Concrete Pumping (BBCP) 10-Q 11 Jun 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Apr. 30, 2020	Jun. 05, 2020
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 Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		58,221,934
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Apr. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Title of 12(b) Security	Common Stock

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
ASSETS
Cash and cash equivalents	$ 18,048	$ 7,473
Trade receivables, net	41,739	45,957
Inventory	5,094	5,254
Income taxes receivable	421	697
Prepaid expenses and other current assets	6,967	3,378
Total current assets	72,269	62,759
Property, plant and equipment, net	307,113	307,415
Intangible assets, net	199,601	222,293
Goodwill	222,475	276,088
Other non-current assets	1,839	1,813
Deferred financing costs	875	997
Total assets	804,172	871,365
LIABILITIES AND STOCKHOLDERS' EQUITY
Revolving loan	39,211	23,555
Term loans, current portion	20,888	20,888
Current portion of capital lease obligations	94	91
Accounts payable	7,220	7,408
Accrued payroll and payroll expenses	9,150	9,177
Accrued expenses and other current liabilities	20,642	28,106
Income taxes payable	1,148	1,153
Deferred consideration		1,708
Total current liabilities	98,353	92,086
Long term debt, net of discount for deferred financing costs	352,448	360,938
Capital lease obligations, less current portion	430	477
Deferred income taxes	65,335	69,049
Total liabilities	516,566	522,550
Zero-dividend convertible perpetual preferred stock, $0.0001 par value, 2,450,980 shares issued and outstanding as of April 30, 2020 and October 31, 2019	25,000	25,000
Stockholders' equity
Common stock, $0.0001 par value, 500,000,000 shares authorized, 58,221,934 and 58,253,220 issued and outstanding as of April 30, 2020 and October 31, 2019, respectively	6	6
Additional paid-in capital	353,339	350,489
Treasury stock	(131)
Accumulated other comprehensive income (loss)	(2,813)	(599)
(Accumulated deficit)	(87,795)	(26,081)
Total stockholders' equity	262,606	323,815
Total liabilities and stockholders' equity	$ 804,172	$ 871,365

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Apr. 30, 2020	Oct. 31, 2019
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, issued (in shares)	2,450,980	2,450,980
Preferred stock, outstanding (in shares)	2,450,980	2,450,980
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	58,221,934	58,253,220
Common stock, outstanding (in shares)	58,221,934	58,253,220

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Revenue	$ 24,396	$ 74,041	$ 61,988	$ 95,958	$ 147,980
Cost of operations	14,027	42,174	37,628	58,731	83,965
Gross profit	10,369	31,867	24,360	37,227	64,015
General and administrative expenses	4,936	26,381	21,853	35,534	52,988
Goodwill and intangibles impairment		57,944			57,944
Transaction costs	14,167		1,282	1,282
Income (loss) from operations	(8,734)	(52,458)	1,225	411	(46,917)
Other income (expense):
Interest expense, net	(1,644)	(8,765)	(9,318)	(14,910)	(18,268)
Loss on extinguishment of debt	(16,395)
Other income, net	6	34	20	31	103
Total other expense	(18,033)	(8,731)	(9,298)	(14,879)	(18,165)
Loss before income taxes	(26,767)	(61,189)	(8,073)	(14,468)	(65,082)
Income tax expense (benefit)	(4,192)	(2,221)	1,572	(1,193)	(3,368)
Net loss	(22,575)	(58,968)	(9,645)	(13,275)	(61,714)
Less accretion of liquidation preference on preferred stock	(126)	(470)	(434)	(703)	(943)
Loss available to common shareholders	$ (22,701)	$ (59,438)	$ (10,079)	$ (13,978)	$ (62,657)
Weighted average common shares outstanding
Basic (in shares)	7,576,289	52,782,663	29,166,165	29,043,174	52,752,884
Diluted (in shares)	7,576,289	52,782,663	29,166,165	29,043,174	52,752,884
Net loss per common share
Basic (in dollars per share)	$ (3)	$ (1.13)	$ (0.35)	$ (0.48)	$ (1.19)
Diluted (in dollars per share)	$ (3)	$ (1.13)	$ (0.35)	$ (0.48)	$ (1.19)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Net income (loss)	$ (22,575)	$ (58,968)	$ (9,645)	$ (13,275)	$ (61,714)
Other comprehensive income:
Foreign currency translation adjustment	(674)	(4,185)	(1,349)	(1,906)	(2,214)
Total comprehensive loss	$ (23,249)	$ (63,153)	$ (10,994)	$ (15,181)	$ (63,928)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]Common Class A [Member]	Common Stock [Member]Common Class B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Common Class A [Member]	Total
Balance at Oct. 31, 2018			$ 8	$ 18,724	$ 584	$ 26,704			$ 46,020
Net income (loss)						(22,575)			(22,575)
Stock-based compensation				27					27
Foreign currency translation adjustment					(674)				(674)
Balance at Dec. 05, 2018			8	18,751	(90)	4,129			22,798
Balance at Dec. 06, 2018		$ 1		12,433		(7,434)			5,000
Redemption of Class A common stock								$ (231,400)
Balance at Dec. 05, 2018			8	18,751	(90)	4,129			22,798
Net income (loss)									(13,275)
Balance at Apr. 30, 2019	4			269,846	(1,906)	(29,444)			238,500
Balance at Dec. 06, 2018		1		12,433		(7,434)			5,000
Net income (loss)						(3,630)			(3,630)
Foreign currency translation adjustment					(557)				(557)
Balance at Jan. 31, 2019	3			261,808	(557)	(14,641)			246,613
Redemption of Class A common stock				(12,433)		(3,577)			(16,010)
Issuance of Class A common stock	1			96,900					96,901
Rollover of Class A common stock as a result of the Business Combination	1			164,908					164,909
Conversion of Class B common stock	1	(1)
Net income (loss)						(9,645)			(9,645)
Stock-based compensation				361					361
Foreign currency translation adjustment					(1,349)				(1,349)
Balance at Apr. 30, 2019	4			269,846	(1,906)	(29,444)			238,500
Shares issued to acquire business				1,150					1,150
Shares issued upon exercise of stock options and warrants				1,370					1,370
Shares issued upon awards of restricted stock	1			(1)
Issuance of shares in exchange for warrants				5,158		(5,158)
Balance at Oct. 31, 2019			6	350,489	(599)	(26,081)			323,815
Net income (loss)						(2,746)			(2,746)
Stock-based compensation				1,467					1,467
Foreign currency translation adjustment					1,971				1,971
Balance at Jan. 31, 2020			6	351,956	1,372	(28,827)	(131)		324,376
Shares issued upon exercise of stock options and warrants							(131)		(131)
Balance at Oct. 31, 2019			6	350,489	(599)	(26,081)			323,815
Net income (loss)									(61,714)
Balance at Apr. 30, 2020			6	353,339	(2,813)	(87,795)	(131)		262,606
Balance at Jan. 31, 2020			6	351,956	1,372	(28,827)	(131)		324,376
Net income (loss)						(58,968)			(58,968)
Stock-based compensation				1,383					1,383
Foreign currency translation adjustment					(4,185)				(4,185)
Balance at Apr. 30, 2020			$ 6	$ 353,339	$ (2,813)	$ (87,795)	$ (131)		$ 262,606

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	1 Months Ended	5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2019	Apr. 30, 2020
Net income (loss)	$ (22,575)	$ (13,275)	$ (61,714)
Adjustments to reconcile net income to net cash provided by operating activities:
Goodwill and intangibles impairment			57,944
Depreciation		8,668	13,015
Deferred income taxes		475	(3,515)
Amortization of deferred financing costs		1,832	2,076
Write off deferred debt issuance costs
Amortization of debt premium
Amortization of intangible assets	700	11,838	17,147
Stock-based compensation expense		361	2,850
Prepayment penalty on early extinguishment of debt
Gains, net of losses, on the sale of property, plant and equipment		(137)	(477)
Payment of contingent consideration in excess of amounts established in purchase accounting			(526)
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net		1,235	4,009
Inventory		147	127
Prepaid expenses and other current assets		(2,869)	(5,209)
Income taxes payable, net		1,836	301
Accounts payable		(7,850)	(101)
Accrued payroll, accrued expenses and other current liabilities		(6,351)	1,060
Net cash provided by (used in) operating activities		(4,090)	26,987
Cash flows from investing activities:
Purchases of property, plant and equipment		(25,007)	(23,305)
Proceeds from sale of property, plant and equipment		1,031	3,607
Cash withdrawn from Industrea Trust Account		238,474
Net cash (used in) investing activities		(237,193)	(19,698)
Cash flows from financing activities:
Proceeds on long term debt		357,000
Payments on long term debt		(4,463)	(10,444)
Proceeds on revolving loan		73,659	143,559
Payments on revolving loan		(41,810)	(127,404)
Payment of debt issuance costs		(21,049)
Redemption of common shares		(231,415)
Payments on capital lease obligations		(34)	(45)
Purchase of treasury stock			(131)
Issuance of preferred shares		25,000
Payment of underwriting fees		(8,050)
Issuance of common shares		96,901
Payment of contingent consideration established in purchase accounting			(1,161)
Proceeds on exercise of rollover incentive options		1,370
Net cash provided by (used in) financing activities		247,109	4,374
Effect of foreign currency exchange rate on cash		(2,894)	(1,088)
Net increase (decrease) in cash		2,932	10,575
Cash:
Beginning of period		4	7,473
End of period	4	2,936	18,048
Supplemental cash flow information:
Cash paid for interest		11,081	16,673
Cash paid for income taxes		265	212
Non-cash investing and financing activities:
Fair value of rollover equity for Business Combination		164,909
Equipment purchases included in accrued expenses and accounts payable		4,679	4,557
Shares issued to acquire a business		1,150
Holdbacks related to the acquisition of a business		181
CPH Acquisition [Member]
Cash flows from investing activities:
Acquisition of net assets, net of cash acquired - CPH acquisition		(449,434)
Other Business Combinations [Member]
Cash flows from investing activities:
Acquisition of net assets, net of cash acquired - CPH acquisition		(2,257)
The Predecessor [Member]
Net income (loss)	(22,575)
Adjustments to reconcile net income to net cash provided by operating activities:
Goodwill and intangibles impairment
Depreciation	2,060
Deferred income taxes	(4,355)
Amortization of deferred financing costs	152
Write off deferred debt issuance costs	3,390
Amortization of debt premium	(11)
Amortization of intangible assets	653
Stock-based compensation expense	27
Prepayment penalty on early extinguishment of debt	13,004
Gains, net of losses, on the sale of property, plant and equipment	(166)
Payment of contingent consideration in excess of amounts established in purchase accounting
Net changes in operating assets and liabilities (net of acquisitions):
Trade receivables, net	485
Inventory	(294)
Prepaid expenses and other current assets	(1,283)
Income taxes payable, net	203
Accounts payable	(654)
Accrued payroll, accrued expenses and other current liabilities	17,280
Net cash provided by (used in) operating activities	7,916
Cash flows from investing activities:
Purchases of property, plant and equipment	(503)
Proceeds from sale of property, plant and equipment	364
Cash withdrawn from Industrea Trust Account
Net cash (used in) investing activities	(139)
Cash flows from financing activities:
Proceeds on long term debt
Payments on long term debt
Proceeds on revolving loan	4,693
Payments on revolving loan	(20,056)
Payment of debt issuance costs
Redemption of common shares
Payments on capital lease obligations	(7)
Purchase of treasury stock
Issuance of preferred shares
Payment of underwriting fees
Issuance of common shares
Payment of contingent consideration established in purchase accounting
Proceeds on exercise of rollover incentive options
Net cash provided by (used in) financing activities	(15,370)
Effect of foreign currency exchange rate on cash	(70)
Net increase (decrease) in cash	(7,663)
Cash:
Beginning of period	8,621	$ 958
End of period	958
Supplemental cash flow information:
Cash paid for interest	201
Cash paid for income taxes
Non-cash investing and financing activities:
Fair value of rollover equity for Business Combination
Equipment purchases included in accrued expenses and accounts payable
Shares issued to acquire a business
Holdbacks related to the acquisition of a business
The Predecessor [Member] | CPH Acquisition [Member]
Cash flows from investing activities:
Acquisition of net assets, net of cash acquired - CPH acquisition
The Predecessor [Member] | Other Business Combinations [Member]
Cash flows from investing activities:
Acquisition of net assets, net of cash acquired - CPH acquisition

