10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED JULY 31, 2019

Commission file number 000-55369

ADAIAH DISTRIBUTION INC.

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation or organization)

C/O

YOSEF YAFE

BET IRAEL 4

JERUSALEM

ISRAEL

(Address of principal executive offices, including zip code.)

972-52-5408519

(Telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days. YES x NO ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). YES x NO ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer, “accelerated filer,” “non-accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
(Do not check if a smaller reporting company)		Emerging growth company	¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES x NO ¨

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 207,141,180 shares as of SEPTEMBER 12, 2019

ITEM 1. FINANCIAL STATEMENTS

ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

	October 31 2018			July 31 2019
	(Audited)			(Unaudited)
ASSETS
Current Assets
Cash		0			0
Fixed Assets
Furniture and Fixtures
Accumulated Depreciation
Sewing Shop
Accumulated Depreciation
		0			0
TOTAL ASSETS		0			0
LIABILITIES AND STOCKHOLDERS EQUITY
LIABILITIES
Accrued Expenses					82,425
Convertible Promissory Note					11,631
TOTAL LIABILITIES		0			94,056
STOCKHOLDERS' EQUITY
Common Stock ; Authorized 750,000,000 , par value $0.001
Issued and Outstanding as at October 31 2018 and as at July 31 2019, 102,141,189		102,141			102,141
Additional Paid in Capital		43,859			43,859
(Accumulated Deficit)		(146,000	)		(240,056	)
Total Stockholders equity (deficit)		0			(94,056	)
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY		0			0

The accompanying notes are an integral part of these financial statements

2

ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

	Nine Months			Three Months			Nine Months			Three Months			From Inception (September 12
	Ended			Ended			Ended			Ended			2013)
	July 31 2019			July 31 2019			July 31 2018			July 31 2018			thru July 31 2019)
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
REVENUES
Sales								20,555
Merchandise Sales														299,839
		0			0			20,555			0			299,839
Cost of Goods Sold
Pillow Purchases								15,347						218,859
Sales Commissions														3,180
		0			0			15,347			0			222,039
Cost of Goods Sold		0			0			15,347			0			222,039
Gross Profit		0			0			5,208			0			77,800
Operating Expenses
General and Administrative		94,056			94,056			4,634						310,923
Write off of net assets, discontinued Operations								6,943			6,943			6,943
Total Expenses		94,056			94,056			11,577			6,943			317,866
Income (Loss) before Income Tax		(94,056	)		(94,056	)		(6,369	)		(6,943	)		(240,066	)
Interest Income								1						10
Net Income (Loss) for the Period		(94,056	)		(94,056	)		(6,368	)		(6,943	)		(240,056	)
Net Gain (Loss) Per Share
(Basic and Diluted)		(0.0009	)		(0.0009	)		(0.0001	)		(0.0001	)		(0.0024	)
Weighted Number of Average Shares outstanding		102,141,189			102,141,189			102,141,189			102,141,189			102,141,189

 

The accompanying notes are an integral part of these financial statements

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ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

	Nine Months Ended July 31 2019			Nine Months Ended July 31 2018			From Inception (September 12 2013) thru July 31 2019)
	(Unaudited)			(Unaudited)			(Unaudited)
Net Income (Loss)		(94,056	)		(6,368	)		(240,056	)
Adjustments to reconcile Net Income (Loss) to net cash provided by (used) in Operations
Operating Activities
Changes in assets and liabilities		82,425			5,809			120,199
Net cash used in operating activities		(11,631	)		(559	)		(37,432	)
Financing Activities
Proceeds from the issuance of Common Stock								44,000
Related Party and Note payable		11,631						13,046
		11,631			0			57,046
Net cash provided for by financing activities		11,631			0			57,046
Investing Activities
Furniture and Fixtures								(8,000	)
Depreciation Expense					214			2,785
Sewing Shop								(16,940	)
Depreciation Expense					312			2,541
		0			526			(19,614	)
Net cash (used in) provided by investing activities		0			526			(19,614	)
Net (Decrease) in Cash		0			(33	)		0
Cash at the beginning of the period		0			33
Cash at the end of the period		0			0
Supplemental disclosure
Cash paid for income taxes		0			0			0
Cash paid for interest expense		0			0			0

The accompanying notes are an integral part of these financial statements

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Adaiah Distribution Inc.

Notes to the Financial Statements

JULY 31 2019

Note 1: Organization and Basis of Presentation

Adaiah Distribution, Inc. (the “Company”) is a for profit corporation established under the corporation laws in the State of Nevada, United States of America on September 12, 2013.

The Company is not currently engaged in any business operations. It is however seeking to identify, locate and if warranted acquire new commercial opportunities.

The accompanying unaudited interim financial statements of Adaiah Distribution, Inc. (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Registration Statement on Form S-1 filed with the SEC. 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 periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the fiscal year ended October 31, 2018 as reported on Form 10-K have been omitted.

Unless the context otherwise requires, all references to “Adaiah Distribution,” “we,” “us,” “our” or the “company” are to Adaiah Distribution, Inc.

