50,448,085	36,433,763
EBITDA	1,587,000	133,000	2,849,000			15,753,598	10,827,292
Interest income (expense)	(490,000)	(458,000)	(1,070,000)			(4,172,959)	(3,634,811)
Income before taxes	207,000	(1,963,000)	(222,000)
Depreciation and amortization	890,000	1,638,000	2,001,000			8,059,512	6,336,369
Eco-Pan [Member]
Revenue	2,629,000	4,088,000	6,655,000			28,469,346	23,581,905	18,937,413
EBITDA	388,000	1,581,000	2,954,000			12,558,725	9,912,446	7,560,512
Interest income (expense)						(980)	870
Income before taxes	225,000	(291,000)	2,449,000
Depreciation and amortization	163,000	1,872,000	505,000			2,078,137	2,315,298	2,675,954
Corporate Segment [Member]
EBITDA	180,000	321,000	625,000			2,366,179	(3,093,897)	1,188,480
Interest income (expense)						(3,558)	(3,724,128)	(4,359,333)
Income before taxes	155,000	283,000	564,000
Depreciation and amortization	25,000	38,000	61,000			$ 247,856	$ 226,487	$ 213,452
Transaction costs	$ 30,562,000		$ 8,000		$ 30,562,000

Note 17 - Segments Reporting _2

Note 17 - Segments Reporting - Total Assets by Segment (Details) - USD ($)	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Oct. 31, 2016
Total assets	$ 735,448,000	$ 239,284,740	$ 370,143,744	$ 236,295,754	$ 338,846,627	$ 254,929,469
Brundage-Bone [Member]
Total assets	501,010,000		277,935,739		244,553,325	209,074,489
Camfaud [Member]
Total assets	67,770,000		39,167,461		44,866,267
Eco-Pan [Member]
Total assets	142,240,000		32,781,488		28,961,354	26,738,362
Corporate Segment [Member]
Total assets	$ 24,428,000		$ 20,259,056		$ 20,465,681	$ 19,116,618

Note 17 - Segments Reporting _3

Note 17 - Segments Reporting - Revenue and Long-Lived Assets by Geographical Areas (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 33,970,000	$ 52,802,000	$ 243,223,267	$ 211,210,599	$ 172,425,547
Long-Lived Assets		228,140,000		201,915,440	175,542,135	138,686,332
UNITED STATES
Revenue	19,253,000	28,155,000	42,074,000	192,775,182	174,776,836	172,425,547
Long-Lived Assets		188,290,000		167,368,850	138,012,093	138,686,332
Non-US [Member]
Revenue	$ 5,143,000	5,815,000	$ 10,728,000	50,448,085	36,433,763
Long-Lived Assets				34,546,590	$ 37,530,042
UNITED KINGDOM
Long-Lived Assets		$ 39,850,000		$ 34,547,000

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
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) - Subsequent Event [Member] - USD ($)	Mar. 18, 2019	Dec. 06, 2018
Business Combination, Consideration Transferred, Total		$ 182,500,000
Capital Pumping LP and Affiliates [Member]
Business Combination, Consideration Transferred, Total	$ 129,200,000

Note 1 - Organization and Des_4

Note 1 - Organization and Description of Business (Details Textual)	1 Months Ended
	May 31, 2015USD ($)	Jan. 31, 2019	Oct. 31, 2018	Nov. 30, 2016
Brundage-Bone [Member]
Number of Stores		80	80
Number of States in which Entity Operates		22	22
Eco-Pan, Inc. [Member] | Eco-Pan Midwest, LLC [Member]
Ownership Percentage	51.00%
Eco-Pan, Inc. [Member] | Eco-Pan Midwest, LLC [Member]
Payments to Acquire Interest in Joint Venture	$ 76,500
Camfaud Concrete Pumps Limited [Member] | South Coast Concrete Pumping Limited [Member]
Ownership Percentage				50.00%
Premier Concrete Pumping Limited [Member] | South Coast Concrete Pumping Limited [Member]
Ownership Percentage				50.00%
Camfaud [Member]
Number of Stores		28	28

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies Summary (Details Textual)	2 Months Ended	12 Months Ended
	Jan. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Oct. 31, 2017USD ($)	Sep. 30, 2018USD ($)	Nov. 30, 2016USD ($)	Aug. 18, 2014USD ($)
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0	$ 664,332	$ 601,760
Inventory Valuation Reserves, Ending Balance	0	$ 0	0
Number of Reporting Units		4
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 0	$ 0
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Customers	0	0	0
Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member]
Number of Vendors	3	3	3
New Senior Secured Notes [Member]
Debt Issuance Costs, Gross				$ 585,634
Revolving Credit Facility [Member]
Debt Issuance Costs, Gross						$ 12,887,000
The US Revolver [Member]
Debt Issuance Costs, Gross				$ 240,250
Accumulated Amortization, Debt Issuance Costs		$ 1,122,328	$ 678,528
The UK Revolver [Member]
Debt Issuance Costs, Gross					$ 625,480
Accumulated Amortization, Debt Issuance Costs		$ 156,714	$ 210,699

Note 2 - Significant Accounti_5

Note 2 - Significant Accounting Policies Summary - Property, Plant and Equipment (Details)	2 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Building and Building Improvements [Member] | Minimum [Member]
Estimated useful lives (Year)	15 years	15 years
Building and Building Improvements [Member] | Maximum [Member]
Estimated useful lives (Year)	40 years			40 years
Assets Held under Capital Leases [Member]
Estimated useful lives (Year)	40 years		40 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives (Year)	2 years	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years			7 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years	3 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	25 years			25 years
Transportation Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years	3 years
Transportation Equipment [Member] | Maximum [Member]
Estimated useful lives (Year)	7 years			7 years

Note 3 - Business Combination_2

Note 3 - Business Combinations (Details Textual) - USD ($)	Nov. 30, 2016	Dec. 05, 2018	Apr. 30, 2018	Jul. 31, 2017	Nov. 30, 2016	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Business Combination, Acquisition Related Costs		$ 14,167,000					$ 8,000		$ 7,589,825	$ 4,489,517	$ 3,691,466
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life									15 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	$ 1,068,653
O’Brien Acquisition [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			$ 2,810,000
Finite-Lived Intangible Asset, Useful Life			15 years	15 years
Reilly Acquisition [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				$ 1,194,454
Business Combination, Acquisition Related Costs				594,039					$ 0	594,039
Reilly Acquisition [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				552,581
Reilly Acquisition [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				$ 641,873
Finite-Lived Intangible Asset, Useful Life				20 years
Concrete Pumping Holdings Acquisition Corp [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 18,574,662				$ 18,574,662
Business Combination, Acquisition Related Costs					$ 6,608,456				$ 0	$ 3,566,407	$ 3,042,049
Business Combination, Contingent Consideration Arrangements, Average EBITDA following the Acquisition Date, Term	3 years				3 years
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 3,100,000				$ 3,100,000
Business Combination, Contingent Consideration Arrangements, Discount to Present Value Annual Rate	7.50%				7.50%
Concrete Pumping Holdings Acquisition Corp [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 15,933,225				$ 15,933,225
Finite-Lived Intangible Asset, Useful Life					15 years
Concrete Pumping Holdings Acquisition Corp [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 2,641,437				$ 2,641,437
Finite-Lived Intangible Asset, Useful Life					10 years

