Hestia Insight (HSTA) 10-K 15 Mar 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Nov. 30, 2020	Mar. 15, 2021	May 31, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Nov. 30, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--11-30
Entity File Number	024-11289
Entity Registrant Name	HESTIA INSIGHT INC.
Entity Central Index Key	0001813603
Entity Tax Identification Number	85-0994055
Entity Incorporation, State or Country Code	NV
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 81,072,200
Entity Common Stock, Shares Outstanding		27,910,200

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Nov. 30, 2020	Nov. 30, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 598,765	$ 559,929
Investments in equities	11,490,000	81,222
Note receivable; net of allowance for doubtful accounts of $50,000 and $50,000 as of August 31, 2020 and November 30, 2019 respectively.	0	0
Total current assets	12,088,765	641,151
FIXED ASSETS:
Right-of-Use auto lease	21,953	0
TOTAL ASSETS	12,110,718	641,151
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	17,203	3,097
Related party - loans payable	0	103,314
Right-of-Use current liability	7,527
Total current liabilities	24,730	106,411
LONG TERM LIABILITIES:
Right-of-Use long term liability	14,426	0
TOTAL LIABILITIES	39,156	106,411
STOCKHOLDERS' EQUITY:
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,910,200 and 27,904,200 shares issued and outstanding as of November 30, 2020, and November 30, 2019 respectively.	27,910	27,904
Treasury Stock, 4,600,000 shares as of November 30, 2020 and 4,600,000 shares as of November 30, 2019 respectively	4,600	4,600
Additional paid in capital	814,337	801,983
Accumulated earnings/(deficit)	11,224,215	(300,247)
Total stockholders' equity	12,071,562	534,740
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	12,110,718	641,151
Series B common stock [Member]
STOCKHOLDERS' EQUITY:
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,910,200 and 27,904,200 shares issued and outstanding as of November 30, 2020, and November 30, 2019 respectively.	$ 500	$ 500

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Nov. 30, 2020	Nov. 30, 2019
Allowance for doubtful accounts	$ 50,000	$ 50,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	285,000,000	285,000,000
Common stock, shares issued	27,910,200	27,904,200
Common stock, shares outstanding	27,910,200	27,904,200
Treasury stock, shares shares	4,600,000	4,600,000
Series B common stock [Member]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares issued	500,000	500,000
Common stock, shares outstanding	500,000	500,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
REVENUE:
Total revenue	$ 142,850	$ 120,000
OPERATING EXPENSE:
Selling, general and administrative expense	149,254	285,707
Total operating expense	149,254	285,707
OPERATING INCOME/(LOSS)	(6,404)	(165,707)
OTHER INCOME/(EXPENSE):
Interest & dividend income	5,844	1,737
Realized gain/(loss) on equity investments	(9,820)	1,244
Unrealized gain/(loss) on equity investments	11,538,061	(49,561)
Interest expense	(3,219)	(3,314)
Bad debt expense	0	0
Total other income/(expense)	11,530,866	(49,894)
INCOME /(LOSS) BEFORE TAXES	11,524,462	(215,601)
Tax expense	0	0
NET INCOME/(LOSS)	$ 11,524,462	$ (215,601)
Basic net income/(loss) per common share	$ 0.41	$ 0
Diluted net income/(loss) per common share	$ 0.41	$ 0
Ave. common shares outstanding - Basic	28,405,532	74,216,388
Ave. common shares outstanding - Diluted	28,405,532	10,837,753,765
Consulting revenue [Member]
REVENUE:
Total revenue	$ 111,500	$ 120,000
Origination fees [Member]
REVENUE:
Total revenue	$ 31,350	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income/(Loss)	$ 11,524,462	$ (215,601)
Adjustments to reconcile net loss to operating cash flows:
Issuance of Hestia Investments, Inc. common stock for services	12,360	40,000
Issuance of Preferred A stock for services	0	100,000
Issuance of Common B stock for services	0	46,227
Fair value of stock received as origination fee	(31,350)	0
Fair value of stock received as consulting income	(11,490,000)	0
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	0	0
Changes in operating asset and liability account balances:
Accounts receivable	0	0
Accounts payable and accrued interest payable	10,792	6,410
NET ADJUSTMENTS	(11,498,198)	192,637
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	26,264	(22,964)
CASH FLOWS FROM INVESTING ACTIVITIES:
Realized loss (gain) on investment equities	9,820	(1,244)
Unrealized loss (gain) on investment equities	(49,561)	49,561
Proceeds (used in) purchase of investment equities	(21,547)	(148,510)
Proceeds provided by investment equities	173,861	18,971
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	112,573	(81,222)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds provided by (used in) related party loan in subsidiary	(100,000)	100,000
Proceeds provided by (used in) related party loan	0	(13,773)
Proceeds provided by issuance of common stock	0	603,000
Proceeds provided by issuance of Series B common stock	0	13,773
Proceeds (used) by purchase of Company stock for reverse merger	0	(160,000)
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	(100,000)	543,000
NET INCREASE (DECREASE) IN CASH	38,837	438,814
CASH - BEGINNING OF PERIOD	559,929	121,115
CASH - END OF PERIOD	$ 598,765	$ 559,929