On April 25, 2019, the eighth judicial District Court of Nevada appointed Yosef Yafe as custodian for the Company, proper notice having been given. There was no opposition. Pursuant to the Order of Custodianship, a Special Meeting of Shareholders was held on May 29, 2019 at 8:00 a.m. PST, Yosef Yafe as limited custodian. Notice was sent May 13, 2019 in compliance with Court Order. Present were Yosef (holding shares through Cede & Co.) and two additional proxies also holding shares through Cede & Co.).

A Special Meeting of the Board of Directors (by written consent) on May 31, 2019 was held electing Yosef as all officers, changing the Registered Agent to Holly, Driggs, Walch law firm, and approving a loan from Yosef to the Company evidenced by a Promissory Note dated May 31, 2019 for $3,231.00 to cover expenses paid by Yosef.

Note 2: Significant Accounting Policies and Recent Accounting Pronouncements

Use of Estimates and Assumptions

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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Fair Value of Financial Instruments

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of JULY 31 2019

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

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Adaiah Distribution Inc.

Notes to the Financial Statements

JULY 31 2019

Basic and Diluted Loss Per Share

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Revenue Recognition

The company follows the guidelines of ASC 605-15 for revenue recognition. Revenue is recognized when the product has been prepaid by the customer, shipped from either Adaiah Distribution or one of our vendors and the product has been delivered and signed for by the customer as evidenced by the shipping company. Customers are allowed to return the products within 30 days for a refund, if the packages are unopened.

Income Taxes

We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

Note 3: Property and Equipment

Property, plant and equipment are stated at cost. The Company utilizes MACRS 200 DB HY – 7 years for furniture and fixture depreciation and ADS straight-line – 40 years for the sewing shop depreciation over the estimated useful lives of the assets.

The Company has no carrying value of fixed assets as of JULY 31 2019.

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Adaiah Distribution Inc.

Notes to the Financial Statements

JULY 31 2019

Note 4: Concentrations

Initial sales are concentrated with one client. Sales are made without collateral and the credit-related losses are insignificant or non-existent. Accordingly, there is no provision made to include an allowance for doubtful accounts.

Note 5: Legal Matters

The Company has no known legal issues pending.

Note 6: Debt

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631. The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On September 5 2019 the CEO converted $5,000 of the convertible note into 5,000,000 common shares of the Company pursuant to the convertible note agreement.

Note 7: Capital Stock

On October 28, 2013 the Company authorized 75,000,000 shares of commons stock with a par value of $0.001 per share.

On October 28, 2013 the Company issued 4,000,000 shares of common stock for a purchase price of $0.001 per share to its sole director. The Company received aggregate gross proceeds of $4,000.00.

In January 2015 a total of 1,000,000 shares were issued to a total of 30 shareholders for $.04 per share for total proceeds of $40,000. The shares were registered pursuant to a Registration Statement on Form S-1 as filed with the Securities and Exchange Commission that was declared effective on November 3, 2014.

On November 29, 2015, the Company’s board of directors elected by unanimous written consent to file Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State to (i) increase the Company’s authorized number of shares of common stock from 75 million to 750 million, and (ii) increase the Company’s total issued and outstanding shares of common stock by conducting a forward split of such shares at the rate of 25 shares for every one (1) share currently issued and outstanding (the “Forward Split”). On December 4, 2015, the Company filed such Articles of Amendment with the Nevada Secretary of State. The record date for the Forward Split is December 1, 2015.

On December 4, 2015, the Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the aforementioned Forward Split be effected in the market. Such notification form is being reviewed by FINRA.

On December 2, 2015, the Company by written consent of the Board of Directors approved the issuance to Mr. Nikolay Titov of 16,000,000 restricted shares of the Company’s common stock in exchange for continued services as the sole member of the Board and the Company’s sole executive officer. These shares are being issued subsequent to the stock split and increased the Company’s total issued and outstanding shares following such stock split to 141 million shares.

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Adaiah Distribution Inc.

Notes to the Financial Statements

APRIL 30 2019

On September 19, 2016, the Company filed Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State whereby it amended its Articles of Incorporation by (i) decreasing the Company’s authorized number of shares of common stock from 750 million to 750,000, and (ii) decreasing the Company’s total issued and outstanding shares of common stock by conducting a reverse split of such shares at the rate of one (1) share for every one thousand (1,000) share currently issued and outstanding, resulting in 141,000 shares being issued and outstanding.

On November 8, 2016 the Company’s request for the Reverse Split was approved by FINRA and effected in the market. The Company’s ticker symbol was also changed to “ADAD”.

On November 16 2016 the Company issued 166 shares to Cede and Company for rounding as a result of the reverse split.

In January 2017 the Company filed with the State of Nevada and increased the authorized shares to 750,000,000 .

On February 13 2017 the Company issued 76,000,000 shares to its sole director for continuation of his services to the Company.

On February 13 2017 the Company issued 25,000,000 shares in exchange of conversion of $25,000 of debt to a third party.

