Kaival Brands Innovations (KAVL) 10-Q 12 Sep 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jul. 31, 2022	Sep. 07, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--10-31
Entity File Number	000-56016
Entity Registrant Name	KAIVAL BRANDS INNOVATIONS GROUP, INC.
Entity Central Index Key	0001762239
Entity Tax Identification Number	83-3492907
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	4460 Old Dixie Highway
Entity Address, City or Town	Grant
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32949
City Area Code	(833)
Local Phone Number	452-4825
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	KAVL
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		56,169,090

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jul. 31, 2022	Oct. 31, 2021
CURRENT ASSETS:
Cash	$ 3,358,124	$ 7,760,228
Restricted Cash	0	65,007
Accounts receivable	1,448,298	1,985,186
Inventory deposit – related party		2,925,000
Inventories	5,849,310	15,326,370
Prepaid expenses	463,304	319,531
Income tax receivable	1,753,594	1,753,594
Total current assets	12,872,630	30,134,916
Right of use asset- operating lease	1,245,474	55,604
TOTAL ASSETS	14,118,104	30,190,520
CURRENT LIABILITIES:
Accounts payable	153,322	242,829
Accounts payable- related party	790,242	12,667,769
Accrued expenses	544,748	579,604
Customer deposits	143,620
Operating lease obligation – short term	161,550	13,020
Customer refund due		316,800
Total current liabilities	1,793,482	13,820,022
LONG TERM LIABILITIES
Operating lease obligation, net of current portion	1,094,622	46,185
TOTAL LIABILITIES	2,888,104	13,866,207
STOCKHOLDERS’ EQUITY:
Preferred stock 5,000,000 shares authorized; Series A Convertible Preferred stock ($.001 par value, 3,000,000 shares authorized, 0 and 3,000,000 issued and outstanding as of July 31, 2022 and October 31, 2021, respectively)		3,000
Common stock ($0.001 par value, 1,000,000,000 shares authorized, 56,169,090 and 30,195,312 issued and outstanding as of July 31, 2022 and October 31, 2021, respectively)	56,169	30,195
Additional paid-in capital	28,085,787	21,551,959
Accumulated deficit	(16,911,956)	(5,260,841)
Total Stockholders’ Equity	11,230,000	16,324,313
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$ 14,118,104	$ 30,190,520

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jul. 31, 2022	Oct. 31, 2021
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	56,169,090	30,195,312
Common stock, shares outstanding	56,169,090	30,195,312
Series A Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	3,000,000
Preferred stock, shares outsanding	0	3,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2022	Jul. 31, 2021	Jul. 31, 2022	Jul. 31, 2021
Revenues
Revenues, net	$ 3,854,012	$ 3,116,507	$ 9,788,368	$ 59,238,561
Revenues - related parties	29,319	70,600	60,469	132,145
Excise tax on products	(36,070)	4,313	(99,669)	(668,687)
Total revenues	3,847,261	3,191,420	9,749,168	58,702,019
Cost of revenue
Cost of revenue - related party	3,365,010	3,175,440	9,477,060	47,446,894
Cost of revenue - other	40,186	100,270	133,283	256,538
Total cost of revenue	3,405,196	3,275,710	9,610,343	47,703,432
Gross profit (loss)	442,065	(84,290)	138,825	10,998,587
Operating expenses
Advertising and Promotion	657,561	710,832	2,011,131	2,472,019
General & Administrative expenses	3,641,495	2,642,200	9,784,616	15,618,548
Total operating expenses	4,299,056	3,353,032	11,795,747	18,090,567
Other Income
Interest income		16		392
Total Other Income		16		392
Loss before income taxes provision	(3,856,991)	(3,437,306)	(11,656,922)	(7,091,588)
Provision for income taxes		300	5,807	(292,844)
Net loss	$ (3,856,991)	$ (3,437,006)	$ (11,651,115)	$ (7,384,432)
Net loss per common share - basic and diluted	$ (0.09)	$ (0.15)	$ (0.34)	$ (0.32)
Weighted average number of common shares outstanding - basic and diluted	41,493,644	23,603,306	34,259,009	23,380,268

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Oct. 31, 2020	$ 3,000	$ 23,107	$ 618,904	$ 3,772,597	$ 4,417,608
Balance at beginning (in shares) at Oct. 31, 2020	3,000,000	23,106,886
Issuance of common shares for employee compensation		$ 45	76,655		76,700
Issuance of common shares for employee compensation (in shares)		44,583
Common shares settled and cancelled		$ (18)	(30,493)		(30,511)
Common shares settled and cancelled (in shares)		(17,625)
Issuance of common shares for compensation		$ 172	1,034,424		1,034,596
Issuance of common shares for compensation (in shares)		172,129
Net loss				311,501	311,501
Ending balance, value at Jan. 31, 2021	$ 3,000	$ 23,306	1,699,490	4,084,098	5,809,894
Balance at end (in shares) at Jan. 31, 2021	3,000,000	23,305,973
Issuance of common shares for employee compensation		$ 65	647,396		647,461
Issuance of common shares for employee compensation (in shares)		64,583
Common shares settled and cancelled		$ (21)	(47,443)		(47,464)
Common shares settled and cancelled (in shares)		(20,505)
Issuance of common shares for compensation		$ 217	6,494,338		6,494,555
Issuance of common shares for compensation (in shares)		216,924
Stock Option Expenses			579,699		579,699
Net loss				(4,258,927)	(4,258,927)
Ending balance, value at Apr. 30, 2021	$ 3,000	$ 23,567	9,373,480	(174,829)	9,225,218
Balance at end (in shares) at Apr. 30, 2021	3,000,000	23,566,975
Issuance of common shares for employee compensation		$ 56	16,478		16,534
Issuance of common shares for employee compensation (in shares)		56,250
Common shares settled and cancelled		$ (23)	(123,690)		(123,713)
Common shares settled and cancelled (in shares)		(22,628)
Stock Option Expenses			688,511		688,511
Net loss				(3,437,006)	(3,437,006)
Ending balance, value at Jul. 31, 2021	$ 3,000	$ 23,600	9,954,779	(3,611,835)	6,369,544
Balance at end (in shares) at Jul. 31, 2021	3,000,000	23,600,597
Beginning balance, value at Oct. 31, 2021	$ 3,000	$ 30,195	21,551,959	(5,260,841)	16,324,313
Balance at beginning (in shares) at Oct. 31, 2021	3,000,000	30,195,312
Stock Issued for Services – RSUs		$ 61	110,189		110,250
Stock Issued for Services RSU, (in shares)		61,250
Common shares settled and cancelled		$ (20)	(35,739)		(35,759)
Common shares settled and cancelled (in shares)		(19,866)
Stock Option Expenses			309,700		309,700
Net loss				(2,781,964)	(2,781,964)
Ending balance, value at Jan. 31, 2022	$ 3,000	$ 30,236	21,936,109	(8,042,805)	13,926,540
Balance at end (in shares) at Jan. 31, 2022	3,000,000	30,236,696
Stock Issued for Services – RSUs		$ 62	61,944		62,006
Stock Issued for Services RSU, (in shares)		62,006
Common shares settled and cancelled		$ (24)	(24,034)		(24,058)
Common shares settled and cancelled (in shares)		(24,058)
Common Shares Issued for Services		$ 18	18,142		18,160
Stock Issued for Services - Restricted Common Shares (in shares)		18,160
Exercise of common stock warrants		$ 874	1,565,316		1,566,190
Exercise of common stock warrants, shares		873,286
Stock Option Expenses			2,616,192		2,616,192
Net loss				(5,012,160)	(5,012,160)
Ending balance, value at Apr. 30, 2022	$ 3,000	$ 31,166	26,173,669	(13,054,965)	13,152,870
Balance at end (in shares) at Apr. 30, 2022	3,000,000	31,166,090
Exercise of common stock warrants		$ 3	5,697		5,700
Exercise of common stock warrants, shares		3,000
Converted Series A preferred stock to Common Shares	$ (3,000)	$ 25,000	(22,000)
Converted Series A preferred stock to Common Shares (in shares)	(3,000,000)	25,000,000
Stock Option Expenses			1,928,421		1,928,421
Net loss				(3,856,991)	(3,856,991)
Ending balance, value at Jul. 31, 2022		$ 56,169	$ 28,085,787	$ (16,911,956)	$ 11,230,000
Balance at end (in shares) at Jul. 31, 2022		56,169,090

