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 April 30, 2020

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 May 27, 2020

ITEM 1. FINANCIAL STATEMENTS

ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

	April 30, 2020		October 31, 2019
	(Unaudited)		(Audited)
ASSETS
Current Assets
Cash
Prepaid Expenses		750
		750		0
TOTAL ASSETS		750		0
LIABILITIES AND STOCKHOLDERS EQUITY
LIABILITIES
Accrued expenses		12,783		11,141
Convertible Promissory Note (Related Party)		20,955		9,956
TOTAL LIABILITIES		33,738		21,097
STOCKHOLDERS' EQUITY (DEFECIENCY)
Common Stock; Authorized 750,000,000, par value $0.001
Issued and Outstanding as at April 30, 2020 and as at October 31, 2019
207,141,189 and 207,141,189 respectively		207,141		207,141
Additional Paid in Capital		43,859		43,859
(Accumulated Deficit)		-283,988		-272,097
Total Stockholders' equity (deficiency)		-32,988		-21,097
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)		750		0

The accompanying notes are an integral part of these financial statements

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ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

	Six Months		Three Months		Six Months		Three Months
	Ended		Ended		Ended		Ended
	April 30, 2020		April 30, 2020		April 30, 2019		April 30, 2019
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Operating Expenses
General and Administrative		11,622		6,304
Total Expenses		11,622		6,304
Interest Expense (related party)		269		154
Net (Loss) for the Period		11,891		6,458
Net (Loss) Per Share		0		0		0		0
(Basic and Diluted)		0.0000		0.0000		0.0000		0.0000
Weighted Number of Average Shares outstanding		207,141,189		207,141,189		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

	Six months ended		Six months ended
	April 30, 2020		April 30, 2019
	(Unaudited)		(Unaudited)
Net (Loss)		-11,891
Adjustments to reconcile Net Loss to net cash used in Operations
Operating Activities
(Increase) Decrease in Prepaid expenses		-750
Increase (Decrease) in accrued expenses		1,642
Increase (Decrease) in accrued interest expense on convertible note (related party)		269
Net cash used in operating activities		-10,730
Financing Activities
Loans received from a related party		10,730		0
Net cash provided for by financing activities		10,730		0
Investing Activities
Net cash (used in) provided by investing activities
Net (Decrease) in Cash		0
Cash at the beginning of the period
Cash at the end of the period		0		0
Supplemental disclosure
Cash paid for income taxes		0		0
Cash paid for interest expense		0		0
Non Cash Transactions
None

The accompanying notes are an integral part of these financial statements

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ADAIAH DISTRIBUTION INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CHANGES IN SHAREHOLDER‘S EQUITY (DEFICIENCY)

Three months ending April 30 2019	Shares		Common Stock		Additional paid In Capital		Accumulated Deficit		Total
Balance January 31 2019 ( Unaudited )		102,141,189		43,859		102,141		-146,000		0
Net income ( loss ) for the three months ending April 30 2019
Balance April 30 2019 ( Unaudited )		102,141,189		43,859		102,141		-146,000		0

Six months ending April 30 2019	Shares		Common Stock		Additional paid In Capital		Accumulated Deficit		Total
Balance October 31 2018 ( Audited )		102,141,189		43,859		102,141		-146,000		0
Net income ( loss ) for the six months ending April 30 2019
Balance April 30 2019 ( Unaudited )		102,141,189		43,859		102,141		-146,000		0

Three months ending April 30 2020	Shares		Common Stock		Additional paid In Capital		Accumulated Deficit		Total
Balance January 31 2020 ( Unaudited )		207,141,189		43,859		207,141		-277,530		-26,530
Net income ( loss ) for the three months ending April 30 2020								-6,458		-6,458
Balance April 30 2020 ( Unaudited )		207,141,189		43,859		207,141		-283,988		-32,988

Six months ending April 30 2020	Shares		Common Stock		Additional paid In Capital		Accumulated Deficit		Total
Balance October 31 2019 ( Audited )		207,141,189		43,859		207,141		-272,097		-21,097
Net income ( loss ) for the six months ending April 30 2020								-11,891		-11,891
Balance April 30 2020 ( Unaudited )		207,141,189		43,859		207,141		-283,988		-32,988

The accompanying notes are an integral part of these financial statements

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Adaiah Distribution Inc.

Notes to the Financial Statements

April 30, 2020

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, 2019 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.).

Note 2: 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 3: 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 April 30, 2020.

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

April 30, 2020

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.

No revenues were recorded for the fiscal periods ending April 30, 2019 and April 30, 2020.

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 4: Property and Equipment

The Company has no carrying value of fixed assets as of April 30, 2019 or April 30, 2020 and no depreciation was recorded for these respective periods.