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization Concrete Pumping Holdings, Inc. (the “Company” or “Successor”) is a Delaware corporation headquartered in Thornton (near 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”), Capital Pumping (“Capital”), Camfaud Group Limited (“Camfaud”), and Eco-Pan, Inc. (“Eco-Pan”). On December 6, 2018 ( 4 Nature of business Brundage-Bone and Capital are concrete pumping service providers in the United States ("U.S.") and Camfaud is a concrete pumping service provider in the United Kingdom (“U.K.”). 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 and Capital collectively have approximately 90 22 28 Eco-Pan provides industrial cleanup and containment services, primarily to customers in the construction industry in the U.S. and the U.K. Eco-Pan uses containment pans specifically designed to hold waste products from concrete and other industrial cleanup operations. Eco-Pan has 16 1 Seasonality The Company’s sales are historically seasonal, with lower revenue in the first fourth Impacts of COVID- 19 In December 2019, 19” March 11, 2020, 19 March 13, 2020, may 19 may may In the final month of the second 2020, 19 May May 10 2020 19 In addition, the COVID- 19 2020 second April 30, 2020. 2 8

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Apr. 30, 2020
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 April 30, 2020 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 financial performance into two The Business Combination 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 Closing Date 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 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 Principles of consolidation The Successor Consolidated Financial Statements include all accounts of the Company and its subsidiaries. The Predecessor Consolidated Financial Statements include all accounts of CPH and its subsidiaries. All intercompany balances and transactions have been eliminated. Use of estimates The preparation of financial statements in conformity with 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 consolidated financial statements and the reported amounts of revenue 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. The allowance for doubtful accounts was $0.7 $0.6 April 30, 2020 October 31, 2019, Inventory Inventory consists primarily of replacement parts for concrete pumping equipment. Inventories are stated at the lower of cost ( first first no April 30, 2020 October 31, 2019. Fair Value Measurements The Financial Accounting Standard Board's (the “FASB”) 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, including any original issue discounts, related to term loans are reflected as a direct deduction from the carrying amount of the long-term debt liability that is included in long term debt, net of discount for deferred financing costs in the accompanying consolidated balance sheets. Debt issuance costs related to revolving credit facilities are capitalized and reflected in deferred financing in the accompanying consolidated balance sheets. Goodwill In accordance with ASC Topic 350, Intangibles–Goodwill and Other 350” may not two first no not second not During the second 2020, 19 19” one 2017 04, Intangibles — Goodwill and Other (ASC 350 2017 04” 8 Property, plant and equipment Property, plant and equipment are recorded at cost. 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: Buildings and improvements 15 to 40 years Capital lease assets—buildings 40 years Furniture and office equipment 2 to 7 years Machinery and equipment 3 to 25 years Transportation equipment 3 to 7 years Intangible assets Intangible assets are recorded at cost or their estimated fair value (when acquired through a business combination) less accumulated amortization (if finite-lived). Intangible assets with finite lives, except for customer relationships, are amortized on a straight-line basis over their estimated useful lives. Customer relationships are amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not 8 Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No April 30, 2020. not Revenue recognition The Company generates revenues primarily from concrete pumping services in both the U.S. and U.K. Additionally, revenue is generated from the Company’s waste management business which consists of service fees charged to customers for the delivery of its 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 its revenue-producing transactions with customers and remits those taxes to the various governmental authorities as prescribed by the taxing jurisdictions in which it operates. The Company presents such taxes in its consolidated statement of operations on a net basis. Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation (“ASC 718” No. 2016 09, Compensation—Stock Compensation (ASC 718 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 The Company's U.K. Operations segment files income tax returns in the U.K. and national statutes are generally open for one Foreign currency translation The functional currency of Camfaud is the Pound Sterling (GBP). The assets and liabilities of the Company's foreign subsidiaries are translated into U.S. Dollars using the period end exchange rates for the periods presented, and the consolidated statements of operations are translated at the average exchange rate for the periods presented. 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. Earnings per share 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 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. Business combinations The Company applies the principles provided in ASC 805, Business Combinations (“ASC 805” 805. Concentrations As of April 30, 2020, October 31, 2019, two Cash balances held at financial institutions may, The Company’s customer base is dispersed across the U.S. and U.K. The Company performs ongoing evaluations of its customers’ financial condition and requires no no 10

Note 3 - New Accounting Pronoun

Note 3 - New Accounting Pronouncements	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	Note 3. The Company has opted to take advantage of the extended transition period available to emerging growth companies pursuant to the Jumpstart Our Business Startups Act of 2012 Newly adopted accounting pronouncements In January 2017, No. 2017 01, Business Combinations (ASC 805 2017 01” 2017 01 not December 15, 2018, December 15, 2019. first 2020. no not In August 2016, No. 2016 15, Statement of Cash Flows (Topic 230 2016 15” zero 2016 15 December 15, 2018, December 15, 2019. first 2020 not Recently issued accounting pronouncements not In May 2014, No. 2014 09, Revenue from Contracts with Customers (ASC 606 2014 09” Under ASU 2014 09 2020 05 2014 09 December 15, 2019 December 15, 2020 fourth October 31, 2021. not 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 that have elected to use private company adoption dates for fiscal years beginning after December 15, 2021, December 15, 2022. October 31, 2022. In June 2016, No. 2016 13, Financial Instruments—Credit Losses (Topic 326 December 15, 2022, October 31, 2022. In March 2020, 2020 04, Reference Rate Reform (Topic 848 2020 04” 2020 04 may March 12, 2020 December 31, 2022.

Note 4 - Business Combinations

Note 4 - Business Combinations	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 4. May 2019 On May 15, 2019, $129.2 805. The following table represents the final allocation of consideration to the assets acquired and liabilities assumed at their estimated acquisition-date fair values with any measurement-period adjustments included: Consideration paid: $ 129,218 Net assets acquired: Current assets $ 748 Intangible assets 45,500 Property and equipment 56,467 Liabilities assumed (63 ) Total net assets acquired 102,652 Goodwill $ 26,566 Identifiable intangible assets acquired consist of customer relationships of $40.0 $5.5 15 December 2018 On December 6, 2018, 805. The following table represents the final allocation of consideration to the assets acquired and liabilities assumed at their estimated acquisition-date fair values with any measurement-period adjustments included (see paragraph below for any measurement-period adjustments included): Consideration paid: Cash $ 445,386 Fair value of rollover equity 164,908 Net working capital adjustment 4,050 Total consideration paid $ 614,344 Net assets acquired: Current assets $ 48,912 Intangible assets 208,063 Property and equipment 219,467 Liabilities assumed (110,245 ) Total net assets acquired 366,197 Goodwill $ 248,147 Note: Cash in table above is net of $1.0 Identifiable intangible assets acquired consist of customer relationships of $152.7 $55.4 15 10 During the Successor period from December 6, 2018 October 31, 2019, $3.4 not CPH incurred transaction costs of $14.2 $16.4 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 $15.6 $0.6 not Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the combined results of operations for the Company and gives effect to the CPH and Capital business combinations discussed above as if they had occurred on November 1, 2018. not November 1, 2018, not The unaudited pro forma financial information is as follows: (in thousands) Six Months Ended April 30, 2020 Six Months Ended April 30, 2019 Revenue $ 147,980 $ 24,396 Pro forma revenue adjustments by Business Combination Capital - 24,765 CPH - 95,958 Total pro forma revenue $ 147,980 $ 145,119 (in thousands) Six Months Ended April 30, 2020 Six Months Ended April 30, 2019 Net loss $ (61,714 ) $ (22,575 ) Pro forma net income (loss) adjustments by Business Combination Capital - 2,354 CPH - (13,275 ) Total pro forma net loss $ (61,714 ) $ (33,496 )

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurement	6 Months Ended
	Apr. 30, 2020
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 values of its capital lease obligations represent fair value. The Company's long-term debt instruments are recorded at their carrying values in the consolidated balance sheet, which may 2 April 30, 2020 October 31, 2019 April 30, October 31, 2020 2019 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Term loans $ 391,650 $ 347,345 $ 402,094 $ 394,052 Capital lease obligations 524 524 568 568 In connection with the acquisition of Camfaud in November 2016, $3.1 805, 3 not 3 $1.7 October 31, 2019, 3 2020 first no April 30, 2020. The Company's non-financial assets, which primarily consist of property and equipment, goodwill and other intangible assets, are not may not

Note 6 - Prepaid Expenses and O

Note 6 - Prepaid Expenses and Other Current Assets	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Other Current Assets [Text Block]	Note 6. The significant components of prepaid expenses and other current assets at April 30, 2020 October 31, 2019 April 30, October 31, (in thousands) 2020 2019 Prepaid insurance $ 4,165 $ 1,416 Prepaid licenses and deposits 609 528 Prepaid rent 495 485 Other prepaids 1,698 949 Total prepaid expenses and other current assets $ 6,967 $ 3,378