On May 2 2017 the Company issued 1,000,000 shares to 3D PIONEER SYSTEMS LTD as an advance payment for an asset purchase agreement.

As of JULY 31 2019 there were no outstanding stock options or warrants.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

Note 8: Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

Note 9: Related Party Transactions

The Company’s sole officer and director is involved in other business activities and may in the future, become involved in other business opportunities as they become available.

On December 2, 2015, the Company by written consent of the Board of Directors approved the issuance to Mr. Nikolay Titov (the prior director) of 16,000,000 restricted shares of the Company’s common stock and 76,000,000 on February 13 2017 in exchange for continued services as the sole member of the Board and the Company’s sole executive officer.

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631. The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On August 10 2019 a resolution was signed by the Company for the onetime payment of $50,000 to the CEO as oncoming to the Board and as acting as chief accounting officer and secretary and an additional salary compensation of $10,000 per month from June 1 2019 thru the end of the fiscal year October 31 2019. As of July 31 2019, $70,000 has been accrued as compensation. The compensation is being paid in the form of common stock of the Company at a value of $0.001 per share the stated par value.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

8

Adaiah Distribution Inc.

Notes to the Financial Statements

APRIL 30 2019

Note 10: Going Concern

The accompanying financial statements and notes have been prepared assuming that the Company will continue as a going concern for the one year from the date these financial statements were available to be issued.

The Company’s ability to continue as a going concern is dependent upon the Company’s ability to generate sufficient revenues to operate profitably or raise additional capital through debt financing and/or through sales of common stock. In the event the Company is not able to do so the director of the Company has agreed to provide the necessary funding for the Company to continue in a limited operations scenario for the next 12 months, which would include the costs associated with maintaining reporting status with the Securities and Exchange Commission.

The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company.

Note 11: Subsequent Events

The Company has evaluated events subsequent to JULY 31 2019 to assess the need for potential recognition or disclosure in this report. Such events were evaluated through the date these financial statements were available to be issued. Based upon this evaluation, it was determined that other than the event disclosed above, no other subsequent events occurred that require recognition or disclosure in the financial statements.

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631 (and for future funds to be advanced). The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On August 10 2019 a resolution was signed by the Company for the onetime payment of $50,000 to the CEO as oncoming to the Board and as acting as chief accounting officer and secretary and an additional salary compensation of $10,000 per month from June 1 2019 thru the end of the fiscal year October 31 2019. As of July 31 2019, $70,000 has been accrued as compensation. The compensation is being paid in the form of common stock of the Company at a value of $0.001 per share the stated par value.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

This report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors” and the risks set out below, any of which may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

Forward looking statements are made based on management’s beliefs, estimates and opinions on the date the statements are made and we undertake no obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are stated in United States dollars ($US) and are prepared in accordance with United States Generally Accepted Accounting Principles.

In this report, unless otherwise specified, all references to “common stock” refer to the common shares in our capital stock.

As used in this quarterly report, the terms “we”, “us”, “our”, “Adaiah” and “Adaiah Distribution” mean Adaiah Distribution Inc., unless the context clearly requires otherwise.

Results of Operations

We received the initial equity funding of $4,000 from our sole officer and director who purchased 4,000,000 shares of our common stock at $0.001 per share.

In January 2015, the Company issued 1,000,000 shares of common stock to 30 independent persons pursuant to the Registration Statement on Form S-1 for total cash proceeds of $40,000.

On November 29, 2015, the Company’s board of directors elected by unanimous written consent to file Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State to (i) increase the Company’s authorized number of shares of common stock from 75 million to 750 million, and (ii) increase the Company’s total issued and outstanding shares of common stock by conducting a forward split of such shares at the rate of 25 shares for every one (1) share currently issued and outstanding (the “Forward Split”). On December 4, 2015, the Company filed such Articles of Amendment with the Nevada Secretary of State. The record date for the Forward Split is December 1, 2015.

On December 4, 2015, the Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the aforementioned Forward Split be effected in the market. Such notification form is being reviewed by FINRA.

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On December 2, 2015, the Company by written consent of the Board of Directors approved the issuance to Mr. Nikolay Titov of 16,000,000 restricted shares of the Company’s common stock in exchange for continued services as the sole member of the Board and the Company’s sole executive officer. These shares are being issued subsequent to the stock split and increased the Company’s total issued and outstanding shares following such stock split to 141 million shares.

On September 19, 2016, the Company filed Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State whereby it amended its Articles of Incorporation by (i) decreasing the Company’s authorized number of shares of common stock from 750 million to 750,000, and (ii) decreasing the Company’s total issued and outstanding shares of common stock by conducting a reverse split of such shares at the rate of one (1) share for every one thousand (1,000) share currently issued and outstanding, resulting in 141,000 shares being issued and outstanding.

On November 8, 2016 the Company’s request for the Reverse Split was approved by FINRA and effected in the market. The Company’s ticker symbol was also changed to “ADAD”.

On November 16 2016 the Company issued 166 shares to Cede and Company for rounding as a result of the reverse split.