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (11,651,115)	$ (7,384,432)
Adjustment to reconcile net loss to net cash used in operating activities:
Stock based compensation	190,416	8,269,846
Stock option expense	4,854,313	1,268,210
ROU operating lease expense	86,385	10,887
Changes in current assets and liabilities:
Accounts receivable	536,888	(6,322,852)
Accounts receivable – related parties		15,360
Prepaid expenses	(143,773)	(229,167)
Inventory	9,477,060	(14,940,817)
Inventory deposit– related party	2,925,000
Accounts payable	(89,507)	284,303
Accounts payable – related party	(11,877,527)	15,404,401
Accrued expenses	(34,856)	(693,818)
Customer deposits	143,620	(623,096)
Income tax accrual		(1,331,856)
Customer refund due	(316,800)
Right of use liabilities – operating lease	(79,288)	(8,547)
Net cash used in operating activities	(5,979,184)	(6,281,578)
CASH FLOWS FROM FINANCING ACTIVITIES:
Stock warrant exercises	1,571,890
Settled RSUs with cash	(59,817)	(201,688)
Cash flows provided by (used in) financing activities	1,512,073	(201,685)
Net change in cash and restricted cash	(4,467,111)	(6,483,266)
Beginning cash and restricted cash balance	7,825,235	7,421,701
Ending cash and restricted cash balance	3,358,124	938,435
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
Income taxes paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion of 3M shares of Series A Preferred Stock into 25M shares of Common Stock	25,000
New ROU leased asset recognized	$ 1,276,255

