v3.25.2
FINANCIAL STATEMENT RESTATEMENT (Tables)
 6 Months Ended
Apr. 30, 2025
Accounting Changes and Error Corrections [Abstract]  
Schedule of statement of operations
                       
Statement of Operations for the three months ended April 30, 2024   As Previously Reported   Adjustment   As Restated
                         
Revenue   $ —       $ —       $ —    
Cost of goods sold   $ —       $ —       $ —    
Gross Profit   $ —       $ —       $ —    
                         
Operating expenses                        
General and administrative expenses   $ 526,635     $ —       $ 526,635  
Depreciation and amortization   $ 36,809     $ 5,822     $ 42,631  
Total Operating Expenses   $ 563,444     $ 5,822     $ 569,266  
Other Income (Expenses)                        
Interest income   $ 5,192     $ —       $ 5,192  
Interest expense   $ (6,781 )   $ —       $ (6,781 )
Total Other (Expenses)   $ (1,589 )   $ —       $ (1,589 )
Loss from Operations   $ (565,033 )   $ (5,822 )   $ (570,855 )
Net Loss   $ (565,033 )   $ (5,822 )   $ (570,855 )
PER SHARE AMOUNTS                        
Basic and diluted net loss
per share		   $ (0.00 )   $ —       $ (0.00 )
Weighted average number of common shares outstanding - basic and diluted     419,491,234       —         419,491,234  
                         

   

                         
Statement of Operations for the six months ended
April 30, 2024		     As Previously Reported       Adjustment       As Restated  
                         
Revenue   $ —       $ —       $ —    
Cost of goods sold   $ —       $ —       $ —    
Gross Profit   $ —       $ —       $ —    
                         
Operating expenses                        
General and administrative expenses   $ 1,009,505     $ (18,864 )   $ 990,641  
Depreciation and amortization   $ 70,092     $ 8,975     $ 79,067  
Total Operating Expenses   $ 1,079,597     $ (9,889 )   $ 1,069,708  
Other Income (Expenses)                        
Interest income   $ 5,492     $ —       $ 5,492  
Interest expense   $ (13,712 )   $ —       $ (13,712 )
Total Other (Expenses)   $ (8,220 )   $ —       $ (8,220 )
Loss from Operations   $ (1,087,817 )   $ 9,889     $ (1,077,928 )
Net Loss   $ (1,087,817 )   $ 9,889     $ (1,077,928 )
PER SHARE AMOUNTS                        
Basic and diluted net loss
per share		   $ (0.00 )   $ —       $ (0.00 )
Weighted average number of common shares outstanding - basic and diluted     419,439,854       —         419,439,854  
Schedule of statement of changes in stockholders’ deficit
                       
Changes in Statement of Stockholders' Deficit for the three months ended April 30, 2024   As Previously Reported   Adjustment   As Restated
Beginning Additional Paid-in Capital - Balance at January 31, 2024   $ 41,171,311     $ 390,275     $ 41,561,586  
Beginning Accumulated Deficit - Balance at January 31, 2024   $ (42,132,662 )   $ (470,515 )   $ (42,603,177 )
Beginning Total Stockholders’ Deficit - Balance at January 31, 2024   $ (489,418 )   $ (85,240 )   $ (574,658 )
Series A preferred issued pursuant to patent agreement, shares     10,000,000       (5,000,000 )     5,000,000  
Series A preferred issued pursuant to patent agreement, amount   $ 10,000     $ (5,000 )   $ 5,000  
Net loss for the three months ended April 30, 2024   $ 565,033     $ 5,822     $ 570,855  
Ending Additional paid in capital - Balance at April 30, 2024   $ 41,291,591     $ 390,275     $ 41,681,866  
Ending Accumulated Deficit - Balance at April 30, 2024   $ (42,697,762 )    $ (476,270 )   $ (43,174,032 ) 
Ending Total Stockholders’ Deficit - Balance at April 30, 2024   $ (920,868 )    $ (90,995 )    $ (1,011,863 ) 