Note 7 - Property, Plant and Eq

Note 7 - Property, Plant and Equipment	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 7. The significant components of property, plant and equipment at April 30, 2020 October 31, 2019 April 30, October 31, (in thousands) 2020 2019 Land, building and improvements $ 26,572 $ 26,085 Capital leases—land and buildings 828 828 Machinery and equipment 304,206 295,741 Transportation equipment 2,156 2,223 Furniture and office equipment 1,075 1,209 Property, plant and equipment, gross 334,837 326,086 Less accumulated depreciation (27,724 ) (18,671 ) Property, plant and equipment, net $ 307,113 $ 307,415 Depreciation expense for the three six April 30, 2020 $6.5 $13.0 three April 30, 2019 December 6, 2018 April 30, 2019 $5.2 $8.7 November 1, 2018 December 5, 2018 $2.1

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	6 Months Ended
	Apr. 30, 2020
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 (see Note 4 During the second 2020, 19. third April 30, 2020. The valuation methodology used to value the trade-names was based on the relief-from-royalty method which is an income based measure that derives the value from total revenue growth projected and what percentage is attributable to the trade name. As a result of the analysis, the Company identified that the fair value of its Brundage-Bone Concrete Pumping trade name was approximately 11.8% $5.0 three six April 30, 2020. $37.3 7.8% 109.1%, $7.7 $5.5 The goodwill impairment test was performed on the Company’s U.S. Concrete Pumping, U.S. Concrete Waste Management Services, and U.K. Operations reporting units. The valuation methodologies used to value the reporting units included the discounted cash flow method (income approach) and the guideline public company method (market approach). As a result of the goodwill impairment analysis, the Company identified that the fair values of its U.S. Concrete Pumping and U.K. Operations reporting units were approximately 6.9% 14.8% $38.5 $14.4 three six April 30, 2020. 4.5% no 19 1. The factors leading to the impairment of the Company's goodwill and intangibles were primarily due to ( 1 19 2 19. 19 The following table summarizes the composition of intangible assets at April 30, 2020 October 31, 2019: April 30, October 31, 2020 2019 Gross Foreign Currency Net Gross Foreign Currency Net Carrying Accumulated Translation Carrying Carrying Accumulated Translation Carrying (in thousands) Value Impairments Amortization Adjustment Amount Value Amortization Adjustment Amount Customer relationship $ 193,042 $ - $ (48,719 ) $ 70 $ 144,393 $ 193,594 $ (31,861 ) $ (62 ) $ 161,671 Trade name 5,293 - (752 ) 9 4,550 5,434 (483 ) (7 ) 4,944 Trade name (indefinite life) 55,500 (5,000 ) - - 50,500 55,500 - - 55,500 Noncompete agreements 200 - (42 ) - 158 200 (22 ) - 178 Total intangibles $ 254,035 $ (5,000 ) $ (49,513 ) $ 79 $ 199,601 $ 254,728 $ (32,366 ) $ (69 ) $ 222,293 Amortization expense for the three six April 30, 2020 $8.6 $17.1 three April 30, 2019 December 6, 2018 April 30, 2019 $7.0 11.8 November 1, 2018 December 5, 2018 $0.7 five October 31 (in thousands) 2020 (excluding the period from November 1, 2019 to April 30, 2020) $ 16,249 2021 26,855 2022 21,609 2023 17,176 2024 13,794 Thereafter 53,418 Total $ 149,101 The changes in the carrying value of goodwill by reportable segment for the quarter ended April 30, 2020 (in thousands) U.S. Concrete Pumping U.K. Operations U.S. Concrete Waste Management Services Corporate Total Balance at October 31, 2019 $ 185,782 $ 41,173 $ 49,133 $ - $ 276,088 Measurement-period adjustments 200 - - - 200 Impairments (38,500 ) (14,240 ) - - (52,740 ) Foreign currency translation - (1,073 ) - - (1,073 ) Balance at April 30, 2020 $ 147,482 $ 25,860 $ 49,133 $ - $ 222,475

Note 9 - Long Term Debt and Rev

Note 9 - Long Term Debt and Revolving Lines of Credit	6 Months Ended
	Apr. 30, 2020
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, $60.0 May 2019. Term Loan Agreement Summarized terms of the Term Loan Agreement are as follows: ● Provides for an original aggregate principal amount of $357.0 May 2019 $60.0 ● The initial term loans advanced will mature and be due and payable in full seven 5.00% ● 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 April 30, 2020 $391.7 Future maturities of the term loans for fiscal years ending October 31 (in thousands) 2020 (excluding the period from November 1, 2019 to April 30, 2020) $ 15,666 2021 20,888 2022 20,888 2023 20,888 2024 20,888 Thereafter 292,432 Total $ 391,650 ABL Credit Agreement Summarized terms of the ABL Credit Agreement are as follows: ● Borrowing availability in U.S. 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 ● Borrowings in U.S. 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 (fixed charges coverage ratio) 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 outstanding balance under the ABL Credit Agreement as of April 30, 2020 $39.2 Predecessor Revolving line of credit The Predecessor had a revolving loan agreement (the "Revolver"). Summarized terms of the Revolver 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. 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%. 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 of the 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 April 2018, $15.0 104 $15.6 $0.6 Seller notes In connection with the acquisitions of the Camfaud and Reilly Concrete Pumping Limited (“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 $16.4 December 5, 2018. The table below is a summary of the composition of the Company’s long-term debt balances at April 30, 2020 October 31, 2019. April 30, October 31, (in thousands) 2020 2019 Short term portion of term loan $ 20,888 $ 20,888 Long term portion of term loan 370,762 381,206 Total term loan 391,650 402,094 Less unamortized deferred financing costs (18,314 ) (20,268 ) Total debt $ 373,336 $ 381,826

Note 10 - Accrued Payroll and P

Note 10 - Accrued Payroll and Payroll Expenses	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Accrued Payroll and Payroll Expenses [Text Block]	Note 10. The following table summarizes accrued payroll and expenses at April 30, 2020 October 31, 2019: April 30, October 31, (in thousands) 2020 2019 Accrued vacation $ 4,651 $ 4,638 Accrued bonus 1,971 3,177 Other accrued 2,528 1,362 Total accrued payroll and payroll expenses $ 9,150 $ 9,177

Note 11 - Accrued Expenses and

Note 11 - Accrued Expenses and Other Current Liabilities	6 Months Ended
	Apr. 30, 2020
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 April 30, 2020 October 31, 2019: April 30, October 31, (in thousands) 2020 2019 Accrued insurance $ 7,718 $ 6,105 Accrued interest 2,583 3,049 Accrued equipment purchases 5,449 15,343 Accrued sales and use tax 311 311 Accrued property taxes 639 915 Accrued professional fees 1,179 1,729 Other 2,763 654 Total accrued expenses and other liabilities $ 20,642 $ 28,106

Note 12 - Income Taxes

Note 12 - Income Taxes	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 12. For the second April 30, 2020, 2.2 61.2 3.6%. $1.6 $8.1 first six 2020, 3.4 65.1 5.2%. December 6, 2018 April 30, 2019, $1.2 $14.5 8.3%. November 1, 2018 December 5, 2018, $4.2 $26.8 15.7%. The factors impacting comparability between our effective tax rates for the periods discussed above are as follows: ( 1 The Predecessor recorded tax expense of $1.4 December 5, 2018 ( 2 The Successor included $0.8 April 30, 2019 $0.1 April 30, 2020 $0.0 December 5, 2018; ( 3 The Successor included $0.9 17% 19% April 30, 2020; ( 4 Of the $57.9 $11.9 $2.9 ( 5 Differences in our estimated full year income before tax and the related impact on our estimated full year effective tax rate that was applied to year to date losses for the Successor periods ended April 30, 2020 April 30, 2019. At April 30, 2020 October 31, 2019, $65.3 $69.0 April 30, 2020. $0.1 April 30, 2020 October 31, 2019 The Company had unrecognized tax benefits of $1.7 April 30, 2020 October 31, 2019. none On March 27, 2020, 2018, 2019 2020 five 163 30 50 no April 30, 2020. may 13. On March 17, 2020, 1968. March 31, 2020 17% 19%. $0.9 The Company received a demand letter on March 31, 2020 No not no

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Insurance As of April 30, 2020 October 31, 2019, Deductible General liability $ 250,000 General liability (in the case of accident and driver has completed NationsBuilders Insurance Services driver training) $ 125,000 Automobile $ 100,000 Workers' compensation $ 250,000 We had accrued $6.3 $5.0 April 30, 2020 October 31, 2019, 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. As of April 30, 2020 October 31, 2019, $1.4 $1.1 not third third $0.4 $0.3 April 30, 2020 October 31, 2019, 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 April 30, 2020, $1.2

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	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. December 6, 2018, 22,337,322 $231.4 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 On May 14, 2019, 18,098,166 $4.50 $77.4 3,980,166 $4.50, 25% As discussed below, on April 29, 2019, 2,101,213 1,707,175 April 30, 2020, 13,017,777 no The Company’s Series A Preferred Stock does not June 6, 2019) 1:1 December 6, 2022 7.0% $13.00 30 1:1 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 not Warrant Exchange On April 1, 2019, April 17, 2017 ( 0.2105 0.1538 On April 26, 2019, 9,982,123 11,100,000 April 29, 2019, 2,101,213 1,707,175 no $5.2 2019 second $5.2 $21.1 $26.3 April 30, 2020, 13,017,777 no

Note 15 - Stock-based Compensat

Note 15 - Stock-based Compensation	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 15. Successor The Company rolled forward certain vested options from the Predecessor (see discussion below) to 2,783,479 No $0.87 $6.09. During 2019, 2018 $0.01. one four 1. Time-based only – Awards vest in equal installments over a five 2. $13 first $13.00 30 first 1/3 three 3. $16 first $16.00 30 first 1/3 three 4. $19 first $19.00 30 first 1/3 three Included in the table below is a summary of the awards granted, including the location, type of award, fair value of awards, and the date that expense will be recognized through. In accordance with ASC 718, three six April 30, 2020 $1.4 $2.9 $0.4 three April 30, 2019 December 6, 2018 April 30, 2019. Location Type of Award Shares Awarded Fair Value of Awards Per Share Total Fair Value of Awards Date Expense will be Recognized Through (Straight-Line Basis) U.S. Time Based Only 1,156,630 $ 6.67 $ 7,714,722 12/6/2023 U.S. $13 Market/Time- Based 1,543,044 $ 4.47 $ 6,904,032 5/4/2024 U.S. $16 Market/Time- Based 1,543,044 $ 3.85 $ 5,940,038 8/27/2024 U.S. $19 Market/Time- Based 1,543,091 $ 3.34 $ 5,149,194 11/19/2024 U.S. Time Based Only 25,000 $ 4.05 $ 101,250 12/6/2023 U.S. $13 Market/Time- Based 25,000 $ 2.72 $ 67,919 5/4/2024 U.S. $16 Market/Time- Based 25,000 $ 2.34 $ 58,436 8/27/2024 U.S. $19 Market/Time- Based 25,000 $ 2.03 $ 50,654 11/19/2024 U.K. Time Based Only 164,744 $ 6.67 $ 1,098,842 12/6/2023 U.K. $13 Market/Time- Based 238,808 $ 4.46 $ 1,066,272 5/4/2024 U.K. $16 Market/Time- Based 238,808 $ 3.84 $ 917,096 8/27/2024 U.K. $19 Market/Time- Based 238,833 $ 3.33 $ 794,772 11/19/2024 Total 6,767,002 $ 29,863,227 Predecessor The Predecessor accounted for share-based awards in accordance with ASC Topic 718 Compensation–Stock Compensation 718” $0.6 4 November 1, 2018 December 5, 2018 $0.1