Note 3 - Business Combination_3

Note 3 - Business Combinations - Allocation of Consideration to the Assets Acquired and Liabilities Assumed (Details) - USD ($)	1 Months Ended			2 Months Ended	12 Months Ended
	Apr. 30, 2018	Jul. 31, 2017	Nov. 30, 2016	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Consideration paid:
Cash				$ 445,386,000	$ 21,000,000
Cash, net of cash acquired				445,386,000	21,000,000
Net assets acquired:
Goodwill				$ 238,811,000	$ 74,656,100	$ 73,509,208	$ 54,400,319
O’Brien Acquisition [Member]
Consideration paid:
Cash	$ 21,000,000
Total consideration paid	21,000,000
Cash, net of cash acquired	21,000,000
Net assets acquired:
Inventory	140,000
Property, plant and equipment	16,163,000
Intangible assets	2,810,000
Total net assets acquired	19,113,000
Goodwill	$ 1,887,000
Reilly Acquisition [Member]
Consideration paid:
Cash		$ 11,267,729
Total consideration paid		13,208,879
Cash, net of cash acquired		11,267,729
Debt issued to sellers		1,941,150
Net assets acquired:
Inventory		178,432
Property, plant and equipment		9,194,329
Intangible assets		1,194,454
Total net assets acquired		10,032,229
Goodwill		3,176,650
Trade accounts receivable		1,624,598
Prepaid expenses and other current assets		223,619
Accounts payable		533,129
Accrued expenses and other current liabilities		971,005
Deferred tax liabilities		$ 879,069
Concrete Pumping Holdings Acquisition Corp [Member]
Consideration paid:
Cash			$ 49,159,520
Total consideration paid			56,288,786
Cash, net of cash acquired			49,159,520
Debt issued to sellers			6,221,000
Business Combination, Contingent Consideration, Liability, Total			908,266
Net assets acquired:
Inventory			564,833
Property, plant and equipment			25,641,272
Intangible assets			18,574,662
Total net assets acquired			41,427,731
Goodwill			14,861,055
Trade accounts receivable			6,344,614
Accounts payable			1,579,842
Accrued expenses and other current liabilities			3,291,260
Deferred tax liabilities			5,369,822
Other current assets			726,679
Capital lease obligation			$ 183,405

Note 3 - Business Combination_4

Note 3 - Business Combinations - Pro Forma Financial Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 52,802,000	$ 243,223,267	$ 211,210,599	$ 172,425,547
Total pro forma revenue	58,366,000	56,056,000	250,213,635	233,363,870	222,955,557
Net (loss) income	(22,575,000)	17,558,000	28,381,842	913,813	6,233,591
Total pro forma net (loss) income	(26,205,000)	11,747,000	27,368,928	(535,822)	17,324,200
O’Brien Acquisition [Member]
Pro forma revenue adjustments by Business Combination		3,254,000	6,990,368	13,796,172
Pro forma net income adjustments by Business Combination		$ (5,811,000)	(1,012,914)	(1,482,009)
Reilly Acquisition [Member]
Pro forma revenue adjustments by Business Combination				6,068,988	10,234,834
Pro forma net income adjustments by Business Combination				341,452	1,209,435
Concrete Pumping Holdings Acquisition Corp [Member]
Pro forma revenue adjustments by Business Combination				2,288,111	40,295,176
Pro forma net income adjustments by Business Combination				$ (309,078)	$ 9,881,174

Note 4 - Fair Value Measureme_3

Note 4 - Fair Value Measurement (Details Textual) - Concrete Pumping Holdings Acquisition Corp [Member]	Nov. 30, 2016USD ($)	Nov. 30, 2016USD ($)
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 3,100,000	$ 3,100,000
Business Combination, Contingent Consideration Arrangements, Average EBITDA following the Acquisition Date, Term	3 years	3 years

Note 4 - Fair Value Measureme_4

Note 4 - Fair Value Measurement - Fair Value of Long-term Debt (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Senior Secured Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		$ 167,553,000	$ 152,553,000
Senior Secured Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		178,025,063	156,366,825
Seller Notes [Member] | Reported Value Measurement [Member]
Debt, fair value		8,292,050	8,626,150
Seller Notes [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value		8,292,050	8,626,150
Capital Lease Obligations [Member] | Reported Value Measurement [Member]
Debt, fair value	632,000	652,752	845,791
Capital Lease Obligations [Member] | Estimate of Fair Value Measurement [Member]
Debt, fair value	$ 632,000	$ 652,752	$ 845,791

Note 4 - Fair Value Measureme_5

Note 4 - Fair Value Measurement - Reconciliation of Fair Value Measurement (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Beginning balance	$ 968,783
Fair value of contingent earnout liability initially recorded in connection with Camfaud acquisition		908,266
Change in fair value of contingent earnout liability included in operating expenses	526,817
Change fair value due to foreign currency	(37,523)	60,517
Ending balance	$ 1,458,077	$ 968,783

Note 5 - Prepaid Expenses and_3

Note 5 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Prepaid insurance	$ 3,975,000	$ 348,226	$ 996,391
Prepaid licenses and deposits	649,000	236,407	144,470
Prepaid rent	370,000	326,254	204,320
Prepaid sponsor fees	280,000	666,666	666,666
Other prepaids	2,510,000	2,368,779	1,656,988
Total prepaid expenses and other current assets	$ 7,784,000	$ 3,946,332	$ 3,668,835

Note 6 - Property, plant and _3

Note 6 - Property, plant and Equipment (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended		22 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Depreciation, Total	$ 2,100,000	$ 3,500,000	$ 4,000,000	$ 17,718,814	$ 19,338,884	$ 16,635,995
Cost of Operations [Member]
Depreciation, Total				17,033,781	18,691,578	16,311,540
General and Administrative Expense [Member]
Depreciation, Total				$ 685,033	$ 647,306	$ 324,455

Note 6 - Property, Plant and _4

Note 6 - Property, Plant and Equipment - Components of Property, Plant and Equipment (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Property, plant and equipment, gross	$ 231,643,000	$ 265,030,040	$ 225,930,865
Less accumulated depreciation	(3,503,000)	(63,114,600)	(50,388,730)
Property, plant and equipment, net	228,140,000	201,915,440	175,542,135
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	23,285,000	22,244,120	21,986,324
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	827,000	909,250	909,250
Machinery and Equipment [Member]
Property, plant and equipment, gross	205,797,000	237,093,975	199,185,640
Transportation Equipment [Member]
Property, plant and equipment, gross	1,080,000	3,297,160	2,961,147
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 654,000	$ 1,485,535	$ 888,504

Note 7 - Goodwill and Intangi_3

Note 7 - Goodwill and Intangible Assets (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Amortization of Intangible Assets, Total	$ 700,000	$ 4,871,000	$ 1,900,000	$ 7,903,732	$ 7,815,141	$ 5,673,548

Note 7 - Goodwill and Intangi_4

Note 7 - Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Balance	$ 73,509,208	$ 54,400,319
Goodwill acquired	1,887,000	18,037,705
Change in foreign currency rates	(740,108)	1,071,184
Balance	$ 74,656,100	$ 73,509,208

Note 7 - Goodwill and Intangi_5

Note 7 - Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Jan. 31, 2019	Oct. 31, 2017
Gross carrying value	$ 63,548,396		$ 61,553,189
Accumulated amortization	(27,119,378)	$ 4,871,000	(19,519,001)
Net carrying amount	$ 36,429,018	168,928,000	42,034,188
Customer Relationships [Member]
Useful life (Year)	15 years
Gross carrying value	$ 47,641,338	168,700,000	45,521,514
Accumulated amortization	(23,092,905)	4,793,000	(16,770,766)
Net carrying amount	24,548,433	163,906,000	28,750,748
Trade Names [Member]
Gross carrying value	15,412,058	5,100,000	15,546,675
Accumulated amortization	(3,540,083)	78,000	(2,401,152)
Net carrying amount	$ 11,871,975	5,022,000	13,145,523
Trade Names [Member] | Minimum [Member]
Useful life (Year)	15 years
Trade Names [Member] | Maximum [Member]
Useful life (Year)	20 years
Noncompete Agreements [Member]
Useful life (Year)	3 years
Gross carrying value	$ 495,000		485,000
Accumulated amortization	(486,390)		(347,083)
Net carrying amount	$ 8,610		$ 137,917