Organization and Description of

Organization and Description of Business	9 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
Organization and Description of Business	Note 1 – Organization and Description of Business Kaival Brands Innovations Group, Inc. (the “Company,” the “Registrant,” “we,” “us,” or “our”), formerly known as Quick Start Holdings, Inc., was incorporated on September 4, 2018 in the State of Delaware. Description of Business In March 2020, the Company commenced business operations as a result of becoming the exclusive distributor of certain ENDS and related components (the “Products”) manufactured by Bidi Vapor, LLC (“Bidi”), a related party company that is also owned by Nirajkumar Patel, the Chief Science and Regulatory Officer of the Company. On March 9, 2020, the Company entered into an exclusive distribution agreement (the “Distribution Agreement”) with Bidi, which Distribution Agreement was amended and restated on May 21, 2020 and again on April 20, 2021 (collectively, the “A&R Distribution Agreement”). Pursuant to the A&R Distribution Agreement, Bidi granted the Company an exclusive worldwide right to distribute the Products for sale and resale to both retail level customers and non-retail level customers. Currently, the Products consist primarily of the “BIDI ® On August 31, 2020, the Company formed Kaival Labs, Inc., a Delaware corporation (herein referred to as “Kaival Labs”), as a wholly owned subsidiary of the Company, for the purpose of developing Company-branded and white-label products and services. On March 11, 2022, the Company formed Kaival Brands International, LLC, a Delaware limited liability company (herein referred to as “KBI”), as a wholly owned subsidiary of the Company, for the purpose of entering into an international licensing agreement with Philip Morris Products S.A. (“PMPSA”), a wholly owned affiliate of Philip Morris International Inc. (“PMI”). On July 16, 2021, the Company filed a Certificate of Amendment to the Restated Certificate of Incorporation, as amended, with the Secretary of State of the State of Delaware to effect a 1-for-12 reverse stock split (the “Reverse Stock Split”) of the shares of the Company’s common stock, par value $ 0.001 Current Product Offerings Pursuant to the Third A&R Distribution Agreement, the Company sells and resells electronic nicotine delivery systems, which it may refer to herein as “ENDS Products”, or “e-cigarettes”, to non-retail level customers. The sole Product the Company resells is the “BIDI ® ® On July 14, 2021, the Company announced plans to launch its first Kaival-branded product, a Hemp CBD vaping product. In addition to its branded formulation, the Company anticipates that it will also provide white label, wholesale solutions for other product manufacturers through its subsidiary, Kaival Labs. The Company has not yet launched any branded product, nor has it begun to provide white label wholesale solutions for other product manufacturers. COVID-19 Impact In March 2020, the World Health Organization (the “WHO”) announced a global health emergency because of a new strain of coronavirus (“COVID-19”) originating in Wuhan, China and the risks to the international community as the virus spread globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in global exposure. The Company was indirectly impacted by supply chain issues and regulatory oversight. The Company believes that many retailers and distributers relaxed their compliance standards as an indirect result of COVID-19 for two reasons: (i) government enforcement of regulations was very limited due to imposed social restrictions, resulting in less in-person monitor enforcement by government officials and (ii) retail stores experienced light foot traffic from customers due to COVID-19 restrictions and fears, which resulted in relaxed compliance in an effort to generate additional revenue. Impact of the FDA PMTA Decision and Subsequent Court Actions As of March 2022, the FDA announced that it has taken action on over 99% of applications and issued Marketing Denial Orders (“MDOs”) for more than 1,167,000 non-tobacco flavored ENDS products, while issuing zero marketing authorizations for such products. Bidi, along with nearly every other company in the ENDS industry, received a MDO for its non-tobacco flavored ENDS products. With respect to Bidi, the MDO covered all non-tobacco flavored BIDI® Sticks, including its Arctic (menthol) BIDI® Stick. As a result, beginning in September 2021, Bidi pursued multiple avenues to challenge the MDO. First, on September 21, 2021, separate from the judicial appeal of the MDO in its entirety, Bidi filed a 21 C.F.R. § 10.75 internal FDA review request specifically of the decision to include the Arctic (menthol) BIDI® Stick in the MDO. In May 2022, the FDA issued a determination that it views the Arctic BIDI® Stick as a flavored ENDS product, and not strictly a menthol flavored product. On September 29, 2021, Bidi petitioned the U.S. Court of Appeals for the Eleventh Circuit (the “11th Circuit”) to review the FDA’s denial of the PMTAs for its non-tobacco flavored BIDI® Stick ENDS, arguing that it was arbitrary and capricious under the Administrative Procedure Act (“APA”), as well as ultra vires, for the FDA not to conduct any scientific review of Bidi’s comprehensive applications, as required by the Tobacco Control Act (“TCA”), to determine whether the BIDI® Sticks are “appropriate for the protection of the public health”. Bidi further argued that the FDA violated due process and the APA by failing to provide fair notice of the FDA’s new requirement for ENDS companies to conduct long-term comparative smoking cessation studies for their flavored products, and that FDA should have gone through the notice and comment rulemaking process for this requirement. On October 14, 2021, Bidi requested that the FDA re-review the MDO and reconsider its position that Bidi did not include certain scientific data in its applications sufficient to allow the PMTAs to proceed to scientific review. In light of this request, on October 22, 2021, pursuant to 21 C.F.R. § 10.35(a), the FDA issued an administrative stay of Bidi’s MDO pending its re-review. Subsequently, the FDA decided not to rescind the MDO and lifted its administrative stay on December 17, 2021. Following the lifting of the FDA’s administrative stay, Bidi filed a renewed motion to stay the MDO with the 11th Circuit. On February 1, 2022, the appellate court granted Bidi’s motion to stay (i.e., put on hold) the MDO, pending the litigation on the merits. Oral arguments in the merits-based proceeding were held on May 17, 2022. On August 23, 2022, the U.S. Court of Appeals for the Eleventh Circuit set aside the MDO issued to the non-tobacco flavored BIDI® Sticks and remanded Bidi’s Premarket Tobacco Product Application (“PMTA”) back to FDA for further review. Specifically, the Court held that the MDO was “arbitrary and capricious” in violation of the Administrative Procedure Act (“APA”) because FDA failed to consider the relevant evidence before it, specifically Bidi’s aggressive and comprehensive marketing and sales-access-restrictions plans designed to prevent youth appeal and access. See Bidi Vapor LLC v. U.S. Food & Drug Administration FDA could appeal the 11th Circuit’s decision by seeking a panel rehearing or a rehearing “en banc” (a review by the entire 11th Circuit, not just the panel that issued the decision) within 45 days of the decision (i.e., by October 7, 2022) or, within 90 days of the final judgment being entered, by filing a petition for writ of certiorari seeking review by the U.S. Supreme Court. If FDA files a petition for a panel rehearing or rehearing en banc, then the 11 th Alternatively, FDA could decide not to appeal the 11th Circuit’s decision and move forward with a review of Bidi’s PMTA on remand, as directed by the Court. It is unclear how long this process could take or how FDA might prioritize Bidi’s application. For example, earlier in 2022, in a PMTA MDO challenge in the 9th Circuit, FDA agreed to re-review its basis of the petitioner My Vape Order’s MDO; the parties accordingly requested the court place the MDO appeal in abeyance pending completion of FDA’s re-review. FDA estimated that it would not be able to complete its re-review of those PMTAs until at least January 2024. See My Vape Order, Inc. v. U.S. Food & Drug Administration While FDA could narrowly interpret the Court’s ruling as an order to review only Bidi’s marketing and sales-access restrictions plans, the Company believes that the 11th Circuit’s opinion makes clear that all relevant evidence in an application must be considered. A complete scientific review of the PMTA would require FDA to review all of this information before making an “appropriate for the protection of public health” (known as “APPH”) determination; based on FDA’s history, this scientific review process could take 1-2 years to complete, or longer. In the event of a decision adverse to Bidi following a rehearing by the 11th Circuit or from the Supreme Court, or if the FDA otherwise chooses to enforce against Bidi, because its products are not yet authorized, or if the FDA issues another MDO for Bidi’s non-tobacco flavored ENDS after completing its review of the PMTAs on remand, Bidi will be forced to cease the continued sale of its non-tobacco flavored BIDI® Stick products in the United States, thereby resulting in the Company being unable to distribute such products, leaving only the tobacco-flavored (Classic) BIDI® Sticks for sale in the United States (pending FDA’s review of that PMTA), and the Company’s business and financial condition would be materially adversely affected. The Company cannot provide any assurances as to the timing or outcome of a potential appeal of the 11th Circuit’s decision, or FDA’s review of the PMTAs on remand. Separately, on or about May 13, 2022, FDA placed the tobacco-flavored Classic BIDI® Stick into the final Phase III scientific review.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policie	9 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policie	Note 2 – Basis of Presentation and Significant Accounting Policie Principles of Consolidation The consolidated financial statements include the financial statements of the Company’s wholly-owned subsidiaries, Kaival Labs and KBI. Intercompany transactions are eliminated. Basis of Presentation The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Annual Report on Form 10-K on February 16, 2022 (the “2021 Annual Report”). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements, which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the 2021 Annual Report have been omitted. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates. Cash and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no 3,358,124 7,825,235 Restricted cash consists of cash held in short-term escrow as required. As of July 31, 2022, and October 31, 2021, the Company had $ 0 65,007 The following table sets forth a reconciliation of cash, and restricted cash reported in the consolidated balance sheet and the consolidated statements of cash flows that agrees to the total of those amounts presented in the consolidated statements of cash flows. Restrictions on Cash and Cash Equivalents July 31, 2022 October 31, 2021 Cash $ 3,358,124 $ 7,760,228 Restricted cash — 65,007 Total cash and restricted cash shown in statement of cash flows $ 3,358,124 $ 7,825,235 Advertising and Promotion All advertising, promotion and marketing expenses, including commissions, are expensed when incurred. Accounts Receivable and Allowance for Doubtful Accounts Receivables are stated at cost, net of an allowance for doubtful accounts. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of accounts receivables. A considerable amount of judgment is required in assessing the amount of the allowance and the Company considers the historical level of credit losses and collection history and applies percentages to aged receivable categories. The Company makes judgments about the creditworthiness of debtors based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the debtors were to deteriorate, resulting in their inability to make payments, a larger allowance may be required. As of July 31, 2022, based upon management’s assessment of the accounts receivable aging and the customers’ payment history, the Company has determined that no allowance for doubtful accounts was required. As of October 31, 2021, the Company also determined that no Inventories Inventories are stated at the lower of cost and net realizable value. Cost includes all costs of purchase and other costs incurred in bringing the inventories to their present location and condition. The Company determines cost based on the “first in-first out” method. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. All inventories were stored at the primary leased warehouse, which is owned by Just Pick, LLC (“Just Pick”), a related party owned and controlled by Nirajkumar Patel, and (i) were purchased from Bidi, a related party, as of October 31, 2021 and July 31, 2022, and; (ii) only consisted of finished goods. Based upon fiscal year 2021 inventory management procedures and their results, that have continued through the quarter ended July 31, 2022, the Company has determined that no Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers 2,556,930 Customer Deposits The Company accepts partial payments for orders from wholesale customers, which it holds as deposits or deferred revenue, until the Company has received full payment and orders are shipped to the customer. Revenue for these orders is recognized at time of shipment to the customer. As of July 31, 2022, the Company had received $ 143,620 no Customer Refunds The Company infrequently has a need to adjust the size of an order after it has been shipped, received, and paid for, due to the customer oversizing the order for more product that it can realistically sell at that time. If and when this occurs, the Company will ask the customer to return the over allotted Products. Once received and inspected, the Company will issue a refund for the Product return. As of July 31, 2022 and October 31, 2021, the Company had customer refunds due in the amounts equal to approximately $ 0 316,800 Customer Agreements In connection with the Distribution Agreement and subsequent A&R Agreements, the Company entered into Sub-Distribution Agreements with the Company’s wholesale customers, whereby the Company appointed the counterparties as non-exclusive sub-distributors. Pursuant to the Sub-Distribution Agreements, the sub-distributors agreed to purchase for resale the Products in such quantities as they should need to properly service non-retail customers within the Territory. Products Revenue The Company generates revenue from the sale of the Products to non-retail customers. The Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied and control of the Products has been transferred to the customer. In most situations, transfer of control is considered complete when the Products have been shipped to the customer. The Company determines that a customer obtains control of the Product upon shipment when title of such product and risk of loss transfer to the customer. The Company’s shipping and handling costs are fulfillment costs and such amounts are classified as part of cost of sales. The Company’s sales arrangements for retail sales usually require full prepayment before delivery of the Products. The advance payment is not considered a significant financing component because the period between when the Company transfers a promised good to a customer and when the customer pays for that good is short. The Company offers credit sales arrangements to non-retail (or wholesale) customers and monitors the collectability of each credit sale routinely. Revenue is measured by the transaction price, which is defined as the amount of consideration expected to be received in exchange for providing goods to customers. The transaction price is adjusted for estimates of known or expected variable consideration, which includes refunds and returns as well as incentive offers and promotional discounts on current orders. Estimates for sales returns are based on, among other things, an assessment of historical trends, information from customers, and anticipated returns related to current sales activity. These estimates are established in the period of sale and reduce revenue in the period of the sale. Variable consideration related to incentive offers and promotional programs are recorded as a reduction to revenue based on amounts the Company expects to collect. Estimates are regularly updated and the impact of any adjustments are recognized in the period the adjustments are identified. In many cases, key sales terms such as pricing and quantities ordered are established at the time an order is placed and incentives have very short-term durations. Amounts billed and due from customers are short term in nature and are classified as receivables since payments are unconditional and only the passage of time related to credit terms is required before payments are due. The Company does not grant payment financing terms greater than one year. Payments received in advance of revenue recognition are recorded as customer deposits. Concentration of Revenues and Accounts Receivable For the nine months ended July 31, 2022, approximately 37%, or $ 3,628,691 1,399,106 Favs Business had an outstanding balance of approximately $ 1,075,425 132,474 For the nine months ended July 31, 2021, approximately 30%, or $ 18,435,648 9,598,426 7,663,490 Favs Business, with an outstanding balance of approximately $ 6,641,912 545,879 Share-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, referred to herein as “SBP”) based on the grant-date fair value of the award. That cost is recognized over the period during which a recipient is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. The fair value of each option granted during the fiscal nine-month period ended July 31, 2022 and at October 31, 2021 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions As of July 31, 2022 As of October 31, 2021 Expected dividend yield 0 % 0 % Expected option term (years) 10 10 Expected volatility 281.34 301.53 % 294.55 301.53 Risk-free interest rate 1.62 3.13 % 1.19 1.62 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Common Stock. The assumed discount rate was the default risk-free ten-year interest rate for U.S. Treasury bills. The Company’s stock option expense for the fiscal three and nine months ended July 31, 2022 was $ 1,928,421 4,854,313 Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures ● Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2022. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash, restricted cash, accounts receivable, and accounts payable. Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements. Reclassification Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings or financial position.