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Series B Common Stock	Preferred Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Earnings/(Deficit)	Total
Balanace at beginning, shares at Nov. 30, 2017	147,750,000
Balanace at beginning, value at Nov. 30, 2017	$ 147,750				$ (117,250)	$ (12,308)	$ 18,192
Adjust common stock count to actual per stock transfer agent, shares	(3,000,000)
Adjust common stock count to actual per stock transfer agent, value	$ (3,000)				3,000
Issuance of Hestia Investments, Inc. stock for cash					175,260		175,260
Net Loss						(86,110)	(86,110)
Balance at end, shares at Nov. 30, 2018	144,750,000
Balance at end, value at Nov. 30, 2018	$ 144,750				61,010	(98,418)	107,342
Issuance of Hestia Investments, Inc. stock for cash					603,000		603,000
Issuance of Hestia Investments, Inc. stock for services					40,000		40,000
Issuance of Hestia Insight Inc. Series B common stock for cash and services, shares		5,000,000
Issuance of Hestia Insight Inc. Series B common stock for cash and services, value		$ 5,000			55,000		60,000
Issuance of Hestia Insight Inc. Series A preferred stock for services, shares			10,000,000
Issuance of Hestia Insight Inc. Series A preferred stock for services, value			$ 100		99,900		100,000
Cancellation of Hestia Insight Inc. Series B common stock, shares		(4,500,000)
Cancellation of Hestia Insight Inc. Series B common stock, value		$ (4,500)		4,500
Cancellation of Hestia Insight Inc. Series A preferred stock, shares			(10,000,000)
Cancellation of Hestia Insight Inc. Series A preferred stock, value			$ (100)	100
Reverse common stock split, shares	(144,460,000)
Reverse common stock split, value	$ (144,460)				144,460
Issuance of Hestia Insight Inc. common stock to Hestia Investments, Inc. shareholders in share exchange, shares	27,614,200
Issuance of Hestia Insight Inc. common stock to Hestia Investments, Inc. shareholders in share exchange, value	$ 27,614				(27,614)
Consolidation of Hestia Insight Inc. with Hestia Investments, Inc.					(173,773)	13,772	(160,001)
Net Loss						(215,601)	(215,601)
Balance at end, shares at Nov. 30, 2019	27,904,200	500,000
Balance at end, value at Nov. 30, 2019	$ 27,904	$ 500		4,600	801,983	(300,247)	534,740
Issuance of Hestia Insight Inc. common stock for services valued at $12,360, shares	6,000
Issuance of Hestia Insight Inc. common stock for services valued at $12,360, value	$ 6				12,354		12,360
Net Loss						11,524,462	11,524,462
Balance at end, shares at Nov. 30, 2020	27,910,200	500,000
Balance at end, value at Nov. 30, 2020	$ 27,910	$ 500		$ 4,600	$ 814,337	$ 11,224,215	$ 12,071,562

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical)	12 Months Ended
	Nov. 30, 2020USD ($)
Statement of Stockholders' Equity [Abstract]
Stock issuance cost	$ 12,360