Note 7 - Goodwill and Intangi_6

Note 7 - Goodwill and Intangible Assets - Intangible Assets Amortization Expense (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
2019		$ 6,692,793
2020	$ 26,685,000	5,528,556
2021	21,897,000	3,949,940
2022	17,719,000	3,373,733
2023	14,172,000	2,358,266
Thereafter	66,506,000	14,525,730
	$ 168,928,000	$ 36,429,018	$ 42,034,188

Note 8 - Long-term Debt and R_3

Note 8 - Long-term Debt and Revolving Lines of Credit (Details Textual) - USD ($)	Dec. 06, 2018	Sep. 08, 2017	Aug. 18, 2014	Dec. 05, 2018	Apr. 30, 2018	Sep. 30, 2017	May 31, 2017	Mar. 31, 2017	Nov. 30, 2016	Apr. 30, 2016	Jan. 31, 2016	Nov. 30, 2015	Aug. 31, 2014	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Sep. 30, 2017	Oct. 09, 2018	Oct. 02, 2017	Aug. 24, 2017	Jul. 31, 2017
Line of Credit Facility, Maximum Borrowing Capacity																				$ 1,500,000
Gain (Loss) on Extinguishment of Debt, Total				$ (16,395,000)													$ (5,161,065)	$ (643,876)
Long-term Debt, Gross														357,000,000		$ 175,845,050	161,179,150
Preferred Stock, Dividend Rate, Percentage	0.00%															13.50%
Debt Instrument, Unamortized Premium, Total																$ 539,535	$ 327,473
Common Stock, Shares, Issued, Total	28,847,707													28,847,707		7,576,289	7,576,289
Share-based Payment Arrangement, Expense																$ 280,632	$ 362,345	109,424
Amortization of Debt Discount (Premium)
Debt Prepayment Penalty																	1,440,000
Long-term Debt, Total														337,829,000		$ 173,470,065	156,984,830
Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage			10.375%													10.375%
Proceeds from Issuance of Debt			$ 140,000,000		$ 15,000,000				$ 40,000,000				$ 140,000,000
Repayments of Debt						$ 3,000,000	$ 2,807,000	$ 3,000,000		$ 10,000,000	$ 7,665,000					$ 0			$ 26,000,000
Repayments of Debt, Principal						3,045,000	2,975,000	3,090,000		10,150,000	7,205,100
Repayments of Debt Interest						24,000	$ 54,000	$ 5,000		$ 164,000	$ 292,000
Gain (Loss) on Repurchase of Debt Instrument																	303,420
Gain (Loss) on Extinguishment of Debt, Total																	260,380
Long-term Debt, Gross					$ 15,600,000											0	1,266,000
Debt Instrument, Premium Percent					104.00%
Debt Instrument, Unamortized Premium, Total					$ 600,000
New Senior Secured Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage																						10.375%
Proceeds from Issuance of Debt					15,000,000
Long-term Debt, Gross					$ 15,600,000											167,553,000	151,287,000
Debt Instrument, Premium Percent					104.00%
Debt Instrument, Unamortized Premium, Total					$ 600,000
Long-term Debt, Total																167,600,000
Unsecured Debt [Member]
Debt Instrument, Interest Rate, Stated Percentage			12.00%
Proceeds from Issuance of Unsecured Debt			$ 30,000,000
Common Stock, Shares, Issued, Total			1,000,000
Share-based Payment Arrangement, Expense			$ 2,478,602
Amortization of Debt Discount (Premium)																	275,400	$ 330,480
Seller Notes [Member]
Long-term Debt, Gross																8,292,050	8,626,150
Senior Note Exchange September 8, 2017 [Member] | Unsecured Debt [Member]
Unsecured Debt, Accrued Interest		$ 210,000
Debt Prepayment Penalty		1,440,000
Debt Instrument, Unamortized Discount, Write-down		1,473,392
Debt Instrument, Unamortized Fees, Write-down		1,712,194
Accumulated Amortization, Debt Issuance Costs		$ 1,088,806
Camfaud Note [Member] | Seller Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage									5.00%
Long-term Debt, Total									$ 6,221,000
Reilly Note [Member] | Seller Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage																							5.00%
Long-term Debt, Total																							$ 1,941,150
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 30,000,000			$ 65,000,000						$ 35,000,000				65,000,000			$ 65,000,000
Long-term Line of Credit, Total																$ 48,735,228	$ 44,597,240
Revolving Credit Facility [Member] | Average Excess Availability, Tranche One [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent												66.67%				66.67%
Revolving Credit Facility [Member] | Average Excess Availability, Tranche Two [Member] | Maximum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent																66.67%
Revolving Credit Facility [Member] | Average Excess Availability, Tranche Two [Member] | Minimum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent																33.33%
Revolving Credit Facility [Member] | Average Excess Availability, Tranche Three [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent																33.33%
Revolving Credit Facility [Member] | Transferred From the Revolver Balance to a 3-month Line of Credit [Member]
Long-term Line of Credit, Total																					$ 35,000,000
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Average Excess Availability, Tranche One [Member]
Debt Instrument, Basis Spread on Variable Rate						2.00%						2.25%				2.00%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Average Excess Availability, Tranche Two [Member]
Debt Instrument, Basis Spread on Variable Rate												2.50%				2.25%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Average Excess Availability, Tranche Two [Member] | Maximum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent												66.67%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Average Excess Availability, Tranche Two [Member] | Minimum [Member]
Line of Credit Facility, Quarterly Average Excess Availability, Percent												33.33%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Average Excess Availability, Tranche Three [Member]
Debt Instrument, Basis Spread on Variable Rate												2.75%				2.50%
Line of Credit Facility, Quarterly Average Excess Availability, Percent												33.33%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Transferred From the Revolver Balance to a 3-month Line of Credit [Member]
Debt Instrument, Interest Rate, Stated Percentage																	3.56%
The UK Revolver [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 28,000,000
Debt Instrument, Basis Spread on Variable Rate									2.00%
Long-term Line of Credit, Total																$ 14,251,734	$ 21,291,631
Accumulated Amortization, Debt Issuance Costs																$ 156,714	$ 210,699
The UK Revolver [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate									2.00%

Note 8 - Long Term Debt and Rev

Note 8 - Long Term Debt and Revolving Lines of Credit - Long-term Debt (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2017
Long-term Debt, Gross	$ 357,000,000	$ 175,845,050		$ 161,179,150
Plus unamortized premium on debt		539,535		327,473
Less unamortized deferred financing costs	(19,171,000)	(2,914,520)		(4,521,793)
	337,829,000	173,470,065		156,984,830
New Senior Secured Notes [Member]
Long-term Debt, Gross		167,553,000	$ 15,600,000	151,287,000
Plus unamortized premium on debt			$ 600,000
		167,600,000
Seller Notes [Member]
Long-term Debt, Gross		$ 8,292,050		$ 8,626,150

Note 8 - Long Term Debt and R_2

Note 8 - Long Term Debt and Revolving Lines of Credit - Future Amortization Expense (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
2019	$ 17,850,000
2020	17,850,000	8,292,050
2021	17,850,000	1,266,000
2022	17,850,000
2023	17,850,000	166,287,000
Thereafter	248,579,000
	$ 337,829,000	$ 173,470,065	$ 156,984,830

Note 9 - Accrued Payroll and _3

Note 9 - Accrued Payroll and Payroll Expenses - Accrued Payroll and Expenses (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Accrued vacation	$ 3,264,000	$ 3,482,161	$ 3,041,238
Accrued bonus	1,145,000	1,766,013	2,131,945
Other accrued	975,000	1,457,035	1,729,483
Total accrued payroll and payroll expenses	$ 5,384,000	$ 6,705,209	$ 6,902,666