Going Concern

Going Concern	9 Months Ended
	Jul. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 – Going Concern As shown in the accompanying consolidated financial statements, the Company has incurred significant recurring losses and negative cash flows from operations due to various factors such as: (i) uncertainty surrounding the PMTA process with FDA, (ii) lack of enforcement on illegally marketed competition, and (iii) the MDO that was issued to Bidi Vapor on its flavored ENDS products. These factors raise substantial doubt about the Company’s ability to continue as a going concern. However, the MDO has now been set aside and remanded by the 11th Circuit. It is possible that FDA could appeal the 11th Circuit’s decision. Such a process could take months before a final decision is made, at which point Bidi could evaluate its legal options in the event of an adverse decision. The Company anticipates being able to continue marketing and selling the BIDI® Sticks, subject to FDA’s enforcement discretion, for at least the duration of such an appeal. Alternatively, FDA could decide not to appeal the 11th Circuit’s decision and move forward with a review of Bidi’s PMTA on remand, as directed by the Court. A complete scientific review of the PMTA would require FDA to review all of this information before making an APPH determination; based on FDA’s history, this scientific review process could take 1-2 years to complete, or longer. An extended impact, or a negative ruling on an FDA appeal of the decision, or the FDA ultimately not authorizing Bidi’s non-tobacco flavored applications upon re-evaluation could have a material and adverse effect on the Company’s sales, earnings, and liquidity. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

Leases

Leases	9 Months Ended
	Jul. 31, 2022
Leases
Leases	Note 4 – Leases The Company capitalizes all leased assets pursuant to ASU 2016-02, Leases (Topic 842) T Office and Storage Space On June 10, 2022, the Company entered into a Lease Agreement (the “2022 Lease”) with Just Pick for approximately 21,332 rentable square feet combined in the office building and warehouse located at 4460 Old Dixie Highway, Grant Valkaria, Florida 32949 (the “Premises”), together with all improvements thereon. Just Pick is considered a related party to the Company because the Company’s Chief Science and Regulatory Officer and director, Mr. Nirajkumar Patel, owns and controls Just Pick. The Company must pay Just Pick base rent equal to $ 17,776 5 18,665 19,554 20,443 22,220 23,998 As of July 31, 2022 and October 31, 2021, the ROU lease asset, net of accumulated amortization, was $ 1,245,474 55,604 1,276,300 4.5 14,529 86,385 13,020 46,185 59,205 161,550 1,094,622 1,256,172 Schedule of Future Minimum Rental Payments for Operating Leases 2022 2023 2024 2025 2026 Thereafter Total Lease payments $ 53,330 $ 217,467 $ 228,134 $ 238,800 $ 253,614 $ 450,935 $ 1,442,280 Less discount imputed interest (186,108 ) Present value of future payments 1,256,172 Less current obligations (161,550 ) Long term lease obligations $ 1,094,622

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Jul. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 5 – Stockholders’ Equity Additional Paid-In Capital During the nine months ended July 31, 2022, $ 4,854,313 130,502 1,571,013 6,555,828 Preferred Shares Converted The authorized preferred stock of the Company consists of 5,000,000 3,000,000 as a result of the Reverse Stock Split, the conversion rate was adjusted such that each share of the Series A Preferred Stock is convertible into approximately 8.33 shares of Common Stock. 3,000,000 3,000,000 8.33 25,000,000 5,000,000 0 Common Shares Issued The Company implemented the Reverse Stock Split, effective prior to the opening of the market on July 20, 2021. The Reverse Stock Split was implemented by the Company in support of its application to list on the Nasdaq Capital Market (“Nasdaq”). As a result of the Reverse Stock Split at a ratio of 1-for-12 During the three months ended July 31, 2022, on June 14, 2022, stockholders of the Company exercised 3,000 3,000 5,700 876,286 1,571,890 The authorized Common Stock of the Company consists of 1,000,000,000 0.001 56,169,090 30,195,312 During the three months ended April 30, 2022, the Company issued 18,160 shares of Common Stock with the fair value of $ 18,160 to two vendors who provide legal and advertising and promotions services to the Company. Those vendors preferred to be paid in shares of Common Stock instead of cash for the services they performed and billed the Company. Warrant Shares Issued As part of the Company’s underwritten public offering in September 2021, the Company issued warrants to purchase a total of 4,053,750 1.90 876,286 1,571,890 0 4.25 The following is a summary of the stock warrant activity during the fiscal nine months ended July 31, 2022 and the year ended October 31, 2021. Share-based Payment Arrangement, Option, Activity Nine Months Ended July 31, 2022 Year Ended October 31, 2021 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Warrants Outstanding at Beginning of the Period 3,173,922 $ 1.90 — $ 1.90 Granted — — 4,053,750 1.90 Exercised (876,286 ) 1.90 (879,828 ) 1.90 Warrants Outstanding and Exercisable at End of Period 2,297,636 $ 1.90 3,173,922 $ 1.90 Restricted Stock Unit Awards On November 5, 2021, the Company issued 61,250 shares of Common Stock to 7 employees in accordance with the vesting schedules set forth in restricted stock unit (“RSU”) agreements previously entered into with such employees, resulting in the recognition of approximately $110,250 of share-based compensation. Of the shares issued to employees, 19,866 shares were withheld by the Company to satisfy tax withholding obligations and/or satisfy cash settlement options to employees, equaling approximately $35,759. On February 5, 2022, the Company issued 62,006 shares of Common Stock to 7 employees in accordance with the vesting schedules set forth in RSU agreements previously entered into with such employees, resulting in the recognition of $62,006 of share-based compensation. Of the shares issued to employees, 24,058 shares were withheld by the Company to satisfy tax withholding obligations and/or satisfy cash settlement options to employees, equaling approximately $24,058. On March 4, 2022, the Company’s Board approved the termination of the RSU agreements with the consent of the employees. At the time these agreements were terminated, there remained 1,564,166 unvested RSUs with approximately $4,457,875 of related unvested compensation. Common Stock Compensation Transition Plan Stock Options During fiscal year 2021, the Company granted options exercisable for up to 150,000 shares of Common Stock of which 15,000 fully vested on March 17, 2021, 7,500 fully vested on June 30, 2021, 41,667 fully vested on December 1, 2021, 17,500 vested on March 17, 2022, 8,750 vest on June 30, 2022 and 1,248 vest over the next year on March 17, 2023 and June 30, 2023. The options have exercise prices ranging from $9.12 to $28.68 per share. On July 19, 2021, two of the stock option agreements, exercisable for an aggregate of 50,000 shares of Common Stock, were modified to accelerate the full vesting period from 3 years to 2 years. On June 24, 2022, 33,333 of the stock options reference above were canceled and a further 25,002 were cancelled in the current quarter. 2,448,412 376,249 On February 27, 2022, non-qualified stock options exercisable for up to 200,000 200,000 294.93 347,082 142,916 On April 22, 2022, non-qualified stock options exercisable for up to 75,000 75,000 80,984 25,515 The Company granted new options during the three months ended July 31, 2022. On May 18, 2022, non-qualified stock options exercisable for up to 500,000 500,000 193,451 321,546 On March 4, 2022 options exercisable for up to an aggregate of 1,385,600 The fair values of the options on the grant dates, as noted above, were approximately $ 3,948,948 2.85 294.55 10 1.62 493,619 2,797,172 1,151,771 Common Stock Compensation Transition Plan On June 24, 2022, non-qualified stock options exercisable for up to 875,000 shares of Common Stock were awarded to two officers and three board members of the Company. These stock options have a ten-year term from the grant date, with 375,000 fully vested on June 24, 2022, and 500,000 vest over the next 2 years on June 23, 2023 and June 23, 2024 . The fair value of the options on the grant dates was $1,504,990 using a Black-Scholes option pricing model with the following assumptions: stock price $1.72 per share (based on the quoted trading price on the date of grant), a computed volatility of 283.12%, expected term of 10 years, and a risk-free interest rate of 3.13%. As of July 31, 2022, the amortization expense and unamortized expense for these stock options for the three months ended July 31, 2022 was $712,183 and $792,807. These options have a weighted average remaining life of 9.43 9.78 0 Common Stock Compensation Transition Plan During the second quarter of fiscal year 2021 the Board and executive management began cost reduction discussions, including the reduction of non-cash items such as equity compensation awards. Those discussions stalled primarily due to the focus on other corporate events of significant value. In the first and second fiscal quarters of 2022, the Board resumed serious discussions, assessments, and evaluations regarding the equity compensation awarded to its officers and employees. The Board ultimately approved a stock option program for equity awards granted to its officers and employees. The Compensation Committee spent considerable time, effort, and resources designing this program, which was finalized in February 2022 and approved in March 2022. While evaluating and designing this program, the Compensation Committee did not utilize any aspects of value to the employees or other features. Therefore, the termination of the RSU program and the newly adopted stock option program were developed completely independent of each other and terminated and implemented, respectively, distinctly and simultaneously. Management concluded under ASC 718 these transactions are a cancelation and replacement whereby total compensation cost measured at the date of a cancellation and replacement is the portion of the grant-date fair value of the original award for which the service is expected to be rendered at that date plus the incremental cost resulting from the cancellation and replacement. Incremental cost is measured as the excess of the fair value of the replacement award over the fair value of the cancelled award at the cancellation date in which there was none since the fair value of the replacement award was less than the fair value of the canceled award. The outcomes of this decision and the transition on March 4, 2022 resulting in: (i) the termination of the RSU program for all executive officers and employees, consisting of 1,564,166 unvested RSUs and (ii) the implementation a new stock option program for executive officers and employees. The stock options granted pursuant to the program will have ten-year terms from the grant date, with one-half of the shares vesting on the grant date and the remaining one-half of the shares vesting on the first anniversary of the grant date. Please reference the Stock Options