Organization and basis of accou

Organization and basis of accounting	12 Months Ended
	Nov. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and basis of accounting	Note 1 – Organization and basis of accounting Nature of Organization Hestia Insight Inc., (“Hestia” or the “Company”) was incorporated in the State of Nevada on November 19, 2003 and was formerly known as Luxshmi Investments, Inc. until it changed its name on March 27, 2019. The Company, through its wholly owned subsidiary, Hestia Investments Inc., provides Basis of Presentation The accompanying audited consolidated financial statements include the accounts of Hestia Insight Inc. (“Hestia” or the “Company”) consolidated with the accounts of its wholly owned subsidiary Hestia Investments, Inc., a Wyoming corporation. In these notes, the terms “us,” “we” or “our” refer to Hestia Insight Inc. and its consolidated subsidiary. The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company is a development stage enterprise devoting substantial efforts to establishing its new business, financial planning, raising capital, and research into investments and services which may become part of the Company’s investment and services portfolios. The Company has not realized significant revenues from inception through the date of these financial statements. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant. Presented as a Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that we will be able to raise additional equity capital or be successful in the development and commercialization of the investments and services it develops or enters into collaboration agreements thereon. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the reclassification or the amounts that can be recovered from receivables or other assets, or the reclassification or the amounts of liabilities that may result from the possible inability of the Company to continue as a going concern.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Nov. 30, 2020
Accounting Policies [Abstract]
Summary of significant accounting policies	Note 2 – Summary of significant accounting policies Cash and Cash Equivalents For purposes of reporting within the balance sheets and the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, cash on deposit in attorney trust accounts, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. Prepaid Expenses The Company records amounts which have been paid in advance of receiving future economic benefits anticipated by the payment as prepaid expenses. Prepaid expenses are recorded as assets and expensed over the period that the benefits are received from the payment. The Company recorded as prepaid expenses of $0 for the nine months ended August 31, 2020 and the year ended November 30, 2019, respectively. Right-of-Use Assets The Company recognizes operating lease assets and lease liabilities in accordance with ASU 2016-02, “Leases (Topic 842).” ASU 2016-02 requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases and makes certain changes to the accounting for lease expenses. The Company has adopted this standard starting for the year ending November 30, 2020, the first year the Company had any leased assets. This standard requires us to increase our assets and liabilities by equal amounts through the recognition of right-of-use assets and lease liabilities for our operating leases and to recognize the initial and the monthly payments as operating expenses when paid or accrued on our Consolidated Statements of Operations and Consolidated Statements of Cash Flows. On November 2, 2020, the Company entered into an operating lease to lease an automobile for a net initial payment of $4,029 plus 36 monthly payments of $627.24. The Company has expensed $4,657 as a current operating expense for the year ended November 30, 2020 and $0 for the year ended November 30, 2019. Additionally, for the year ended November 30, 2020, the Company has recorded the total remaining 35 payments on the lease as of November 30, 2020 as a Right of Use (ROU) asset of $21,953; the next year’s 12 monthly payments totalling $7,527 as a ROU current liability; and the remaining monthly payments totalling $14,426 as a ROU long term liability. Investments in Equities ASC Topic 820, Fair Value Measurements and Disclosures ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC Topic 820 are described as follows: ● Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include 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; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. For those investments in equities, including equity securities and partnership interests, that have a “readily determinable fair value,” as defined in ASC Topic 321 and discussed below, or are traded in a verifiable public market and are not restricted for sale in the public market by a restricted stock legend, or can otherwise be reasonably valued using the three levels of the fair value hierarchy under ASC Topic 820 discussed above, we present and carry our investments at their estimate of fair value at net asset value (NAV) as of the balance sheet date. For these equity securities and partnership interests we include the realized and unrealized gains and losses arising from the changes in the fair values during the period as a component of investment gains in the consolidated statements of operations. For those investments in equities, including equity securities and partnership interests, that do not have a “readily determinable fair value,” or are not traded in a verifiable public market or are restricted for sale in the public market by a restricted stock legend or otherwise, we present and carry our investments using the measurement alternative which is cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined in ASC 321, for the identical or a similar investment of the same issuer. Income Taxes The Company accounts for income taxes pursuant to FASB ASC Topic 740, Income Taxes The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the federal tax laws. Changes in circumstances, including the Company generating significant taxable income, could cause a change in judgment about the reliability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America, also referred to as U.S. GAAP. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheets and the income and expenses for the periods ended as stated in the statements of operations. Revenue Recognition The Company recognizes consulting income in accordance with ASC 606. This standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised services or goods to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation. Our consulting revenues currently consist of consulting contracts for professional services that are performed over a stated period of time. We recognize income for each contract on a pro-rata basis over the stated period of time as we satisfy a performance obligation. The Company recognizes loan origination fees in accordance with ASC Topic 310-20, “Receivables Nonrefundable Fees and Other Costs.” Accordingly, revenue from loan origination fees, net of their direct costs, are deferred and amortized over the life of the loan to which they relate. Loan origination fees include fees for services and costs Our origination fees currently consist of our debtor’s stock that we have received from originating and renewing certain loans to the debtor. The amount of the origination fee is determined as the value of the stock on the sooner of the first date the Company receives the debtor’s stock without a restricted stock legend, or the first date the Company can otherwise ascertain the readily determinable value of the debtor’s stock. In accordance with “ASC 321 Investments – Equity Securities,” described below, if stock or other equity securities are received for consulting income or origination fees then the value is measured at the cost of the equity securities minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. The Company considers equity securities that have a restricted stock legend that restricts their free trading to have no readily determinable fair value, unless the Company can substantiate that a different value could be received for the identical or similar investment of the same issuer. Subsequent Events The Company evaluated subsequent events through the date when these financial statements are issued for disclosure consideration. Adoption of Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that management of the Company believes may impact its financial statements. Management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. Recent Accounting Pronouncements Effective December 1, 2017, the Company adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 adds a new Topic, “ASC 321 Investments – Equity Securities” to the FASB Accounting Standards Codification, which provides guidance on accounting for all equity investments. The guidance in ASC 321 allows a measurement exception for those equity investments that do not have a “readily determinable fair value,” as defined therein, and do not qualify to be measured using the practical expedient to estimate fair value at net asset value (NAV) of the investee in accordance with ASC 820-1035-59, Fair Value Measurement and Disclosure. The measurement alternative allows those investments to be measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Hestia has elected to use this measurement exception. See Note 3 below for a detailed listing of the Company’s investment in equities to which the measurement exception applies.

Investment in Equities

Investment in Equities	12 Months Ended
	Nov. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in Equities	Note 3 – Investment in Equities The following equity investments that have a readily determinable fair value are measured using ASC Topic 820, discussed above. The following equities without a readily determinable fair value use the measurement alternative of ASC Topic 321 and are measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Description How Acquired Readily Determinable Fair Value Cost Current Changes Cumulative Impairments Cumulative Adjust. Nov. 30, 2020 Bal. Sheet Value 7,250,000 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com) Origination Fees No $ 0 $ 0 $ 0 $ 0 $ 0 4,135,614 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com) Consulting Income No $ 0 $ 0 $ 0 $ 0 $ 0 3,334 shares of stock in Canibiola, Inc. (“CANB” on OTCMarkets.com) Consulting Income Yes $ 0 $ 1,500 $ 0 $ 0 $ 1,500 13,343,203 shares of restricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com) Consulting Income Yes* $ 0 $ 11,488,500 $ 0 $ 0 $ 11,488,500 400,000 shares of restricted preferred stock in BHPA, Inc (“BHPA” on OTCMarkets.com) Consulting Income No $ 0 $ 0 $ 0 $ 0 $ 0 Totals $ 0 $ 11,490,000 $ 0 $ 0 $ 11,490,000 * The Company uses a put option method to estimate the fair value of the 13,343,203 shares of restricted common stock of BHPA, Inc. The put option method uses assumptions that are considered to be Level 3 inputs as defined by ASC Topic 820, discussed above. The method explicitly incorporates the duration of the restriction that is assumed to be removed on June 21, 2021, and the characteristics of the underlying security, to calculate a discount for the lack of marketability. The principal economic factor underlying a discount for lack of marketability is the increased risk resulting from the inability to quickly and efficiently return the investment to a cash position. The put option method estimates the value of a protective put option using Black-Scholes. The value of the protective put option was used to estimate a discount for the lack of marketability associated with the restrictions on transfer of the security over the remaining term of the restriction. The stock price input used in the model was BHPA, Inc.’s quoted trading prices. The following are additional Level 3 inputs: Year Ended November 30, 2020 2019 ● Remining term (year) .06 – 1.0 1.6 – 2.0 ● Volatility 266.62% - 341.79% 385.08% - 434.23% ● Risk Free Rate 0.09% - 0.17% 1.61% - 1.77% ● Dividend 0% 0%