Note 10 - Accrued Expenses an_3

Note 10 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017
Accrued insurance	$ 5,350,000		$ 4,743,247		$ 3,155,685
Accrued interest	5,068,000		3,091,150		2,830,656
Accrued equipment purchases	1,415,000				2,172,115
Accrued sales and use tax	4,094,000	$ 67,288	4,145,047		2,695,141
Accrued property taxes	426,000		865,061		750,264
Accrued professional fees	497,000		3,579,008		862,069
Other	1,197,000		2,406,089		2,156,192
Total accrued expenses and other liabilities	$ 18,047,000		$ 18,829,602		$ 14,622,122

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	15.70%	43.20%		21.00%	35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			$ 13,500,000	$ (15,096,000)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			$ 500,000	451,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total				8,100,000	$ 0
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total				5,300,000	6,000
Foreign Tax Authority [Member]
Tax Credit Carryforward, Amount				$ 80,000	$ 80,000

Note 11 - Income Taxes - Source

Note 11 - Income Taxes - Sources of Income before Income Taxes (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Income before income taxes	$ 18,597,722	$ 4,669,937	$ 10,687,132
UNITED STATES
Income before income taxes	15,076,595	3,813,825	10,687,132
Foreign [Member]
Income before income taxes	$ 3,521,127	$ 856,112

Note 11 - Income Taxes - Provis

Note 11 - Income Taxes - Provision of Income Tax Components (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Current tax provision:
Federal						$ (365,902)	$ 2,201,279	$ 156,533
Foreign						1,232,718	378,031
State and local						455,537	578,697	542,378
Total current tax provision						1,322,353	3,158,007	698,911
Deferred tax provision (benefit):
Federal						(10,650,171)	993,603	3,586,058
Foreign						(729,745)	(132,607)
State and local						273,443	(262,345)	168,572
Total deferred tax (benefit) provision		$ (1,156,000)				(11,106,473)	598,651	3,754,630
Net provision for income taxes	$ (4,192,000)	$ (2,765,000)	$ (13,544,000)	$ 267,780	$ 800,540	$ (9,784,120)	$ 3,756,658	$ 4,453,541

Note 11 - Income Taxes - Effect

Note 11 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Provision for income taxes at blended U.S. statutory rate of 23.1% and 34.7%						$ 4,309,576	$ 1,587,778	$ 3,633,625
State income taxes, net of federal deduction						560,056	285,982	469,227
Foreign rate differential						(178,927)	(139,460)
Meals and entertainment						220,234	270,789	234,353
Transaction costs						44,145	1,582,474
Change in deferred tax rate							(116,954)	83,409
Domestic manufacturing deduction							(254,236)	(189,453)
Stock-based compensation						64,849	122,844	36,851
Contingent consideration fair value adjustment						122,077
Nontaxable Interest income net of foreign income inclusions						39,973	(378,068)
Foreign tax credit							(79,791)
Deferred tax on undistributed foreign earnings						(141,935)	888,576
Impact of tax reform						(14,644,758)
Increase in valuation allowance							52,662
Other						(179,410)	(65,938)	185,529
Net provision for income taxes	$ (4,192,000)	$ (2,765,000)	$ (13,544,000)	$ 267,780	$ 800,540	$ (9,784,120)	$ 3,756,658	$ 4,453,541

Note 11 - Income Taxes - Effe_2

Note 11 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) (Parentheticals)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Statutory income tax rate	23.10%	34.70%	34.70%

Note 11 - Income Taxes - Net De

Note 11 - Income Taxes - Net Deferred Tax Liabilities (Details) - USD ($)	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017
Deferred tax assets:
Accrued insurance reserves		$ 943,054	$ 1,000,078
Accrued sales and use tax		961,863	997,091
Accrued payroll		367,653	509,276
Foreign tax credit carryforward		79,791	79,791
Net operating loss carryforward		1,930,998	160
Other		254,998	200,936
Total deferred tax assets		4,538,357	2,787,332
Valuation allowance		(63,035)	(52,662)
Net deferred tax assets		4,475,322	2,734,670
Deferred tax liabilities:
Intangible assets		(6,219,735)	(11,879,983)
Property and equipment		(36,394,087)	(39,717,047)
Prepaid expenses		(119,712)	(352,976)
Unremitted foreign earnings		(746,641)	(888,576)
Other			(7,414)
Total net deferred tax liabilities		(43,480,175)	(52,845,996)
Net deferred tax assets	$ (76,500,000)	$ (39,004,853)	$ (50,111,326)

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	Oct. 31, 2015	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Jan. 31, 2019	Oct. 09, 2018
Accrued Bonuses		$ 1,766,013	$ 2,131,945
Self-insurance, General Liability Deductible Per Claim		100,000			$ 100,000
Self-Insurance, Bank Account Balance to Facilitate the Administration of claims		300,000	234,167
Life Settlement Contracts, Fair Value Method, Face Value, Total		6,000,000	4,000,000	$ 10,000,000
Cash Surrender Value of Life Insurance		0	0	0
Line of Credit Facility, Maximum Borrowing Capacity						$ 1,500,000
Letters of Credit Outstanding, Amount		882,999	48,000		1,300,000
Operating Leases, Rent Expense, Net, Total		4,836,742	2,807,484	$ 1,869,973
Capital Leases for Land and Buildings in Georgia [Member]
Lessee, Capital Lease, Term of Contract	10 years 90 days
Capital Leases for Land and Buildings in South Carolina [Member]
Lessee, Capital Lease, Term of Contract	10 years
Capital Leases for Land and Buildings [member]
Capital Leased Assets, Gross, Total	$ 909,250
Capital Lease Obligations, Total		829,934	731,829
Capital Leases, Balance Sheet, Assets by Major Class, Net, Total		652,752	851,619
Operating Equipment [Member]
Capital Lease Obligations, Total		0	113,962
Capital Leases, Balance Sheet, Assets by Major Class, Net, Total			135,452
Minimum [Member]
Operating Leases, Monthly Rent Payment		543
Maximum [Member]
Operating Leases, Monthly Rent Payment		8,903
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		5,000,000			7,500,000
Accrued Liabilities and Other Liabilities [Member]
Self-insurance, Accrued Expenses for Claims Incurred But Not Reported and Estimated Losses Reported		3,151,989	2,418,000		4,900,000
Self-insurance, Accrued Expenses for Health Claims Incurred But Not Reoprted		$ 957,584	$ 737,000		$ 1,500,000

Note 12 - Commitments and Con_4

Note 12 - Commitments and Contingencies - Future Minimum Lease Payments of Operating Leases (Details)	Oct. 31, 2018USD ($)
2019	$ 1,971,150
2020	1,201,642
2021	812,929
2022	577,269
2023	323,458
Thereafter	202,597
	$ 5,089,045

Note 12 - Commitments and Con_5

Note 12 - Commitments and Contingencies - Future Payments of Capital Lease Obligations (Details)	Oct. 31, 2018USD ($)
2019	$ 108,081
2020	110,394
2021	112,776
2022	115,229
2023	117,756
Thereafter	173,638
Total minimum lease payments	737,874
Less the amount representing interest	(85,122)
Present value of minimum lease payments	$ 652,752

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Details Textual) - USD ($)	Dec. 06, 2018	Sep. 08, 2018	Aug. 01, 2017	Jan. 31, 2019	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Feb. 28, 2016
Common Stock, Shares Authorized				500,000,000			15,000,000	15,000,000		50,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001			$ 0.001	$ 0.001		$ 0.001
Preferred Stock, Shares Authorized				10,000,000	1,000,000	1,000,000	2,423,711			2,423,711
Preferred Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001	$ 0.0001				$ 0.001
Stock Issued During Period, Value, New Issues			$ 230,000,000	$ 96,901,000	$ 25,000	$ 7,116,500
Equity Offering Costs							$ 158,715
Preferred Stock, Dividend Rate, Percentage	0.00%						13.50%
Temporary Equity, Liquidation Preference Per Share								$ 4.13
Payments of Dividends, Total		$ 4,840,065						$ 4,840,065
Preferred stock, liquidation							11,239,060	9,845,139
Temporary Equity, Dividends, Adjustment							$ 1,716,504	$ 322,583
Treasury Stock, Shares, Acquired								81,447
Treasury Stock, Value, Acquired, Cost Method								$ 1,400,009
Stock Repurchased and Retired During Period, Value								889,825
Retained Earnings [Member]
Stock Repurchased and Retired During Period, Value								$ 889,825
Sponsor [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues							6,576,289
Stock Issued During Period, Value, New Issues							$ 16,300,000
One of the Lenders as Part of Obtaining Loan Financing [Member]
Proceeds from Issuance of Debt							$ 2,478,602
One of the Lenders as Part of Obtaining Loan Financing [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues							1,000,000
Former Owners of BB and EP [Member] | Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues							2,423,711
Stock Issued During Period, Value, New Issues							$ 15,182,053