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Jul. 31, 2022
Related Party Transactions [Abstract]
Related-Party Transactions	Note 6 – Related-Party Transactions In March 2020, the Company commenced business operations as a result of becoming the exclusive distributor of certain ENDS and related components (the “Products”) manufactured by Bidi, a related party company that is also owned by Nirajkumar Patel, the Chief Science and Regulatory Officer of the Company. Revenue and Accounts Receivable During the nine months ended July 31, 2022, the Company recognized revenue of $ 60,469 During the nine months ended July 31, 2021, the Company recognized revenue of approximately $ 132,145 680 Concentration Purchases and Accounts Payable During the nine months ended July 31, 2022, the Company did not purchase Products from Bidi, a related party controlled by Nirajkumar Patel. Sales of Products during the first nine months of fiscal year 2022 were drawn from the inventory purchase made on September 6, 2021. Inventory quality control expenses were paid by the Company on behalf of Bidi during the nine months ended July 31, 2022 in the amount of approximately $ 654,500 790,242 5,849,310 Leased Office Space and Storage Space On August 1, 2020, the Company began leasing office space for its main corporate office in Grant, Florida. The five-year lease agreement is with a related party, Just Pick. The Company’s Chief Science and Regulatory Officer is an officer of Just Pick. The liability for rent not paid from the beginning of this lease, which ended June 9, 2022, through July 31, 2022 is $ 23,367 On June 10, 2022, the Company entered into a Lease Agreement (the “2022 Lease”) with Just Pick for approximately 21,332 rentable square feet combined in the office building and warehouse located at 4460 Old Dixie Highway, Grant Valkaria, Florida 32949 (the “Premises”), together with all improvements thereon. Just Pick is considered a related party to the Company because the Company’s Chief Science and Regulatory Officer and director, Mr. Nirajkumar Patel, owns and controls Just Pick. Any changes, alterations, additions, or improvements to the Premises made by the Company becomes the property of Just Pick unless prior to the 2022 Lease expiration, the Company removes such improvements and restores the Premises to the same condition as existed on the Commencement Date. The 2022 Lease contains customary representations, warranties, covenants, indemnification provisions, default provisions, and termination provisions. License Agreements On June 10, 2022, Bidi entered into a License Agreement (the “License Agreement”) with KBI, pursuant to which KBI has the exclusive irrevocable license to use Bidi’s licensed intellectual property to the extent necessary for KBI to fulfill its obligations set forth in the Deed of Licensing Agreement, dated June 13, 2022 (the “PMI License Agreement”), by and between KBI and PMPSA. Such irrevocable license includes: (i) the right of KBI to grant sub-licenses to PMPSA under the PMI License Agreement for the express purposes set forth in the PMI License Agreement, but for no other purpose; (ii) the right of KBI to grant to PMPSA the right to grant sub-sub-licenses in the manner set forth in the PMI License Agreement, but for no other purpose; and (iii) certain branding rights to the extent (but only to the extent) necessary to permit KBI to perform its obligations to PMPSA as set forth in the PMI License Agreement. Pursuant to the License Agreement, if at any time, KBI receives any license of PMPSA intellectual property from PMPSA or any of its affiliates in the manner contemplated by the PMI License Agreement, KBI will grant Bidi an irrevocable sub-license of all right, title, and interest of KBI in and to that PMPSA intellectual property. In addition, Bidi and KBI agree that any amount payable and all net royalties payable to KBI under the PMI License Agreement will be apportioned equally between Bidi and KBI in a manner such that each will ultimately receive fifty percent (50%) thereof. The License Agreement contains customary representations, warranties, covenants, and indemnification provisions. Deed of Licensing Agreement On June 13, 2022, KBI entered into the PMI License Agreement with PMPSA, effective as of May 13, 2022 (the “PMI Commencement Date”). Pursuant to the PMI License Agreement, KBI granted PMPSA an exclusive irrevocable license to use its technology, documentation, and intellectual property to make, distribute, and sell disposable nicotine e-cigarettes Products based on the intellectual property in certain international markets set forth in the PMI License Agreement (the “PMI Markets”). The Company has the exclusive international distribution rights to the Products and, in order to allow KBI to fulfill its obligations set forth in the PMI License Agreement, has contributed the international distribution rights for the PMI Markets to KBI as set forth in a Capital Contribution Agreement, dated June 10, 2022. The sublicense granted to PMPSA is exclusive in the PMI Markets and neither KBI nor any of its affiliates can sell, promote, use, or distribute any competing products in the PMI Markets for the duration of the term of the PMI License Agreement and any Sell-Out Period (as defined in the PMI License Agreement). PMSPA will be responsible for any regulatory filings necessary to sell the Products in the PMI Markets. Both KBI and PMPSA agree to work together in the registration and maintenance of the Intellectual Property, but KBI will bear all cost and expense to implement the registration strategy. Finally, PMPSA has agreed to potential future development services with KBI in the PMI Markets and has been granted certain rights with respect to potential future products. The initial term of the PMI License Agreement is five (5) years and automatically renews for an additional five-year period unless PMPSA has failed to meet the agreed upon minimum key performance indicators set forth in the PMI License Agreement, in which case the PMI License Agreement will automatically terminate at the end of the initial license term. In consideration for the grant of the licensed rights, PMPSA agreed to pay to KBI a royalty equal to 2.00% to 3.50% of the base price of the first sale of each unit of Product manufactured. In addition, before the launch of the first product in a market and each anniversary of such launch, PMPSA agrees to pre-pay to KBI a guaranteed minimum royalty equal to twenty percent (20%) of the estimated royalties payable by PMPSA to KBI in relation to all markets in the twelve (12)-month period following the first launch or each successive anniversary of the first launch, subject to an aggregate maximum guaranteed royalty payment of One Million Dollars ($1,000,000) for all markets for each applicable twelve (12)-month period. PMPSA may require modification of certain products to be sold under the PMI Licensing Agreement to be modified for a PMI Market. Pursuant to the PMI Licensing Agreement, PMPSA has absolute discretion over sales, marketing, product branding and packaging pertaining to sales in the PMI Markets, as well as the right to select the specific PMI Markets in which to launch commercialization and determine what product types are to be promoted in each market, subject to sales and marketing plans and annual business plans set by PMPSA and certain expansion criteria agreed between PMPSA and KBI. The PMI License Agreement contains customary representations, warranties, covenants, and indemnification provisions; however, KBI’s liability under the PMI License Agreement is capped at the greater of: (i) Ten Million Dollars ($10,000,000); or (ii) an amount equal to the total of the royalties due to KBI (but not yet paid) plus the royalties (including the guaranteed royalty payment) paid to KBI pursuant to the PMI License Agreement during the immediately preceding twelve (12) consecutive months, provided that such amount shall not exceed Thirty Million Dollars ($30,000,000). In connection with the PMI License Agreement, the Company, Bidi, and PMPSA also entered into a deed of letter (“Deed of Letter”) to require specific performance of the duties and obligations set forth in the PMI License Agreement if KBI is unable or fails to sublicense the intellectual property to PMPSA pursuant to the PMI License Agreement and/or is unable or fails to perform certain of its obligations or grant the rights pursuant to the PMI License Agreement. In addition, the Company, Bidi, and PMPSA entered into a guarantee (“Guarantee”), whereby each of the Company and Bidi guarantees to PMPSA up to 50% of all of KBI’s monetary obligations set forth in the PMI License Agreement if KBI fails to perform or discharge certain of its obligations in the PMI License Agreement.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jul. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 7 – Commitments and Contingencies The Company follows ASC 450-20, Los Contingencies, Cash and Equity Bonus Awards On May 28, 2020, the Board approved cash bonus awards to each of Nirajkumar Patel, the Company’s then Chief Executive Officer, and Eric Mosser, the Company’s Chief Operating Officer. With respect to the Chief Executive Officer, the Board approved a cash bonus award equal to $30,000 for every $25 million in gross revenues generated by the Company. With respect to the Chief Operating Officer, the Board approved a cash bonus award equal to $20,000 for every $25 million in gross revenues generated by the Company. On May 28, 2020, the Board also approved an equity bonus award for each of the Chief Executive Officer and the Chief Operating Officer. With respect to the Chief Executive Officer, the Board approved an award of 7,500 restricted shares of the Common Stock for every $50 million in accumulated gross revenues generated by the Company. With respect to the Chief Operating Officer, the Board approved an award of 6,250 restricted shares of the Common Stock for every $50 million in accumulated gross revenues generated by the Company. The Company’s accumulated gross revenues will be evaluated on a quarterly basis, beginning with the second quarter of fiscal year 2020. At October 31, 2020, the Company determined that the fair value of the equity bonus shares, or $165,000, should be accrued as it was deemed likely that the $50 million revenue target would be met. The Company issued these shares to the Chief Executive Officer and Chief Operating Office on January 1, 2021. During the quarter ended April 30, 2021, the $75 million and $100 million accumulated revenue targets were both achieved and the Company determined that the fair market value of the 13,750 shares, or approximately $70,785, and the cash bonuses totaling $100,000 should be accrued at April 30, 2021. During the quarter ended April 30, 2022, the $ 125 50,000 On March 4, 2022, the Board terminated all future cash and equity bonus awards for the Company’s Chief Executive Officer and its Chief Operating Officer. Service Agreements On March 31, 2020, the Company entered into a service agreement (the “Service Agreement”) with QuikfillRx LLC, a Florida limited liability company (“QuikfillRx”), whereby QuikfillRx provides the Company with certain services and support relating to sales management, website development and design, graphics, content, public communication, social media, management and analytics, and market and other research (collectively, the “Services”). The Services are provided by QuikfillRx as requested from time to time by the Company. On June 2, 2020, the Company entered into the First Amendment to the Service Agreement (the “First Amendment”) with QuikfillRx. Effective as of March 16, 2021, the Company entered into the Second Amendment to Service Agreement (the “Second Amendment”) with QuikfillRx. Effective as of September 17, 2021, the Company entered into the Third Amendment to the Service Agreement (the “Third Agreement”) with QuikfillRx. Effective as of September 17, 2021, the Company entered into the Fourth Amendment to the Service Agreement (the “Fourth Agreement” and, collectively with the First Amendment, Second Amendment, Third Amendment, and the Service Agreement, the “Amended Service Agreement”) with QuikfillRx. Pursuant to the terms of the Amended Service Agreement, the parties agreed to the following “General Compensation” payments: (i) for the Services provided in March 2020, the Company paid QuikfillRx an amount equal to $86,000; (ii) for the Services provided in April 2020, the Company paid QuikfillRx an amount equal to $100,000; (iii) each calendar month commencing May 2020 through October 2020, the Company paid QuikfillRx an amount equal to $125,000 per month for the Services to be performed during such calendar month; (iv) for each calendar month between November 1, 2020 and October 31, 2021, the Company paid QuikfillRx $125,000 per month for the Services to be performed during such calendar month; (iv) for the period between November 1, 2021 and June 30, 2022, the Company paid QuikfillRx $150,000 per month for the Services to be performed during such calendar month; (v) for the period between July 1, 2022 and October 31, 2024, the Company will pay QuikfillRx $125,000 per month for the Services to be performed during such calendar month; and (vi) parties acknowledged that as a result of extensions to the term of the Service Agreement , such term of the Original Agreement will end on October 31, 2023. ● An amount equal to 0.9% of the Applicable Gross Quarterly Sales (as defined in the Amended Service Agreement), which amount shall, at the Company’s option be paid in (a) cash or (b) shares of the Common Stock, or (c) a combination of cash and Common Stock; and ● An amount equal to 0.27% of the Applicable Gross Quarterly Sales, which amount must be paid in cash. On March 17, 2021, the Company entered into a consulting agreement with Russell Quick, pursuant to which the Company granted stock options exercisable for up to 41,667 shares of Common Stock in exchange for consulting services. The shares underlying the stock options fully vested on December 1, 2021. The exercise price per share was $28.68. The Company recognized approximately $190,000 in expense to account for the stock options. Russell Quick is the Chief Executive Officer of QuikfillRx. On December 1, 2021 the Company and Russell Quick agreed to renew his consulting agreement for one year, pursuant to which on May 18, 2022 the Company granted non-qualified stock options exercisable for up to 500,000 1.03 193,500 45,013