Share Exchange Agreement

Share Exchange Agreement	12 Months Ended
	Nov. 30, 2020
Own-share Lending Arrangement [Abstract]
Share Exchange Agreement	Note 4 – Share Exchange Agreement On May 16, 2019, the Company entered into a share exchange agreement with Hestia Investments, Inc. to exchange on a 1 for 1 basis, 27,614,200 shares of the Company’s common stock for 27,614,200 shares of Hestia Investments, Inc. that were owned by 100% of the then-shareholders of Hestia Investments, Inc.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Nov. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 5 – Discontinued Operations The Company in 2015, when it was formerly known as Luxshmi Investments, Inc. and prior to its 2019 share exchange with Hestia Investments, Inc., shutdown all of its operations and fully impaired all assets and liabilities by reducing their stated value to $-0-. Based on the passage of time permitted by the statute of limitations to file claims arising prior to 2016, and with the absence of a substantial amount of the old records that were obtained through the first quarter 2019, the Company recorded the effects of this impairment as a discontinued operations expense in 2015. This 2015 expense is carried as part of the accumulated deficit on the balance sheets for periods ending after December 31, 2015.

Income Taxes

Income Taxes	12 Months Ended
	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 6 – Income Taxes The Tax Cuts and Jobs Act (the “2017 Tax Act”) was enacted on December 22, 2017. The 2017 Tax Act includes a number of changes to existing U.S. income tax laws that affect the Company, most notably a reduction of the top U.S. corporate income tax rate from 35% to 21% for tax years beginning after December 31, 2017. The 2017 Tax Act also provides for the acceleration of depreciation for certain assets placed in service after September 27, 2017 as well as changes beginning in 2018, including additional limitations on the deductibility of executive compensation and interest. On May 16, 2019 the Company entered into a share exchange agreement which resulted in Hestia Investments, Inc. becoming a wholly owned subsidiary of the Company and the former shareholders Hestia Investments Inc becoming the new majority shareholders of the Company. Prior to this date the Company and Hestia Investments, Inc., have been taxed as separate C-Corporations for federal income tax purposes. The provision (benefit) for income taxes for years ended November 30, 2020 and November 30, 2019 consist of the following: Nov. 30, Nov. 30, Current: Federal $ 0 $ 0 State 0 0 Total Current $ 0 $ 0 Deferred: Federal $ 0 $ 0 State 0 0 Change in valuation 0 0 Total provision (benefit) $ 0 $ 0 The Company, and its subsidiary have net deferred tax assets resulting from net operating loss (“NOL”) carryforwards. These NOL carryforwards are subject to limitations on their use and availability. Under the 2017 Tax Act, NOL carryforwards can offset only 80% of taxable income in any given tax year and are significantly or completely reduced whenever there is a substantial change in the ownership of the Corporation. The income tax provision (benefit) differs from the amount computed by applying the U.S. federal statutory tax rate of 21% in 2020 and 2019 to net income (loss) before income taxes for the year ended November 30, 2020 and year ended November 30, 2019 and adjusting for the following: Nov. 30, Nov. 30, Net income (loss) before taxes $ 11,534,085 $ (215,601 ) US federal income tax rate 21 % 21 % Computed expected tax provision (benefit) 2,422,158 (45,276 ) Permanent differences - - Timing differences (2,422,158 ) Limitations on NOL carryforwards due to change in stock ownership of the Corporation 45,276 Federal income tax provision $ - $ - The Company and its subsidiary file income tax returns in the U.S. federal jurisdiction and, if necessary, in various state and local jurisdictions. All tax years from 2016 to 2020 are subject to examination.

Related party transactions

Related party transactions	12 Months Ended
	Nov. 30, 2020
Related Party Transactions [Abstract]
Related party transactions	Note 7 – Related party transactions Note Payable to Custodian Ventures, LLC During the year ended November 30, 2018, Custodian Ventures, LLC advanced a total of $13,773 to the Company for payment of registration, legal and accounting fees. This loan is unsecured, non-interest bearing, and has no specific terms for repayment. Custodian Ventures, LLC is owned by David Lazar, the former director and president of Luxshmi Investments, Inc., now known as Hestia Insight Inc. On December 12, 2018, the Company issued 5,000,000 shares of Series B common stock to Custodian Ventures LLC with a par value of $0.001 for shares valued at $60,000 in exchange for settlement of $13,772 in a related party debt owed to Custodian Ventures, LLC plus $46,228 for David Lazar’s services, as the director and president of Luxshmi Investments, Inc., now known as Hestia Insight Inc. On March 1, 2019, the Company issued 10,000,000 shares of Series A preferred stock to Custodian Ventures LLC with a par value of $0.00001 for shares valued at $100,000 in exchange for David Lazar’s services, valued at $100,000 as the director and president of Luxshmi Investments, Inc., now known as Hestia Insight Inc. Note Payable to ECL Capital Partners Corp. On 11/20/18 ECL Capital Partners Corp. loaned Hestia Investments, Inc. $100,000 pursuant to a promissory note that is due October 31, 2020. The note is unsecured and bears a simple interest rate of 3.5% on the unpaid principal balance. Mr. Edward Lee is the president and sole owner of ECL Capital Partners Corp. and the president and sole director of Hestia Insight Inc. As of November 30, 2020, the principal and interest on this note have been fully paid.