In January 2017 the Company filed with the State of Nevada and increased the authorized shares to 750,000,000 .

On February 13 2017 the Company issued 76,000,000 shares to its sole director for continuation of his services to the Company.

On February 13 2017 the Company issued 25,000,000 shares in exchange of conversion of $25,000 of debt to a third party.

On May 2 2017 the Company issued 1,000,000 shares to 3D PIONEER SYSTEMS LTD as an advance payment for an asset purchase agreement.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

The Company ceased its operations in the third quarter, three months ending July 31 2018 and wrote off its net assets amounting to $6,943 which has been expensed accordingly.

The Company currently has no operations. It is however seeking to identify, locate and if warranted acquire new commercial opportunities.

During the three months ended July 31 2019 and for the nine months ended July 31 2019 the Company incurred expenses in the amount of $94,056 of which $70,000 relate to accrued compensation to the CEO and $24,056 for legal and other professional fees incurred for the preparation and filing of the reports required to be filed with the SEC to bring the Company current in its filings.

Liquidity and Capital Resources

The Company’s ability to continue as a going concern is dependent upon the Company’s ability to generate sufficient revenues to operate profitably or raise additional capital through debt financing and/or through sales of common stock. In the event the Company is not able to do so the director of the Company has agreed to provide the necessary funding for the Company to continue in a limited operations scenario for the next 12 months, which would include the costs associated with maintaining reporting status with the Securities and Exchange Commission.

The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company.

Our director has agreed, verbally, to continue to loan the company funds for operating expenses in a limited scenario, but he has no legal obligation to do so.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

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ITEM 4. CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

Management maintains “disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

In connection with the preparation of this quarterly report on Form 10-Q, an evaluation was carried out by management, with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of JULY 31 2019

Based on that evaluation, management concluded, as of the end of the period covered by this report, that our disclosure controls and procedures were effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Securities and Exchange Commission’s rules and forms.

Changes in Internal Controls over Financial Reporting

As of the end of the period covered by this report, there have been no changes in the internal controls over financial reporting during the quarter ended JULY 31 2019, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting subsequent to the date of management’s last evaluation.

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PART II. OTHER INFORMATION

ITEM 6. EXHIBITS.

The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our Registration Statement on Form S-1, filed under SEC File Number 000-55369, at the SEC website at www.sec.gov:

Exhibit No.	Description
3.1	Articles of Incorporation*
3.2	Bylaws*
31.1	Sec. 302 Certification of Principal Executive Officer
31.2	Sec. 302 Certification of Principal Financial Officer
32.1	Sec. 906 Certification of Principal Executive Officer
32.2	Sec. 906 Certification of Principal Financial Officer
101	Interactive data files pursuant to Rule 405 of Regulation S-T

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Adaiah Distribution Inc.
	Registrant
Date: SEPTEMBER 12, 2019	By:	/s/ Yosef Yafe
		Yosef Yafe
		(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer & Sole Director)

14

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Yosef Yafe, certify that:

1. I have reviewed this report on Form 10-Q.

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.  The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: SEPTEMBER 12, 2019	By:	/s/ Yosef Yafe
		Yosef Yafe
		Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION

I, Yosef Yafe , certify that:

1. I have reviewed this report on Form 10-Q

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: SEPTEMBER 12, 2019	By:	/s/ Yosef Yafe
		Yosef Yafe
		Chief Financial Officer

EX-32.1

EXHIBIT 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Adaiah Distribution Inc. (the “Company”) on Form 10-Q for the period ending JULY 31 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Yosef Yafe , Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

(1)	The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

IN WITNESS WHEREOF, the undersigned has executed this certification as of the 12th day of SEPTEMBER 2019

By:	/s/ Yosef Yafe
	Yosef Yafe
	Chief Executive Officer

EX-32.2

EXHIBIT 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Adaiah Distribution Inc. (the “Company”) on Form 10-Q for the period ending JULY 31 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Yosef Yafe , Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

(3)	The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(4)	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

IN WITNESS WHEREOF, the undersigned has executed this certification as of the 12th day of SEPTEMBER 2019

By:	/s/ Yosef yafe
	Yosef Yafe
	Chief Financial Officer

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Debt (Details Narrative) - Convertible Notes Payable [Member] - Chief Executive Officer [Member] - USD ($)			9 Months Ended
	Sep. 05, 2019	Aug. 10, 2019	Jul. 31, 2019
Advanced from related party			$ 11,631
Debt instrument conversion price per share			$ 0.001
Subsequent Event [Member]
Debt conversion, converted instrument, shares issued	5,000,000
Debt conversion, converted instrument, amount	$ 5,000