  

Changes in Statement of Stockholders' Deficit for the six months ended April 30, 2024   As Previously Reported   Adjustment   As Restated
Beginning Additional Paid-in Capital - Balance at October 31, 2023   $ 41,079,902     $ 390,275     $ 41,470,177  
Beginning Accumulated Deficit - Balance at October 31, 2023   $ (41,609,945 )   $ (486,159 )   $ (42,096,104 )
Beginning Total Stockholders’ Deficit - Balance at October 31, 2023   $ (92,201 )     (100,884 )     (193,085 )
Series A preferred issued pursuant to patent agreement, shares     10,000,000       (5,000,000 )     5,000,000  
Series A preferred issued pursuant to patent agreement, amount   $ 10,000     $ (5,000 )   $ 5,000  
Net loss for the six months ended April 30, 2024   $ 1,087,817     $ (9,889 )   $ 1,077,928  
Ending Additional paid in capital - Balance at April 30, 2024   $ 41,291,591     $ 390,275     $ 41,681,866  
Ending Accumulated Deficit - Balance at April 30, 2024   $ (42,697,762 )    $ (476,270 )    $ (43,174,032 ) 
Ending Total Stockholders’ Deficit - Balance at April 30, 2024   $ (920,868 )    $ (90,995 )    $ (1,011,863 ) 
Schedule of statement of cash flows
                       
Statement of Cash Flows for the six months ended
April 30, 2024		   As Previously Reported   Adjustment   As Restated
Cash Flow from Operating Activities                        
Net loss   $ (1,087,817 )   $ 9,889     $ (1,077,928 )
                         
Adjustments to reconcile net loss to net cash used in operating activities:                        
Depreciation and amortization   $ 70,092     $ 8,975     $ 79,067  
Changes in operating assets and liabilities:                        
Decrease in due from related party   $ 56,392     $ —       $ 56,392  
Increase in accrued interest receivable   $ (5,185 )   $ —       $ (5,185 )
Increase/(Decrease) in accounts payable   $ 15,813     $ (22,058 )   $ (6,245 )
Increase/(Decrease) in accrued interest payable   $ 13,712     $ —       $ 13,712  
Increase in lease vendor payable   $ —       $ 498     $ 498  
Operating lease ROU assets and lease liabilities, net   $ 422     $ 146     $ 568  
Increase (Decrease) in payroll taxes   $ (14,802 )   $ —       $ (14,802 )
Net Cash Used in Operating Activities   $ (951,373 )   $ (2,550 )   $ (953,923 )
                         
Cash Flows from Financing Activities                        
Proceeds from related party advances   $ 710,585     $ —       $ 710,585  
Proceeds from security deposits   $ 100,000     $ —       $ 100,000  
Proceeds from sale of common stock subscription payable   $ 47,249     $ —       $ 47,249  
Proceeds from sale of common stock   $ 211,901     $ —       $ 211,901  
Net Cash Provided by Financing Activities   $ 1,069,735     $ —       $ 1,069,735  
                         
Cash Flows from Investing Activities                        
Purchase of property and equipment   $ (186,777 )   $ 2,550     $ (184,227 )
Purchase of long term asset   $ (89,285 )   $ —       $ (89,285 )
Net Cash Used in Investing Activities   $ (276,062 )   $ 2,550     $ (273,512 )
                         
Net increase (decrease) in cash   $ (157,700 )   $ —       $ (157,700 )
Cash at beginning of period   $ 235,159     $ —       $ 235,159  
Cash at end of period   $ 77,459     $ —       $ 77,459  
                         
Supplemental Disclosure for Non-Cash Investing and Financing Activities:                        
Record right-to-use asset and lease liability per ASC 842   $ (149,662 )   $ (18,087 )   $ (167,749 )