Note Receivable Patient Access

Note Receivable Patient Access Solutions, Inc.	12 Months Ended
	Nov. 30, 2020
Receivables [Abstract]
Note Receivable Patient Access Solutions, Inc.	Note 8 – Note Receivable Patient Access Solutions, Inc. Effective October 1, 2019, the Company received a Note Receivable (the “Note”) in the amount of $50,000 from Patient Access Solutions, Inc. to compensate the Company for consulting services to PASO over a six-month period ending February 6, 2020. The Note is due on October 31, 2020, however due to the doubtful ability to collect on this Note, no income or receivable amount has or will be accrued until payment of this Note is received. The Note provides Additionally, the Company has conversion rights On October 29, 2020, the Company exercised its conversion rights on this note and received 2,635,614 shares of restricted common stock, the value of which will be recognized as consulting income when the restrictions on the stock are removed or the fair value of the stock becomes readily determinable, whichever comes first.

Common Stock

Common Stock	12 Months Ended
	Nov. 30, 2020
Equity [Abstract]
Common Stock	Note 9 – Common Stock On December 12, 2018, the Company created 5,000,000 shares of Series B common stock with par value $0.001, out of the 290,000,000 shares of common stock already authorized by the corporation. The Series B common stock has the same powers, designation, preferences and relative participating, optional and other special rights, and the qualifications, limitations and restrictions as the originally issued common stock except that the holder of each share of Series B common stock has the right to forty-one (41) votes for each share of Series B. On December 12, 2018, the Company issued 5,000,000 shares of Series B common stock to Custodian Ventures, LLC, a related party, with a par value of $0.001 for shares the Company valued at $60,000 in exchange for settlement of the $13,776 in related party debt owed to Custodian Ventures, LLC and David Lazar’s services, valued at $46,224 as the director and president of Luxshmi Investments, Inc., now known as Hestia Insight Inc. The Company’s valuation of $60,000 for this stock is equal to the amount that Hestia Investments, Inc. paid for this stock. On March 27, 2019 the Company authorized a 1 for 500 reverse stock split on the 144,750,000 shares issued and outstanding as of April 16, 2019. After giving consideration for fractional shares that were rounded up to the next whole share, this left the Company with 290,000 shares issued and outstanding prior to the share exchange agreement it entered into with the shareholders of Hestia Investments, Inc. on May 16, 2019. See Note 4 – Share Exchange Agreement above. On November 21, 2019 the Company retired and cancelled 4,500,000 shares out of the 5,000,000 shares of Series B common stock that was authorized and outstanding on that date and recognized the $4,500 par value of these shares as treasury stock. This left 500,000 shares of Series B common stock authorized and outstanding as of November 21, 2019. On September 10, 2020, the Company issued 6,000 shares to an unrelated independent contractor valued at $12,360 for services valued at $12,360.

Preferred Stock

Preferred Stock	12 Months Ended
	Nov. 30, 2020
Preferred Stock Dividends and Other Adjustments [Abstract]
Preferred Stock	Note 10 – Preferred Stock On February 26, 2019 the Company designated 10,000,000 shares of its authorized preferred shares as Series A preferred stock with the specific powers, preferences, rights and limitations described below. On March 1, 2019, the Company issued 10,000,000 shares of Series A preferred stock to Custodian Ventures LLC with a par value of $0.00001 for shares valued at $100,000 in exchange for David Lazar’s services, valued at $100,000 as the director and president of Luxshmi Investments, Inc., now known as Hestia Insight Inc. The Company’s valuation of $100,000 for this stock is equal to the amount that Hestia Investments, Inc. paid for this stock. On November 21, 2019, the Company retired and cancelled all Series A preferred stock and recognized the $100 par value of these shares as treasury stock. On November 24, 2019 the Company filed a “Certificate, Amendment or Withdrawal of Designation” with the Nevada Secretary of State that withdrew the Series A preferred stock designation leaving no Series A preferred stock authorized or outstanding as of that date. The Series A preferred stock, before the designation of the entire series was withdrawn on November 24, 2019, was entitled to the following specific powers, preferences, rights and limitations: 1. Dividend Provisions - Entitled to receive dividends, out of any assets legally available therefor, upon any payment of any dividend (payable other than in common stock or other securities and rights convertible into or entitling the holder thereof to receive, directly or indirectly, additional shares of common stock of the Corporation) on the common stock of the Corporation, as and if declared by the Board of Directors, as if the Series A preferred stock had been converted into common stock. 2. Liquidation Preference - Entitled to receive, prior and in preference to any distribution of any of the assets of the Corporation to the holders of common stock by reason of their ownership thereof, an amount per share equal to the price per share actually paid to the Corporation upon the initial issuance of the Series preferred stock (each, the “the Original Issue Price”) for each share of Series A preferred stock then held by them, plus declared but unpaid dividends. 3. Conversion Rights – Entitled to convert into such of number of fully paid and nonassessable shares of common stock as is determined by dividing the Original Issue Price of the Series A preferred stock, $0.00001, by the Series A Conversion Price applicable to such share, in effect on the date the certificate is surrendered for conversion. The initial Series A Conversion Price per share shall be $0.000000006745249 for shares of Series A preferred stock. 4. Voting Rights - The holder of each share of Series A preferred stock shall have the right to one vote for each share of common stock into which such preferred stock could then be converted, on an as-converted basis, and with respect to such vote, such holder shall have full voting rights and powers equal to the voting rights and powers of the holders of common stock. 5. Protective Provisions - the Corporation shall not without first obtaining the approval (by vote or written consent, as provided by law) of the holders of at least a majority of the then outstanding shares of Series A preferred stock to: a. amend or repeal any provision of the Company’s Articles of Incorporation or bylaws if such action would materially and adversely change the rights, preferences or privileges of the Series A preferred stock; b. increase or decrease (other than by redemption or conversion) the total number of authorized shares of Series A preferred stock; or c. redeem shares of common stock (other than shares repurchased upon termination of an officer, employee or director pursuant to a restricted stock purchase agreement).