Subsequent Events

Subsequent Events	9 Months Ended
	Jul. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 8 – Subsequent Events Share-based Compensation On August 1, 2022, the Company approved the grant of a stock option award to 1 employee, to acquire up to 25,000 1.16 On August 24, 2022, the Company approved amending the Consulting Agreement for Mark Thoenes, the Company’s Interim Chief Financial Officer, in order to extend its term, modify the vesting terms of the previously granted stock option award, and approved the grant of a stock option award to acquire up to 50,000 1.32 Related-Party Transactions On August 1, 2022, the Company and Bidi agreed to a price credit for short-coded or expiring inventory against the related-party accounts payable balance due to Bidi. A credit of $ 2,924,655 2,134,413

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policie (Policies)	9 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the financial statements of the Company’s wholly-owned subsidiaries, Kaival Labs and KBI. Intercompany transactions are eliminated.
Basis of Presentation	Basis of Presentation The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Annual Report on Form 10-K on February 16, 2022 (the “2021 Annual Report”). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements, which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the 2021 Annual Report have been omitted.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.
Cash and Restricted Cash	Cash and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no 3,358,124 7,825,235 Restricted cash consists of cash held in short-term escrow as required. As of July 31, 2022, and October 31, 2021, the Company had $ 0 65,007 The following table sets forth a reconciliation of cash, and restricted cash reported in the consolidated balance sheet and the consolidated statements of cash flows that agrees to the total of those amounts presented in the consolidated statements of cash flows. Restrictions on Cash and Cash Equivalents July 31, 2022 October 31, 2021 Cash $ 3,358,124 $ 7,760,228 Restricted cash — 65,007 Total cash and restricted cash shown in statement of cash flows $ 3,358,124 $ 7,825,235
Advertising and Promotion	Advertising and Promotion All advertising, promotion and marketing expenses, including commissions, are expensed when incurred.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Receivables are stated at cost, net of an allowance for doubtful accounts. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of accounts receivables. A considerable amount of judgment is required in assessing the amount of the allowance and the Company considers the historical level of credit losses and collection history and applies percentages to aged receivable categories. The Company makes judgments about the creditworthiness of debtors based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the debtors were to deteriorate, resulting in their inability to make payments, a larger allowance may be required. As of July 31, 2022, based upon management’s assessment of the accounts receivable aging and the customers’ payment history, the Company has determined that no allowance for doubtful accounts was required. As of October 31, 2021, the Company also determined that no
Inventories	Inventories Inventories are stated at the lower of cost and net realizable value. Cost includes all costs of purchase and other costs incurred in bringing the inventories to their present location and condition. The Company determines cost based on the “first in-first out” method. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. All inventories were stored at the primary leased warehouse, which is owned by Just Pick, LLC (“Just Pick”), a related party owned and controlled by Nirajkumar Patel, and (i) were purchased from Bidi, a related party, as of October 31, 2021 and July 31, 2022, and; (ii) only consisted of finished goods. Based upon fiscal year 2021 inventory management procedures and their results, that have continued through the quarter ended July 31, 2022, the Company has determined that no
Revenue Recognition	Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers 2,556,930
Customer Deposits	Customer Deposits The Company accepts partial payments for orders from wholesale customers, which it holds as deposits or deferred revenue, until the Company has received full payment and orders are shipped to the customer. Revenue for these orders is recognized at time of shipment to the customer. As of July 31, 2022, the Company had received $ 143,620 no
Customer Refunds	Customer Refunds The Company infrequently has a need to adjust the size of an order after it has been shipped, received, and paid for, due to the customer oversizing the order for more product that it can realistically sell at that time. If and when this occurs, the Company will ask the customer to return the over allotted Products. Once received and inspected, the Company will issue a refund for the Product return. As of July 31, 2022 and October 31, 2021, the Company had customer refunds due in the amounts equal to approximately $ 0 316,800
Customer Agreements	Customer Agreements In connection with the Distribution Agreement and subsequent A&R Agreements, the Company entered into Sub-Distribution Agreements with the Company’s wholesale customers, whereby the Company appointed the counterparties as non-exclusive sub-distributors. Pursuant to the Sub-Distribution Agreements, the sub-distributors agreed to purchase for resale the Products in such quantities as they should need to properly service non-retail customers within the Territory.
Products Revenue	Products Revenue The Company generates revenue from the sale of the Products to non-retail customers. The Company recognizes revenue at a point in time based on management’s evaluation of when performance obligations under the terms of a contract with the customer are satisfied and control of the Products has been transferred to the customer. In most situations, transfer of control is considered complete when the Products have been shipped to the customer. The Company determines that a customer obtains control of the Product upon shipment when title of such product and risk of loss transfer to the customer. The Company’s shipping and handling costs are fulfillment costs and such amounts are classified as part of cost of sales. The Company’s sales arrangements for retail sales usually require full prepayment before delivery of the Products. The advance payment is not considered a significant financing component because the period between when the Company transfers a promised good to a customer and when the customer pays for that good is short. The Company offers credit sales arrangements to non-retail (or wholesale) customers and monitors the collectability of each credit sale routinely. Revenue is measured by the transaction price, which is defined as the amount of consideration expected to be received in exchange for providing goods to customers. The transaction price is adjusted for estimates of known or expected variable consideration, which includes refunds and returns as well as incentive offers and promotional discounts on current orders. Estimates for sales returns are based on, among other things, an assessment of historical trends, information from customers, and anticipated returns related to current sales activity. These estimates are established in the period of sale and reduce revenue in the period of the sale. Variable consideration related to incentive offers and promotional programs are recorded as a reduction to revenue based on amounts the Company expects to collect. Estimates are regularly updated and the impact of any adjustments are recognized in the period the adjustments are identified. In many cases, key sales terms such as pricing and quantities ordered are established at the time an order is placed and incentives have very short-term durations. Amounts billed and due from customers are short term in nature and are classified as receivables since payments are unconditional and only the passage of time related to credit terms is required before payments are due. The Company does not grant payment financing terms greater than one year. Payments received in advance of revenue recognition are recorded as customer deposits.
Concentration of Revenues and Accounts Receivable	Concentration of Revenues and Accounts Receivable For the nine months ended July 31, 2022, approximately 37%, or $ 3,628,691 1,399,106 Favs Business had an outstanding balance of approximately $ 1,075,425 132,474 For the nine months ended July 31, 2021, approximately 30%, or $ 18,435,648 9,598,426 7,663,490 Favs Business, with an outstanding balance of approximately $ 6,641,912 545,879
Share-Based Compensation	Share-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, referred to herein as “SBP”) based on the grant-date fair value of the award. That cost is recognized over the period during which a recipient is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. The fair value of each option granted during the fiscal nine-month period ended July 31, 2022 and at October 31, 2021 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions As of July 31, 2022 As of October 31, 2021 Expected dividend yield 0 % 0 % Expected option term (years) 10 10 Expected volatility 281.34 301.53 % 294.55 301.53 Risk-free interest rate 1.62 3.13 % 1.19 1.62 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Common Stock. The assumed discount rate was the default risk-free ten-year interest rate for U.S. Treasury bills. The Company’s stock option expense for the fiscal three and nine months ended July 31, 2022 was $ 1,928,421 4,854,313
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures ● Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2022. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash, restricted cash, accounts receivable, and accounts payable.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.
Reclassification	Reclassification Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings or financial position.