Note 16 - Earnings Per Share

Note 16 - Earnings Per Share	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 16. The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share two two two not not Successor At April 30, 2020 ( 1 13,017,777 $11.50, 2 5.5 3 1.2 4 0.8 5 2.5 The table below shows our basic and diluted EPS calculations for the three six April 30, 2020, three April 30, 2019, December 6, 2018 April 30, 2019: Successor (in thousands, except share and per share amounts) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 Net loss (numerator): Net loss attributable to Concrete Pumping Holdings, Inc. $ (58,968 ) $ (9,645 ) $ (61,714 ) $ (13,275 ) Less: Accretion of liquidation preference on preferred stock (470 ) (434 ) (943 ) (703 ) Less: Undistributed earnings allocated to participating securities - - - - Net loss attributable to common stockholders (numerator for basic earnings per share) $ (59,438 ) $ (10,079 ) $ (62,657 ) $ (13,978 ) Weighted average shares (denominator): Weighted average shares - basic 52,782,663 29,166,165 52,752,884 29,043,174 Weighted average shares - diluted 52,782,663 29,166,165 52,752,884 29,043,174 Basic loss per share $ (1.13 ) $ (0.35 ) $ (1.19 ) $ (0.48 ) Diluted loss per share $ (1.13 ) $ (0.35 ) $ (1.19 ) $ (0.48 ) Predecessor Under the terms and conditions of the Company’s Participating Preferred Stock Agreement, the holders of the preferred stock had 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 had a net loss or undistributed net loss, basic loss per share was 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: Predecessor (in thousands, except share and per share amounts) November 1, 2018 through December 5, 2018 Net loss (numerator): Net loss income attributable to Concrete Pumping Holdings, Inc. $ (22,575 ) Less: Accretion of liquidation preference on preferred stock (126 ) Less: Undistributed earnings allocated to preferred shares - Net (loss) available to common shareholders $ (22,701 ) Weighted average shares (denominator): Weighted average shares - basic 7,576,289 Weighted average shares - diluted 7,576,289 Antidilutive stock options 932,746 Basic loss per share $ (3.00 ) Diluted loss per share $ (3.00 )

Note 17 - Segment Reporting

Note 17 - Segment Reporting	6 Months Ended
	Apr. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 17. The Company conducts business through the following reportable segments based on geography and the nature of services sold: ● U.S. Concrete Pumping – Consists of concrete pumping services sold to customers in the U.S. Business in this segment is primarily performed under the Brundage-Bone and Capital trade names. ● U.K. Operations – Consists of concrete pumping services and leasing of concrete pumping equipment to customers in the U.K. Business in this segment is primarily performed under the Camfaud Concrete Pumps and Premier Concrete Pumping trade names. In addition to concrete pumping, we recently started operations of waste management services in the U.K. under the Eco-Pan trade name and the results of this business are included in this segment. This represents the Company’s foreign operations. ● U.S. Concrete Waste Management Services – 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. Business in this segment is performed under the Eco-Pan trade name. Any differences between segment reporting and consolidated results are reflected in Corporate and/or Intersegment below. The accounting policies of the reportable segments are the same as those described in Note 2. Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Revenue U.S. Concrete Pumping $ 57,459 $ 42,548 $ 112,564 $ 66,615 $ 16,659 U.K. Operations 8,401 12,689 19,086 18,504 5,143 U.S. Concrete Waste Management Services 8,306 6,751 16,589 10,839 2,628 Corporate 625 - 1,250 - 242 Intersegment (750 ) - (1,509 ) - (276 ) $ 74,041 $ 61,988 $ 147,980 $ 95,958 $ 24,396 Income (loss) before income taxes U.S. Concrete Pumping $ (47,054 ) $ (9,472 ) $ (50,928 ) $ (13,896 ) $ (27,354 ) U.K. Operations (15,446 ) 899 (16,454 ) (1,064 ) 207 U.S. Concrete Waste Management Services 893 (123 ) 1,464 (414 ) 225 Corporate 418 623 836 906 155 $ (61,189 ) $ (8,073 ) $ (65,082 ) $ (14,468 ) $ (26,767 ) Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 EBITDA U.S. Concrete Pumping $ (28,814 ) $ 5,812 $ (13,952 ) $ 11,348 $ (24,565 ) U.K. Operations (12,712 ) 4,298 (10,753 ) 4,431 1,587 U.S. Concrete Waste Management Services 3,553 2,580 6,803 4,161 388 Corporate 625 687 1,250 1,008 180 $ (37,348 ) $ 13,377 $ (16,652 ) $ 20,948 $ (22,410 ) Consolidated EBITDA reconciliation Net loss $ (58,968 ) $ (9,645 ) $ (61,714 ) $ (13,275 ) $ (22,575 ) Interest expense, net 8,765 9,318 18,268 14,910 1,644 Income tax benefit (2,221 ) 1,572 (3,368 ) (1,193 ) (4,192 ) Depreciation and amortization 15,076 12,132 30,162 20,506 2,713 EBITDA $ (37,348 ) $ 13,377 $ (16,652 ) $ 20,948 $ (22,410 ) Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Depreciation and amortization U.S. Concrete Pumping $ 10,144 $ 6,706 $ 20,148 $ 11,532 $ 1,635 U.K. Operations 2,065 2,659 4,261 4,297 890 U.S. Concrete Waste Management Services 2,660 2,703 5,339 4,575 163 Corporate 207 64 414 102 25 $ 15,076 $ 12,132 $ 30,162 $ 20,506 $ 2,713 Interest expense, net U.S. Concrete Pumping $ (8,096 ) $ (8,578 ) $ (16,828 ) $ (13,712 ) $ (1,154 ) U.K. Operations (669 ) (740 ) (1,440 ) (1,198 ) (490 ) U.S. Concrete Waste Management Services - - - - - Corporate - - - - - $ (8,765 ) $ (9,318 ) $ (18,268 ) $ (14,910 ) $ (1,644 ) Transaction costs including transaction-related debt extinguishment Corporate $ - $ 1,282 $ - $ 1,282 $ 30,562 $ - $ 1,282 $ - $ 1,282 $ 30,562 Total assets by segment for the periods presented are as follows: April 30, October 31, (in thousands) 2020 2019 Total Assets U.S. Concrete Pumping $ 593,808 $ 637,384 U.K. Operations 127,076 138,435 U.S. Concrete Waste Management Services 138,725 137,646 Corporate 24,860 24,223 Intersegment (80,297 ) (66,323 ) $ 804,172 $ 871,365 The U.S. and U.K. were the only regions that accounted for more than 10% no 10% April 30, 2020 October 31, 2019 Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Revenues U.S. $ 65,640 $ 49,299 $ 128,894 $ 77,454 $ 19,253 U.K. 8,401 12,689 19,086 18,504 5,143 $ 74,041 $ 61,988 $ 147,980 $ 95,958 $ 24,396 April 30, October 31, (in thousands) 2020 2019 Long Lived Assets U.S. $ 265,430 $ 263,363 U.K. 41,683 44,052 $ 307,113 $ 307,415

Note 18 - Related Party Transac

Note 18 - Related Party Transaction	6 Months Ended
	Apr. 30, 2020
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”), the Predecessor’s largest shareholder, to provide advisory, consulting and other professional services. Under the terms of the agreement the annual fee for these services was $4.0 September 2017 August 2019, $2.0 November 1, 2018 December 5, 2018, no

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Apr. 30, 2020
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 April 30, 2020 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 financial performance into two The Business Combination 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 Closing Date 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 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
Consolidation, Policy [Policy Text Block]	Principles of consolidation The Successor Consolidated Financial Statements include all accounts of the Company and its subsidiaries. The Predecessor Consolidated Financial Statements include all accounts of CPH and its subsidiaries. All intercompany balances and transactions have been eliminated.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with 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 consolidated financial statements and the reported amounts of revenue 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
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. The allowance for doubtful accounts was $0.7 $0.6 April 30, 2020 October 31, 2019,
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 April 30, 2020 October 31, 2019.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements The Financial Accounting Standard Board's (the “FASB”) standard on fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. This standard establishes three may Level 1 Level 2 1 Level 3
Debt, Policy [Policy Text Block]	Deferred financing costs Deferred financing costs representing third Debt issuance costs, including any original issue discounts, related to term loans are reflected as a direct deduction from the carrying amount of the long-term debt liability that is included in long term debt, net of discount for deferred financing costs in the accompanying consolidated balance sheets. Debt issuance costs related to revolving credit facilities are capitalized and reflected in deferred financing in the accompanying consolidated balance sheets.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill In accordance with ASC Topic 350, Intangibles–Goodwill and Other 350” may not two first no not second not During the second 2020, 19 19” one 2017 04, Intangibles — Goodwill and Other (ASC 350 2017 04” 8
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment are recorded at cost. 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: Buildings and improvements 15 to 40 years Capital lease assets—buildings 40 years Furniture and office equipment 2 to 7 years Machinery and equipment 3 to 25 years Transportation equipment 3 to 7 years
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) less accumulated amortization (if finite-lived). Intangible assets with finite lives, except for customer relationships, are amortized on a straight-line basis over their estimated useful lives. Customer relationships are amortized on an accelerated basis over their estimated useful lives. Intangible assets with indefinite lives are not 8
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets ASC 360, Property, Plant and Equipment 360 No April 30, 2020. not
Revenue [Policy Text Block]	Revenue recognition The Company generates revenues primarily from concrete pumping services in both the U.S. and U.K. Additionally, revenue is generated from the Company’s waste management business which consists of service fees charged to customers for the delivery of its 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 its revenue-producing transactions with customers and remits those taxes to the various governmental authorities as prescribed by the taxing jurisdictions in which it operates. The Company presents such taxes in its consolidated statement of operations on a net basis.
Share-based Payment Arrangement [Policy Text Block]	Stock-based compensation The Company follows ASC 718, Compensation—Stock Compensation (“ASC 718” No. 2016 09, Compensation—Stock Compensation (ASC 718
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 The Company's U.K. Operations segment files income tax returns in the U.K. and national statutes are generally open for one
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 Company's foreign subsidiaries are translated into U.S. Dollars using the period end exchange rates for the periods presented, and the consolidated statements of operations are translated at the average exchange rate for the periods presented. 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.
Earnings Per Share, Policy [Policy Text Block]	Earnings per share 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 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.
Business Combinations Policy [Policy Text Block]	Business combinations The Company applies the principles provided in ASC 805, Business Combinations (“ASC 805” 805.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations As of April 30, 2020, October 31, 2019, two Cash balances held at financial institutions may, The Company’s customer base is dispersed across the U.S. and U.K. The Company performs ongoing evaluations of its customers’ financial condition and requires no no 10