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Adaiah Distribution Inc.

Notes to the Financial Statements

April 30, 2020

Note 5: Legal Matters

The Company has no known legal issues pending.

Note 6: 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, 2020

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.

As of April 30, 2020 there were no outstanding stock options or warrants.

As of April 30, 2020 there were 207,141,189 shares of common stock outstanding.

On April 28 the majority shareholders of the Company voted to effect a reverse split of 1-400 on its common stock. The authorized amount of 750,000,000 is to be unchanged and hence the par value of the Company of $0.001 is also to remain unchanged. The estimated time of the effectiveness of the reverse split is mid-June 2020.

The reverse split when effective will be based upon all shareholders of record as of May 4, 2020. Approximately 517,853 shares will be outstanding after the split depending upon additional shares being issues or cancelled due to rounding purposes. The Company is in the process with filing with FINRA the documentation required to initiate the reverse split.

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Adaiah Distribution Inc.

Notes to the Financial Statements

April 30, 2020

Note 7: 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 8: Related Party Transactions

On August 10, 2019 the Company signed a convertible note for funds being advanced to the Company by the CEO as at that date and for a twelve month period following that date which can be converted by the CEO at any time into restricted common shares of the Company at a conversion rate of $0.001 per share. The note bears interest of 4% per annum. The CEO advanced as at April 30 2020, $25,417 of which $5,000 was converted into 5,000,000 restricted common shares of the Company on September 5, 2019. The balance of the note as at April 30, 2020 was $20,955 which also includes accrued interest expense of $269. That fair value of the note as at that date approximates the outstanding carrying amount of $20,955.

Note 9. Subsequent events

The Company has evaluated events subsequent to the date these financial statements have been issued to assess the need for potential recognition or disclosure in this report. Such events were evaluated through May 27, 2020. 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.

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

During the six months ended April 30, 2019 and for the six months ended April 30, 2020 the Company incurred expenses in the amount of $0 and $11,891 for legal and other professional fees incurred for the preparation and filing of the reports required to be filed with the SEC and including $269 for accrued interest on the note payable to the CEO.

The Company did not incur any expenses for the three months ending April 30, 2019. For the three months ending April 30, 2020 the Company incurred expenses in the amount of $6,548 which relate to legal, and professional fees incurred with the filing of its reports with the SEC and also including $154 of interest expense accrued on the note payable to the CEO.

Balance Sheet 

The main changes from the balance sheet from October 31, 2019 to April 30, 2020 were an increase in accrued expenses of $1642 and an increase in the convertible note of $10,999 of which $269 relates to accrued interest on the note payable. Prepaid expenses were also recorded of $750 . There was no change to the common stock since October 31, 2019 to April 30, 2020.

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.

Cash Flows

For the fiscal periods ending April 30, 2020 and April 30, 2019 the Company used cash in operating activities of $10,730 and $0, respectively and received cash from financing activities of $10,730 and $0 respectively.  

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Voting Matters 

On April 28 the majority shareholders of the Company voted to effect a reverse split of 1-400 on its common stock. The authorized amount of 750,000,000 is to be unchanged and hence the par value of the Company of $0.001 is also to remain unchanged. The estimated time of the effectiveness of the reverse split is mid-June 2020.

The reverse split when effective will be based upon all shareholders of record as of May 4 2020. Approximately 517,853 shares will be outstanding after the split depending upon additional shares being issues or cancelled due to rounding purposes. The Company is in the process with filing with FINRA the documentation required to initiate the reverse split.

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.

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 April 30, 2020

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 April 30, 2020, 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: May 27, 2020	By:	/s/ Yosef Yafe
		Yosef Yafe
		(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer & Sole Director)

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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: May 27, 2020	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: May 27, 2020	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 April 30, 2020 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 May 27, 2020

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 April 30, 2020 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 May 27, 2020

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

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BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2020	Oct. 31, 2019
STOCKHOLDERS' EQUITY (DEFECIENCY)
Common stock, par value	$ 0.001	$ 0.001
Common stock shares authorized	750,000,000	750,000,000
Common stock shares issued	207,141,189	207,141,189
Common stock shares outstanding	207,141,189	207,141,189

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Organization and Basis of Presentation

6 Months Ended

Apr. 30, 2020

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 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, 2019 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.).

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Organization and Basis of Presentation (Details Narrative)	6 Months Ended
	Apr. 30, 2020
Organization and Basis of Presentation (Details Narrative)
State of incorporation	State of Nevada
Date of Incorporation	Sep. 12, 2013

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Income Taxes

6 Months Ended

Apr. 30, 2020

Income Taxes

Note 7 - 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)

6 Months Ended

Apr. 30, 2020

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 April 30, 2020.