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policie (Tables)	9 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
Restrictions on Cash and Cash Equivalents	Restrictions on Cash and Cash Equivalents July 31, 2022 October 31, 2021 Cash $ 3,358,124 $ 7,760,228 Restricted cash — 65,007 Total cash and restricted cash shown in statement of cash flows $ 3,358,124 $ 7,825,235
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions As of July 31, 2022 As of October 31, 2021 Expected dividend yield 0 % 0 % Expected option term (years) 10 10 Expected volatility 281.34 301.53 % 294.55 301.53 Risk-free interest rate 1.62 3.13 % 1.19 1.62 %

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jul. 31, 2022
Leases
Schedule of Future Minimum Rental Payments for Operating Leases	Schedule of Future Minimum Rental Payments for Operating Leases 2022 2023 2024 2025 2026 Thereafter Total Lease payments $ 53,330 $ 217,467 $ 228,134 $ 238,800 $ 253,614 $ 450,935 $ 1,442,280 Less discount imputed interest (186,108 ) Present value of future payments 1,256,172 Less current obligations (161,550 ) Long term lease obligations $ 1,094,622

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Jul. 31, 2022
Equity [Abstract]
Share-based Payment Arrangement, Option, Activity	Share-based Payment Arrangement, Option, Activity Nine Months Ended July 31, 2022 Year Ended October 31, 2021 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Warrants Outstanding at Beginning of the Period 3,173,922 $ 1.90 — $ 1.90 Granted — — 4,053,750 1.90 Exercised (876,286 ) 1.90 (879,828 ) 1.90 Warrants Outstanding and Exercisable at End of Period 2,297,636 $ 1.90 3,173,922 $ 1.90

Organization and Description _2

Organization and Description of Business (Details Narrative)	Jul. 16, 2021 $ / shares
Accounting Policies [Abstract]
Common stock, par value	$ 0.001

Basis of Presentation and Sig_4

Basis of Presentation and Significant Accounting Policies (Details - Restricted on Cash) - USD ($)	Jul. 31, 2022	Oct. 31, 2021
Accounting Policies [Abstract]
Cash	$ 3,358,124	$ 7,760,228
Restricted cash	0	65,007
Total cash and restricted cash shown in statement of cash flows	$ 3,358,124	$ 7,825,235

Basis of Presentation and Sig_5

Basis of Presentation and Significant Accounting Policies (Details - Black-Scholes option)	9 Months Ended	12 Months Ended
	Jul. 31, 2022	Oct. 31, 2021
Property, Plant and Equipment [Line Items]
Expected dividend yield	0%	0%
Expected option term (years)	10 years	10 years
Risk-free interest rate	1.62%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	281.34%	294.55%
Risk-free interest rate	1.62%	1.19%
Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	301.53%	301.53%
Risk-free interest rate	3.13%	1.62%

Basis of Presentation and Sig_6

Basis of Presentation and Significant Accounting Policie (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Jul. 31, 2022	Jul. 31, 2022	Jul. 31, 2021	Oct. 31, 2021
Product Information [Line Items]
Cash equivalents	$ 0	$ 0		$ 0
Cash and cash equivalents	3,358,124	3,358,124		7,825,235
Restricted cash	0	0		65,007
Allowance for doubtful accounts				0
Inventory valuation allowance	0	0		0
Consignment agreement amount				2,556,930
Deposits	143,620	143,620		0
Refunds due amounts	0	0		$ 316,800
Revenue Not from Contract with Customer, Other		3,628,691	$ 18,435,648
Revenue from sale		1,399,106	9,598,426
Stock issued during period value stock options exercised net of tax benefit expenses	$ 1,928,421	4,854,313	1,268,210
M M S Distribution [Member]
Product Information [Line Items]
Revenue from sale			7,663,490
G P M Investment L L C [Member]
Product Information [Line Items]
Revenue Not from Contract with Customer, Other			6,641,912
Revenue from sale			$ 545,879
Accounts Receivable [Member] | Favs [Member]
Product Information [Line Items]
Outstanding balance		1,075,425
Accounts Receivable [Member] | H.T. Hackney [Member]
Product Information [Line Items]
Outstanding balance		$ 132,474

Leases (Details)

Leases (Details)	Jul. 31, 2022 USD ($)
Leases
2022	$ 53,330
2023	217,467
2024	228,134
2025	238,800
2026	253,614
Thereafter	450,935
Total	1,442,280
Less discount imputed interest	(186,108)
Present value of future payments	1,256,172
Less current obligations	(161,550)
Long term lease obligations	$ 1,094,622

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
	Jun. 10, 2022	Jul. 31, 2022	Oct. 31, 2021
Lessee, Lease, Description [Line Items]
Lease term	5 years
Right to use lease asset		$ 1,245,474	$ 55,604
Recognition of ROU operating lease		$ 1,276,300
Current borrowing rate		4.50%
Recognition of ROU liability			14,529
Amortization expense for right to use asset		$ 86,385
Short-term ROU lease liability		161,550	13,020
Long term lease liability		1,094,622	46,185
Lease liability			$ 59,205
Lease liability		$ 1,256,172
Year One [Member]
Lessee, Lease, Description [Line Items]
Rent paid	$ 17,776
Year Two [Member]
Lessee, Lease, Description [Line Items]
Rent paid	18,665
Year Three [Member]
Lessee, Lease, Description [Line Items]
Rent paid	19,554
Year Four [Member]
Lessee, Lease, Description [Line Items]
Rent paid	20,443
Year Five [Member]
Lessee, Lease, Description [Line Items]
Rent paid	22,220
Year Six [Member]
Lessee, Lease, Description [Line Items]
Rent paid	$ 23,998

Stockholder Equity (Details)

Stockholder Equity (Details) - Warrants [Member] - $ / shares	9 Months Ended	12 Months Ended
	Jul. 31, 2022	Oct. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Outstanding at Beginning	3,173,922
Weighted Average Exercise Price at Beginning	$ 1.90	$ 1.90
Number of warrants, Granted		4,053,750
Weighted Average Exercise Price, Granted		$ 1.90
Number of warrants, Exercised	(876,286)	(879,828)
Weighted Average Exercise Price, Exercised	$ 1.90	$ 1.90
Warrants Outstanding at Ending	2,297,636	3,173,922
Weighted Average Exercise Price at Ending	$ 1.90	$ 1.90