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Property, Plant and Equipment, Useful Life [Table Text Block]	Buildings and improvements 15 to 40 years Capital lease assets—buildings 40 years Furniture and office equipment 2 to 7 years Machinery and equipment 3 to 25 years Transportation equipment 3 to 7 years

Note 4 - Business Combinations

Note 4 - Business Combinations (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Consideration paid: $ 129,218 Net assets acquired: Current assets $ 748 Intangible assets 45,500 Property and equipment 56,467 Liabilities assumed (63 ) Total net assets acquired 102,652 Goodwill $ 26,566 Consideration paid: Cash $ 445,386 Fair value of rollover equity 164,908 Net working capital adjustment 4,050 Total consideration paid $ 614,344 Net assets acquired: Current assets $ 48,912 Intangible assets 208,063 Property and equipment 219,467 Liabilities assumed (110,245 ) Total net assets acquired 366,197 Goodwill $ 248,147
Business Acquisition, Pro Forma Information [Table Text Block]	(in thousands) Six Months Ended April 30, 2020 Six Months Ended April 30, 2019 Revenue $ 147,980 $ 24,396 Pro forma revenue adjustments by Business Combination Capital - 24,765 CPH - 95,958 Total pro forma revenue $ 147,980 $ 145,119 (in thousands) Six Months Ended April 30, 2020 Six Months Ended April 30, 2019 Net loss $ (61,714 ) $ (22,575 ) Pro forma net income (loss) adjustments by Business Combination Capital - 2,354 CPH - (13,275 ) Total pro forma net loss $ (61,714 ) $ (33,496 )

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurement (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	April 30, October 31, 2020 2019 (in thousands) Carrying Value Fair Value Carrying Value Fair Value Term loans $ 391,650 $ 347,345 $ 402,094 $ 394,052 Capital lease obligations 524 524 568 568

Note 6 - Prepaid Expenses and_2

Note 6 - Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Prepaid insurance $ 4,165 $ 1,416 Prepaid licenses and deposits 609 528 Prepaid rent 495 485 Other prepaids 1,698 949 Total prepaid expenses and other current assets $ 6,967 $ 3,378

Note 7 - Property, Plant and _2

Note 7 - Property, Plant and Equipment (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Land, building and improvements $ 26,572 $ 26,085 Capital leases—land and buildings 828 828 Machinery and equipment 304,206 295,741 Transportation equipment 2,156 2,223 Furniture and office equipment 1,075 1,209 Property, plant and equipment, gross 334,837 326,086 Less accumulated depreciation (27,724 ) (18,671 ) Property, plant and equipment, net $ 307,113 $ 307,415

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	April 30, October 31, 2020 2019 Gross Foreign Currency Net Gross Foreign Currency Net Carrying Accumulated Translation Carrying Carrying Accumulated Translation Carrying (in thousands) Value Impairments Amortization Adjustment Amount Value Amortization Adjustment Amount Customer relationship $ 193,042 $ - $ (48,719 ) $ 70 $ 144,393 $ 193,594 $ (31,861 ) $ (62 ) $ 161,671 Trade name 5,293 - (752 ) 9 4,550 5,434 (483 ) (7 ) 4,944 Trade name (indefinite life) 55,500 (5,000 ) - - 50,500 55,500 - - 55,500 Noncompete agreements 200 - (42 ) - 158 200 (22 ) - 178 Total intangibles $ 254,035 $ (5,000 ) $ (49,513 ) $ 79 $ 199,601 $ 254,728 $ (32,366 ) $ (69 ) $ 222,293
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands) 2020 (excluding the period from November 1, 2019 to April 30, 2020) $ 16,249 2021 26,855 2022 21,609 2023 17,176 2024 13,794 Thereafter 53,418 Total $ 149,101
Schedule of Goodwill [Table Text Block]	(in thousands) U.S. Concrete Pumping U.K. Operations U.S. Concrete Waste Management Services Corporate Total Balance at October 31, 2019 $ 185,782 $ 41,173 $ 49,133 $ - $ 276,088 Measurement-period adjustments 200 - - - 200 Impairments (38,500 ) (14,240 ) - - (52,740 ) Foreign currency translation - (1,073 ) - - (1,073 ) Balance at April 30, 2020 $ 147,482 $ 25,860 $ 49,133 $ - $ 222,475

Note 9 - Long Term Debt and R_2

Note 9 - Long Term Debt and Revolving Lines of Credit (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	(in thousands) 2020 (excluding the period from November 1, 2019 to April 30, 2020) $ 15,666 2021 20,888 2022 20,888 2023 20,888 2024 20,888 Thereafter 292,432 Total $ 391,650
Schedule of Debt [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Short term portion of term loan $ 20,888 $ 20,888 Long term portion of term loan 370,762 381,206 Total term loan 391,650 402,094 Less unamortized deferred financing costs (18,314 ) (20,268 ) Total debt $ 373,336 $ 381,826

Note 10 - Accrued Payroll and_2

Note 10 - Accrued Payroll and Payroll Expenses (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Accrued Payroll and Expenses [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Accrued vacation $ 4,651 $ 4,638 Accrued bonus 1,971 3,177 Other accrued 2,528 1,362 Total accrued payroll and payroll expenses $ 9,150 $ 9,177

Note 11 - Accrued Expenses an_2

Note 11 - Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Accrued insurance $ 7,718 $ 6,105 Accrued interest 2,583 3,049 Accrued equipment purchases 5,449 15,343 Accrued sales and use tax 311 311 Accrued property taxes 639 915 Accrued professional fees 1,179 1,729 Other 2,763 654 Total accrued expenses and other liabilities $ 20,642 $ 28,106

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Deductibles for General and Workers' Compensation Liability [Table Text Block]	Deductible General liability $ 250,000 General liability (in the case of accident and driver has completed NationsBuilders Insurance Services driver training) $ 125,000 Automobile $ 100,000 Workers' compensation $ 250,000

Note 15 - Stock-based Compens_2

Note 15 - Stock-based Compensation (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Share-based Payment Arrangement, Activity [Table Text Block]	Location Type of Award Shares Awarded Fair Value of Awards Per Share Total Fair Value of Awards Date Expense will be Recognized Through (Straight-Line Basis) U.S. Time Based Only 1,156,630 $ 6.67 $ 7,714,722 12/6/2023 U.S. $13 Market/Time- Based 1,543,044 $ 4.47 $ 6,904,032 5/4/2024 U.S. $16 Market/Time- Based 1,543,044 $ 3.85 $ 5,940,038 8/27/2024 U.S. $19 Market/Time- Based 1,543,091 $ 3.34 $ 5,149,194 11/19/2024 U.S. Time Based Only 25,000 $ 4.05 $ 101,250 12/6/2023 U.S. $13 Market/Time- Based 25,000 $ 2.72 $ 67,919 5/4/2024 U.S. $16 Market/Time- Based 25,000 $ 2.34 $ 58,436 8/27/2024 U.S. $19 Market/Time- Based 25,000 $ 2.03 $ 50,654 11/19/2024 U.K. Time Based Only 164,744 $ 6.67 $ 1,098,842 12/6/2023 U.K. $13 Market/Time- Based 238,808 $ 4.46 $ 1,066,272 5/4/2024 U.K. $16 Market/Time- Based 238,808 $ 3.84 $ 917,096 8/27/2024 U.K. $19 Market/Time- Based 238,833 $ 3.33 $ 794,772 11/19/2024 Total 6,767,002 $ 29,863,227

Note 16 - Earnings Per Share (T

Note 16 - Earnings Per Share (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Successor (in thousands, except share and per share amounts) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 Net loss (numerator): Net loss attributable to Concrete Pumping Holdings, Inc. $ (58,968 ) $ (9,645 ) $ (61,714 ) $ (13,275 ) Less: Accretion of liquidation preference on preferred stock (470 ) (434 ) (943 ) (703 ) Less: Undistributed earnings allocated to participating securities - - - - Net loss attributable to common stockholders (numerator for basic earnings per share) $ (59,438 ) $ (10,079 ) $ (62,657 ) $ (13,978 ) Weighted average shares (denominator): Weighted average shares - basic 52,782,663 29,166,165 52,752,884 29,043,174 Weighted average shares - diluted 52,782,663 29,166,165 52,752,884 29,043,174 Basic loss per share $ (1.13 ) $ (0.35 ) $ (1.19 ) $ (0.48 ) Diluted loss per share $ (1.13 ) $ (0.35 ) $ (1.19 ) $ (0.48 ) Predecessor (in thousands, except share and per share amounts) November 1, 2018 through December 5, 2018 Net loss (numerator): Net loss income attributable to Concrete Pumping Holdings, Inc. $ (22,575 ) Less: Accretion of liquidation preference on preferred stock (126 ) Less: Undistributed earnings allocated to preferred shares - Net (loss) available to common shareholders $ (22,701 ) Weighted average shares (denominator): Weighted average shares - basic 7,576,289 Weighted average shares - diluted 7,576,289 Antidilutive stock options 932,746 Basic loss per share $ (3.00 ) Diluted loss per share $ (3.00 )