Subsequent Events

Subsequent Events	12 Months Ended
	Nov. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 11 – Subsequent Events The Company evaluates events that occur after the period end date through the date the financial statements are available to be issued. Accordingly, management has evaluated subsequent events through March 15, 2021, and has determined that the following subsequent event requires disclosure in these financial statements: On March 1, 2021, Hestia Investments returned to the Company for cancellation its remaining 500,000 shares of Series B Common Stock and, accordingly, the Company cancelled the remaining outstanding 500,000 shares of Series B Common Stock.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Nov. 30, 2020
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting within the balance sheets and the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, cash on deposit in attorney trust accounts, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Prepaid Expenses	Prepaid Expenses The Company records amounts which have been paid in advance of receiving future economic benefits anticipated by the payment as prepaid expenses. Prepaid expenses are recorded as assets and expensed over the period that the benefits are received from the payment. The Company recorded as prepaid expenses of $0 for the nine months ended August 31, 2020 and the year ended November 30, 2019, respectively.
Right-of-Use Assets	Right-of-Use Assets The Company recognizes operating lease assets and lease liabilities in accordance with ASU 2016-02, “Leases (Topic 842).” ASU 2016-02 requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases and makes certain changes to the accounting for lease expenses. The Company has adopted this standard starting for the year ending November 30, 2020, the first year the Company had any leased assets. This standard requires us to increase our assets and liabilities by equal amounts through the recognition of right-of-use assets and lease liabilities for our operating leases and to recognize the initial and the monthly payments as operating expenses when paid or accrued on our Consolidated Statements of Operations and Consolidated Statements of Cash Flows. On November 2, 2020, the Company entered into an operating lease to lease an automobile for a net initial payment of $4,029 plus 36 monthly payments of $627.24. The Company has expensed $4,657 as a current operating expense for the year ended November 30, 2020 and $0 for the year ended November 30, 2019. Additionally, for the year ended November 30, 2020, the Company has recorded the total remaining 35 payments on the lease as of November 30, 2020 as a Right of Use (ROU) asset of $21,953; the next year’s 12 monthly payments totaling $7,527 as a ROU current liability; and the remaining monthly payments totaling $14,426 as a ROU long term liability.
Investments in Equities	Investments in Equities ASC Topic 820, Fair Value Measurements and Disclosures ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC Topic 820 are described as follows: ● Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include 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; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. For those investments in equities, including equity securities and partnership interests, that have a “readily determinable fair value,” as defined in ASC Topic 321 and discussed below, or are traded in a verifiable public market and are not restricted for sale in the public market by a restricted stock legend, or can otherwise be reasonably valued using the three levels of the fair value hierarchy under ASC Topic 820 discussed above, we present and carry our investments at their estimate of fair value at net asset value (NAV) as of the balance sheet date. For these equity securities and partnership interests we include the realized and unrealized gains and losses arising from the changes in the fair values during the period as a component of investment gains in the consolidated statements of operations. For those investments in equities, including equity securities and partnership interests, that do not have a “readily determinable fair value,” or are not traded in a verifiable public market or are restricted for sale in the public market by a restricted stock legend or otherwise, we present and carry our investments using the measurement alternative which is cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined in ASC 321, for the identical or a similar investment of the same issuer.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC Topic 740, Income Taxes The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the federal tax laws. Changes in circumstances, including the Company generating significant taxable income, could cause a change in judgment about the reliability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
Estimates	Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America, also referred to as U.S. GAAP. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheets and the income and expenses for the periods ended as stated in the statements of operations.
Revenue Recognition	Revenue Recognition The Company recognizes consulting income in accordance with ASC 606. This standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised services or goods to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation. Our consulting revenues currently consist of consulting contracts for professional services that are performed over a stated period of time. We recognize income for each contract on a pro-rata basis over the stated period of time as we satisfy a performance obligation. The Company recognizes loan origination fees in accordance with ASC Topic 310-20, “Receivables Nonrefundable Fees and Other Costs.” Accordingly, revenue from loan origination fees, net of their direct costs, are deferred and amortized over the life of the loan to which they relate. Loan origination fees include fees for services and costs Our origination fees currently consist of our debtor’s stock that we have received from originating and renewing certain loans to the debtor. The amount of the origination fee is determined as the value of the stock on the sooner of the first date the Company receives the debtor’s stock without a restricted stock legend, or the first date the Company can otherwise ascertain the readily determinable value of the debtor’s stock. In accordance with “ASC 321 Investments – Equity Securities,” described below, if stock or other equity securities are received for consulting income or origination fees then the value is measured at the cost of the equity securities minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. The Company considers equity securities that have a restricted stock legend that restricts their free trading to have no readily determinable fair value, unless the Company can substantiate that a different value could be received for the identical or similar investment of the same issuer.
Subsequent Events	Subsequent Events The Company evaluated subsequent events through the date when these financial statements are issued for disclosure consideration.
Adoption of Recent Accounting Pronouncements	Adoption of Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that management of the Company believes may impact its financial statements. Management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Effective December 1, 2017, the Company adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 adds a new Topic, “ASC 321 Investments – Equity Securities” to the FASB Accounting Standards Codification, which provides guidance on accounting for all equity investments. The guidance in ASC 321 allows a measurement exception for those equity investments that do not have a “readily determinable fair value,” as defined therein, and do not qualify to be measured using the practical expedient to estimate fair value at net asset value (NAV) of the investee in accordance with ASC 820-1035-59, Fair Value Measurement and Disclosure. The measurement alternative allows those investments to be measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Hestia has elected to use this measurement exception. See Note 3 below for a detailed listing of the Company’s investment in equities to which the measurement exception applies.