XML

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		71 Months Ended
	Jul. 31, 2019	Jul. 31, 2018	Jul. 31, 2019	Jul. 31, 2018	Jul. 31, 2019
REVENUES
sales				$ 20,555
Merchandise Sales					$ 299,839
Total revenue	0	0	$ 0	20,555	299,839
Cost of Goods Sold
Pillow Purchases				15,347	218,859
Sales Commissions					3,180
Total cost of goods sold	0	0	0	15,347	222,039
Cost of Goods Sold	0	0	0	15,347	222,039
Gross Profit	0	0	0	5,208	77,800
Operating Expenses
General and Administrative	94,056		94,056	4,634	310,923
Write off of net assets , discontinued Operations		6,943		6,943	6,943
Total Expenses	94,056	6,943	94,056	11,577	317,866
Income ( Loss ) before Income Tax	(94,056)	(6,943)	(94,056)	(6,369)	(240,066)
Interest Income				1	10
Net Income ( Loss ) for the Period	$ (94,056)	$ (6,943)	$ (94,056)	$ (6,368)	$ (240,056)
Net Gain ( Loss ) Per Share
(Basic and Diluted)	$ (0.0009)	$ (0.0001)	$ (0.0009)	$ (0.0001)	$ (0.0024)
Weighted Number of Average Shares outstanding	102,141,189	102,141,189	102,141,189	102,141,189	102,141,189

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Property and Equipment

9 Months Ended

Jul. 31, 2019

Property and Equipment

Note 3 - Property and Equipment

Property, plant and equipment are stated at cost. The Company utilizes MACRS 200 DB HY – 7 years for furniture and fixture depreciation and ADS straight-line – 40 years for the sewing shop depreciation over the estimated useful lives of the assets.

The Company has no carrying value of fixed assets as of JULY 31 2019.

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Capital Stock

9 Months Ended

Jul. 31, 2019

Capital Stock

Note 7 - Capital Stock

On October 28, 2013 the Company authorized 75,000,000 shares of commons stock with a par value of $0.001 per share.

On October 28, 2013 the Company issued 4,000,000 shares of common stock for a purchase price of $0.001 per share to its sole director. The Company received aggregate gross proceeds of $4,000.00.

In January 2015 a total of 1,000,000 shares were issued to a total of 30 shareholders for $.04 per share for total proceeds of $40,000. The shares were registered pursuant to a Registration Statement on Form S-1 as filed with the Securities and Exchange Commission that was declared effective on November 3, 2014.

On November 29, 2015, the Company’s board of directors elected by unanimous written consent to file Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State to (i) increase the Company’s authorized number of shares of common stock from 75 million to 750 million, and (ii) increase the Company’s total issued and outstanding shares of common stock by conducting a forward split of such shares at the rate of 25 shares for every one (1) share currently issued and outstanding (the “Forward Split”). On December 4, 2015, the Company filed such Articles of Amendment with the Nevada Secretary of State. The record date for the Forward Split is December 1, 2015.

On December 4, 2015, the Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the aforementioned Forward Split be effected in the market. Such notification form is being reviewed by FINRA.

On December 2, 2015, the Company by written consent of the Board of Directors approved the issuance to Mr. Nikolay Titov of 16,000,000 restricted shares of the Company’s common stock in exchange for continued services as the sole member of the Board and the Company’s sole executive officer. These shares are being issued subsequent to the stock split and increased the Company’s total issued and outstanding shares following such stock split to 141 million shares.

On September 19, 2016, the Company filed Articles of Amendment to its Articles of Incorporation with the Nevada Secretary of State whereby it amended its Articles of Incorporation by (i) decreasing the Company’s authorized number of shares of common stock from 750 million to 750,000, and (ii) decreasing the Company’s total issued and outstanding shares of common stock by conducting a reverse split of such shares at the rate of one (1) share for every one thousand (1,000) share currently issued and outstanding, resulting in 141,000 shares being issued and outstanding.

On November 8, 2016 the Company’s request for the Reverse Split was approved by FINRA and effected in the market. The Company’s ticker symbol was also changed to “ADAD”.

On November 16 2016 the Company issued 166 shares to Cede and Company for rounding as a result of the reverse split.

In January 2017 the Company filed with the State of Nevada and increased the authorized shares to 750,000,000 .

On February 13 2017 the Company issued 76,000,000 shares to its sole director for continuation of his services to the Company.

On February 13 2017 the Company issued 25,000,000 shares in exchange of conversion of $25,000 of debt to a third party.

On May 2 2017 the Company issued 1,000,000 shares to 3D PIONEER SYSTEMS LTD as an advance payment for an asset purchase agreement.

As of JULY 31 2019 there were no outstanding stock options or warrants.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

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Subsequent Events

9 Months Ended

Jul. 31, 2019

Subsequent Events

Note 11 - Subsequent Events

The Company has evaluated events subsequent to JULY 31 2019 to assess the need for potential recognition or disclosure in this report. Such events were evaluated through the date these financial statements were available to be issued. Based upon this evaluation, it was determined that other than the event disclosed above, no other subsequent events occurred that require recognition or disclosure in the financial statements.