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	6 Months Ended
	Apr. 30, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Revenue U.S. Concrete Pumping $ 57,459 $ 42,548 $ 112,564 $ 66,615 $ 16,659 U.K. Operations 8,401 12,689 19,086 18,504 5,143 U.S. Concrete Waste Management Services 8,306 6,751 16,589 10,839 2,628 Corporate 625 - 1,250 - 242 Intersegment (750 ) - (1,509 ) - (276 ) $ 74,041 $ 61,988 $ 147,980 $ 95,958 $ 24,396 Income (loss) before income taxes U.S. Concrete Pumping $ (47,054 ) $ (9,472 ) $ (50,928 ) $ (13,896 ) $ (27,354 ) U.K. Operations (15,446 ) 899 (16,454 ) (1,064 ) 207 U.S. Concrete Waste Management Services 893 (123 ) 1,464 (414 ) 225 Corporate 418 623 836 906 155 $ (61,189 ) $ (8,073 ) $ (65,082 ) $ (14,468 ) $ (26,767 ) Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 EBITDA U.S. Concrete Pumping $ (28,814 ) $ 5,812 $ (13,952 ) $ 11,348 $ (24,565 ) U.K. Operations (12,712 ) 4,298 (10,753 ) 4,431 1,587 U.S. Concrete Waste Management Services 3,553 2,580 6,803 4,161 388 Corporate 625 687 1,250 1,008 180 $ (37,348 ) $ 13,377 $ (16,652 ) $ 20,948 $ (22,410 ) Consolidated EBITDA reconciliation Net loss $ (58,968 ) $ (9,645 ) $ (61,714 ) $ (13,275 ) $ (22,575 ) Interest expense, net 8,765 9,318 18,268 14,910 1,644 Income tax benefit (2,221 ) 1,572 (3,368 ) (1,193 ) (4,192 ) Depreciation and amortization 15,076 12,132 30,162 20,506 2,713 EBITDA $ (37,348 ) $ 13,377 $ (16,652 ) $ 20,948 $ (22,410 ) Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Depreciation and amortization U.S. Concrete Pumping $ 10,144 $ 6,706 $ 20,148 $ 11,532 $ 1,635 U.K. Operations 2,065 2,659 4,261 4,297 890 U.S. Concrete Waste Management Services 2,660 2,703 5,339 4,575 163 Corporate 207 64 414 102 25 $ 15,076 $ 12,132 $ 30,162 $ 20,506 $ 2,713 Interest expense, net U.S. Concrete Pumping $ (8,096 ) $ (8,578 ) $ (16,828 ) $ (13,712 ) $ (1,154 ) U.K. Operations (669 ) (740 ) (1,440 ) (1,198 ) (490 ) U.S. Concrete Waste Management Services - - - - - Corporate - - - - - $ (8,765 ) $ (9,318 ) $ (18,268 ) $ (14,910 ) $ (1,644 ) Transaction costs including transaction-related debt extinguishment Corporate $ - $ 1,282 $ - $ 1,282 $ 30,562 $ - $ 1,282 $ - $ 1,282 $ 30,562
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	April 30, October 31, (in thousands) 2020 2019 Total Assets U.S. Concrete Pumping $ 593,808 $ 637,384 U.K. Operations 127,076 138,435 U.S. Concrete Waste Management Services 138,725 137,646 Corporate 24,860 24,223 Intersegment (80,297 ) (66,323 ) $ 804,172 $ 871,365
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Successor Predecessor (in thousands) Three Months Ended April 30, 2020 Three Months Ended April 30, 2019 Six Months Ended April 30, 2020 December 6, 2018 through April 30, 2019 November 1, 2018 through December 5, 2018 Revenues U.S. $ 65,640 $ 49,299 $ 128,894 $ 77,454 $ 19,253 U.K. 8,401 12,689 19,086 18,504 5,143 $ 74,041 $ 61,988 $ 147,980 $ 95,958 $ 24,396 April 30, October 31, (in thousands) 2020 2019 Long Lived Assets U.S. $ 265,430 $ 263,363 U.K. 41,683 44,052 $ 307,113 $ 307,415

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details Textual)	Apr. 30, 2020
Brundage-Bone [Member]
Number of Stores	90
Number of States in which Entity Operates	22
Camfaud [Member]
Number of Stores	28

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	6 Months Ended
	Apr. 30, 2020USD ($)	Oct. 31, 2019USD ($)
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 700	$ 600
Inventory Valuation Reserves, Ending Balance	0	$ 0
Impairment of Long-Lived Assets Held-for-use	$ 0
Supplier Concentration Risk [Member] | Cost of Goods and Service Benchmark [Member]
Number of Vendors	2	2

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	6 Months Ended
	Apr. 30, 2020
Building and Building Improvements [Member] | Minimum [Member]
Estimated useful lives (Year)	15 years
Assets Held under Capital Leases [Member]
Estimated useful lives (Year)	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives (Year)	2 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years
Transportation Equipment [Member] | Minimum [Member]
Estimated useful lives (Year)	3 years

Note 4 - Business Combination_2

Note 4 - Business Combinations (Details Textual) - USD ($) $ in Thousands	May 15, 2019	Dec. 06, 2018	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020	Oct. 31, 2019
Business Combination, Acquisition Related Costs			$ 14,167		$ 1,282	$ 1,282
Share-based Payment Arrangement, Accelerated Cost			600
Capital Pumping [Member]
Business Combination, Consideration Transferred, Total	$ 129,218
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	45,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Total	748
Capital Pumping [Member] | Trade Names, Indefinite-lived [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Total	5,500
Capital Pumping [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	$ 40,000
Finite-Lived Intangible Asset, Useful Life (Year)	15 years
CPH Acquisition [Member]
Business Combination, Consideration Transferred, Total		$ 614,344
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		208,063
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Total		48,912
Cash Acquired from Acquisition		1,000
Goodwill, Out of Period Adjustment								$ (3,400)
Business Combination, Transaction Bonuses		15,600
Share-based Payment Arrangement, Accelerated Cost		600
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities								$ (3,400)
CPH Acquisition [Member] | CPH [Member]
Business Combination, Acquisition Related Costs			14,200
Business Combination, Debt Extinguishment Costs			$ 16,400
CPH Acquisition [Member] | Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		$ 152,700
Finite-Lived Intangible Asset, Useful Life (Year)		15 years
CPH Acquisition [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		$ 55,400
Finite-Lived Intangible Asset, Useful Life (Year)		10 years

Note 4 - Business Combination_3

Note 4 - Business Combinations - Preliminary Allocation of Consideration to the Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	May 15, 2019	Dec. 06, 2018		Apr. 30, 2019	Apr. 30, 2020	Oct. 31, 2019
Goodwill					$ 222,475	$ 276,088
Capital Pumping [Member]
Consideration paid:	$ 129,218
Current assets	748
Intangible assets	45,500
Property and equipment	56,467
Liabilities assumed	(63)
Total net assets acquired	102,652
Goodwill	26,566
Total consideration paid	129,218
Total net assets acquired	$ 102,652
CPH Acquisition [Member]
Consideration paid:		$ 614,344
Current assets		48,912
Intangible assets		208,063
Property and equipment		219,467
Liabilities assumed		(110,245)
Total net assets acquired		366,197
Goodwill		248,147
Cash		445,386	[1]	$ 449,434
Fair value of rollover equity		164,908
Net working capital adjustment		4,050
Total consideration paid		614,344
Total net assets acquired		$ 366,197
[1]	Note: Cash in table above is net of $1.0 million in cash acquired

Note 4 - Business Combination_4

Note 4 - Business Combinations - Pro Forma Financial Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Revenue	$ 147,980	$ 24,396
Total pro forma revenue	147,980	145,119
Total pro forma net loss	(61,714)	(33,496)
Capital Pumping [Member]
Pro forma revenue adjustments by Business Combination		24,765
Pro forma net income adjustments by Business Combination		2,354
CPH Acquisition [Member]
Pro forma revenue adjustments by Business Combination		95,958
Pro forma net income adjustments by Business Combination		$ (13,275)

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurement (Details Textual) - Camfaud [Member] - Earnout Payments [Member] - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019	Nov. 30, 2016
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			$ 3,100
Business Combination, Contingent Consideration, Liability, Total	$ 0	$ 1,700

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurement - Fair Value of Long-term Debt (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Reported Value Measurement [Member] | Term Loan Agreement [Member]
Debt, fair value	$ 391,650	$ 402,094
Reported Value Measurement [Member] | Capital Lease Obligations [Member]
Debt, fair value	524	568
Estimate of Fair Value Measurement [Member] | Term Loan Agreement [Member]
Debt, fair value	347,345	394,052
Estimate of Fair Value Measurement [Member] | Capital Lease Obligations [Member]
Debt, fair value	$ 524	$ 568

Note 6 - Prepaid Expenses and_3

Note 6 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Prepaid insurance	$ 4,165	$ 1,416
Prepaid licenses and deposits	609	528
Prepaid rent	495	485
Other prepaids	1,698	949
Total prepaid expenses and other current assets	$ 6,967	$ 3,378

Note 7 - Property, Plant and _3

Note 7 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Depreciation, Total	$ 2.1	$ 6.5	$ 5.2	$ 8.7	$ 13

Note 7 - Property, Plant and _4

Note 7 - Property, Plant and Equipment - Components of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Property, plant and equipment, gross	$ 334,837	$ 326,086
Less accumulated depreciation	(27,724)	(18,671)
Property, plant and equipment, net	307,113	307,415
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	26,572	26,085
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	828	828
Machinery and Equipment [Member]
Property, plant and equipment, gross	304,206	295,741
Transportation Equipment [Member]
Property, plant and equipment, gross	2,156	2,223
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 1,075	$ 1,209

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Goodwill, Impairment Loss					$ 52,740
Amortization of Intangible Assets, Total	$ 700	$ 8,600	$ 7,000	$ 11,838	$ 17,147
US Concrete Pumping [Member]
Reporting Unit, Percentage of Carrying Amount In Excess of Fair Value		6.90%			6.90%
Goodwill, Impairment Loss		$ 38,500			$ 38,500
UK Operations [Member]
Reporting Unit, Percentage of Carrying Amount In Excess of Fair Value		14.80%			14.80%
Goodwill, Impairment Loss		$ 14,400			$ 14,400
US Concrete Waste Management Services [Member]
Reporting Unit, Percentage of Carrying Amount In Excess of Fair Value		4.50%			4.50%
Goodwill, Impairment Loss					$ 0
Brundage-Bone Concrete Pumping, Trade Name [Member]
Indefinite-lived Intangible Assets, Carrying Value in Excess of Fair Value, Percent		11.80%			11.80%
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 5,000			$ 5,000
Indefinite-Lived Trade Names		$ 37,300			$ 37,300
Eco-Pan, Trade Name [Member]
Indefinite-lived Intangible Assets, Carrying Value in Excess of Fair Value, Percent		7.80%			7.80%
Indefinite-Lived Trade Names		$ 7,700			$ 7,700
Capital Pumping, Trade Name [Member]
Indefinite-lived Intangible Assets, Carrying Value in Excess of Fair Value, Percent		109.10%			109.10%
Indefinite-Lived Trade Names		$ 5,500			$ 5,500

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Apr. 30, 2020	Oct. 31, 2019
Impairments	$ (5,000)
Accumulated amortization	(49,513)	$ (32,366)
CTA	79	(69)
Net carrying amount	149,101
Gross carrying value	254,035	254,728
Net carrying amount	199,601	222,293
Trade Names, Indefinite-lived [Member]
Impairments	(5,000)
Net carrying amount		4,944
Gross carrying value, indefinite	55,500	55,500
Net carrying amount, indefinite	50,500	55,500
Customer Relationships [Member]
Gross carrying value	193,042	193,594
Impairments
Accumulated amortization	(48,719)	(31,861)
CTA	70	(62)
Net carrying amount	144,393	161,671
Trade Names [Member]
Gross carrying value	5,293	5,434
Impairments
Accumulated amortization	(752)	(483)
CTA	9	(7)
Net carrying amount	4,550
Noncompete Agreements [Member]
Gross carrying value	200	200
Impairments
Accumulated amortization	(42)	(22)
CTA
Net carrying amount	$ 158	$ 178