Investment in Equities (Tables)

Investment in Equities (Tables)	12 Months Ended
	Nov. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Schedule of investment in equities	The other equities listed are measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Description How Acquired Readily Determinable Fair Value Cost Current Changes Cumulative Impairments Cumulative Adjust. Nov. 30, 2020 Bal. Sheet Value 7,250,000 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com) Origination Fees No $ 0 $ 0 $ 0 $ 0 $ 0 4,135,614 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com) Consulting Income No $ 0 $ 0 $ 0 $ 0 $ 0 3,334 shares of stock in Canibiola, Inc. (“CANB” on OTCMarkets.com) Consulting Income Yes $ 0 $ 1,500 $ 0 $ 0 $ 1,500 13,343,203 shares of restricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com) Consulting Income Yes $ 0 $ 11,488,500 $ 0 $ 0 $ 11,488,500 400,000 shares of restricted preferred stock in BHPA, Inc (“BHPA” on OTCMarkets.com) Consulting Income No $ 0 $ 0 $ 0 $ 0 $ 0 Totals $ 0 $ 11,490,000 $ 0 $ 0 $ 11,490,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	The provision (benefit) for income taxes for years ended November 30, 2020 and November 30, 2019 consist of the following: Nov. 30, Nov. 30, Current: Federal $ 0 $ 0 State 0 0 Total Current $ 0 $ 0 Deferred: Federal $ 0 $ 0 State 0 0 Change in valuation 0 0 Total provision (benefit) $ 0 $ 0
Schedule of reconciliation between provision for income taxes and income taxes at statutory U.S. federal income tax rate	The income tax provision (benefit) differs from the amount computed by applying the U.S. federal statutory tax rate of 21% in 2020 and 2019 to net income (loss) before income taxes for the year ended November 30, 2020 and year ended November 30, 2019 and adjusting for the following: Nov. 30, Nov. 30, Net income (loss) before taxes $ 11,534,085 $ (215,601 ) US federal income tax rate 21 % 21 % Computed expected tax provision (benefit) 2,422,158 (45,276 ) Permanent differences - - Timing differences (2,422,158 ) Limitations on NOL carryforwards due to change in stock ownership of the Corporation 45,276 Federal income tax provision $ - $ -

Summary of significant accoun_3

Summary of significant accounting policies (Details Narrative) - USD ($)	Nov. 02, 2020	Nov. 30, 2020	Nov. 30, 2019	Aug. 31, 2020
Prepaid expenses			$ 0	$ 0
Right of use assets		$ 21,953	0
Operating lease liability current		7,527
Operating lease liability non-current		14,426	0
Automobile [Member]
Operating lease payment	$ 4,029	4,657	$ 0
Right of use assets		21,953
Operating lease liability current		7,527
Operating lease liability non-current		$ 14,426

Investment in Equities (Details

Investment in Equities (Details) - USD ($)		12 Months Ended
		Nov. 30, 2020	Nov. 30, 2019
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		11,490,000
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 11,490,000	$ 81,222
Investment [Member]
Investment in Equities, Description		7,250,000 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com)
Investment in Equities, How Acquired		Origination Fees
Investment in Equities, Readily Determinable Fair Value		No
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		0
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 0
Investment 1 [Member]
Investment in Equities, Description		4,135,614 shares of restricted stock in Patient Access Solutions, Inc. (“PASO” on OTCMarkets.com)
Investment in Equities, How Acquired		Consulting Income
Investment in Equities, Readily Determinable Fair Value		No
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		0
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 0
Investment 2 [Member]
Investment in Equities, Description		3,334 shares of stock in Canibiola, Inc. (“CANB” on OTCMarkets.com)
Investment in Equities, How Acquired		Consulting Income
Investment in Equities, Readily Determinable Fair Value		Yes
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		1,500
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 1,500
Investment 3 [Member]
Investment in Equities, Description		13,343,203 shares of restricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com)
Investment in Equities, How Acquired		Consulting Income
Investment in Equities, Readily Determinable Fair Value	[1]	Yes
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		11,488,500
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 11,488,500
Investment 4 [Member]
Investment in Equities, Description		400,000 shares of restricted preferred stock in BHPA, Inc (“BHPA” on OTCMarkets.com)
Investment in Equities, How Acquired		Consulting Income
Investment in Equities, Readily Determinable Fair Value		No
Investment in Equities, Cost		$ 0
Investment in Equities, Current Changes		0
Investment in Equities, Cumulative Impairments		0
Investment in Equities, Cumulative Adjustment		0
Investment in Equities, Value		$ 0
[1]	The Company uses a put option method to estimate the fair value of the 13,343,203 shares of restricted common stock of BHPA, Inc. The put option method uses assumptions that are considered to be Level 3 inputs as defined by ASC Topic 820, discussed above. The method explicitly incorporates the duration of the restriction that is assumed to be removed on June 21, 2021, and the characteristics of the underlying security, to calculate a discount for the lack of marketability. The principal economic factor underlying a discount for lack of marketability is the increased risk resulting from the inability to quickly and efficiently return the investment to a cash position. The put option method estimates the value of a protective put option using Black-Scholes. The value of the protective put option was used to estimate a discount for the lack of marketability associated with the restrictions on transfer of the security over the remaining term of the restriction. The stock price input used in the model was BHPA, Inc.'s quoted trading prices.