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Feb. 05, 2022	Nov. 05, 2021	Jun. 24, 2022	Feb. 27, 2022	Jul. 31, 2022	Jul. 31, 2022	Oct. 31, 2021	Jun. 14, 2022	May 18, 2022	Apr. 22, 2022	Mar. 04, 2022	Sep. 30, 2021	Jul. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock option expense						$ 4,854,313
Additional paid-in capital					$ 6,555,828	$ 6,555,828
Preferred stock, shares authorized					5,000,000	5,000,000	5,000,000
Reverse stock split description						as a result of the Reverse Stock Split, the conversion rate was adjusted such that each share of the Series A Preferred Stock is convertible into approximately 8.33 shares of Common Stock.
Number of shares converted						3,000,000
Stockholders' Equity, Reverse Stock Split						1-for-12
Issuance of warrants												4,053,750
Common Stock, Shares Authorized					1,000,000,000	1,000,000,000	1,000,000,000
Common Stock, Par or Stated Value Per Share					$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued					56,169,090	56,169,090	30,195,312
Common stock, shares outstanding					56,169,090	56,169,090	30,195,312
Common stock shares issueds					18,160	18,160
Exercise price							$ 1.90
Aggregate intrinsic value					$ 0	$ 0	$ 0
Weighted average remaining life						9 years 9 months 10 days	9 years 5 months 4 days
Restricted stock unit awards description	the Company issued 62,006 shares of Common Stock to 7 employees in accordance with the vesting schedules set forth in RSU agreements previously entered into with such employees, resulting in the recognition of $62,006 of share-based compensation. Of the shares issued to employees, 24,058 shares were withheld by the Company to satisfy tax withholding obligations and/or satisfy cash settlement options to employees, equaling approximately $24,058. On March 4, 2022, the Company’s Board approved the termination of the RSU agreements with the consent of the employees. At the time these agreements were terminated, there remained 1,564,166 unvested RSUs with approximately $4,457,875 of related unvested compensation.	the Company issued 61,250 shares of Common Stock to 7 employees in accordance with the vesting schedules set forth in restricted stock unit (“RSU”) agreements previously entered into with such employees, resulting in the recognition of approximately $110,250 of share-based compensation. Of the shares issued to employees, 19,866 shares were withheld by the Company to satisfy tax withholding obligations and/or satisfy cash settlement options to employees, equaling approximately $35,759.
Stock option awards, description							the Company granted options exercisable for up to 150,000 shares of Common Stock of which 15,000 fully vested on March 17, 2021, 7,500 fully vested on June 30, 2021, 41,667 fully vested on December 1, 2021, 17,500 vested on March 17, 2022, 8,750 vest on June 30, 2022 and 1,248 vest over the next year on March 17, 2023 and June 30, 2023. The options have exercise prices ranging from $9.12 to $28.68 per share. On July 19, 2021, two of the stock option agreements, exercisable for an aggregate of 50,000 shares of Common Stock, were modified to accelerate the full vesting period from 3 years to 2 years. On June 24, 2022, 33,333 of the stock options reference above were canceled and a further 25,002 were cancelled in the current quarter.
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number				200,000					500,000	75,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate				294.93%		294.55%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures						3,948,948
Share Price					$ 2.85	$ 2.85
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term						10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate						1.62%
Unamortized stock option expense						$ 1,151,771
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized					3,000,000	3,000,000	3,000,000
Preferred stock, shares issued					0	0	3,000,000
Preferred Stock, Shares Outstanding					0	0	3,000,000
Fair value amount					$ 18,160	$ 18,160
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of warrants					876,286	876,286
Proceed from issuance of warrants						$ 1,571,890
Common Stock Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average remaining life						4 years 3 months
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional paid-in capital					$ 130,502	$ 130,502
Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional paid-in capital					$ 1,571,013	$ 1,571,013
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized													3,000,000
Conversion price													$ 8.33
Preferred stock, shares issued					0	0
Preferred Stock, Shares Outstanding													0
Series A Preferred Stock [Member] | Kaival Holdings L L C [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares converted			3,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares converted			25,000,000
Number of shares purchase						3,000
Number of shares purchase, value						$ 5,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number									500,000		1,385,600
Common Stock [Member] | Two Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number				200,000
Common Stock [Member] | One Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number										75,000
Common Stock [Member] | One Consultants 1 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number									500,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercised								$ 3,000
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock option expense					$ 493,619	2,797,172
Amortized expense						2,448,412
Unamortized expense					376,249	376,249
Stock Option 1 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amortized expense						347,082
Unamortized expense					142,916	142,916
Stock Option 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amortized expense						80,984
Unamortized expense					25,515	25,515
Stock Option 3 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amortized expense						193,451
Unamortized expense					$ 321,546	$ 321,546

Related-Party Transactions (Det

Related-Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2022	Jul. 31, 2021	Jul. 31, 2022	Jul. 31, 2021
Related Party Transaction [Line Items]
Revenue from related parties	$ 29,319	$ 70,600	$ 60,469	$ 132,145
Accounts receivable from related parties		$ 680		680
Inventory quality control expenses			654,500
Liability for rent	23,367		23,367
Nirajkumar Patel [Member]
Related Party Transaction [Line Items]
Revenue from related parties			60,469	$ 132,145
Bidi Vapor [Member]
Related Party Transaction [Line Items]
Accounts payable	$ 790,242		790,242
Sale of Products			$ 5,849,310

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2022	Apr. 30, 2022	Jul. 31, 2022	May 18, 2022	Apr. 22, 2022	Mar. 04, 2022	Feb. 27, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Bonus description			cash bonus award equal to $30,000 for every $25 million in gross revenues generated by the Company. With respect to the Chief Operating Officer, the Board approved a cash bonus award equal to $20,000 for every $25 million in gross revenues generated by the Company. On May 28, 2020, the Board also approved an equity bonus award for each of the Chief Executive Officer and the Chief Operating Officer. With respect to the Chief Executive Officer, the Board approved an award of 7,500 restricted shares of the Common Stock for every $50 million in accumulated gross revenues generated by the Company. With respect to the Chief Operating Officer, the Board approved an award of 6,250 restricted shares of the Common Stock for every $50 million in accumulated gross revenues generated by the Company. The Company’s accumulated gross revenues will be evaluated on a quarterly basis, beginning with the second quarter of fiscal year 2020. At October 31, 2020, the Company determined that the fair value of the equity bonus shares, or $165,000, should be accrued as it was deemed likely that the $50 million revenue target would be met. The Company issued these shares to the Chief Executive Officer and Chief Operating Office on January 1, 2021. During the quarter ended April 30, 2021, the $75 million and $100 million accumulated revenue targets were both achieved and the Company determined that the fair market value of the 13,750 shares, or approximately $70,785, and the cash bonuses totaling $100,000 should be accrued at April 30, 2021.
Accumulated revenue		$ 125,000,000
Cash bonuses		$ 50,000
General compensation description			the Company paid QuikfillRx an amount equal to $86,000; (ii) for the Services provided in April 2020, the Company paid QuikfillRx an amount equal to $100,000; (iii) each calendar month commencing May 2020 through October 2020, the Company paid QuikfillRx an amount equal to $125,000 per month for the Services to be performed during such calendar month; (iv) for each calendar month between November 1, 2020 and October 31, 2021, the Company paid QuikfillRx $125,000 per month for the Services to be performed during such calendar month; (iv) for the period between November 1, 2021 and June 30, 2022, the Company paid QuikfillRx $150,000 per month for the Services to be performed during such calendar month; (v) for the period between July 1, 2022 and October 31, 2024, the Company will pay QuikfillRx $125,000 per month for the Services to be performed during such calendar month; and (vi) parties acknowledged that as a result of extensions to the term of the Service Agreement , such term of the Original Agreement will end on October 31, 2023.
Stock options exercisable				500,000	75,000		200,000
Stock option exercise price				$ 1.03
Stock option expense	$ 193,500
Acquired quqrterly bonus			$ 45,013
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options exercisable				500,000		1,385,600

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Aug. 02, 2022	Aug. 24, 2022	Jul. 31, 2022	Aug. 02, 2023
Subsequent Event [Line Items]
Stock option granted			3,948,948
Share price			$ 2.85
Bidi Vapor [Member]
Subsequent Event [Line Items]
Accounts payable			$ 790,242
Sale of Products			$ 5,849,310
Subsequent Event [Member] | Common Stock [Member] | Consulting Agreement [Member] | Chief Financial Officer [Member]
Subsequent Event [Line Items]
Stock option granted		50,000
Share price		$ 1.32
Subsequent Event [Member] | One Employee [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock option granted	25,000
Share price				$ 1.16
Subsequent Event [Member] | Bidi Vapor [Member]
Subsequent Event [Line Items]
Accounts payable	$ 2,924,655
Sale of Products	$ 2,134,413