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Intangible Assets Amortization Expense (Details) $ in Thousands	Apr. 30, 2020USD ($)
2020 (excluding the period from November 1, 2019 to April 30, 2020)	$ 16,249
2021	26,855
2022	21,609
2023	17,176
2024	13,794
Thereafter	53,418
Total	$ 149,101

Note 8 - Goodwill and Intangi_6

Note 8 - Goodwill and Intangible Assets - Goodwill by Reportable Segment (Details) $ in Thousands	6 Months Ended
	Apr. 30, 2020USD ($)
Balance	$ 276,088
Measurement-period adjustments	200
Impairments	(52,740)
Foreign currency translation	(1,073)
Balance	222,475
Corporate, Non-Segment [Member]
Balance
Measurement-period adjustments
Impairments
Foreign currency translation
Balance
US Concrete Pumping [Member] | Operating Segments [Member]
Balance	185,782
Measurement-period adjustments	200
Impairments	(38,500)
Foreign currency translation
Balance	147,482
UK Concrete Pumping [Member] | Operating Segments [Member]
Balance	41,173
Measurement-period adjustments
Impairments	(14,240)
Foreign currency translation	(1,073)
Balance	25,860
Eco-Pan [Member] | Operating Segments [Member]
Balance	49,133
Measurement-period adjustments
Impairments
Foreign currency translation
Balance	$ 49,133

Note 9 - Long Term Debt and R_3

Note 9 - Long Term Debt and Revolving Lines of Credit (Details Textual) - USD ($) $ in Thousands

May 15, 2019

Dec. 06, 2018

Dec. 05, 2018

Apr. 30, 2018

Nov. 30, 2016

Aug. 31, 2014

Sep. 30, 2017

Apr. 30, 2020

Oct. 31, 2019

Oct. 31, 2018

Oct. 02, 2017

Jul. 31, 2017

Long-term Debt, Total

$ 373,336

$ 381,826

Long-term Debt, Gross

391,650

$ 402,094

Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost

$ 16,400

Asset Backed Revolving Credit Facility [Member]

Long-term Line of Credit, Total

39,200

Maximum [Member] | Asset Backed Revolving Credit Facility [Member]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

0.50%

Senior Secured Notes [Member]

Debt Instrument, Interest Rate, Stated Percentage

10.375%

Proceeds from Issuance of Debt

$ 15,000

$ 40,000

$ 140,000

Repayments of Debt

$ 26,000

Debt Instrument, Premium Percent

104.00%

Long-term Debt, Gross

$ 15,600

Debt Instrument, Unamortized Premium, Total

$ 600

Seller Notes [Member] | Former Owners of Camfaud [Member]

Debt Instrument, Face Amount

$ 6,200

Debt Instrument, Interest Rate, Stated Percentage

5.00%

Seller Notes [Member] | Former Owners of Reilly [Member]

Debt Instrument, Face Amount

$ 1,900

Debt Instrument, Interest Rate, Stated Percentage

5.00%

Asset Backed Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 60,000

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] | Standby Letters of Credit [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 7,500

Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 7,500

Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 65,000

The UK Revolver [Member]

Debt Instrument, Basis Spread on Variable Rate

2.00%

Line of Credit Facility, Maximum Borrowing Capacity

$ 28,000

Base Rate [Member] | Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]

Debt Instrument, Basis Spread on Variable Rate

1.25%

London Interbank Offered Rate (LIBOR) [Member] | Asset Backed Revolving Credit Facility [Member] | Other Loan Borrowings [Member]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Term Loan Agreement [Member]

Debt Instrument, Face Amount

$ 357,000

Proceeds from Issuance of Long-term Debt, Total

$ 60,000

Debt Instrument, Interest Rate, Stated Percentage

5.00%

Long-term Debt, Total

$ 391,700

Term Loan Agreement [Member] | Eurodollar [Member]

Debt Instrument, Basis Spread on Variable Rate

6.00%

Term Loan Agreement [Member] | Base Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

5.00%

Average Excess Availability, Tranche One [Member] | Revolving Credit Facility [Member]

Line of Credit Facility, Quarterly Average Excess Availability, Percent

66.67%

Average Excess Availability, Tranche One [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

2.00%

Average Excess Availability, Tranche Two [Member] | Revolving Credit Facility [Member] | Minimum [Member]

Line of Credit Facility, Quarterly Average Excess Availability, Percent

33.33%

Average Excess Availability, Tranche Two [Member] | Revolving Credit Facility [Member] | Maximum [Member]

Line of Credit Facility, Quarterly Average Excess Availability, Percent

66.67%

Average Excess Availability, Tranche Two [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Average Excess Availability, Tranche Three [Member] | Revolving Credit Facility [Member]

Line of Credit Facility, Quarterly Average Excess Availability, Percent

33.33%

Average Excess Availability, Tranche Three [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]

Debt Instrument, Basis Spread on Variable Rate

2.50%

Transferred From the Revolver Balance to a 3-month Line of Credit [Member] | Revolving Credit Facility [Member]

Long-term Line of Credit, Total

$ 35,000

Note 9 - Long Term Debt and R_4

Note 9 - Long Term Debt and Revolving Lines of Credit - Future Amortization Expense (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
2020 (excluding the period from November 1, 2019 to April 30, 2020)	$ 15,666
2021	20,888
2022	20,888
2023	20,888
2024	20,888
Thereafter	292,432
Total	$ 391,650	$ 402,094

Note 9 - Long Term Debt and R_5

Note 9 - Long Term Debt and Revolving Lines of Credit - Long-term Debt (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Long term portion of term loan	$ 352,448	$ 360,938
Total term loan	391,650	402,094
Less unamortized deferred financing costs	(18,314)	(20,268)
Total debt	373,336	381,826
Term Loan [Member]
Short term portion of term loan	20,888	20,888
Long term portion of term loan	$ 370,762	$ 381,206

Note 10 - Accrued Payroll and_3

Note 10 - Accrued Payroll and Payroll Expenses - Accrued Payroll and Expenses (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Accrued vacation	$ 4,651	$ 4,638
Accrued bonus	1,971	3,177
Other accrued	2,528	1,362
Total accrued payroll and payroll expenses	$ 9,150	$ 9,177

Note 11 - Accrued Expenses an_3

Note 11 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Accrued insurance	$ 7,718	$ 6,105
Accrued interest	2,583	3,049
Accrued equipment purchases	5,449	15,343
Accrued sales and use tax	311	311
Accrued property taxes	639	915
Accrued professional fees	1,179	1,729
Other	2,763	654
Total accrued expenses and other liabilities	$ 20,642	$ 28,106

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended		5 Months Ended		6 Months Ended
	Apr. 30, 2020	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Mar. 31, 2020	Apr. 30, 2019	Apr. 30, 2020	Oct. 31, 2019
Income Tax Expense (Benefit), Total		$ (4,192)	$ (2,221)	$ 1,572		$ (1,193)	$ (3,368)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total		$ (26,767)	$ (61,189)	(8,073)		$ (14,468)	$ (65,082)
Effective Income Tax Rate Reconciliation, Percent, Total		15.70%	3.60%			8.30%	5.20%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amount, Total		$ 1,400
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount		0				$ 800	$ 100
Goodwill and Intangible Asset Impairment, Total			$ 57,944				57,944
Goodwill and Intangible Asset Impairment, Deductible for Tax Purposes							11,900
Effective Income Tax Rate Reconciliation, Goodwill and Intangible Impairment Loss, Amount							2,900
Deferred Tax Assets, Net, Total	$ 65,300		65,300				65,300	$ 69,000
Unrecognized Tax Benefits, Ending Balance	1,700		1,700				1,700	1,700
Foreign Tax Authority [Member]
Deferred Tax Assets, Valuation Allowance, Total	100		$ 100				100	$ 100
Her Majesty's Revenue and Customs (HMRC) [Member]
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount	$ 900						$ 900
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	19.00%				17.00%

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	Apr. 30, 2020	Oct. 31, 2019
Letters of Credit Outstanding, Amount	$ 1.2
Standby Letters of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	7.5
Bank Account to Facilitate Administration of Claims [Member]
Restricted Cash, Total	0.4	$ 0.3
Accrued Liabilities and Other Liabilities [Member]
Self-insurance, Accrued Expenses for Claims Incurred But Not Reported and Estimated Losses Reported	6.3	5
Self-insurance, Accrued Expenses for Health Claims Incurred But Not Reoprted	$ 1.4	$ 1.1

Note 13 - Commitments and Con_4

Note 13 - Commitments and Contingencies - Deductibles for General and Worker's Compensation Liability (Details)	Apr. 30, 2020USD ($)
General liability	$ 250,000
General liability (in the case of accident and driver has completed NationsBuilders Insurance Services driver training)	125,000
Automobile	100,000
Workers' compensation	$ 250,000

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity (Details Textual) $ / shares in Units, $ in Thousands	Jun. 06, 2019$ / sharesshares	May 14, 2019USD ($)$ / sharesshares	Apr. 29, 2019shares	Apr. 26, 2019shares	Apr. 01, 2019	Dec. 06, 2018USD ($)$ / sharesshares	Jan. 31, 2019USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2019USD ($)	Apr. 30, 2020USD ($)$ / sharesshares	Oct. 31, 2019$ / sharesshares
Stock Redeemed or Called During Period, Value | $							$ 16,010
Common Stock, Shares Authorized (in shares)						500,000,000				500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares						$ 0.0001				$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized (in shares)						10,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares						$ 0.0001
Common Stock, Shares, Issued, Total (in shares)						28,847,707				58,221,934	58,253,220
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)						34,100,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)						1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares						$ 11.50				$ 11.50
Preferred Stock, Shares Outstanding, Ending Balance (in shares)						2,450,980
Proceeds from Issuance of Common Stock | $									$ 96,901
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)	1
Convertible Preferred Stock, Additional Cumulative Amount, Accrue Annual Rate	7.00%
Convertible Preferred Stock, Convertible, Stock Price Trigger (in dollars per share) | $ / shares	$ 13
Debt Instrument, Consecutive Period (Day)	30 days
Adjustment to Equity Related to Issuance of Shares in Exchange for Warrants | $
Par Value of Warrant in APIC | $								21,100
Stock Issued During Period, Value, Issued in Exchange for Warrant | $								26,300
Common Stock, Shares, Outstanding, Ending Balance (in shares)						28,847,707				58,221,934	58,253,220
Additional Paid-in Capital [Member]
Stock Redeemed or Called During Period, Value | $							12,433
Adjustment to Equity Related to Issuance of Shares in Exchange for Warrants | $								5,158
Retained Earnings [Member]
Stock Redeemed or Called During Period, Value | $							$ 3,577
Adjustment to Equity Related to Issuance of Shares in Exchange for Warrants | $								$ (5,158)
Public Warrants [Member]
Number of Shares Issued in Exchange for Warrants (in shares)			2,101,213
Class of Warrant or Right, Outstanding (in shares)										13,017,777
Warrant Exchange for Common Stock, Exchange Ratio					0.2105
Numer of Warrants Tendered for Exchange (in shares)				9,982,123
Private Warrants [Member]
Number of Shares Issued in Exchange for Warrants (in shares)			1,707,175
Class of Warrant or Right, Outstanding (in shares)										0	0
Warrant Exchange for Common Stock, Exchange Ratio					0.1538
Numer of Warrants Tendered for Exchange (in shares)				11,100,000
Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)		18,098,166
Shares Issued, Price Per Share (in dollars per share) | $ / shares		$ 4.50
Proceeds from Issuance of Common Stock | $		$ 77,400
Public Offering [Member] | Directors, Officers, Stockholders [Member]
Stock Issued During Period, Shares, New Issues (in shares)		3,980,166
Shares Issued, Price Per Share (in dollars per share) | $ / shares		$ 4.50
Percentage of Shares Issued		25.00%
Common Class A [Member]
Stock Redeemed or Called During Period, Shares (in shares)						22,337,322
Stock Redeemed or Called During Period, Value | $						$ 231,400
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage						0.00%