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631 (and for future funds to be advanced). The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On August 10 2019 a resolution was signed by the Company for the onetime payment of $50,000 to the CEO as oncoming to the Board and as acting as chief accounting officer and secretary and an additional salary compensation of $10,000 per month from June 1 2019 thru the end of the fiscal year October 31 2019. As of July 31 2019, $70,000 has been accrued as compensation. The compensation is being paid in the form of common stock of the Company at a value of $0.001 per share the stated par value.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

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Concentrations

9 Months Ended

Jul. 31, 2019

Concentrations

Note 4 - Concentrations

Initial sales are concentrated with one client. Sales are made without collateral and the credit-related losses are insignificant or non-existent. Accordingly, there is no provision made to include an allowance for doubtful accounts.

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Document and Entity Information - shares	9 Months Ended
	Jul. 31, 2019	Sep. 12, 2019
Document And Entity Information
Entity Registrant Name	Adaiah Distribution Inc
Entity Central Index Key	0001593204
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		207,141,180

XML

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended		71 Months Ended
	Jul. 31, 2019	Jul. 31, 2018	Jul. 31, 2019
STATEMENTS OF CASH FLOWS (Unaudited)
Net Income (Loss)	$ (94,056)	$ (6,368)	$ (240,056)
Operating Activities
Changes in assets and liabilities	82,425	5,809	120,199
Net cash used in operating activities	(11,631)	(559)	(37,432)
Financing Activities
Proceeds from the issuance of Common Stock			44,000
Related Party and note payable	11,631	0	13,046
Net cash provided for by financing activities	11,631	0	57,046
Investing Activities
Furniture and Fixtures			(8,000)
Depreciation Expense		214	2,785
Sewing Shop			(16,940)
Depreciation Expense		312	2,541
Net cash (used in) provided by investing activities	0	526	(19,614)
Net (Decrease) in Cash	0	(33)	0
Cash at the beginning of the period	0	33
Cash at the end of the period	0	0	0
Supplemental disclosure
Cash paid for income taxes	0	0	0
Cash paid for interest expense	$ 0	$ 0	$ 0

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Income Taxes

9 Months Ended

Jul. 31, 2019

Income Taxes

Note 8 - Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

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Significant Accounting Policies and Recent Accounting Pronouncements (Policies)

9 Months Ended

Jul. 31, 2019

Significant Accounting Policies and Recent Accounting Pronouncements

Use of Estimates and Assumptions

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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Fair Value of Financial Instruments

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of JULY 31 2019

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

Basic and Diluted Loss Per Share

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Revenue Recognition

The company follows the guidelines of ASC 605-15 for revenue recognition. Revenue is recognized when the product has been prepaid by the customer, shipped from either Adaiah Distribution or one of our vendors and the product has been delivered and signed for by the customer as evidenced by the shipping company. Customers are allowed to return the products within 30 days for a refund, if the packages are unopened.

Income Taxes

We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

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Capital Stock (Details Narrative)			9 Months Ended	71 Months Ended
	Sep. 05, 2019 USD ($) shares	Aug. 10, 2019 shares	Jul. 31, 2019 USD ($) integer $ / shares shares	Jul. 31, 2019 USD ($) $ / shares shares	Oct. 31, 2018 $ / shares shares
Common stock shares authorized			750,000,000	750,000,000	750,000,000
Common stock par value | $ / shares			$ 0.001	$ 0.001	$ 0.001
Common stock shares issued			102,141,189	102,141,189	102,141,189
Proceeds from issuance of common stock | $				$ 44,000
Total issued and outstanding shares			102,141,189	102,141,189	102,141,189
Chief Executive Officer [Member] | Convertible Notes Payable [Member] | Subsequent Event [Member]
Debt conversion, converted instrument, amount | $	$ 5,000
Debt conversion, converted instrument, shares issued	5,000,000
CEO [Member]
Common stock shares issued	100,000,000		100,000,000	100,000,000
CEO [Member] | Subsequent Event [Member]
Common stock shares issued	100,000,000
On October 28, 2013 [Member]
Common stock shares authorized			75,000,000	75,000,000
Common stock par value | $ / shares			$ 0.001	$ 0.001
On October 28, 2013 [Member] | Director [Member]
Common Shares issued for cash			4,000,000
Proceeds from issuance of common stock | $			$ 4,000
Purchase price per share | $ / shares			$ 0.001	$ 0.001
February 13, 2017 [Member] | Director [Member]
Common stock shares issued			76,000,000	76,000,000
Common stock restricted shares issued			76,000,000
February 13, 2017 [Member] | Third Party [Member]
Common stock issued for conversion of debt, shares			25,000,000
Common stock issued for conversion of debt, Amount | $			$ 25,000
On May 2, 2017 [Member] | 3D PIONEER SYSTEMS LTD [Member]
Common stock shares issued			1,000,000	1,000,000
November 16, 2016 [Member] | Cede [Member]
Common stock shares issued			166	166
In January 2017 [Member]
Common stock authorized shares increase			750,000,000	750,000,000
In January 2015 [Member] | Shareholders [Member]
Common Shares issued for cash			1,000,000
Proceeds from issuance of common stock | $			$ 40,000
Purchase price per share | $ / shares			$ 0.04	$ 0.04
Number of shareholders | integer			30
On November 29, 2015 [Member]
Amendment to articles of incorporation, description			(i) increase the Company’s authorized number of shares of common stock from 75 million to 750 million, and (ii) increase the Company’s total issued and outstanding shares of common stock by conducting a forward split of such shares at the rate of 25 shares for every one (1) share currently issued and outstanding (the “Forward Split”).
Common shares issued stock split, description			forward split of such shares at the rate of 25 shares for every one (1) share
On September 19, 2016 [Member] | Director [Member]
Amendment to articles of incorporation, description			(i) decreasing the Company’s authorized number of shares of common stock from 750 million to 750,000, and (ii) decreasing the Company’s total issued and outstanding shares of common stock by conducting a reverse split of such shares at the rate of one (1) share for every one thousand (1,000) share currently issued and outstanding
Common shares issued stock split, description			one (1) share for every one thousand (1,000) share
Total issued and outstanding shares			141,000	141,000
On December 2, 2015 [Member] | Director [Member]
Total issued and outstanding shares			141,000,000	141,000,000
Common stock restricted shares issued			16,000,000