Note 14 - Stock-based Compens_3

Note 14 - Stock-based Compensation (Details Textual) - USD ($)	2 Months Ended	12 Months Ended
	Jan. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			227,280
Stock Repurchased and Retired During Period, Shares		0	70,281
Payments for Repurchase of Common Stock	$ 231,415,000		$ 686,645
Share-based Payment Arrangement, Plan Modification, Incremental Cost			0
Share-based Payment Arrangement, Expense		280,632	$ 362,345	$ 109,424
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 801,892
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition		2 years 182 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total		0
Share-based Compensation Arrangement by Share-based Payment Award, Option, Nonvested, Weighted Average Exercise Price, Ending Balance			$ 8.16
Subject to Performance Based Vesting [Member]
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 287,818
Equity Incentive Plan 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					1,622,120
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		362,560
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0	227,280
Equity Incentive Plan 2015 [Member] | Subject to Time Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			54,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage Vested per Year			20.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			50.00%
Equity Incentive Plan 2015 [Member] | Subject to Time Vesting and Performance Based Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			173,280
Equity Incentive Plan 2015 [Member] | Subject to Performance Based Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			50.00%
Equity Incentive Plan 2015 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					10 years
Equity Incentive Plan 2015 [Member] | Maximum [Member] | Subject to Time Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage Vested per Year			10.00%
Equity Incentive Plan 2015 [Member] | Maximum [Member] | Subject to Performance Based Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage Vested per Year			10.00%

Note 14 - Stock-based Compens_4

Note 14 - Stock-based Compensation - Option Activity (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Options outstanding, Number (in shares)	1,400,584	1,529,704
Options outstanding, Weighted average exercise price (in dollars per share)	$ 4.86	$ 2.48
Options outstanding, Weighted average remaining contractual life (Year)	7 years 248 days	7 years 149 days	8 years 98 days
Options outstanding, Aggregate intrinsic value
Granted, Number (in shares)		227,280
Granted, Weighted average exercise price (in dollars per share)		$ 17.50
Forfeited, Number (in shares)	(141,024)	(286,119)
Forfeited, Weighted average exercise price (in dollars per share)	$ 17.50	$ 2.74
Cancelled, Number (in shares)		(70,281)
Cancelled, Weighted average exercise price (in dollars per share)		$ 2.48
Options outstanding, Number (in shares)	1,259,560	1,400,584	1,529,704
Options outstanding, Weighted average exercise price (in dollars per share)	$ 4.55	$ 4.86	$ 2.48

Note 14 - Stock-based Compens_5

Note 14 - Stock-based Compensation - Options Outstanding and Exercisable (Details) - $ / shares	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Options Outstanding, Number of options (in shares)	1,259,560	1,400,584	1,529,704
Options Outstanding, Weighted-average remaining contractual life (Year)	7 years 248 days	7 years 149 days	8 years 98 days
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 4.55	$ 4.86	$ 2.48
Options Exercisable, Number of options (in shares)	695,392
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 4.34
Exercise Price Range One [Member]
Options Outstanding, Number of options (in shares)	1,085,888
Options Outstanding, Weighted-average remaining contractual life (Year)	7 years 65 days
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 2.48
Options Exercisable, Number of options (in shares)	609,368
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 2.48
Exercise Price Range Two [Member]
Options Outstanding, Number of options (in shares)	173,672
Options Outstanding, Weighted-average remaining contractual life (Year)	10 years 295 days
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 17.50
Options Exercisable, Number of options (in shares)	86,024
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 17.50

Note 14 - Stock-based Compens_6

Note 14 - Stock-based Compensation - Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Risk-free interest rate	1.61%
Expected volatility factor	45.37%
Expected option life (Year)	6 years 182 days
Minimum [Member]
Risk-free interest rate		1.05%
Expected volatility factor		29.54%
Expected option life (Year)		4 years
Maximum [Member]
Risk-free interest rate		1.62%
Expected volatility factor		35.27%
Expected option life (Year)		5 years

Note 15 - Earnings Per Share (D

Note 15 - Earnings Per Share (Details Textual)	1 Months Ended	12 Months Ended
	Dec. 05, 2018	Oct. 31, 2018
Dividends, Common Stock, Ratio	1	1
Undistributed Earnings, Common and Preferred Stock, Ratio		1

Note 15 - Earnings Per Share -

Note 15 - Earnings Per Share - Number of Shares Used to Calculate Basic and Diluted EPS (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Net income (loss)	$ (22,575,000)	$ (3,630,000)	$ 17,558,000	$ (317,666)	$ (317,666)	$ (7,116,491)	$ 28,381,842	$ 913,279	$ 6,269,955
Less preferred shares dividends	(126,000)	(269,000)	(342,000)				(1,428,257)	(1,811,837)	(1,695,122)
Less undistributed earnings allocated to preferred shares			(4,065,000)				(6,365,083)		(1,108,807)
Net loss available to common shareholders	$ (22,701,000)	$ (3,899,000)	$ 13,151,000				$ 20,588,502	$ (898,558)	$ 3,466,026
Basic (in shares)	7,576,289	28,847,707	7,576,289				7,576,289	7,576,289	7,576,289
Dilutive effect of stock options (in shares)			914,425				749,601		703,032
Diluted (in shares)	7,576,289	28,847,707	8,490,714				8,325,890	7,576,289	8,279,321
Antidilutive securities excluded from computation of earnings per share, amount (in shares)				21,815,963		21,118,267		770,171
Basic loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.74				$ 2.72	$ (0.12)	$ 0.46
Diluted loss per share (in dollars per share)	$ (3)	$ (0.14)	$ 1.55				$ 2.47	$ (0.12)	$ 0.42

Note 16 - Employee Benefits P_3

Note 16 - Employee Benefits Plan (Details Textual) - USD ($)	12 Months Ended			13 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2016
Defined Contribution Plan, Employers Matching Contribution, Vesting Percentage in 2 Years	20.00%
Defined Contribution Plan, Employers Matching Contribution, Vesting Period	6 years
Union Employees, Defined Contributions Bargained per Hour Worked		$ 4.50	$ 4.25
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 576,657	442,262	$ 445,162
Camfaud [Member] | Small Self-Administered Scheme [Member]
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 280,677	$ 179,562
Minimum [Member]
Union Employees, Defined Contributions Bargained, Percent of First 7 Percent of Employees' Gross Pay	50.00%
Maximum [Member]
Union Employees, Defined Contributions Bargained, Percent of First 7 Percent of Employees' Gross Pay	100.00%
BB [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of First 4 Percent of Employees' Gross Pay	25.00%	25.00%		25.00%
EP [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of First 7 Percent of Employees' Gross Pay	50.00%	50.00%		50.00%

Note 16 - Employee Benefits P_4

Note 16 - Employee Benefits Plan - Summary of Contributions to Multiemployer Pension Plans (Details) - USD ($)	12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Total Contributions	$ 941,855	$ 917,299	$ 924,936
Retirement Plan Contribution in California [Member]
Total Contributions	492,430	564,047	603,516
Retirement Plan Contribution in Oregon [Member]
Total Contributions	232,971	207,735	196,825
Retirement Plan Contribution in Washington [Member]
Total Contributions	$ 216,454	$ 145,517	$ 124,595