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.

No revenues were recorded for the fiscal periods ending April 30, 2019 and April 30, 2020.

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

6 Months Ended

Apr. 30, 2020

Capital Stock

Note 6 - 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.

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.

As of April 30, 2020 there were no outstanding stock options or warrants.

As of April 30, 2020 there were 207,141,189 shares of common stock outstanding.

On April 28 the majority shareholders of the Company voted to effect a reverse split of 1-400 on its common stock. The authorized amount of 750,000,000 is to be unchanged and hence the par value of the Company of $0.001 is also to remain unchanged. The estimated time of the effectiveness of the reverse split is mid-June 2020.

The reverse split when effective will be based upon all shareholders of record as of May 4, 2020. Approximately 517,853 shares will be outstanding after the split depending upon additional shares being issues or cancelled due to rounding purposes. The Company is in the process with filing with FINRA the documentation required to initiate the reverse split.

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BALANCE SHEETS - USD ($)	Apr. 30, 2020	Oct. 31, 2019
Current Assets
Cash	$ 0	$ 0
Prepaid Expenses	750
Total current assets	750	0
TOTAL ASSETS	750	0
LIABILITIES
Accrued expenses	12,783	11,141
Convertible Promissory Note (Related Party)	20,955	9,956
TOTAL LIABILITIES	33,738	21,097
STOCKHOLDERS' EQUITY (DEFECIENCY)
Common Stock; Authorized 750,000,000 , par value $0.001 Issued and Outstanding as at April 30, 2020 and as at October 31, 2019 207,141,189 and 207,141,189 respectively	207,141	207,141
Additional Paid in Capital	43,859	43,859
(Accumulated Deficit)	(283,988)	(272,097)
Total Stockholders' equity (deficiency)	(32,988)	(21,097)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)	$ 750	$ 0

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STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (DEFICIENCY) - USD ($)	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Oct. 31, 2018		102,141,189
Balance, amount at Oct. 31, 2018	$ 0	$ 43,859	$ 102,141	$ (146,000)
Net income (loss)
Balance, shares at Apr. 30, 2019		102,141,189
Balance, amount at Apr. 30, 2019	0	$ 43,859	102,141	(146,000)
Balance, shares at Jan. 31, 2019		102,141,189
Balance, amount at Jan. 31, 2019	0	$ 43,859	102,141	(146,000)
Net income (loss)
Balance, shares at Apr. 30, 2019		102,141,189
Balance, amount at Apr. 30, 2019	0	$ 43,859	102,141	(146,000)
Balance, shares at Oct. 31, 2019		207,141,189
Balance, amount at Oct. 31, 2019	(21,097)	$ 43,859	207,141	(272,097)
Net income (loss)	(11,891)			(11,891)
Balance, shares at Apr. 30, 2020		207,141,189
Balance, amount at Apr. 30, 2020	(32,988)	$ 43,859	207,141	(283,988)
Balance, shares at Jan. 31, 2020		207,141,189
Balance, amount at Jan. 31, 2020	(26,530)	$ 43,859	207,141	(277,530)
Net income (loss)	(6,458)			(6,458)
Balance, shares at Apr. 30, 2020		207,141,189
Balance, amount at Apr. 30, 2020	$ (32,988)	$ 43,859	$ 207,141	$ (283,988)

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Related Party Transactions

6 Months Ended

Apr. 30, 2020

Related Party Transactions

Note 8 - Related Party Transactions

On August 10, 2019 the Company signed a convertible note for funds being advanced to the Company by the CEO as at that date and for a twelve month period following that date which can be converted by the CEO at any time into restricted common shares of the Company at a conversion rate of $0.001 per share. The note bears interest of 4% per annum. The CEO advanced as at April 30 2020, $25,417 of which $5,000 was converted into 5,000,000 restricted common shares of the Company on September 5, 2019. The balance of the note as at April 30, 2020 was $20,955 which also includes accrued interest expense of $269. That fair value of the note as at that date approximates the outstanding carrying amount of $20,955.

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Going Concern

6 Months Ended

Apr. 30, 2020

Going Concern

Note 2 - 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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Property and Equipment

6 Months Ended

Apr. 30, 2020

Property and Equipment

Note 4 - Property and Equipment

The Company has no carrying value of fixed assets as of April 30, 2019 or April 30, 2020 and no depreciation was recorded for these respective periods.