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Property and Equipment (Details Narrative)	9 Months Ended
	Jul. 31, 2019
Furniture And Fixtures [Member]
Property, Plant and Equipment, Useful Life	7 years
Sewing Shop [Member]
Property, Plant and Equipment, Useful Life	40 years

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Debt

9 Months Ended

Jul. 31, 2019

Debt

Note 6 - Debt

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631. The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On September 5 2019 the CEO converted $5,000 of the convertible note into 5,000,000 common shares of the Company pursuant to the convertible note agreement.

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Going Concern

9 Months Ended

Jul. 31, 2019

Going Concern

Note 10 - Going Concern

The accompanying financial statements and notes have been prepared assuming that the Company will continue as a going concern for the one year from the date these financial statements were available to be issued.

The Company’s ability to continue as a going concern is dependent upon the Company’s ability to generate sufficient revenues to operate profitably or raise additional capital through debt financing and/or through sales of common stock. In the event the Company is not able to do so the director of the Company has agreed to provide the necessary funding for the Company to continue in a limited operations scenario for the next 12 months, which would include the costs associated with maintaining reporting status with the Securities and Exchange Commission.

The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company.

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BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2019	Oct. 31, 2018
STOCKHOLDERS' EQUITY
Common stock, par value	$ 0.001	$ 0.001
Common stock shares authorized	750,000,000	750,000,000
Common stock shares issued	102,141,189	102,141,189
Common stock shares outstanding	102,141,189	102,141,189

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Significant Accounting Policies and Recent Accounting Pronouncements

9 Months Ended

Jul. 31, 2019

Significant Accounting Policies and Recent Accounting Pronouncements

Note 2 - Significant Accounting Policies and Recent Accounting Pronouncements

Use of Estimates and Assumptions

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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Fair Value of Financial Instruments

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of JULY 31 2019

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

Basic and Diluted Loss Per Share

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

Revenue Recognition

The company follows the guidelines of ASC 605-15 for revenue recognition. Revenue is recognized when the product has been prepaid by the customer, shipped from either Adaiah Distribution or one of our vendors and the product has been delivered and signed for by the customer as evidenced by the shipping company. Customers are allowed to return the products within 30 days for a refund, if the packages are unopened.

Income Taxes

We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

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Subsequent Events (Details Narrative) - USD ($)			9 Months Ended
	Sep. 05, 2019	Aug. 10, 2019	Jul. 31, 2019	Oct. 31, 2018
Common stock shares issued			102,141,189	102,141,189
Common stock stated value per share			$ 0.001	$ 0.001
CEO [Member]
Common stock shares issued	100,000,000		100,000,000
CEO [Member] | Subsequent Event [Member]
Common stock shares issued	100,000,000
Chief Accounting Officer And Secretary [Member] | Subsequent Event [Member]
Common stock stated value per share		$ 0.001
Accrued compensation		$ 70,000
Additional salary compensation per month		10,000
Onetime payment to related party		50,000
Convertible Notes Payable [Member] | Chief Executive Officer [Member]
Advance from related party			$ 11,631
Debt instrument conversion price per share			$ 0.001
Convertible Notes Payable [Member] | Chief Executive Officer [Member] | Subsequent Event [Member]
Debt conversion, converted instrument, amount	$ 5,000
Debt conversion, converted instrument, shares issued	5,000,000

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Related Party Transactions (Details Narrative) - USD ($)			9 Months Ended
	Sep. 05, 2019	Aug. 10, 2019	Jul. 31, 2019	Oct. 31, 2018
Common stock shares issued			102,141,189	102,141,189
Common stock stated value per share			$ 0.001	$ 0.001
Convertible Notes Payable [Member] | Chief Executive Officer [Member]
Debt instrument conversion price per share			$ 0.001
Advance from related party			$ 11,631
Convertible Notes Payable [Member] | Chief Executive Officer [Member] | Subsequent Event [Member]
Debt conversion, converted instrument, shares issued	5,000,000
Debt conversion, converted instrument, amount	$ 5,000
CEO [Member]
Common stock shares issued	100,000,000		100,000,000
CEO [Member] | Subsequent Event [Member]
Common stock shares issued	100,000,000
Chief Accounting Officer And Secretary [Member] | Subsequent Event [Member]
Onetime payment to related party		$ 50,000
Additional salary compensation per month		10,000
Accrued compensation		$ 70,000
Common stock stated value per share		$ 0.001
February 13, 2017 [Member] | Director [Member]
Common stock restricted shares issued			76,000,000
Common stock shares issued			76,000,000
On December 2, 2015 [Member] | Director [Member]
Common stock restricted shares issued			16,000,000