Note 17 - Segment Reporting - O

Note 17 - Segment Reporting - Operating Information (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended		11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 33,970,000	$ 52,802,000				$ 243,223,267	$ 211,210,599	$ 172,425,547
EBITDA	(22,410,000)	7,571,000	15,051,000				65,645,015	54,571,810	52,512,752
Interest income (expense)	(1,644,000)	(5,592,000)	(5,087,000)				(21,424,747)	(22,747,848)	(19,516,077)
Depreciation and amortization	2,713,000	8,374,000	5,950,000				25,622,546	27,154,025	22,309,543
Income tax (benefit) provision	(4,192,000)	(2,765,000)	(13,544,000)	$ 267,780		$ 800,540	(9,784,120)	3,756,658	4,453,541
Transaction costs	30,562,000		8,000			30,562,000	7,589,825	4,489,517	3,691,466
Net income (loss)	(22,575,000)	(3,630,000)	17,558,000	$ (317,666)	$ (317,666)	(7,116,491)	28,381,842	913,279	6,269,955
Brundage-Bone [Member]
Revenue	16,624,000	24,067,000	35,419,000				164,305,836	151,194,931	153,488,134
EBITDA	(24,565,000)	5,536,000	8,623,000				34,966,513	36,925,969	43,763,760
Interest income (expense)	(1,154,000)	(5,134,000)	(4,017,000)				(17,247,250)	(15,389,779)	(15,156,744)
Depreciation and amortization	1,635,000	4,826,000	3,383,000				15,237,041	18,275,871	19,420,137
Income tax (benefit) provision							(11,472,368)	3,109,635	4,603,472
Transaction costs							7,589,825	4,489,517	3,691,466
Net income (loss)							13,954,590	150,684	4,583,407
Camfaud [Member]
Revenue	5,143,000	5,815,000	10,728,000				50,448,085	36,433,763
EBITDA	1,587,000	133,000	2,849,000				15,753,598	10,827,292
Interest income (expense)	(490,000)	(458,000)	(1,070,000)				(4,172,959)	(3,634,811)
Depreciation and amortization	890,000	1,638,000	2,001,000				8,059,512	6,336,369
Income tax (benefit) provision							502,974	245,424
Net income (loss)							3,018,153	610,688
Eco-Pan [Member]
Revenue	2,629,000	4,088,000	6,655,000				28,469,346	23,581,905	18,937,413
EBITDA	388,000	1,581,000	2,954,000				12,558,725	9,912,446	7,560,512
Interest income (expense)							(980)	870
Depreciation and amortization	163,000	1,872,000	505,000				2,078,137	2,315,298	2,675,954
Income tax (benefit) provision							845,572	2,791,138	703,733
Net income (loss)							9,634,036	4,806,880	4,180,825
Corporate Segment [Member]
EBITDA	180,000	321,000	625,000				2,366,179	(3,093,897)	1,188,480
Interest income (expense)							(3,558)	(3,724,128)	(4,359,333)
Depreciation and amortization	25,000	38,000	61,000				247,856	226,487	213,452
Income tax (benefit) provision							339,702	(2,389,539)	(853,664)
Transaction costs	$ 30,562,000		$ 8,000			$ 30,562,000
Net income (loss)							$ 1,775,063	$ (4,654,973)	$ (2,530,641)

Note 17 - Segment Reporting - T

Note 17 - Segment Reporting - Total Assets by Segment (Details) - USD ($)	Jan. 31, 2019	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Oct. 31, 2016
Total assets	$ 735,448,000	$ 239,284,740	$ 370,143,744	$ 236,295,754	$ 338,846,627	$ 254,929,469
Brundage-Bone [Member]
Total assets	501,010,000		277,935,739		244,553,325	209,074,489
Camfaud [Member]
Total assets	67,770,000		39,167,461		44,866,267
Eco-Pan [Member]
Total assets	142,240,000		32,781,488		28,961,354	26,738,362
Corporate Segment [Member]
Total assets	$ 24,428,000		$ 20,259,056		$ 20,465,681	$ 19,116,618

Note 17 - Segment Reporting - R

Note 17 - Segment Reporting - Reconciliation of EBITDA to Income Before Taxes (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Income before taxes	$ (26,767,000)	$ (6,395,000)	$ 4,014,000	$ (49,886)	$ (6,315,951)	$ 18,597,722	$ 4,669,937	$ 10,687,132
Depreciation and amortization	2,713,000	8,374,000	5,950,000			25,622,546	27,154,025	22,309,543
Interest expense	1,644,000	5,592,000	5,087,000			21,424,747	22,747,848	19,516,077
EBITDA	$ (22,410,000)	$ 7,571,000	$ 15,051,000			$ 65,645,015	$ 54,571,810	$ 52,512,752

Note 17 - Segment Reporting -_2

Note 17 - Segment Reporting - Revenue and Long-Lived Assets by Geographical Axis (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Revenue	$ 24,396,000	$ 33,970,000	$ 52,802,000	$ 243,223,267	$ 211,210,599	$ 172,425,547
Long-Lived Assets		228,140,000		201,915,440	175,542,135	138,686,332
UNITED STATES
Revenue	19,253,000	28,155,000	42,074,000	192,775,182	174,776,836	172,425,547
Long-Lived Assets		188,290,000		167,368,850	138,012,093	138,686,332
Non-US [Member]
Revenue	$ 5,143,000	$ 5,815,000	$ 10,728,000	50,448,085	36,433,763
Long-Lived Assets				$ 34,546,590	$ 37,530,042

Note 18 - Related-party Trans_2

Note 18 - Related-party Transaction (Details Textual) - USD ($)	Aug. 18, 2014	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Oct. 31, 2020	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016
Business Combination, Acquisition Related Costs		$ 14,167,000		$ 8,000			$ 7,589,825	$ 4,489,517	$ 3,691,466
PGP Advisors, LLC [Member]
Related Party Transaction, Amounts of Transaction	$ 1,250,000
Business Combination, Acquisition Related Costs							525,000	1,500,000
PGP Advisors, LLC [Member] | Consulting and Other Professional Services Annual Fee [Member]
Related Party Transaction, Amounts of Transaction							4,000,000
PGP Advisors, LLC [Member] | Consulting and Other Professional Services Annual Fee [Member] | Forecast [Member]
Related Party Transaction, Amounts of Transaction					$ 2,000,000	$ 4,000,000
PGP Advisors, LLC [Member] | Agreement Costs [Member] | General and Administrative Expense [Member]
Related Party Transaction, Amounts of Transaction							$ 4,348,456	$ 1,749,792	$ 1,535,705

Note 19 - Subsequent Events (_2

Note 19 - Subsequent Events (Details Textual) - USD ($)	Dec. 06, 2018	Dec. 05, 2018	Jan. 31, 2019	Oct. 31, 2018	Oct. 09, 2018	Jan. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Oct. 31, 2016	Feb. 28, 2016
Business Acquisition, Transaction Costs		$ 30,562,000		$ 7,589,825		$ 8,000		$ 4,489,517	$ 3,691,466
Common Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.001				$ 0.001		$ 0.001
Line of Credit Facility, Maximum Borrowing Capacity					$ 1,500,000
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 7,500,000	$ 5,000,000
Term Loan Agreement [Member]
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Common Class A [Member]
Common Stock, Par or Stated Value Per Share		$ 0.0001					$ 0.0001
Subsequent Event [Member]
Business Acquisition, Transaction Costs	$ 6,450,266
Debt Instrument, Term		5 years
Line of Credit Facility, Maximum Borrowing Capacity	60,000,000	$ 60,000,000
Aggregate Principal Amount Not Exceeding Revolving Commitments	$ 30,000,000
Applicable Margin For Borrowings Percentage	0.25%
Subsequent Event [Member] | Minimum [Member]
Applicable Margin For Borrowings Percentage	0.25%
Subsequent Event [Member] | Maximum [Member]
Applicable Margin For Borrowings Percentage	0.50%
Subsequent Event [Member] | Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 7,500,000
Subsequent Event [Member] | Other Loan Borrowings [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 7,500,000
Subsequent Event [Member] | Base Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Subsequent Event [Member] | Term Loan Agreement [Member]
Debt Instrument, Term	7 years
Percentage of Principal Amount Payable As Amortization Payments	5.00%
Debt Instrument, Annual Principal Payment	$ 357,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Subsequent Event [Member] | Term Loan Agreement [Member] | Eurodollar [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Subsequent Event [Member] | Term Loan Agreement [Member] | Base Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Subsequent Event [Member] | Common Class A [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001