Note 15 - Stock-based Compens_3

Note 15 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended	11 Months Ended	12 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020	Oct. 31, 2019	Oct. 31, 2019
Equivalent Vested Options Rolled Forward from Predecessor to Successor (in shares)						2,783,479
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)						$ 0.87
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)						6.09
Share-based Payment Arrangement, Accelerated Cost	$ 0.6
Time Based Only [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							5 years
The $13 Market/Time- Based [Member] | Closing Price of $13.00 for 30 Consecutive Days [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							33.30%
The $16 Market/Time- Based [Member] | Closing Price of $16.00 for 30 Consecutive Days [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							33.30%
The $19 Market/Time- Based [Member] | Closing Price of $19.00 for 30 Consecutive Days [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							33.30%
The 2018 Omnibus Incentive Plan [Member]
Share-based Payment Arrangement, Expense	$ 0.1	$ 1.4	$ 0.4	$ 0.4	$ 2.9
The 2018 Omnibus Incentive Plan [Member] | UNITED KINGDOM
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)						$ 0.01	$ 0.01

Note 15 - Stock-based Compens_4

Note 15 - Stock-based Compensation - Summary of Awards Granted (Details)	17 Months Ended
	Apr. 30, 2020USD ($)$ / sharesshares
UNITED STATES | Time Based Only [Member] | Share-based Payment Arrangement, Tranche One [Member]
Shares Awarded (in shares) | shares	1,156,630
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 6.67
Total Fair Value of Awards | $	$ 7,714,722
UNITED STATES | Time Based Only [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Shares Awarded (in shares) | shares	25,000
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 4.05
Total Fair Value of Awards | $	$ 101,250
UNITED STATES | The $13 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche One [Member]
Shares Awarded (in shares) | shares	1,543,044
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 4.47
Total Fair Value of Awards | $	$ 6,904,032
UNITED STATES | The $13 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Shares Awarded (in shares) | shares	25,000
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 2.72
Total Fair Value of Awards | $	$ 67,919
UNITED STATES | The $16 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche One [Member]
Shares Awarded (in shares) | shares	1,543,044
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 3.85
Total Fair Value of Awards | $	$ 5,940,038
UNITED STATES | The $16 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Shares Awarded (in shares) | shares	25,000
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 2.34
Total Fair Value of Awards | $	$ 58,436
UNITED STATES | The $19 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche One [Member]
Shares Awarded (in shares) | shares	1,543,091
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 3.34
Total Fair Value of Awards | $	$ 5,149,194
UNITED STATES | The $19 Market/Time- Based [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Shares Awarded (in shares) | shares	25,000
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 2.03
Total Fair Value of Awards | $	$ 50,654
UNITED KINGDOM
Shares Awarded (in shares) | shares	6,767,002
Individual Fair Value of Awards (in dollars per share) | $ / shares
Total Fair Value of Awards | $	$ 29,863,227
UNITED KINGDOM | Time Based Only [Member]
Shares Awarded (in shares) | shares	164,744
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 6.67
Total Fair Value of Awards | $	$ 1,098,842
UNITED KINGDOM | The $13 Market/Time- Based [Member]
Shares Awarded (in shares) | shares	238,808
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 4.46
Total Fair Value of Awards | $	$ 1,066,272
UNITED KINGDOM | The $16 Market/Time- Based [Member]
Shares Awarded (in shares) | shares	238,808
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 3.84
Total Fair Value of Awards | $	$ 917,096
UNITED KINGDOM | The $19 Market/Time- Based [Member]
Shares Awarded (in shares) | shares	238,833
Individual Fair Value of Awards (in dollars per share) | $ / shares	$ 3.33
Total Fair Value of Awards | $	$ 794,772

Note 16 - Earnings Per Share (D

Note 16 - Earnings Per Share (Details Textual)	1 Months Ended	6 Months Ended
	Dec. 05, 2018shares	Apr. 30, 2020$ / sharesshares	Dec. 06, 2018$ / shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	932,746
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares		$ 11.50	$ 11.50
Dividends, Common Stock, Ratio		1
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		13,017,777
Unvested Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		5,500,000
Unvested Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		1,200,000
Vested Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		800,000
Series A Preferred Stocks [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		2,500,000

Note 16 - Earnings Per Share -

Note 16 - Earnings Per Share - Calculation of Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended			5 Months Ended	6 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Apr. 30, 2020	Jan. 31, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Net loss attributable to Concrete Pumping Holdings, Inc.	$ (22,575)	$ (3,630)	$ (58,968)	$ (2,746)	$ (9,645)	$ (13,275)	$ (61,714)
Less accretion of liquidation preference on preferred stock	(126)		(470)		(434)	(703)	(943)
Less: Undistributed earnings allocated to participating securities
Net loss attributable to common stockholders (numerator for basic earnings per share)	$ (22,701)		$ (59,438)		$ (10,079)	$ (13,978)	$ (62,657)
Weighted average shares - basic (in shares)	7,576,289		52,782,663		29,166,165	29,043,174	52,752,884
Weighted average shares - diluted (in shares)	7,576,289		52,782,663		29,166,165	29,043,174	52,752,884
Basic loss per share (in dollars per share)	$ (3)		$ (1.13)		$ (0.35)	$ (0.48)	$ (1.19)
Diluted loss per share (in dollars per share)	$ (3)		$ (1.13)		$ (0.35)	$ (0.48)	$ (1.19)
Less: Accretion of liquidation preference on preferred stock	$ (126)		$ (470)		$ (434)	$ (703)	$ (943)
Less: Undistributed earnings allocated to preferred shares
Antidilutive stock options (in shares)	932,746

Note 17 - Segment Reporting - O

Note 17 - Segment Reporting - Operating Information (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended			5 Months Ended	6 Months Ended
	Dec. 05, 2018	Jan. 31, 2019	Apr. 30, 2020	Jan. 31, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020
Revenue	$ 24,396		$ 74,041		$ 61,988	$ 95,958	$ 147,980
Income (loss) before income taxes	(26,767)		(61,189)		(8,073)	(14,468)	(65,082)
EBITDA	(22,410)		(37,348)		13,377	20,948	(16,652)
Net income (loss)	(22,575)	$ (3,630)	(58,968)	$ (2,746)	(9,645)	(13,275)	(61,714)
Interest expense, net	1,644		8,765		9,318	14,910	18,268
Income tax expense (benefit)	(4,192)		(2,221)		1,572	(1,193)	(3,368)
Depreciation and amortization	2,713		15,076		12,132	20,506	30,162
Interest expense, net	(1,644)		(8,765)		(9,318)	(14,910)	(18,268)
Transaction costs	30,562				1,282	1,282
Operating Segments [Member] | US Concrete Pumping [Member]
Revenue	16,659		57,459		42,548	66,615	112,564
Income (loss) before income taxes	(27,354)		(47,054)		(9,472)	(13,896)	(50,928)
EBITDA	(24,565)		(28,814)		5,812	11,348	(13,952)
Interest expense, net	1,154		8,096		8,578	13,712	16,828
Depreciation and amortization	1,635		10,144		6,706	11,532	20,148
Interest expense, net	(1,154)		(8,096)		(8,578)	(13,712)	(16,828)
Operating Segments [Member] | UK Concrete Pumping [Member]
Revenue	5,143		8,401		12,689	18,504	19,086
Income (loss) before income taxes	207		(15,446)		899	(1,064)	(16,454)
EBITDA	1,587		(12,712)		4,298	4,431	(10,753)
Interest expense, net	490		669		740	1,198	1,440
Depreciation and amortization	890		2,065		2,659	4,297	4,261
Interest expense, net	(490)		(669)		(740)	(1,198)	(1,440)
Operating Segments [Member] | US Concrete Waste Management Services [Member]
Revenue	2,628		8,306		6,751	10,839	16,589
Income (loss) before income taxes	225		893		(123)	(414)	1,464
EBITDA	388		3,553		2,580	4,161	6,803
Interest expense, net
Depreciation and amortization	163		2,660		2,703	4,575	5,339
Interest expense, net
Corporate, Non-Segment [Member]
Revenue	242		625				1,250
Income (loss) before income taxes	155		418		623	906	836
EBITDA	180		625		687	1,008	1,250
Interest expense, net
Depreciation and amortization	25		207		64	102	414
Interest expense, net
Transaction costs	30,562				1,282	1,282
Intersegment Eliminations [Member]
Revenue	$ (276)		$ (750)				$ (1,509)

Note 17 - Segment Reporting - T

Note 17 - Segment Reporting - Total Assets by Segment (Details) - USD ($) $ in Thousands	Apr. 30, 2020	Oct. 31, 2019
Total assets	$ 804,172	$ 871,365
Corporate, Non-Segment [Member]
Total assets	24,860	24,223
Intersegment Eliminations [Member]
Total assets	(80,297)	(66,323)
US Concrete Pumping [Member] | Operating Segments [Member]
Total assets	593,808	637,384
UK Concrete Pumping [Member] | Operating Segments [Member]
Total assets	127,076	138,435
US Concrete Waste Management Services [Member] | Operating Segments [Member]
Total assets	$ 138,725	$ 137,646

Note 17 - Segment Reporting - R

Note 17 - Segment Reporting - Revenue and Long-Lived Assets by Geographical Areas (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 05, 2018	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2020	Oct. 31, 2019
Revenue	$ 24,396	$ 74,041	$ 61,988	$ 95,958	$ 147,980
Long Lived Assets		307,113			307,113	$ 307,415
UNITED STATES
Revenue	19,253	65,640	49,299	77,454	128,894
Long Lived Assets		265,430			265,430	263,363
UNITED KINGDOM
Revenue	$ 5,143	8,401	$ 12,689	$ 18,504	19,086
Long Lived Assets		$ 41,683			$ 41,683	$ 44,052

Note 18 - Related Party Trans_2

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