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Legal Matters

9 Months Ended

Jul. 31, 2019

Legal Matters

Note 5 - Legal Matters

The Company has no known legal issues pending.

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Related Party Transactions

9 Months Ended

Jul. 31, 2019

Related Party Transactions

Note 9 - Related Party Transactions

The Company’s sole officer and director is involved in other business activities and may in the future, become involved in other business opportunities as they become available.

On December 2, 2015, the Company by written consent of the Board of Directors approved the issuance to Mr. Nikolay Titov (the prior director) of 16,000,000 restricted shares of the Company’s common stock and 76,000,000 on February 13 2017 in exchange for continued services as the sole member of the Board and the Company’s sole executive officer.

On August 10 2019 the Company signed a convertible note for the funds advanced by the CEO as of July 31 2019 in the amount of $11,631. The note can be converted any time by the CEO at a conversion price of $0.001, per common share, the stated par value. None of the balance was converted as at July 31 2019.

On August 10 2019 a resolution was signed by the Company for the onetime payment of $50,000 to the CEO as oncoming to the Board and as acting as chief accounting officer and secretary and an additional salary compensation of $10,000 per month from June 1 2019 thru the end of the fiscal year October 31 2019. As of July 31 2019, $70,000 has been accrued as compensation. The compensation is being paid in the form of common stock of the Company at a value of $0.001 per share the stated par value.

On September 5 2019 the Company issued 100,000,000 common shares of the Company to the CEO pursuant to the equity compensation agreement signed August 10 2019 for the fiscal year ending October 31 2019.

On September 5 the Company issued 5,000,000 common shares upon conversion of $5,000 of the convertible note signed on August 10 2019.

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Organization and Basis of Presentation (Details Narrative)	9 Months Ended
	Jul. 31, 2019 USD ($)
Organization and Basis of Presentation (Details Narrative)
State of incorporation	State of Nevada
Date of Incorporation	Sep. 12, 2013
Promissory note payable	$ 3,231

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BALANCE SHEETS - USD ($)	Jul. 31, 2019	Oct. 31, 2018
Current Assets
Cash	$ 0	$ 0
Fixed Assets
Furniture and Fixtures
Accumulated Depreciation
Sewing Shop
Accumulated Depreciation
TOTAL ASSETS	0	0
LIABILITIES
Accrued Expenses	82,425
Convertible Promissory Note	11,631
TOTAL LIABILITIES	94,056	0
STOCKHOLDERS' EQUITY
Common Stock; Authorized 750,000,000, par value $0.001 Issued and Outstanding as at October 31 2018 and as at July 31 2019, 102,141,189	102,141	102,141
Additional Paid in Capital	43,859	43,859
(Accumulated Deficit)	(240,056)	(146,000)
Total Stockholders equity	(94,056)	0
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	$ 0	$ 0

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Organization and Basis of Presentation

9 Months Ended

Jul. 31, 2019

Organization and Basis of Presentation

Note 1 - Organization and Basis of Presentation

Adaiah Distribution, Inc. (the Company) is a for profit corporation established under the corporation laws in the State of Nevada, United States of America on September 12, 2013.

The Company is not currently engaged in any business operations. It is however seeking to identify, locate and if warranted acquire new commercial opportunities.

The accompanying unaudited interim financial statements of Adaiah Distribution, Inc. (the Company) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Companys Registration Statement on Form S-1 filed with the SEC. 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 periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the fiscal year ended October 31, 2018 as reported on Form 10-K have been omitted.

Unless the context otherwise requires, all references to Adaiah Distribution, we, us, our or the company are to Adaiah Distribution, Inc.

On April 25, 2019, the eighth judicial District Court of Nevada appointed Yosef Yafe as custodian for the Company, proper notice having been given. There was no opposition. Pursuant to the Order of Custodianship, a Special Meeting of Shareholders was held on May 29, 2019 at 8:00 a.m. PST, Yosef Yafe as limited custodian. Notice was sent May 13, 2019 in compliance with Court Order. Present were Yosef (holding shares through Cede & Co.) and two additional proxies also holding shares through Cede & Co.).

A Special Meeting of the Board of Directors (by written consent) on May 31, 2019 was held electing Yosef as all officers, changing the Registered Agent to Holly, Driggs, Walch law firm, and approving a loan from Yosef to the Company evidenced by a Promissory Note dated May 31, 2019 for $3,231.00 to cover expenses paid by Yosef.