Note 1 - Description of Organ_2

Note 1 - Description of Organization and Business Operations (Details Textual) - USD ($)	Aug. 22, 2017	Aug. 01, 2017	Dec. 05, 2018	Jan. 31, 2019	Jan. 31, 2018	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Feb. 28, 2016
Stock Issued During Period, Value, New Issues		$ 230,000,000		$ 96,901,000		$ 25,000	$ 7,116,500
Deferred Offering Costs		13,300,000	$ 13,300,000				$ 13,300,000
Proceeds from Issuance or Sale of Equity, Total		$ 234,600,000
Share Price			$ 10.20				$ 10.20
Interest Expense, Total			$ 1,644,000	$ 5,592,000	$ 5,087,000		$ 100,000	$ 21,424,747	$ 22,747,848	$ 19,516,077
Common Stock, Par or Stated Value Per Share				$ 0.0001				$ 0.001	$ 0.001		$ 0.001
Common Class A [Member]
Common Stock, Par or Stated Value Per Share			$ 0.0001			$ 0.0001	$ 0.0001
IPO [Member]
Stock Issued During Period, Shares, New Issues		23,000,000
Sale of Stock, Price Per Share		$ 11.50
Over-Allotment Option [Member]
Stock Issued During Period, Shares, New Issues		3,000,000
Sale of Stock, Price Per Share		$ 10
Deferred Offering Costs		$ 8,050,000	$ 8,050,000				$ 8,050,000
Private Placement [Member]
Sale of Stock, Price Per Share		$ 1
Number of Warrants Issued	55,500	11,100,000
Proceeds from Issuance of Warrants	$ 277,500	$ 11,100,000
Aggregate Number of Warrants Issued	277,500

Note 2 - Significant Accounti_6

Note 2 - Significant Accounting Policies (Details Textual) - USD ($)	9 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2016	Jan. 31, 2019	Aug. 01, 2017
Cash, FDIC Insured Amount	$ 250,000	$ 250,000
Deferred Offering Costs		$ 13,300,000					$ 13,300,000
Preferred stock, outstanding (in shares)	21,815,963	21,118,267	2,342,264	2,342,264		2,450,980
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	21,815,963	21,118,267		770,171
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 300,000	$ 3,200,000
Common Class A [Member]
Preferred stock, outstanding (in shares)	21,815,963	21,118,267
Over-Allotment Option [Member]
Deferred Offering Costs		$ 8,050,000					$ 8,050,000
Over-Allotment Option [Member] | Common Class A [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		34,100,000

Note 3 - Initial Public Offer_2

Note 3 - Initial Public Offering (Details Textual)	Aug. 01, 2017$ / sharesshares
IPO [Member]
Stock Issued During Period, Shares, New Issues | shares	23,000,000
Sale of Stock, Price Per Share | $ / shares	$ 11.50
Over-Allotment Option [Member]
Stock Issued During Period, Shares, New Issues | shares	3,000,000
Sale of Stock, Price Per Share | $ / shares	$ 10

Note 4 - Private Placement (Det

Note 4 - Private Placement (Details Textual) - USD ($)	Aug. 22, 2017	Aug. 01, 2017	Dec. 06, 2018
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 11.50
Private Placement [Member]
Number of Warrants Issued	55,500	11,100,000
Sale of Stock, Price Per Share		$ 1
Proceeds from Issuance of Warrants	$ 277,500	$ 11,100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50

Note 5 - Related Party Transa_2

Note 5 - Related Party Transactions (Details Textual) - USD ($)	Dec. 05, 2018	Sep. 07, 2018	May 31, 2017	Apr. 10, 2017	Jan. 31, 2019	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 09, 2018	Oct. 31, 2017	Feb. 28, 2016
Common Stock, Par or Stated Value Per Share					$ 0.0001			$ 0.001		$ 0.001	$ 0.001
Proceeds from Issuance of Common Stock					$ 96,900,000	$ 25,000
Line of Credit Facility, Maximum Borrowing Capacity									$ 1,500,000
Debt Instrument, Convertible, Conversion Price									$ 1
Operating Leases, Rent Expense, Total							10,000
Due to Officers or Stockholders	$ 50,000						50,000
Related Party Transaction, Expenses from Transactions with Related Party						$ 159,140	$ 344,000
Share Price	$ 10.20						$ 10.20
Sponsor [Member] | Notes Payable, Other Payables [Member]
Line of Credit Facility, Maximum Amount Outstanding During Period	$ 339,000
Sponsor [Member] | Promissory Note [Member]
Related Party Transaction, Amounts of Transaction							$ 224,403
Argand Partners Fund LP [Member]
Stock Issued During Period, Shares, New Issues		1,715,686
Common Stock, To Be Issued, Number		5,333,333
Share Price		$ 10.20
Common Stock To Be Issued, Value		$ 54,400,000
Additional Common Stock, To Be Issued, Number		2,450,980
Additional Common Stock, To Be Issued, Value		$ 25,000,000
Common Class B [Member]
Stock Issued During Period, Shares, New Issues			28,750	5,750,000
Common Stock, Par or Stated Value Per Share	$ 0.0001			$ 0.0001		$ 0.0001	$ 0.0001
Proceeds from Issuance of Common Stock				$ 25,000
Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation			750,000

Note 6 - Commitments and Cont_2

Note 6 - Commitments and Contingencies (Details Textual) - USD ($)	2 Months Ended	3 Months Ended	11 Months Ended
	Jan. 31, 2019	Mar. 31, 2018	Dec. 05, 2018	Aug. 01, 2017
Payments of Stock Issuance Costs	$ 8,050,000
Deferred Offering Costs			$ 13,300,000	$ 13,300,000
Proceeds from Reimbursement, Receivable		$ 1,275,067
Over-Allotment Option [Member]
Underwriting Discount per Unit			$ 0.20
Payments of Stock Issuance Costs			$ 4,600,000
Deferred Offering Cost per Unit			$ 0.35
Deferred Offering Costs			$ 8,050,000	$ 8,050,000

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Details Textual) - $ / shares	Dec. 31, 2917	Jan. 31, 2019	Dec. 06, 2018	Dec. 05, 2018	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Apr. 10, 2017	Feb. 28, 2016
Common Stock, Shares Authorized		500,000,000			15,000,000		15,000,000		50,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001			$ 0.001		$ 0.001		$ 0.001
Common Stock, Shares, Issued, Total		28,847,707	28,847,707		7,576,289		7,576,289
Preferred Stock, Shares Authorized		10,000,000		1,000,000	2,423,711	1,000,000			2,423,711
Preferred Stock, Shares Issued, Total				0	2,342,264	0
Preferred Stock, Shares Outstanding, Ending Balance			2,450,980	0	2,342,264	0
Common Class A [Member]
Common Stock, Shares Authorized				200,000,000		200,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001		$ 0.0001
Common Stock, Shares, Outstanding, Including Possible Redemption				23,000,000		23,000,000
Common Stock, Shares, Issued, Including Possible Redemption				23,000,000		23,000,000
Temporary Equity, Shares Authorized				21,118,267		21,815,963
Common Stock, Shares, Issued, Total				1,881,733		1,184,037
Common Class B [Member]
Common Stock, Shares Authorized				20,000,000		20,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001		$ 0.0001		$ 0.0001
Common Stock, Shares, Issued, Total				5,750,000		5,750,000
Industrea [Member]
Preferred Stock, Shares Authorized				1,000,000
Preferred Stock, Shares Issued, Total	0			0
Preferred Stock, Shares Outstanding, Ending Balance				0		0
Industrea [Member] | Common Class A [Member]
Common Stock, Shares Authorized				200,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001
Industrea [Member] | Common Class B [Member]
Common Stock, Shares Authorized				20,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001