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Capital Stock (Details Narrative)		6 Months Ended
	Sep. 05, 2019 USD ($) shares	Apr. 30, 2020 USD ($) integer $ / shares shares	Oct. 31, 2019 $ / shares shares
Common stock shares authorized		750,000,000	750,000,000
Common stock shares outstanding		207,141,189	207,141,189
Common stock, par value | $ / shares		$ 0.001	$ 0.001
Common stock, reverse split		On April 28 the majority shareholders of the Company voted to effect a reverse split of 1-400 on its common stock.
Common stock, shares outstanding after split		517,853
Common stock shares issued		207,141,189	207,141,189
CEO [Member]
Common stock shares issued	100,000,000
On October 28, 2013 [Member]
Common stock shares authorized		75,000,000
Common stock par value | $ / shares		$ 0.001
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
November 16, 2016 [Member] | Cede [Member]
Common stock shares issued		166
In January 2017 [Member]
Revised common stock authorized		750,000,000
On November 29, 2015 [Member]
Common stock, reverse split		forward split of such shares at the rate of 25 shares for every one (1) share
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
Director [Member] | On October 28, 2013 [Member]
Common shares issued for cash		4,000,000
Proceeds from issuance of common stock | $		$ 4,000
Purchase price per share | $ / shares		$ 0.001
Director [Member] | February 13, 2017 [Member]
Common stock shares issued		76,000,000
Shareholders [Member] | In January 2015 [Member]
Common shares issued for cash		1,000,000
Proceeds from issuance of common stock | $		$ 40,000
Purchase price per share | $ / shares		$ 0.04
Number of shareholders | integer		30
Director [Member] | On September 19, 2016 [Member]
Common stock shares outstanding		141,000
Common stock, reverse split		one (1) share for every one thousand (1,000) share
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
Director [Member] | On December 2, 2015 [Member]
Common stock shares outstanding		141,000,000
Common stock restricted shares issued		16,000,000
Convertible Notes Payable [Member] | Chief Executive Officer [Member]
Debt conversion, converted instrument, amount | $	$ 5,000
Debt conversion, converted instrument, shares issued	5,000,000

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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2020	Apr. 30, 2019
Operating Expenses
General and Administrative	$ 6,304		$ 11,622
Total Expenses	6,304		11,622
Interest Expense (related party)	154		269
Net (Loss) for the Period	$ 6,458		$ 11,891
Net (Loss) Per Share
(Basic and Diluted)	$ 0	$ 0	$ 0	$ 0
Weighted Number of Average Shares outstanding	207,141,189	102,141,189	207,141,189	102,141,189

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Document and Entity Information - shares	6 Months Ended
	Apr. 30, 2020	May 27, 2020
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	Apr. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		207,141,180
Entity Interactive Data Current	Yes

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Related Party Transactions (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Sep. 05, 2019	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2020	Apr. 30, 2019	Oct. 31, 2019	Aug. 10, 2019
Convertible Promissory Note (Related Party)		$ 20,955		$ 20,955		$ 9,956
Interest Expense (related party)		154		269
Convertible Notes Payable [Member] | Chief Executive Officer [Member] | Restricted Stock [Member]
Conversion price per share							$ 0.001
Debt conversion, converted instrument, amount	$ 5,000
Notes interest rate				4.00%
Debt conversion, converted instrument, shares issued	5,000,000
CEO [Member]
Due to related party		$ 25,417		$ 25,417
CEO [Member] | Convertible Promissory Note [Member]
Interest Expense (related party)				$ 269

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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
STATEMENTS OF CASH FLOWS (Unaudited)
Net (Loss)	$ (11,891)
Operating Activities
(Increase) Decrease in Prepaid expenses	(750)
Increase (Decrease) in accrued expenses	1,642
Increase (Decrease) in accrued interest expense on convertible note (related party)	269
Net cash used in operating activities	(10,730)
Financing Activities
Loans received from a related party	10,730	0
Net cash provided for by financing activities	10,730	0
Investing Activities
Net cash (used in) provided by investing activities	0
Net (Decrease) in Cash	0	0
Cash at the beginning of the period	0	0
Cash at the end of the period	0	0
Supplemental disclosure
Cash paid for income taxes	0	0
Cash paid for interest expense	$ 0	$ 0
Non Cash Transactions
None

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Subsequent Events

6 Months Ended

Apr. 30, 2020

Subsequent Events

Note 9 - Subsequent Events

The Company has evaluated events subsequent to the date these financial statements have been issued to assess the need for potential recognition or disclosure in this report. Such events were evaluated through May 27, 2020. 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.

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Legal Matters

6 Months Ended

Apr. 30, 2020

Legal Matters

Note 5 - Legal Matters

The Company has no known legal issues pending.

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Significant Accounting Policies and Recent Accounting Pronouncements

6 Months Ended

Apr. 30, 2020

Significant Accounting Policies and Recent Accounting Pronouncements

Note 3 - 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 April 30, 2020.

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.

No revenues were recorded for the fiscal periods ending April 30, 2019 and April 30, 2020.

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.