NATURE OF ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) |
12 Months Ended | ||||
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Oct. 31, 2025 | |||||
| Accounting Policies [Abstract] | |||||
| Basis of Accounting | Basis of Accounting
The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP).
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| Fiscal Year End | Fiscal Year End
The Company’s year-end is October 31.
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| 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
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| Cash and Cash Equivalents | Cash and Cash Equivalents
The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.
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| Estimated Uncollectible Accounts | Estimated Uncollectible Accounts
Management evaluates its receivables on a quarterly basis to assess the validity of remaining receivables. Management has determined that there is a significant doubt regarding the receivable balance of $1,024 as of October 31, 2025. Management has determined that there is not a significant doubt regarding the receivable balance for fiscal year ended October 31, 2024.
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| Accounts Receivable | Accounts Receivable
The opening balance of accounts receivable was $321,893 which was net of the allowance for doubtful accounts of $0. The ending balance of accounts receivable was $344,700 net of the allowance for doubtful accounts.
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| Inventory | Inventory
Inventory consists primarily of finished goods. Inventory is stated at the lower of cost or net realizable value and is valued based on first-in first-out. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.
During the fiscal year ended October 31, 2010, the Company discontinued its hunting and swimming lines of apparel. Therefore, a reserve of $65,600 was recorded as of October 31, 2025 and 2024.
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| Deposits on Inventory | Deposits on Inventory
The Company has one manufacturer located in Indonesia that produces the apparel on behalf of the Company. The Company sends deposits to the manufacturer for future production of the apparel based on approved purchase orders between the Company and the manufacturer. Once finished, purchase orders are received by the Company and the deposits associated with the purchase orders are transferred into inventory. As of October 31, 2025, the Company made the deposits of $0 on inventory, and zero balance of deposits on inventory as of October 31, 2024.
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| Property and equipment | Property and equipment
Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows:
The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance and repairs is charged to the statements of operations as incurred, whereas significant renewals and betterments are capitalized.
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| Deposits on Equipment | Deposits on Equipment
On July 12, 2015, the Company reached an agreement with Ketut Jaya to purchase the machinery and equipment utilized to produce the INSULTEX material. The purchase price is $700,000 and to be made in four installments. The first installment of $300,000 is to be made at the execution of the agreement. The second installment of $200,000 is to be made when the machinery and equipment is ready to be shipped to the United States. The third installment of $100,000 is to be made once the machinery and equipment is producing INSULTEX, and the fourth and final installment of $100,000 is to be made after the first commercial production run of INSULTEX is completed. As of October 31, 2018, the Company has made payments of $500,000 in accordance with the agreement and made a $100,000 pre-payment as the machine is not yet producing INSULTEX. Additionally, the Company has incurred $17,000 of additional expenses related to shipping, site improvements and installation of the equipment. During 2019, the Company determined the shipping costs of $17,000 were impaired and these costs were written off the balance due. In February 2023 and August 2023, the Company made an additional prepayment of $10,000 and $6,000, respectively, on the equipment.
During the fiscal year ended October 31, 2022, the Company made deposits on a separate piece of equipment of $7,370. During the fiscal year ended October 31, 2023, the Company made additional deposits of $29,574 on this piece of equipment. During the fiscal year ended October 31, 2025, the company made an additional deposit of $10,000 on this piece of equipment. Total deposits for this piece equipment as of October 31, 2025 total $46,944.
Total deposits made were $662,944 and $652,944 as of October 31, 2025 and 2024, respectively.
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| Impairment of Long-lived Assets. | Impairment of Long-lived Assets.
Management considers the valuation and depreciation of property and equipment. Management considers both the current and future levels of undiscounted cash flow generated by the Company and the continuing value of property and equipment to determine when and if an impairment has occurred. Any write-downs due to impairment are charged to operations at the time the impairment is identified. No such write-downs due to impairment have been recorded for the fiscal years ended October 31, 2025 and 2024.
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| Fair Value of Financial Instruments | Fair Value of Financial Instruments
ASC 820 Fair Value Measurements and Disclosures establish a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.
These tiers include:
Level 1: defined as observable inputs such as quoted prices in active markets;
Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.
The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity
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| Income Taxes | Income Taxes
The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.
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| Revenue Recognition | Revenue Recognition
Revenues are measured based on the amount of consideration specified in a contract with a customer. The Company recognizes revenue when and as performance obligations (i.e., obligations to transfer goods and/or services) are satisfied, which generally occurs with the transfer of control of the goods or services to the customer.
To determine proper revenue recognition, the Company evaluates whether two or more contracts should be combined and accounted for as a single contract and whether a combined or single contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment, and the decision to combine contracts or separate a combined or single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. Contracts are considered to contain a single performance obligation if the promise to transfer individual goods or services is not separately identifiable from other promises in the contracts.
For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract.
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| Concentration of Credit Risk | Concentration of Credit Risk
The Company maintains its cash balances with a financial institution which management believes to be of high credit quality. The accounts are insured by the Federal Deposit Insurance Company (“FDIC”) up to $250,000 in coverage. The balances in the accounts may, at times, exceed the federally insured limits. The Company has not experienced any losses on deposits and management believes the Company is not exposed to any significant credit risk related to these accounts.
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| Shipping and Handling | Shipping and Handling
The Company pays shipping and handling costs on behalf of customers for purchased apparel merchandise. These costs are billed back to the customer through the billing invoice. The shipping and handling costs associated with merchandise ordered by the Company are included as part of inventory as these costs are allocated across the merchandise received. With house wrap orders, the customer pays the shipping cost. The shipping and handling costs associated with customer orders was approximately $74,635 and $61,124 for the fiscal years ended October 31, 2025 and 2024, respectively.
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| Warrants | Warrants
The Company provides a ten-year limited warranty covering defects in workmanship. These warranties are included in the contract and do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications. The Company does not consider these assurance-type warranties to be separate performance obligations.
Management has determined that no warranty reserve is currently necessary on the Company’s products. Management will continue to evaluate the need for a warranty reserve throughout the year and make adjustments as needed
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| Stock-Based Compensation |
The Company accounts for share-based compensation awards in accordance with ASC 718, “Compensation - Stock Compensation”. The cost of services received from employees and non-employees in exchange for awards of equity instruments is recognized in the statement of operations based on the estimated fair value of those awards on the grant date and amortized on a straight-line basis over the requisite service period or vesting period. The Company records forfeitures as they occur.
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| Earnings (Loss) Per Share |
The Company calculates net loss per share in accordance with FASB ASC Topic 260 “Earnings Per Share”. Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding for the fiscal year. During the fiscal years presented, the Company only has common stock outstanding. In 2021, the Company issued a convertible debt instrument. In addition, the Company also has stock warrants of 954,000 and 954,000 as of October 31, 2025 and 2024. The Company has calculated diluted earnings (loss) per share utilizing the outstanding stock warrants and convertible debt.
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| Recent Accounting Pronouncements | Recent Accounting Pronouncements
There have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended October 31, 2025 that are of significance or potential significance to the Company.
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