Note 8 - Fair Value Measureme_3

Note 8 - Fair Value Measurements (Details Textual)	Dec. 31, 2017USD ($)
Cash, Ending Balance	$ 15,600

Note 8 - Fair Value Measureme_4

Note 8 - Fair Value Measurements - Fair Value Assets Measured on a Recurring Basis (Details) - Fair Value, Recurring [Member] - Fair Value, Inputs, Level 1 [Member] - USD ($)	Dec. 05, 2018	Dec. 31, 2017
Cash	$ 238,473,957
Cash and marketable securities held in Trust Account		$ 235,195,034

Note 9 - Subsequent Event (Deta

Note 9 - Subsequent Event (Details Textual) - USD ($)	Dec. 06, 2019	Dec. 06, 2018	Sep. 07, 2018	Aug. 01, 2017	Nov. 30, 2016	Jan. 31, 2019	Dec. 31, 2017	Dec. 05, 2018	Oct. 31, 2018	Oct. 09, 2018	Oct. 31, 2017	Feb. 28, 2016
Common Stock, Shares Authorized						500,000,000			15,000,000		15,000,000	50,000,000
Preferred Stock, Shares Authorized						10,000,000	1,000,000	1,000,000	2,423,711			2,423,711
Stock Issued During Period, Value, New Issues				$ 230,000,000		$ 96,901,000	$ 25,000	$ 7,116,500
Line of Credit Facility, Maximum Borrowing Capacity										$ 1,500,000
Minimum [Member] | One Director [Member]
Issued And Outstanding Common Shares, Percentage			5.00%
Minimum [Member] | Two Individuals [Member]
Issued And Outstanding Common Shares, Percentage			15.00%
Minimum [Member] | Three Directors [Member]
Issued And Outstanding Common Shares, Percentage			25.00%
Maximum [Member] | One Director [Member]
Issued And Outstanding Common Shares, Percentage			15.00%
Maximum [Member] | Two Individuals [Member]
Issued And Outstanding Common Shares, Percentage			25.00%
Forecast [Member] | Argand Investor [Member]
Business Combination, Number of Shares Acquired	7,784,313
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 7,500,000			$ 5,000,000
Term Loan Agreement [Member]
Debt Instrument, Interest Rate, Stated Percentage						5.00%
Argand Partners Fund LP [Member]
Business Acquisition, Share Price			$ 10.20
Common Stock, To Be Issued, Number			5,333,333
Common Stock To Be Issued, Value			$ 54,400,000
Additional Common Stock, To Be Issued, Number			2,450,980
Shares Issued, Price Per Share			$ 10.20
Additional Common Stock, To Be Issued, Value			$ 25,000,000
Stock Issued During Period, Shares, New Issues			1,715,686
Stock Issued During Period, Value, New Issues			$ 17.50
Additional Common Shares Issued			190,632
Sponsor [Member]
Number of Shares Surrendered			1,202,925
Concrete Pumping Holdings Acquisition Corp [Member]
Business Combination, Consideration Transferred, Total					$ 56,288,786
Common Class A [Member]
Common Stock, Shares Authorized							200,000,000	200,000,000
Series A Preferred Stock [Member]
Shares Issued, Price Per Share			$ 10.20
Stock Issued During Period, Shares, New Issues			2,450,980
Stock Issued During Period, Value, New Issues			$ 25,000,000
Subsequent Event [Member]
Amount of Restricted Cash Withdrawn		$ 305,000
Common Stock, Shares Authorized		500,000,000
Preferred Stock, Shares Authorized		10,000,000
Business Combination, Consideration Transferred, Total		$ 182,500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		13,947,323
Business Acquisition, Share Price		$ 10.20
Shares Issued, Price Per Share		$ 12
Line of Credit Facility, Maximum Borrowing Capacity		$ 60,000,000						$ 60,000,000
Aggregate Principal Amount Not Exceeding Revolving Commitments		$ 30,000,000
Applicable Margin For Borrowings Percentage		0.25%
Percentage Of Excess Of Availability Levels With ABL Credit Agreement		0.50%
Number of Fund Shares		4,547,075
Subsequent Event [Member] | Minimum [Member]
Applicable Margin For Borrowings Percentage		0.25%
Subsequent Event [Member] | Maximum [Member]
Applicable Margin For Borrowings Percentage		0.50%
Subsequent Event [Member] | Nuveen Alternatives Advisors [Member]
Percentage of Common Stock Shares Outstanding.		5.00%
Subsequent Event [Member] | Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 7,500,000
Subsequent Event [Member] | Other Loan Borrowings [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 7,500,000
Subsequent Event [Member] | Base Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Subsequent Event [Member] | Term Loan Agreement [Member]
Percentage of Principal Amount Payable As Amortization Payments		5.00%
Debt Instrument, Annual Principal Payment		$ 357,000,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Subsequent Event [Member] | Term Loan Agreement [Member] | Base Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Subsequent Event [Member] | Concrete Pumping Holdings Acquisition Corp [Member]
Number of Options Converted		2,783,479
Subsequent Event [Member] | Common Class A [Member]
Stock Redeemed or Called During Period, Shares		22,337,322
Common Stock Redemption Price Per Share		$ 10.36

Uncategorized Items - bbcp-2019

Label	Element	Value
Sale of private placement warrants to Sponsor in private placement	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	$ 11,100,000
Sale of units in initial public offering, net of offering costs	bbcp_StockIssuedDuringPeriodValueIssuesInInitialPublicOffering	216,715,490
Common stock subject to possible redemption	us-gaap_StockRedeemedOrCalledDuringPeriodValue	(222,522,823)
Retained Earnings [Member]
Net income (loss)	us-gaap_NetIncomeLoss	(317,666)
Additional Paid-in Capital [Member]
Issuance of Class A common stock	us-gaap_StockIssuedDuringPeriodValueNewIssues	24,425
Sale of private placement warrants to Sponsor in private placement	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	11,100,000
Sale of units in initial public offering, net of offering costs	bbcp_StockIssuedDuringPeriodValueIssuesInInitialPublicOffering	216,713,190
Common stock subject to possible redemption	us-gaap_StockRedeemedOrCalledDuringPeriodValue	(222,520,641)
Common Class B [Member] | Common Stock [Member]
Issuance of Class A common stock	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 575
us-gaap_SharesOutstanding	us-gaap_SharesOutstanding	5,750,000
Issuance of Class B common stock to Sponsor (in shares)	us-gaap_StockIssuedDuringPeriodSharesNewIssues	5,750,000
Common Class A [Member] | Common Stock [Member]
Sale of units in initial public offering, net of offering costs (in shares)	bbcp_StockIssuedDuringPeriodSharesIssuesInInitialPublicOffering	23,000,000
Sale of units in initial public offering, net of offering costs	bbcp_StockIssuedDuringPeriodValueIssuesInInitialPublicOffering	$ 2,300
Common stock subject to possible redemption	us-gaap_StockRedeemedOrCalledDuringPeriodValue	$ (2,182)
us-gaap_SharesOutstanding	us-gaap_SharesOutstanding	1,184,037
Issuance of Class B common stock to Sponsor (in shares)	us-gaap_StockIssuedDuringPeriodSharesNewIssues	21,815,963