Investment in Equities (Detai_2

Investment in Equities (Details 1)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
Dividend	0.00%	0.00%
Minimum [Member]
Remining term (year)	22 days	22 days
Volatility	266.62%	385.08%
Risk Free Rate	0.09%	1.61%
Maximum [Member]
Remining term (year)	1 year	2 years
Volatility	341.79%	434.23%
Risk Free Rate	0.17%	1.77%

Investment in Equities (Detai_3

Investment in Equities (Details Narrative)	Nov. 30, 2020shares
Restricted Common Stock [Member] | BHPA [Member]
Investment owned, shares	13,343,203

Share Exchange Agreement (Detai

Share Exchange Agreement (Details Narrative)	Mar. 16, 2019shares
Hestia Investments [Member]
Number of shares exchanged	27,614,200

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
Current:
Federal	$ 0	$ 0
State	0	0
Total Current	0	0
Deferred:
Federal	0	0
State	0	0
Change in valuation	0	0
Total provision (benefit)	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
Income Tax Disclosure [Abstract]
Net income (loss) before taxes	$ 11,534,085	$ (215,601)
US federal income tax rate	21.00%	21.00%
Computed expected tax provision (benefit)	$ 2,422,158	$ (45,276)
Permanent differences	0	0
Timing differences	(2,422,158)	0
Limitations on NOL carryforwards due to change in stock ownership of the Corporation		45,276
Federal income tax provision	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
Income Tax Disclosure [Abstract]
US federal income tax rate	21.00%	21.00%

Related party transactions (Det

Related party transactions (Details Narrative) - USD ($)	Dec. 12, 2018	Mar. 01, 2019	Nov. 18, 2018	Nov. 30, 2019	Nov. 30, 2018
Shares issued for services, value				$ 100,000
Custodian Ventures, LLC [Member]
Proceeds from notes payable					$ 13,773
Debt conversion, shares issued	5,000,000
Shares issued, price per share	$ 0.001	$ 0.00001
Debt conversion, amount	$ 13,772
Shares issued for services, shares		10,000,000
Shares issued for services, value		$ 100,000
David Lazar [Member]
Debt conversion, amount	$ 46,228
ECL Capital Partners Corp. [Member] | Promissory Note [Member]
Proceeds from notes payable			$ 100,000
Maturity date			Oct. 31, 2020
Interest rate			3.50%

Note Receivable Patient Acces_2

Note Receivable Patient Access Solutions, Inc. (Details Narrative) - USD ($)	1 Months Ended
	Oct. 29, 2019	Oct. 01, 2019	Nov. 30, 2020	Nov. 30, 2019
Note receivable			$ 0	$ 0
PASO [Member]
Note receivable		$ 50,000
Maturity date		Oct. 31, 2020
Interest rate		10.00%
Conversion price		$ 0.10
Restricted common stock received	2,635,614

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	Sep. 10, 2020	Dec. 12, 2018	Nov. 21, 2019	Mar. 27, 2019	Nov. 30, 2019	Nov. 30, 2020	Apr. 16, 2019
Common stock, shares authorized		290,000,000			285,000,000	285,000,000
Common stock, par value					$ 0.001	$ 0.001
Reverse stock split				The Company authorized a 1 for 500 reverse stock split
Common stock, shares issued					27,904,200	27,910,200	144,750,000
Common stock, shares outstanding					27,904,200	27,910,200	144,750,000
Shares retired and cancelled			4,500,000
Treasury stock			$ 4,500		$ 4,600	$ 4,600
Shares issued for services, value					$ 100,000
Pre-stock split [Member]
Common stock, shares issued							290,000
Common stock, shares outstanding							290,000
Custodian Ventures, LLC [Member]
Debt conversion, shares issued		5,000,000
Shares issued, price per share		$ 0.001
Debt conversion, amount		$ 13,776
David Lazar [Member]
Debt conversion, amount		$ 46,224
Unrelated Independent Contractor [Member]
Shares issued for services, shares	6,000
Shares issued for services, value	$ 12,360
Series B Common Stock [Member]
Common stock, shares authorized		5,000,000			5,000,000	5,000,000
Common stock, par value		$ 0.001			$ 0.001	$ 0.001
Common stock, shares issued			5,000,000		500,000	500,000
Common stock, shares outstanding			5,000,000		500,000	500,000

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 21, 2019	Mar. 01, 2019	Nov. 30, 2019	Nov. 24, 2019	Feb. 26, 2019	Dec. 12, 2018
Shares issued for services, value			$ 100,000
Custodian Ventures, LLC [Member]
Shares issued for services, shares		10,000,000
Shares issued for services, value		$ 100,000
Shares issued, price per share		$ 0.00001				$ 0.001
Series A Preferred Stock [Member]
Preferred stock, shares authorized					10,000,000
Treasury stock, par value	$ 100
Conversion price				$ 0.000000007

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	1 Months Ended
	Mar. 01, 2021shares
Subsequent Event [Member] | Series B Preferred Stock [Member]
Shares retired and cancelled	500,000